[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。   $F'>yop2b  
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acceptance 承兌   \Ae9\Jp8M  
account 賬戶   eKvV*[Na  
accountant 會計員   Pr ]K
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accounting 會計   Bi,;lR5  
accounting system 會計制度   Yz$3;  
accounts payable 應付賬款   VVP:w%yW  
accounts receivable 應收賬款   /FP5`:PfL  
accumulated profits 累積利益   G L{57  
adjusting entry ?#123;整記錄   Z|"p*5O,  
adjustment ?#123;整   -Go 7"j  
administration expense 管理費用   XolZonJr  
advances 預付   <FI-zca  
advertising expense 廣告費   ?';OD3-  
agency 代理   4(Iplo*Ys@  
agent 代理人   6Htg5o|W  
agreement 契約   *^%Q0mU[  
allotments 分配數   DwHF[]v'  
allowance 津貼   Rp7ntI:  
amalgamation 合併   _j ?e~w&0b  
amortization 攤銷   Z[__"
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amortized cost 應攤成本   ,JU@|`  
annuities 年金   UhA"nt0  
applied cost 已分配成本   VA*
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applied expense 已分配費用   X4l@woh%  
applied manufacturing expense 己分配製造費用   QTX8 L  
apportioned charge 攤派費用   B33$
pUk  
appreciation 漲價   )WT>@  
article of association 公司章程   evkH05+;W  
assessment 課稅   . 8N.l^0,  
assets 資產   o*U]v   
attorney fee 律師費   6`vC1PK^  
audit 審計   <S?ddp2  
auditor 審計員    <1%f@}+8  
average 平均數   <\k
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average cost 平均成本   bwiPS1+);  
bad debt 壞賬   EF3Cdu{]P  
balance 餘額   b4^`DHRu6  
balance sheet 資產負債表   ]BR,M4   
bank account 銀行賬戶   7qTE('zt  
bank balance 銀行結存   )jrV#/m9  
bank charge 銀行手續費   Z R/ #V7Pj  
bank deposit 銀行存款   pvmC$n^zc  
bank discount 銀行貼現   J{^RkGF  
bank draft 銀行匯票   "HE^v_p  
bank loan 銀行借款   jc k}" N  
bank overdraft 銀行透支   }!IL]0q  
bankers acceptance 銀行承兌   pPd#N'\*  
bankruptcy 破產   ME'|saP  
bearer 持票人   o sKKt?^?  
beneficiary 受益人   @E:,lA  
bequest 遺產   xhcK~5C  
bill 票據   4:gRr   
bill of exchange 匯票   cM&{+el  
bill of lading 提單   HRB<Y mP@  
bills discounted 貼現票據   c("_bOAT  
bills payable 應付票據   ~NW32 O)/  
bills receivable 應收票據   {%_L=2n6  
board of directors 董事會   bw\@W{a%q  
bonds 債券   V+O"j^Z_J  
bonus 紅利   w*R$o
 
book value 賬面價值   fW?o@vlO  
bookkeeper 簿記員   Ja9e^`i;  
bookkeeping 簿記   "~'b
 
branch office general ledger 支店往來賬戶   +SwR+H)?  
broker 經紀人   9-MUX^?u  
brought down 接前   i':C)7  
brought forward 接上頁   720DV+o  
budget 預算   *QH28%^  
by-product 副產品   e=.]F *:J  
by-product sales 副產品銷售   >
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capital 股本   6i}iAP|0  
capital income 資本收益   -\C!I
 
capital outlay 資本支出   c
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capital stock 股本   :Y[LN  
capital stock certificate 股票   t<#h$}=:Vt  
carried down 移後   U*)8G  
carried forward 移下頁   6fw (T.Pe  
cash 現金   rW=Z>1  
cash account 現金賬戶   R6(oZph  
cash in bank 存銀行現金   soQ1X@"0  
cash on delivery 交貨收款   13>0OKg`#
 
cash on hand 庫存現金   ^jx7@LgS=  
cash payment 現金支付   ;n 7/O5M|  
cash purchase 現購   OynXkH]0T+  
cash sale 現沽   _fKou2$yz  
cashier 出?#123;員   V;v8=1t!  
cashiers check 本票   1u:< 25  
certificate of deposit 存款單折   RNe^; B  
certificate of indebtedness 借據   sfNE68I2  
certified check 保付支票   qw^uPs7Uw  
certified public accountant 會計師   BBev<  
charges 費用   p9x(D/YP0  
charge for remittances 匯水手續費   -[wGX}}  
charter 營業執照   va0{>Dc+  
chartered accountant 會計師   X<I+&Zi  
chattles 動產   H5Io{B%=
 
check 支票   rogT~G}q  
che stub 支票存根   s6
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closed account 己結清賬戶   +8R
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closing 結算   9J2NH|]c  
closing entries 結賬紀錄   BW$"`T@c6~  
closing stock 期末存貨   MB~=f[cUnd  
closing the book 結賬   6|PrX L&  
columnar journal 多欄日記賬   )84~ugs  
combination 聯合   ?k(7 LX0j  
commission 佣金   tg<EY!WY  
commodity 商品   c"B{/;A  
common stock 普通股   Tu).K.p:  
company 公司   9 [.8cg*  
compensation 賠償   ,Vt/(x-  
compound interest 複利   &tg&5_  
consignee 承銷人   =\H!GT  
consignment 寄銷   8; 0A g  
consignor 寄銷人   +l HjC$  
consolidated balance sheet 合併資產負債表   6G[4rD&  
consolidated profit and loss account 合併損益表   ;)D];u|_  
consolidation 合併   KbA?7^zo`  
construction cost 營建成本   }&wUr>=  
construction revenue 營建收入   %H]ptH5  
contract 合同   uM_wjP  
control account 統制賬戶   xdp`<POn%  
copyright 版權   {y=j ?lD  
corporation 公司   cj$[E]B3V*  
cost 成本   Ab{ K<:l  
cost accounting 成本會計   1;Ou7T 9w  
cost of labour 勞工成本   XAF+0 x!  
cost of production 生產成本   &L'Dqew,*  
cost of manufacture 製造成本   2N: ,Q8~  
cost of sales 銷貨成本   --$ 4Q(#  
cost price 成本價格  
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credit 貸方   snobT Q  
credit note 收款通知單   Vl&?U  
creditor 債權人   (|klSz_4LM  
crossed check 橫線支票   O$_)G\
\\m  
current account 往來活期賬戶   >\KNM@'KI  
current asset 流動資產   1v.c 6~  
current liability 流動負債   (nf~x  
current profit and loss 本期損益   UC ]\yUK1J  
debit 借方   L^@'q6 *}  
debt 債務   ~A'!2  
debtor 債務人   xhVO3LW'  
deed 契據   aX)I3^ar  
deferred assets 遞延資產   %4et&zRC  
deferred liabilities 遞延負債   ILEz;D{]  
delivery 交貨   p<2L.\6"  
delivery expense 送貨費   itBwCIjG  
delivery order 出貨單   .F   
demand draft 即期匯票   O}-jCW;K  
demand note 即期票據   :XZU&Sr"  
demurrage charge 延期費   K1 EynU I  
deposit 存款   B-ngn{Yc   
deposit slip 存款單   )dbB=OZ  
depreciation 折舊  
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direct cost 直接成本   >3_jWFq  
direct labour 直接人工   a, k'Vk{  
director 董事   KL1/^1  
discount 折扣   8xMEe:} V  
discount on purchase 進貨折扣   V58wU:li  
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