[专业英语]2011年注册会计师考试常见英语单词辅导（三） [复制链接]

      2011年注册会计师考试常见英语单词辅导（三），consolidated profit and loss account 合併損益表。   `u-VGd\  
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acceptance 承兌   z4J-qK~2  
account 賬戶   @3S2Xb{ra1  
accountant 會計員   XLbrE|0A?  
accounting 會計   #G{T(0<F  
accounting system 會計制度   $C)@GGY  
accounts payable 應付賬款   Z gU;=.
  
accounts receivable 應收賬款   <qRw! 'S^  
accumulated profits 累積利益   c@q>5fR/c  
adjusting entry ?#123;整記錄   IB*%PMTF  
adjustment ?#123;整   iZy k2kc  
administration expense 管理費用    %r!#  
advances 預付   E>6zwp  
advertising expense 廣告費   " ^eq5?L  
agency 代理   %""Cac
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agent 代理人   4GHIRH C%[  
agreement 契約   Mm[%v t40  
allotments 分配數   O:BP35z_F  
allowance 津貼   *,
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amalgamation 合併   &gEu% s^wR  
amortization 攤銷   #uXOyiE  
amortized cost 應攤成本   $z,bA*j9  
annuities 年金   r2H'r ,N  
applied cost 已分配成本   i~FCt4  
applied expense 已分配費用   q2<J`G(tZ  
applied manufacturing expense 己分配製造費用   YHRI UYd  
apportioned charge 攤派費用   \A~
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appreciation 漲價   g*tLqV  
article of association 公司章程   v S+~4Q41  
assessment 課稅   iN{TTy  
assets 資產   ytC{E_
 
attorney fee 律師費   OVh/t#On  
audit 審計    #b"IX`5  
auditor 審計員   R$3JbR.  
average 平均數   2E1TJ.[BS  
average cost 平均成本   yED^/=\)}  
bad debt 壞賬   n[WeN NU  
balance 餘額   q,(&2./  
balance sheet 資產負債表   RYhdf   
bank account 銀行賬戶   k?8W2fC  
bank balance 銀行結存   P<&/$x6  
bank charge 銀行手續費  
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bank deposit 銀行存款   d!LV@</  
bank discount 銀行貼現   q7PRJX  
bank draft 銀行匯票   &+^ # `nq  
bank loan 銀行借款   6b8Klrar!  
bank overdraft 銀行透支   ^+wz
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bankers acceptance 銀行承兌   D8#q.OR]  
bankruptcy 破產   =Ffq =<  
bearer 持票人   }n7e_qy4  
beneficiary 受益人   x
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bequest 遺產   z0UO<Y?9  
bill 票據   QO>*3,(H,q  
bill of exchange 匯票   .5ycO  
bill of lading 提單   [O)Zof  
bills discounted 貼現票據  
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bills payable 應付票據  
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bills receivable 應收票據   }2.
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board of directors 董事會   U`Ag| R  
bonds 債券   zn x_p/V  
bonus 紅利   e ^qnUjMy  
book value 賬面價值   (qP$I:Q4]v  
bookkeeper 簿記員   Jqj6L993e  
bookkeeping 簿記   yy74>K  
branch office general ledger 支店往來賬戶   3.H-G~  
broker 經紀人   Q(IS=

