[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。   Wt+y-ES  
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acceptance 承兌   f_4S>C$  
account 賬戶   QFNz9c  
accountant 會計員   moVa'1ul  
accounting 會計   /SCZ&  
accounting system 會計制度   zK>'tFU  
accounts payable 應付賬款   Ie2w0Cs28  
accounts receivable 應收賬款   V^ fGRA  
accumulated profits 累積利益   LN.Bd,  
adjusting entry ?#123;整記錄   ?|">),  
adjustment ?#123;整   Y-%l7GErhL  
administration expense 管理費用   7/&C;"  
advances 預付   *H%0Gsk  
advertising expense 廣告費   Tw}?(\ya  
agency 代理   uq|vNLW26  
agent 代理人   \2R`q*a+  
agreement 契約   8)W?la8'p  
allotments 分配數  
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allowance 津貼   8sR   
amalgamation 合併   yul<n>X|  
amortization 攤銷   j$|j8?  
amortized cost 應攤成本   4aalhy<j  
annuities 年金   vNC$f(cQ  
applied cost 已分配成本   hB P$9GR  
applied expense 已分配費用   . QQ?w  
applied manufacturing expense 己分配製造費用   m6_~`)R8  
apportioned charge 攤派費用   Som. qD  
appreciation 漲價   Q$?7)yyu+  
article of association 公司章程   N;C"X4rV  
assessment 課稅   ^J#?hHz  
assets 資產   c YM CfP  
attorney fee 律師費  
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audit 審計   P&[Ft)`  
auditor 審計員   :$M9XZ~\  
average 平均數   3@PUg(M  
average cost 平均成本   vz;7} Zj]  
bad debt 壞賬   yN9$gfJC^  
balance 餘額   `P^u:  
balance sheet 資產負債表   <}28=d  
bank account 銀行賬戶   |&elZ}8  
bank balance 銀行結存   XlPK3^'N)h  
bank charge 銀行手續費   7m|`tjQ1  
bank deposit 銀行存款   =E [4H  
bank discount 銀行貼現   xta}4:d-Y  
bank draft 銀行匯票   $z2xZqe  
bank loan 銀行借款   9?u9wuH  
bank overdraft 銀行透支   _l24Ba$F6  
bankers acceptance 銀行承兌   g[#k.CuP  
bankruptcy 破產   Vqa5RVnI  
bearer 持票人   5T$
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beneficiary 受益人   +=ZWau   
bequest 遺產   --in+  
bill 票據   ,]~u:Y}  
bill of exchange 匯票   $i,6B9  
bill of lading 提單   22)0zY%\  
bills discounted 貼現票據   *F\T}k7  
bills payable 應付票據   tJUVw=  
bills receivable 應收票據   5nMkd/  
board of directors 董事會   z>cIiprX  
bonds 債券   hH<6E  
bonus 紅利   L
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book value 賬面價值   V*6l6-y~Ih  
bookkeeper 簿記員   cm@jt\D  
bookkeeping 簿記   TqS2!/jp  
branch office general ledger 支店往來賬戶  
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broker 經紀人   ~
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brought down 接前   ]LEoOdDN"C  
brought forward 接上頁   8g<Q5(  
budget 預算   \ V[;t-  
by-product 副產品   FovE$Dj]  
by-product sales 副產品銷售   Pv< QjY  
capital 股本   ! 9d_Gf-  
capital income 資本收益   { V}t'x`4c  
capital outlay 資本支出   NFB*1_m  
capital stock 股本   J?._/RL8-  
capital stock certificate 股票    7]p>XAb  
carried down 移後   \bU `  
carried forward 移下頁   h7bPAW=(  
cash 現金   6yE'/VB<  
cash account 現金賬戶   8<YX7e  
cash in bank 存銀行現金   Iq)(UfaSve  
cash on delivery 交貨收款   v2Dt3$@H6  
cash on hand 庫存現金   gzVtxDh  
cash payment 現金支付   z'7#"D  
cash purchase 現購   ;c1relR2  
cash sale 現沽   Wt>J `  
cashier 出?#123;員   i~9?:plS  
cashiers check 本票   Ba/RO36&c  
certificate of deposit 存款單折   JDkCUN5  
certificate of indebtedness 借據   2ubmsbt$  
certified check 保付支票   Dq?E
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certified public accountant 會計師   X6Un;UL  
charges 費用   uc'p]WhQ  
charge for remittances 匯水手續費   0z<H(|  
charter 營業執照   gh TcB  
chartered accountant 會計師   EbCIIMbe"  
chattles 動產   yC W*fIaq  
check 支票   tC^ 1}  
che stub 支票存根   Iha[Gu  
closed account 己結清賬戶   a*D,*C5}  
closing 結算   zm3-C%:Bw  
closing entries 結賬紀錄   {1jpLdCbV^  
closing stock 期末存貨   5QAdcEcN@O  
closing the book 結賬   y>$1UwQ  
columnar journal 多欄日記賬   QS^~77q  
combination 聯合   @!e~G'j%VD  
commission 佣金   0|ZVA+  
commodity 商品   M~als3  
common stock 普通股   K]X`sH:  
company 公司   fb23J|"  
compensation 賠償   im8 -7Xt  
compound interest 複利   uG;?v
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consignee 承銷人   "lTZ|k^  
consignment 寄銷   8q0I:SJy  
consignor 寄銷人   (qUK7$  
consolidated balance sheet 合併資產負債表   wtS vJI~o)  
consolidated profit and loss account 合併損益表   |8bE9qt.P
 
consolidation 合併   W@^J6sH  
construction cost 營建成本   .l
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construction revenue 營建收入   @M=$qO_$9  
contract 合同   'f*O#&?  
control account 統制賬戶   :/6()_>bO  
copyright 版權   |=O1Hn  
corporation 公司   FY8!g'.Oe  
cost 成本   X'f)7RbT  
cost accounting 成本會計   ]BfS270  
cost of labour 勞工成本   L?
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cost of production 生產成本   %%&e"&7HE  
cost of manufacture 製造成本   s O=4IBE  
cost of sales 銷貨成本   za T_d/?J  
cost price 成本價格   #F!Kxks  
credit 貸方   ]KWK}Zyi  
credit note 收款通知單   +Qs!Nhsq  
creditor 債權人   Q/py qe G  
crossed check 橫線支票   fJ
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current account 往來活期賬戶   }~F~hf>s  
current asset 流動資產   9*\g`fWc}{  
current liability 流動負債   $eBQH  
current profit and loss 本期損益   }Gr&w-v  
debit 借方   paWxanSt  
debt 債務   3rNc1\a;  
debtor 債務人   -IU4#s  
deed 契據   (9]6bd  
deferred assets 遞延資產   4z_n4 =  
deferred liabilities 遞延負債   h=6xZuA\  
delivery 交貨   > H BJk:  
delivery expense 送貨費   :3^dF}>  
delivery order 出貨單   hbI;Hd  
demand draft 即期匯票   =IZ[_ /@  
demand note 即期票據   @}DFp`~5|  
demurrage charge 延期費   Lc]1$  
deposit 存款   1HbFtU`y~  
deposit slip 存款單   I8u!\F  
depreciation 折舊   {q,?<zBzu  
direct cost 直接成本   1`JB)9P  
direct labour 直接人工   5/?P|T  
director 董事   OxQYNi2  
discount 折扣   6{=_718l`  
discount on purchase 進貨折扣   ;7Okyj6EP  
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