[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。   fW~*6 ln  
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acceptance 承兌   _=6 OP8  
account 賬戶   /R%^r
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accountant 會計員   B <+K<,S  
accounting 會計   X&\o{w9%  
accounting system 會計制度   +8UdvMN  
accounts payable 應付賬款   JIUtj7HQ  
accounts receivable 應收賬款   ;,0lUcV  
accumulated profits 累積利益   EDN(eh(_  
adjusting entry ?#123;整記錄   e d;"bb  
adjustment ?#123;整   M7VID6J.  
administration expense 管理費用   797X71>   
advances 預付   Tiprdvm<  
advertising expense 廣告費   +t>XxYScx  
agency 代理   0VIZ=-e  
agent 代理人   79z)C35~  
agreement 契約   >Zdi5') 5  
allotments 分配數   d_iY&-gq/  
allowance 津貼   SOH%Q_  
amalgamation 合併   l.7d$8'\  
amortization 攤銷   aFG3tuaKrQ  
amortized cost 應攤成本   _j 5N=I{U  
annuities 年金   NV#')+ Ba  
applied cost 已分配成本   rBevVc![  
applied expense 已分配費用   B+Q+0tw*i  
applied manufacturing expense 己分配製造費用   NQ!<f\ m4n  
apportioned charge 攤派費用   C*O ,rm}  
appreciation 漲價   
OMd# ^z  
article of association 公司章程   hrT%XJl  
assessment 課稅   M;qb7 Mu  
assets 資產  
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attorney fee 律師費   K_##- 6>  
audit 審計   </yo9.  
auditor 審計員   DoG%T(M!a9  
average 平均數   b8cVnP  
average cost 平均成本   )]A9~H  
bad debt 壞賬   M,JA;a, _  
balance 餘額   E&9!1! B
 
balance sheet 資產負債表   C.HYS S  
bank account 銀行賬戶   &>V/X{>$`K  
bank balance 銀行結存   "<*nZ~nE)  
bank charge 銀行手續費   L"^.0*X/d  
bank deposit 銀行存款   od(:Y(4  
bank discount 銀行貼現   G)~MbesJ  
bank draft 銀行匯票   .ujj:>  
bank loan 銀行借款   cdN/Qy  
bank overdraft 銀行透支   3]_qj*V
 
bankers acceptance 銀行承兌   {WKOJG+.  
bankruptcy 破產   H%cp^G  
bearer 持票人   (s Jq;Z  
beneficiary 受益人   vu ?3
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bequest 遺產   *) } :l  
bill 票據   R|H[lbw  
bill of exchange 匯票   NGSS:  
bill of lading 提單   W
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bills discounted 貼現票據   W[ G Q[h  
bills payable 應付票據   u&tFb]1@)  
bills receivable 應收票據   ~BtKd*~*  
board of directors 董事會   Hy;901( %  
bonds 債券   g#Mv&tU  
bonus 紅利   k% ^<}s@  
book value 賬面價值   E\_
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bookkeeper 簿記員    *0-v!\{  
bookkeeping 簿記   W8x[3,gT  
branch office general ledger 支店往來賬戶   &8waih(|  
broker 經紀人   363cuRP  
brought down 接前   6I5o2i  
brought forward 接上頁   /_HwifRQ  
budget 預算   /4^G34  
by-product 副產品   >j) w\i  
by-product sales 副產品銷售   FXeV6zfrE  
capital 股本   -$OD}5ku#  
capital income 資本收益   >"O1`xdG  
capital outlay 資本支出   @7)Z  
capital stock 股本   &q"'_4
 
capital stock certificate 股票   n'ehB%"  
carried down 移後   [qW<D/
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carried forward 移下頁   2q/nAQ+  
cash 現金   [pr 9 $Jr  
cash account 現金賬戶   9E^~#j@Zr  
cash in bank 存銀行現金   m:b^,2"g  
cash on delivery 交貨收款   y%2%^wF  
cash on hand 庫存現金   8i[" .9}G\  
cash payment 現金支付   L)1C'8).  
cash purchase 現購   U%h7h`=F?  
cash sale 現沽   z2.*#xTZn  
cashier 出?#123;員   jzMhJ  
cashiers check 本票   WBy[m ?d  
certificate of deposit 存款單折   v;Swo( "  
certificate of indebtedness 借據   Lr wINVa  
certified check 保付支票   XynU/Go,  
certified public accountant 會計師   {ip=iiW2  
charges 費用   //~POm
  
charge for remittances 匯水手續費   " \`BPN  
charter 營業執照   g&
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chartered accountant 會計師   fVG$8tB  
chattles 動產   4|FRg  
check 支票  
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che stub 支票存根   O<4Q$|=&?  
closed account 己結清賬戶   yLjV[qP  
closing 結算   1!X1wCT  
closing entries 結賬紀錄   k\nH&nb  
closing stock 期末存貨   `i=JjgG@  
closing the book 結賬   ZGA)r0] P`  
columnar journal 多欄日記賬   B%TXw#|  
combination 聯合   V+peO  
commission 佣金   z~BD(FDI  
commodity 商品   j.<:00<  
common stock 普通股   (D0C#<4P  
company 公司  
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compensation 賠償   u82h6s<'W  
compound interest 複利   iJ, M-GHK  
consignee 承銷人   o<Xc,mP  
consignment 寄銷   W+8BQ-2  
consignor 寄銷人   xOwNCh  
consolidated balance sheet 合併資產負債表   lr-12-D%-  
consolidated profit and loss account 合併損益表   TNyK@~#m  
consolidation 合併   qUifw @  
construction cost 營建成本   fL(':W&n-  
construction revenue 營建收入   v&p,Clt-2  
contract 合同   P#w}3^  
control account 統制賬戶   &7$, <9.  
copyright 版權   ;RNM   
corporation 公司   f-vZ2+HP  
cost 成本   8.*\+n
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cost accounting 成本會計   FYp|oD2=1  
cost of labour 勞工成本   XC* uz  
cost of production 生產成本   NS7@8 #C  
cost of manufacture 製造成本   >]:N?[Y_~}  
cost of sales 銷貨成本   Y8D7<V~Md  
cost price 成本價格   44'=;/
  
credit 貸方   - P\S>G.  
credit note 收款通知單   [u/zrpTk  
creditor 債權人    t9?R/:B%  
crossed check 橫線支票   3
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current account 往來活期賬戶   n^* >a  
current asset 流動資產   <I>%m,  
current liability 流動負債   `%FIgE^  
current profit and loss 本期損益   xIS\4]F?r  
debit 借方   l5{(z;xM  
debt 債務   &?KP
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debtor 債務人   TrSN00  
deed 契據   Zx}NFcn  
deferred assets 遞延資產   9=Y,["br$_  
deferred liabilities 遞延負債   jz|Wj  
delivery 交貨   [54@irH  
delivery expense 送貨費   v(qV\:s}m  
delivery order 出貨單   66I|0_  
demand draft 即期匯票   @/CRIei  
demand note 即期票據   fQ=&@ >e  
demurrage charge 延期費   XD;15a  
deposit 存款   lAdOC5+JX  
deposit slip 存款單   4(` 2#  
depreciation 折舊   w^ixMn~nLF  
direct cost 直接成本   E9yFREvQc  
direct labour 直接人工   EO4"Z@ji  
director 董事   >Sc$R0  
discount 折扣   /W"Bf  
discount on purchase 進貨折扣   hg[l{)Q  
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