[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。   %wW5)Y I  
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acceptance 承兌   9D{).f0  
account 賬戶   3|Sy'J0'K  
accountant 會計員   #<Nvy9  
accounting 會計   Xp6*Y1Y  
accounting system 會計制度   5iddB $  
accounts payable 應付賬款   X' 7S|J6s  
accounts receivable 應收賬款   a~F@3Pd  
accumulated profits 累積利益   b',bi.FH  
adjusting entry ?#123;整記錄   WgJAr73 l  
adjustment ?#123;整   qLi9ym, ]  
administration expense 管理費用   ]A$^ l,  
advances 預付   ~88 Tz+  
advertising expense 廣告費   \Z20fh2
 
agency 代理   w"agn}CK  
agent 代理人   Ln2C#Uf  
agreement 契約   Hu8atlpo  
allotments 分配數   d[e:}1  
allowance 津貼   m}[~A @qD  
amalgamation 合併   xg,]M/J  
amortization 攤銷   t!~YO'<dS  
amortized cost 應攤成本   s9kLB
.  
annuities 年金   7. 9s.*  
applied cost 已分配成本   #A9_A%_.h  
applied expense 已分配費用   QYfAf3te  
applied manufacturing expense 己分配製造費用   nX\]i~  
apportioned charge 攤派費用   }<ONxg6Kb  
appreciation 漲價   D4Y!,7WEVt  
article of association 公司章程   _~ZQ b  
assessment 課稅   VnSj:LUD  
assets 資產   P
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attorney fee 律師費   
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audit 審計   9LO.8Jy  
auditor 審計員   %C`'>,t>  
average 平均數   YD46Z~$  
average cost 平均成本   L\Fu']l  
bad debt 壞賬   NQ!N"C3u  
balance 餘額   PR@4' r|a  
balance sheet 資產負債表   x)VIA]  
bank account 銀行賬戶   bI]UO)  
bank balance 銀行結存   f'6qJk%J  
bank charge 銀行手續費   NnLhJPh  
bank deposit 銀行存款   U++~3e@l  
bank discount 銀行貼現  
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bank draft 銀行匯票   nN=:#4 >Y  
bank loan 銀行借款   W]D` f8r9  
bank overdraft 銀行透支   \gp,Txueb  
bankers acceptance 銀行承兌   o%+A<Ri  
bankruptcy 破產   sO6gIPU^  
bearer 持票人   n`m_S
 
beneficiary 受益人   -S,ir  
bequest 遺產   Xh0wWU*  
bill 票據   YR|(;B  
bill of exchange 匯票   &=z1$ih>2\  
bill of lading 提單   cCh0?g7nV  
bills discounted 貼現票據   -?aw^du  
bills payable 應付票據   %<w
Q  
bills receivable 應收票據   N{^>MRK=5  
board of directors 董事會   ,"N3k(g  
bonds 債券   V+=*2?1  
bonus 紅利   WAwfL?  
book value 賬面價值   K/ wiL 69  
bookkeeper 簿記員   @0vC v
 
bookkeeping 簿記   6)#- 5m  
branch office general ledger 支店往來賬戶   s3Krob`C5  
broker 經紀人   ?Rt1CDu  
brought down 接前   T6R7,Vt'v  
brought forward 接上頁   P34LV+e  
budget 預算   K=m9H=IX~T  
by-product 副產品   CRc!|?  
by-product sales 副產品銷售   m] 0^  
capital 股本   e7XsyL'
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capital income 資本收益   kM l@v`  
capital outlay 資本支出   |5O >>a()  
capital stock 股本   Y8J;+h9  
capital stock certificate 股票   xm}q6>jRV  
carried down 移後   ^_*jp[!`b$  
carried forward 移下頁   23}BW_m  
cash 現金   t<!+b@l5  
cash account 現金賬戶   [+;FV!M6  
cash in bank 存銀行現金   h/ LR+XX!  
cash on delivery 交貨收款   4f4 i1i:  
cash on hand 庫存現金   I~p8#<4#b  
cash payment 現金支付   6(N.T+;]  
cash purchase 現購   ]RH=s7L  
cash sale 現沽   4 Vu'r?  
cashier 出?#123;員   `ICcaRIN8I  
cashiers check 本票   85r)>aCMn  
certificate of deposit 存款單折   zG-_!FIn  
certificate of indebtedness 借據   L4YVH2`0)  
certified check 保付支票   wJ80};!
  
certified public accountant 會計師   ,+ns {ppn  
charges 費用   gd oJ4b  
charge for remittances 匯水手續費   _`bS[%CJ  
charter 營業執照   &YT_#M  
chartered accountant 會計師   My]+?.Ru  
chattles 動產   .sd B3x
 
check 支票   Lnh':7FQJx  
che stub 支票存根   ,} 9f(`  
closed account 己結清賬戶   B>~k).M&,  
closing 結算   j~,h)C/v  
closing entries 結賬紀錄   GXOFk7>  
closing stock 期末存貨   [c&2i`C  
closing the book 結賬   8A2if9E3  
columnar journal 多欄日記賬   /]ku$.mr \  
combination 聯合   gCv"9j<j
 
commission 佣金   abM84EU  
commodity 商品   OJM vn'y  
common stock 普通股   0s860Kn  
company 公司   p>k]C:h  
compensation 賠償   YHs ?QsP  
compound interest 複利   tO?21?AD D  
consignee 承銷人   reJ"r<2  
consignment 寄銷   #V<`U:.  
consignor 寄銷人   ixOEdQ  
consolidated balance sheet 合併資產負債表   -L@]I$Yo  
consolidated profit and loss account 合併損益表   oJP<'l1  
consolidation 合併   sW;7m[o  
construction cost 營建成本   0Vf)Rw1%I  
construction revenue 營建收入   IYuyj(/!  
contract 合同   "Jb3&qdU  
control account 統制賬戶   .D+RLO z  
copyright 版權   fph-v-cl  
corporation 公司   0(wf{5  
cost 成本    qovQ9O  
cost accounting 成本會計   jMK3T  
cost of labour 勞工成本   Hab!qWK`  
cost of production 生產成本   ?sV[MsOsC  
cost of manufacture 製造成本   S*4f%!  
cost of sales 銷貨成本   q#;BhP c  
cost price 成本價格   ?#?e(mpo  
credit 貸方   6H0W`S0a  
credit note 收款通知單   SEYGy+#K  
creditor 債權人   Y;8 >=0ye  
crossed check 橫線支票   ]x1p!TSU  
current account 往來活期賬戶   Ymq3ty]Pe  
current asset 流動資產   zCBplb  
current liability 流動負債   ?p(kh^z  
current profit and loss 本期損益   d&hD[v  
debit 借方   M /"gf;)q>  
debt 債務   8fnR1mWG  
debtor 債務人   !;i*\ a  
deed 契據   .%_)*NUZ  
deferred assets 遞延資產   m)r]F#@/  
deferred liabilities 遞延負債   o"RJ.w:dn  
delivery 交貨   Gi*<~`Gr  
delivery expense 送貨費   -)X{n?i  
delivery order 出貨單   NW)M?f+6  
demand draft 即期匯票   7UnzIe  
demand note 即期票據   (s088O  
demurrage charge 延期費  
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deposit 存款   N?$7Z v[G  
deposit slip 存款單   f7Zf}1|  
depreciation 折舊   9[kX/#~W*  
direct cost 直接成本   (Q'U@{s  
direct labour 直接人工   )`<6taKx@n  
director 董事   +I&J7ICV0  
discount 折扣   ~^x-ym5  
discount on purchase 進貨折扣   P
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