[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。   ,y@WFRsx  
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acceptance 承兌   s^m`qi(H  
account 賬戶   !x!1H5"  
accountant 會計員   ab`9MJc;  
accounting 會計   WJk3*$=  
accounting system 會計制度   ([#'G+MC&  
accounts payable 應付賬款   7a=ul:  
accounts receivable 應收賬款   AR{$P6u!%|  
accumulated profits 累積利益   d[Zx [=h  
adjusting entry ?#123;整記錄   P9 y+rF.  
adjustment ?#123;整   M(I %QD  
administration expense 管理費用   Dl,sl>{  
advances 預付   ZQn>+c2%!  
advertising expense 廣告費   gLg.m V1<  
agency 代理   Q(O0z3b  
agent 代理人   ].sD#~L_  
agreement 契約   0|g@;Pc  
allotments 分配數   D5:|CMQ  
allowance 津貼   Jp|e KZ  
amalgamation 合併   nw#AKtd@x  
amortization 攤銷   cP\ZeG#<  
amortized cost 應攤成本   JeF $ W!!{  
annuities 年金   +hX=  
applied cost 已分配成本   nW<nOKTnk_  
applied expense 已分配費用   ;j qF:Wl@  
applied manufacturing expense 己分配製造費用   3Pp+>{2_?  
apportioned charge 攤派費用   x U"g~hT  
appreciation 漲價   zF|c3ap  
article of association 公司章程   )2#qi/  
assessment 課稅   [WV&Y,E  
assets 資產   7U-}Y  
attorney fee 律師費   .jiJgUa7  
audit 審計   PF#<CF$=  
auditor 審計員   a8-V`  
average 平均數   g<7Aln}Nl\  
average cost 平均成本   #l@P}sHXq  
bad debt 壞賬   j<`3xd'  
balance 餘額   9EY`j,{4  
balance sheet 資產負債表   (F9e.QyWb  
bank account 銀行賬戶   [Jj@A(Cz  
bank balance 銀行結存   h<bhH=6 ~  
bank charge 銀行手續費   Bsha)<  
bank deposit 銀行存款   gXU(0(Gq  
bank discount 銀行貼現   u /DE  
bank draft 銀行匯票   qz2`%8}F)  
bank loan 銀行借款   {:3:GdM6  
bank overdraft 銀行透支   U| ?68B3  
bankers acceptance 銀行承兌   A&M(a  
bankruptcy 破產   (nXnP{yb
 
bearer 持票人   0*+EYnu+  
beneficiary 受益人   jatlv/,  
bequest 遺產   |MagK$o  
bill 票據   o7WAH@g  
bill of exchange 匯票   \)6bLB!  
bill of lading 提單   `)4v Q+A>  
bills discounted 貼現票據   EUVD)+it  
bills payable 應付票據   f=VlOd  
bills receivable 應收票據   g-B{K "z  
board of directors 董事會   Ab>Kfr#  
bonds 債券   UFu0{rY_  
bonus 紅利   '.<c[Mp  
book value 賬面價值   lw99{y3<<  
bookkeeper 簿記員   .p> ".q I  
bookkeeping 簿記   N%ccy?B  
branch office general ledger 支店往來賬戶   
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broker 經紀人  
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brought down 接前   ofw&?Sk0  
brought forward 接上頁  
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budget 預算   WRwx[[e6z  
by-product 副產品   #I*{_|}=  
by-product sales 副產品銷售   vLBuE  
capital 股本   d{t@+}0.u  
capital income 資本收益   `&h-+  
capital outlay 資本支出   pLCS\AUTsv  
capital stock 股本   KLj=M;$:K  
capital stock certificate 股票   {2mF\A#.  
carried down 移後   *po o.Zz  
carried forward 移下頁   VH<d[Mj  
cash 現金   I/!AjB8W4  
cash account 現金賬戶   f6Lc"b3s1  
cash in bank 存銀行現金   "'@D\e}  
cash on delivery 交貨收款   ]
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cash on hand 庫存現金   V5i}^%QSs  
cash payment 現金支付   5f?GSHA}  
cash purchase 現購   z^jmf_  
cash sale 現沽   cruBJZr*  
cashier 出?#123;員   hdcB*j?4  
cashiers check 本票   JM?__b7g2  
certificate of deposit 存款單折   I8% -ii  
certificate of indebtedness 借據   mpCu,l+lo  
certified check 保付支票  
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certified public accountant 會計師   =S\^j"  
charges 費用   4nP4F+  
charge for remittances 匯水手續費   9nY|S{L  
charter 營業執照   @"A 5yD5
  
chartered accountant 會計師   WVhQ?2@}  
chattles 動產   2+DK:T[  
check 支票   {d
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che stub 支票存根   <66%(J>  
closed account 己結清賬戶   F$jy~W_  
closing 結算   F?"Gln~;  
closing entries 結賬紀錄   (*=>YE'V{  
closing stock 期末存貨   mMOgx   
closing the book 結賬   27+faR  
columnar journal 多欄日記賬   =nc;~u|]  
combination 聯合   @ext6cFe3<  
commission 佣金   q :~/2<o  
commodity 商品   4c{j9mh  
common stock 普通股   t 4zUj%F  
company 公司   bZ:+q1 D  
compensation 賠償   nxBP@Td  
compound interest 複利   "crp/Bj?  
consignee 承銷人   C4d'z(<  
consignment 寄銷   vnVT0)Lel  
consignor 寄銷人   On~KTt3Mp  
consolidated balance sheet 合併資產負債表   ks6iy}f7  
consolidated profit and loss account 合併損益表   mSYm18   
consolidation 合併   NqD Hrx  
construction cost 營建成本   K1A<m=If  
construction revenue 營建收入   ]+m2pEO  
contract 合同   .w@B )f*  
control account 統制賬戶   !.q99DB  
copyright 版權   FXn98UFY  
corporation 公司   _?cum~A@  
cost 成本   ,Eh]Zv1AE  
cost accounting 成本會計   @_$$'XA7  
cost of labour 勞工成本   9ZU^([@D  
cost of production 生產成本   @x}^2FE  
cost of manufacture 製造成本   ILl~f\xG)  
cost of sales 銷貨成本   J?X{NARt  
cost price 成本價格   febn?|@  
credit 貸方   3(|,:"9g  
credit note 收款通知單   <%%)C>l  
creditor 債權人   ma@V>*u  
crossed check 橫線支票   _->+Hjj ^  
current account 往來活期賬戶   "u^v
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current asset 流動資產   cuumQQ  
current liability 流動負債   i^iu#WC  
current profit and loss 本期損益   |4 \2,M
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debit 借方   kSc~gJrne  
debt 債務   z_lKq}^~6  
debtor 債務人   @R%qP>_  
deed 契據   1P1h);*Z  
deferred assets 遞延資產   3)#Nc|  
deferred liabilities 遞延負債   73.+0x  
delivery 交貨   `[#id@
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delivery expense 送貨費   i rq{ 21  
delivery order 出貨單   3h=kn@I  
demand draft 即期匯票   1:^Xd~X  
demand note 即期票據   #\}FQl6  
demurrage charge 延期費   ];6955I!  
deposit 存款   $57Q g1 v  
deposit slip 存款單   JrLh=0i9  
depreciation 折舊   y9R
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direct cost 直接成本   ru9@|FgAE  
direct labour 直接人工   ;n*|AL7(  
director 董事   Z : xb8]y  
discount 折扣   G rU`;M"  
discount on purchase 進貨折扣   XR7v
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