 
brought down 接前   ,+BgY4OY  
brought forward 接上頁   T> 'Vaxo  
budget 預算   Mfr#IzNHN  
by-product 副產品   //,'oh~W  
by-product sales 副產品銷售   DnFl *T>  
capital 股本   O
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capital income 資本收益   i+Dgw  
capital outlay 資本支出   Ju[`Qw`I  
capital stock 股本   o5@ jMU;  
capital stock certificate 股票   Ft rw3OxN  
carried down 移後   XOwMT,=Z)  
carried forward 移下頁   .Topg.7W  
cash 現金   D` X6'PP  
cash account 現金賬戶   3ky+qoe  
cash in bank 存銀行現金   kZ}u  
cash on delivery 交貨收款   W>
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cash on hand 庫存現金   NETC{:j  
cash payment 現金支付   uPXqTkod  
cash purchase 現購   wg.fo:Q  
cash sale 現沽   z\Y^x9  
cashier 出?#123;員   E<SEFn  
cashiers check 本票   EI.Pk>ZIm  
certificate of deposit 存款單折   Y]K]]Ehp  
certificate of indebtedness 借據   K-C,+ eI  
certified check 保付支票   PI \,`^)y  
certified public accountant 會計師   hUxhYOp  
charges 費用   -b}S3<15@  
charge for remittances 匯水手續費   ;_aoM &  
charter 營業執照   RbM~E~$  
chartered accountant 會計師   JW[\"`x!  
chattles 動產   
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check 支票   .6F3;bg R7  
che stub 支票存根   BQ:Kx_   
closed account 己結清賬戶   :*'?Ac ?  
closing 結算   mVAm^JK  
closing entries 結賬紀錄   3a}`xCO5  
closing stock 期末存貨   ==Mi1Q#5C  
closing the book 結賬   *9ub.:EUwV  
columnar journal 多欄日記賬   32LB*zc  
combination 聯合   *m@ w^In^  
commission 佣金   C'2 =0oou  
commodity 商品   $ ].k6,%{p  
common stock 普通股   Z*>/@J}  
company 公司   VFSn!o:C  
compensation 賠償   J8BT%  
compound interest 複利   o=# [^Zv  
consignee 承銷人   c loSJmUlQ  
consignment 寄銷   %*q0+_  
consignor 寄銷人   G1_@! 4  
consolidated balance sheet 合併資產負債表   O)JUY*&I5  
consolidated profit and loss account 合併損益表   H8]^f=  
consolidation 合併   { DQE7kI  
construction cost 營建成本   @dCPa7:>&  
construction revenue 營建收入   ]</4#?_  
contract 合同   sLi//P?:t  
control account 統制賬戶   *F*jA$aY  
copyright 版權   a`~eC)T  
corporation 公司   j~*Z7iu  
cost 成本   #]DZrD&q  
cost accounting 成本會計    5vF}F^  
cost of labour 勞工成本   9Y%?)t.2  
cost of production 生產成本   '(X[ w=WXy  
cost of manufacture 製造成本   za]p ,bMX  
cost of sales 銷貨成本   |ch^eb^7"  
cost price 成本價格   YQ@6innT  
credit 貸方   2C]la  
credit note 收款通知單   ?wf+{x-dPP  
creditor 債權人   }`N2ZxC0AQ  
crossed check 橫線支票   -A%?T"  
current account 往來活期賬戶   G68Nv:  
current asset 流動資產   .e2A*9,  
current liability 流動負債   !HjNx%o5<  
current profit and loss 本期損益   )Ct*G= N  
debit 借方   -?B9>6h"  
debt 債務   >`<2}Me6  
debtor 債務人   "x|NG,<[9  
deed 契據   A$%!9Cma  
deferred assets 遞延資產   Kxl,] |e>  
deferred liabilities 遞延負債   !ObE{2Enf  
delivery 交貨   "c/s/$k//  
delivery expense 送貨費   N.{jM[\F  
delivery order 出貨單   3[=`uO0\7  
demand draft 即期匯票   n1>,#|#  
demand note 即期票據   y /:T(tk$  
demurrage charge 延期費   ;\.JV '  
deposit 存款   oCKM5AVWsv  
deposit slip 存款單   .y7)XLC  
depreciation 折舊   OOBcJC  
direct cost 直接成本   TwuX-b  
direct labour 直接人工   ytve1<.Ff  
director 董事   xe6_RO%  
discount 折扣   W8,tl>(  
discount on purchase 進貨折扣   mheU#&|  
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