[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。   ;Qy Ew5  
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acceptance 承兌   K"[jrvZ=  
account 賬戶   _*=4xmB.=  
accountant 會計員   (]sm9PO  
accounting 會計   <zY#qFQ2  
accounting system 會計制度   ThP~k9-  
accounts payable 應付賬款   )J]NBE:8  
accounts receivable 應收賬款   ]u< U[l-w  
accumulated profits 累積利益   b&A/S$*  
adjusting entry ?#123;整記錄   SeZ+&d  
adjustment ?#123;整   ?VxQ&^|  
administration expense 管理費用   g_ep 5#\D  
advances 預付   B t3++ M
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advertising expense 廣告費   %o/@0.w  
agency 代理   !!A(A^s  
agent 代理人   {R(/Usg!=  
agreement 契約   i.^UkN{  
allotments 分配數   qPi $kecx  
allowance 津貼   uFmpc7  
amalgamation 合併   Uf_mwEE  
amortization 攤銷   >r)UDa+  
amortized cost 應攤成本   Ib 2& L  
annuities 年金   zt]8F)l@  
applied cost 已分配成本   sAO/yG  
applied expense 已分配費用   6`7`h erE}  
applied manufacturing expense 己分配製造費用   U1 3Lsky%  
apportioned charge 攤派費用   kLs{B  
appreciation 漲價   *fd:(dN|  
article of association 公司章程   5Th\wTh04  
assessment 課稅   !<h9XccN  
assets 資產   ~Gc@#Msj  
attorney fee 律師費   T+0z.E!~I  
audit 審計   L4+R8ojG  
auditor 審計員   4]zn,g?&  
average 平均數   .FYRi_
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average cost 平均成本   0n X5Vo  
bad debt 壞賬   7^)yo#i4  
balance 餘額   1IgTJ" \  
balance sheet 資產負債表   H9_>a-> )~  
bank account 銀行賬戶   6V9r[,n  
bank balance 銀行結存   FME,W&_d  
bank charge 銀行手續費   _Q\rZ l  
bank deposit 銀行存款   ,: z]15fX  
bank discount 銀行貼現   q 7W7sw  
bank draft 銀行匯票   \p\p~FVS  
bank loan 銀行借款   W#d'SL#5  
bank overdraft 銀行透支   _;x`6LM  
bankers acceptance 銀行承兌   #mM9^LJ  
bankruptcy 破產   -hF!_);{  
bearer 持票人   bA6^RIf?  
beneficiary 受益人   taVK&ohWx  
bequest 遺產   $D^27q:H  
bill 票據   4ke.p<dG  
bill of exchange 匯票   nRHlHu  
bill of lading 提單   PHez5}T  
bills discounted 貼現票據   b!QRD'31'j  
bills payable 應付票據   Pr1OQbg]8  
bills receivable 應收票據   4*n1Xu7^x  
board of directors 董事會   /gaC  
bonds 債券   A[Ce3m  
bonus 紅利   #RdcSrw)W!  
book value 賬面價值   N1>M<N03  
bookkeeper 簿記員   KB\ri&bF  
bookkeeping 簿記   fP;I{AiN~  
branch office general ledger 支店往來賬戶   F_}y[Yn^  
broker 經紀人   2nFr?Y3g,  
brought down 接前   e=tM=i"  
brought forward 接上頁   n68qxD-X  
budget 預算   {)Zz4  
by-product 副產品   _ s=<Y^l%x  
by-product sales 副產品銷售   Q&&=:97d  
capital 股本   't\sXN+1  
capital income 資本收益   sBxCi~  
capital outlay 資本支出   C3<_0eI  
capital stock 股本   s}^W2  
capital stock certificate 股票   .(Z^}  
carried down 移後   H]dN'c-  
carried forward 移下頁   *rm
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cash 現金   wqE
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cash account 現金賬戶   $0M7P5]N*G  
cash in bank 存銀行現金   @71y:)W<  
cash on delivery 交貨收款   I$TD[W  
cash on hand 庫存現金   {Z$]Rj  
cash payment 現金支付   obX2/  
cash purchase 現購   1 !.PH   
cash sale 現沽   $reQdN=~  
cashier 出?#123;員   85H*Xm?d#  
cashiers check 本票   hg^klQD  
certificate of deposit 存款單折   odvUU#l  
certificate of indebtedness 借據   4l{La}Aj  
certified check 保付支票   "LZv\c~v,%  
certified public accountant 會計師   esv<b>`R  
charges 費用   Pj^Ccd'>=  
charge for remittances 匯水手續費   PB:r+[91  
charter 營業執照   4tt=u]:  
chartered accountant 會計師   @<S'
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chattles 動產   ZI!;
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check 支票   _2})URU<S  
che stub 支票存根   Pi[(xD8  
closed account 己結清賬戶   h5; +5B}D  
closing 結算   0M}Ql5+h,  
closing entries 結賬紀錄   r
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closing stock 期末存貨   <U/r U9O  
closing the book 結賬   :y!{=[>M(  
columnar journal 多欄日記賬   pAtxEaXh  
combination 聯合   !NhVPb,  
commission 佣金   Pv$O=N6-  
commodity 商品   (>om.FM  
common stock 普通股   %(1y  
company 公司   {RH)&k&%  
compensation 賠償   \FIOFbwe  
compound interest 複利   |y]8gL^  
consignee 承銷人   !;U}ax;AF  
consignment 寄銷   < $rXQ  
consignor 寄銷人   j+3=&PkA.]  
consolidated balance sheet 合併資產負債表   I\6^]pi,  
consolidated profit and loss account 合併損益表   ;uU 8$  
consolidation 合併   p#dYNed]'  
construction cost 營建成本   qS[nf>"  
construction revenue 營建收入   IkLcL8P^  
contract 合同   3_Re>i  
control account 統制賬戶   e({-.ra  
copyright 版權   eG5xJA^  
corporation 公司   #|}EPD9$  
cost 成本    ["Jt2  
cost accounting 成本會計   O/f+B}W  
cost of labour 勞工成本   4p(\2?
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cost of production 生產成本   K&iU +  
cost of manufacture 製造成本   14Jkr)N  
cost of sales 銷貨成本   K~\Ocl  
cost price 成本價格   L q;=UE  
credit 貸方   TP) }1@  
credit note 收款通知單    !*-|s}e  
creditor 債權人   L Z~}*}jy  
crossed check 橫線支票   <~.1>CI9D3  
current account 往來活期賬戶   Cy\! H&0wg  
current asset 流動資產   Dn.%+im-u  
current liability 流動負債   zAd%dbU|  
current profit and loss 本期損益   0qo:M3  
debit 借方   ~$ "P\iJ  
debt 債務   K!S FS   
debtor 債務人   1:q5h*  
deed 契據   8<X; 8R  
deferred assets 遞延資產   (yhnvZ  
deferred liabilities 遞延負債   >o!~T}J7  
delivery 交貨   vF$sVu|B  
delivery expense 送貨費   xAAwH@ +  
delivery order 出貨單   )ocr.wU@  
demand draft 即期匯票   |VML.u:N  
demand note 即期票據   7a<:\F}E0  
demurrage charge 延期費   j|ZhGerp  
deposit 存款   kR;Hb3hb  
deposit slip 存款單   Z[zRZ2'i5  
depreciation 折舊    i(n BXV{  
direct cost 直接成本   hxuc4C\J  
direct labour 直接人工   r1[Jo|4vo  
director 董事    Z {*<Gx  
discount 折扣   Q)\4 .d  
discount on purchase 進貨折扣   CR'
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