[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。   ?X-)J=XG  
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acceptance 承兌   ex<O]kPFE  
account 賬戶   zh$}~RG[  
accountant 會計員   k"N(o(  
accounting 會計   ||zb6|7I4  
accounting system 會計制度   g!i45-n3gt  
accounts payable 應付賬款   0I{
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accounts receivable 應收賬款   'SYo_!  
accumulated profits 累積利益   ,KJw|x4}\  
adjusting entry ?#123;整記錄   fGv#s X  
adjustment ?#123;整   kqb0>rYa   
administration expense 管理費用   I2a6w<b  
advances 預付   _Cw:J|l.  
advertising expense 廣告費   j&UMjI9[  
agency 代理   xcJ`1*1N  
agent 代理人   DOz\n|8S  
agreement 契約   5`]UE7gT  
allotments 分配數   /cK%n4l.y  
allowance 津貼   W[[bV  
amalgamation 合併   ~O 3D[PNW~  
amortization 攤銷    h C=:q  
amortized cost 應攤成本   /j"sS2$U  
annuities 年金   &/A8-:m  
applied cost 已分配成本   \7z^!m  
applied expense 已分配費用   .d?%;2*{q  
applied manufacturing expense 己分配製造費用   E(Rh#+]Y5  
apportioned charge 攤派費用   y{9~
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appreciation 漲價   gq"k<C0  
article of association 公司章程   $DB
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assessment 課稅   L&-hXGx=7  
assets 資產   WhBpv(q}.  
attorney fee 律師費   Cv)/7vyB8  
audit 審計   PS S?|V k  
auditor 審計員   q@hp.(V  
average 平均數   ySbqnw'  
average cost 平均成本   )c/Fasfg[P  
bad debt 壞賬   mfny4R
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balance 餘額   L5IbExjV  
balance sheet 資產負債表   -S%x wJKM  
bank account 銀行賬戶   -xg2q V\c  
bank balance 銀行結存   Q/I)V2a1i  
bank charge 銀行手續費  
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bank deposit 銀行存款   P%Ay3cR+E  
bank discount 銀行貼現   +KEkmXZ  
bank draft 銀行匯票   S<nq8Ebmw  
bank loan 銀行借款   6+K_Z\  
bank overdraft 銀行透支   QIB>rQCceo  
bankers acceptance 銀行承兌   2}vg U$a  
bankruptcy 破產   ~^)^q 8  
bearer 持票人   dz#5
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beneficiary 受益人   /cFzotr"9  
bequest 遺產   +~nzii3  
bill 票據   ~Z$bf>[(R7  
bill of exchange 匯票   (IbW;bV  
bill of lading 提單   "k$JP  
bills discounted 貼現票據   %m{U& -(l@  
bills payable 應付票據   >cL{Ya}Rz  
bills receivable 應收票據   Ap\AP{S4  
board of directors 董事會   +~sd"v6  
bonds 債券   W&"|}Pi/  
bonus 紅利   >i,iOx|E-  
book value 賬面價值   bVr*h2p  
bookkeeper 簿記員   lz | 64J  
bookkeeping 簿記   {}>n{_  
branch office general ledger 支店往來賬戶   /"qcl7F  
broker 經紀人   $trAC@3O@  
brought down 接前   N?4q  
brought forward 接上頁   P`1EPF  
budget 預算   (y4#.vZh:  
by-product 副產品   %bb~Y"  
by-product sales 副產品銷售   ^a9 oKI9n  
capital 股本   (3,.3)%`  
capital income 資本收益   J?:[$C5  
capital outlay 資本支出   L$v^afP?  
capital stock 股本   o5Rz%k#h  
capital stock certificate 股票   &[|VZ[  
carried down 移後   x4a:PuqmGG  
carried forward 移下頁   @=]8^?$t 0  
cash 現金   cm>E[SHr  
cash account 現金賬戶   }ZZ5].-a<D  
cash in bank 存銀行現金   `kN#4p  
cash on delivery 交貨收款   yfjXqn[Z4  
cash on hand 庫存現金   0_<N c/(P  
cash payment 現金支付   GtI6[ :1t  
cash purchase 現購   &;q<M_<  
cash sale 現沽   6a}r( yP  
cashier 出?#123;員   nX%AeDBAT  
cashiers check 本票   W,hWOO  
certificate of deposit 存款單折   {M~lbU  
certificate of indebtedness 借據   Sg*0[a3z  
certified check 保付支票   FY;+PY@I{  
certified public accountant 會計師   M7y|EB))  
charges 費用   {0jI
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charge for remittances 匯水手續費   h%#_~IA:|  
charter 營業執照   1-;?0en&0
 
chartered accountant 會計師   zDBD.5R;  
chattles 動產   .5tg4%l  
check 支票   j=sBq.S  
che stub 支票存根   m24v@?*  
closed account 己結清賬戶   +/'<z  
closing 結算  
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closing entries 結賬紀錄   ]YD(`42x  
closing stock 期末存貨   jD<pIHau  
closing the book 結賬   7|D|4!i2Y  
columnar journal 多欄日記賬   ?s{C//   
combination 聯合   B1T5f1;uY  
commission 佣金   5h_5Z
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commodity 商品   hFb fNB3  
common stock 普通股   XdIah<F2  
company 公司   M23&<}Q8  
compensation 賠償   4Z%Y"PL(K  
compound interest 複利   u35q,u=I  
consignee 承銷人   !ng\` |8?  
consignment 寄銷   J 3?Dj  
consignor 寄銷人   Z$2L~j"=!  
consolidated balance sheet 合併資產負債表   CI^|k
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consolidated profit and loss account 合併損益表   $iJnxqn  
consolidation 合併   P1d,8~;  
construction cost 營建成本   1i?=JAFfM  
construction revenue 營建收入   Kmry=`=A  
contract 合同   N~#D\X^t.  
control account 統制賬戶   u(vw|nj`  
copyright 版權   eY3=|RR  
corporation 公司   ?M"HX
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cost 成本   9t}xXk  
cost accounting 成本會計   G2@KI-  
cost of labour 勞工成本   p":@>v?  
cost of production 生產成本   u9}!Gq  
cost of manufacture 製造成本   #<}kISV0  
cost of sales 銷貨成本   q!2<=:f  
cost price 成本價格   SQIdJG^:  
credit 貸方   0WS|~?OR@  
credit note 收款通知單   $[QcEk  
creditor 債權人   00qZw?%K  
crossed check 橫線支票   z@`@I  
current account 往來活期賬戶   62NkU)u  
current asset 流動資產   i@{*O@m  
current liability 流動負債   8_awMVAy  
current profit and loss 本期損益    7kM4Ei  
debit 借方   u9@
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debt 債務   {kG;."S+
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debtor 債務人   !&0a<~Wi  
deed 契據   _=T]PSauI  
deferred assets 遞延資產   iE+6UK  
deferred liabilities 遞延負債   -#Jj-t_Fe  
delivery 交貨   MBv/  
delivery expense 送貨費   5%qH7[dx  
delivery order 出貨單   aZxO/b^j  
demand draft 即期匯票   f@*>P_t  
demand note 即期票據   q-uLA&4  
demurrage charge 延期費   R}.3|0  
deposit 存款   QB9A-U<J  
deposit slip 存款單   kraVL%72  
depreciation 折舊   xx6S`R6:  
direct cost 直接成本   Bpas[2gYC  
direct labour 直接人工   2b~ HHVruX  
director 董事   N=
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discount 折扣   .SBc5KX   
discount on purchase 進貨折扣   lG <yJ~{  
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