[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。   k+_pj k  
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acceptance 承兌   gPDc6{/C<  
account 賬戶   T@X!vCjf6  
accountant 會計員   O%rjY  
accounting 會計   X.g1 312~  
accounting system 會計制度   
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accounts payable 應付賬款    ~UXW  
accounts receivable 應收賬款   s$m cIMqs  
accumulated profits 累積利益   N'TL &]  
adjusting entry ?#123;整記錄   =T9QmEBm  
adjustment ?#123;整   YrA#NTB_o  
administration expense 管理費用   `^RpT]S  
advances 預付   75gE>:f  
advertising expense 廣告費   f\1)BZ'I  
agency 代理   ZE4~r q/W  
agent 代理人   3. Kh  
agreement 契約  
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allotments 分配數   "`16-g97  
allowance 津貼   X5=Dc+  
amalgamation 合併   )fv0H&g  
amortization 攤銷   ![ Fb~Egc  
amortized cost 應攤成本   Ow<=K:^  
annuities 年金   e;!si>N  
applied cost 已分配成本   _bu, 1EM  
applied expense 已分配費用   tZwZZ0]Z  
applied manufacturing expense 己分配製造費用   LY/K,6^a  
apportioned charge 攤派費用   W$ M4#  
appreciation 漲價   8IbHDDS
  
article of association 公司章程     "Qm  
assessment 課稅   =fEn h'KE  
assets 資產   G|v{[>tr  
attorney fee 律師費   1%t9ic  
audit 審計   ux'!1mN  
auditor 審計員   o|$l+TC  
average 平均數   y?;&(Tcbt8  
average cost 平均成本   Z_Hc":4i  
bad debt 壞賬   Ac|IBXGa=  
balance 餘額   3 rV)
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balance sheet 資產負債表   Fep#Pw1  
bank account 銀行賬戶   NO8)XJ3s  
bank balance 銀行結存   >`SIB; &>j  
bank charge 銀行手續費   {|bf`  
bank deposit 銀行存款   C8%q?.nH=  
bank discount 銀行貼現   >
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bank draft 銀行匯票   .sgP3Ah  
bank loan 銀行借款   5_9mA4gs@  
bank overdraft 銀行透支   *6?h,Dt L  
bankers acceptance 銀行承兌   txw:m*(%  
bankruptcy 破產   
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bearer 持票人   3 a_~18W  
beneficiary 受益人   a^>0XXr}Y  
bequest 遺產   3[amCKel  
bill 票據   e3}`]  
bill of exchange 匯票   ?vp' /l"  
bill of lading 提單   7X*$Fu<  
bills discounted 貼現票據   3{O^q/R  
bills payable 應付票據   4[v % ]g`  
bills receivable 應收票據   |9Q4VY'";  
board of directors 董事會   K1Snag  
bonds 債券   mfc\w'  
bonus 紅利   Vf:/Kokq  
book value 賬面價值   &Rdg07e;>  
bookkeeper 簿記員   ]nY,%XE  
bookkeeping 簿記   }4b 4<Sm_h  
branch office general ledger 支店往來賬戶   O4dJ> O  
broker 經紀人   2x<,R/}  
brought down 接前   #(=8 RA:@  
brought forward 接上頁   yY_Zq\   
budget 預算   ,4M7:=gf  
by-product 副產品   XvETys@d  
by-product sales 副產品銷售   B>hf|.GI  
capital 股本   L3/m}AH,  
capital income 資本收益   XEl-5-M"  
capital outlay 資本支出   f~ kz=R=  
capital stock 股本   agp`<1h9  
capital stock certificate 股票   +"Flu.+['  
carried down 移後   [|.IXdJ!  
carried forward 移下頁   lA>^k;+ >  
cash 現金   H]As2$[  
cash account 現金賬戶   ammlUWl  
cash in bank 存銀行現金   GCm(3%{V%(  
cash on delivery 交貨收款   -j9Wf=  
cash on hand 庫存現金   . 5*5S[  
cash payment 現金支付   "NWILZwEV  
cash purchase 現購   @K
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cash sale 現沽   W<| M0S{  
cashier 出?#123;員   i[_B~/_  
cashiers check 本票   3Z/_}5%"  
certificate of deposit 存款單折   $FX
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certificate of indebtedness 借據   pZ
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certified check 保付支票   )}w2'(!X8  
certified public accountant 會計師   n<q1itjD  
charges 費用   GWd71ZtFO  
charge for remittances 匯水手續費   NhJ]X cfP8  
charter 營業執照   {02$pO  
chartered accountant 會計師   89n\$7Ff9  
chattles 動產   0+S ;0  
check 支票   6)=`&>9  
che stub 支票存根   =`<9N%  
closed account 己結清賬戶   v *icoj  
closing 結算   FJ-X~^  
closing entries 結賬紀錄   lEAf\T7  
closing stock 期末存貨   dmA#v:$1  
closing the book 結賬   4 Ys\<\~d  
columnar journal 多欄日記賬   |xYr0C[Pq  
combination 聯合   u-</G-y  
commission 佣金   zu/ BDyF  
commodity 商品   =)b!M^=X-a  
common stock 普通股   %Yw?!GvL[  
company 公司   lC.Q61J@  
compensation 賠償   T8^`<gr.  
compound interest 複利   Wdk]>w 'L  
consignee 承銷人   d
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consignment 寄銷   At<D36,^"  
consignor 寄銷人   ~cr##Ff5  
consolidated balance sheet 合併資產負債表   kB[l6`  
consolidated profit and loss account 合併損益表   ]?S@g'Jd0Q  
consolidation 合併   *RYok{w  
construction cost 營建成本   Q Uy7Q$W  
construction revenue 營建收入   l6_dVK;s  
contract 合同   ,{6Vf|?  
control account 統制賬戶   5nV IC3N+1  
copyright 版權   !}lCwV  
corporation 公司   {<cL@W  
cost 成本   PPA
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cost accounting 成本會計   Uc%kyTBm1  
cost of labour 勞工成本   ,tTq25~H\  
cost of production 生產成本   $U=j<^R}a  
cost of manufacture 製造成本   Lm&BT)*  
cost of sales 銷貨成本   /6y9u}  
cost price 成本價格   t1`.M$  
credit 貸方   Talmc|h  
credit note 收款通知單   ]A=yj@o$xN  
creditor 債權人   pJdR`A-k|  
crossed check 橫線支票   I|x? K>  
current account 往來活期賬戶   mV'-1  
current asset 流動資產   rSa=NpFxLu  
current liability 流動負債   8AVtUU  
current profit and loss 本期損益   T{So2@_&  
debit 借方   U3**x5F_  
debt 債務   ni$;"RGC  
debtor 債務人   8-B6D~i  
deed 契據   ZS<`.L6B3  
deferred assets 遞延資產   Lm8uN?  
deferred liabilities 遞延負債   ??#SQSU  
delivery 交貨   b($9gre>mI  
delivery expense 送貨費   (nu;o!mo9  
delivery order 出貨單   y[{}124  
demand draft 即期匯票   eC3 ~|G_O  
demand note 即期票據   6bDizS}  
demurrage charge 延期費   6
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deposit 存款   ;I9g;}  
deposit slip 存款單   w2SN=X~#  
depreciation 折舊   !o`riQLs>  
direct cost 直接成本   %At. nlss  
direct labour 直接人工   g43(N!@g  
director 董事   7NvnCs  
discount 折扣   4V&(w,zl  
discount on purchase 進貨折扣   TKp2C5bX  
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