[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。   $t?e=#G  
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acceptance 承兌   uSbg*OA  
account 賬戶   g9Ll>d)tE3  
accountant 會計員   Fs~-exY1  
accounting 會計   -4a&R=%p  
accounting system 會計制度   d":{a6D*d  
accounts payable 應付賬款   a_x6 v*  
accounts receivable 應收賬款   rJxT)bR  
accumulated profits 累積利益   e$h\7i:(  
adjusting entry ?#123;整記錄   IT"jtV  
adjustment ?#123;整   Tj# XsD?J  
administration expense 管理費用   HyMb-Us  
advances 預付   l\GN
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advertising expense 廣告費   >TJ$Z3
 
agency 代理   _u!G6  
agent 代理人   %;gWl1&5  
agreement 契約   {,X( fJ  
allotments 分配數   n40Z  
allowance 津貼   djp(s$:{4  
amalgamation 合併   w[_Uv4M  
amortization 攤銷   u?i1n=Ne  
amortized cost 應攤成本   cPYQ<Y=  
annuities 年金   hkxZ=l  
applied cost 已分配成本   }Z=Qy;zk  
applied expense 已分配費用   }2 {#=Elh  
applied manufacturing expense 己分配製造費用   >?V->7QLP  
apportioned charge 攤派費用   }8e%s;C  
appreciation 漲價   ] QQ"7_+
  
article of association 公司章程   HB^azHr  
assessment 課稅   AJ}Q,E  
assets 資產   )}v2Z3:  
attorney fee 律師費   D%btlw?{  
audit 審計   cm<3'#~Q?  
auditor 審計員   ShP V!$0  
average 平均數   wz=I+IN:  
average cost 平均成本   #Ba'k6b  
bad debt 壞賬   R(
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balance 餘額   o\#e7Hqbh  
balance sheet 資產負債表   5kz`_\&  
bank account 銀行賬戶   #wfR$Cd  
bank balance 銀行結存   (@9-"W  
bank charge 銀行手續費   Z$@Nzza-  
bank deposit 銀行存款   <o O_wS@:  
bank discount 銀行貼現   aMWNZv  
bank draft 銀行匯票   O!jCQ{ T  
bank loan 銀行借款   M9nYt~vHX  
bank overdraft 銀行透支   ' u~use"  
bankers acceptance 銀行承兌   (A_9;uL^_  
bankruptcy 破產   jC=_>\<|X*  
bearer 持票人   L\5n!(,0  
beneficiary 受益人   4k8 @u  
bequest 遺產   D]REZuHOI  
bill 票據   I nk76-  
bill of exchange 匯票   h";sQ'u
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bill of lading 提單   [o6d]i!  
bills discounted 貼現票據   RY&~{yl$"1  
bills payable 應付票據   j.sf FS  
bills receivable 應收票據   KAGq\7  
board of directors 董事會   :1Ay_b_J  
bonds 債券   v?rN;KY#pK  
bonus 紅利   IZGty=Q_  
book value 賬面價值   ZZUCwczI  
bookkeeper 簿記員   hO8B]4=&*  
bookkeeping 簿記   P_}$|zj7  
branch office general ledger 支店往來賬戶   3-0Y<++W3>  
broker 經紀人   3mWN?fC  
brought down 接前   :HC{6W`$  
brought forward 接上頁   LdcP0G\"VG  
budget 預算   0T*jv! q>  
by-product 副產品   *KNR",.  
by-product sales 副產品銷售   />$kDe  
capital 股本   ugz1R+f_4{  
capital income 資本收益   \VW.>@s~  
capital outlay 資本支出   !Qy3fs  
capital stock 股本   RAvV[QkT  
capital stock certificate 股票   h4U .wk  
carried down 移後   LS;kq',  
carried forward 移下頁   Z=ho7i  
cash 現金   mYZH]oo  
cash account 現金賬戶   'yl`0,3wV  
cash in bank 存銀行現金   7ORwDR,`5  
cash on delivery 交貨收款   / wEr>[8S  
cash on hand 庫存現金   {az8*MR=X  
cash payment 現金支付   n']@Sp m  
cash purchase 現購   -1[ri8t;nV  
cash sale 現沽   7J\I%r  
cashier 出?#123;員   kC)dia{$  
cashiers check 本票   X@B+{IFC  
certificate of deposit 存款單折   }wn GO r  
certificate of indebtedness 借據   q^gd1K<N  
certified check 保付支票   f_}55?i0  
certified public accountant 會計師   u >x2  
charges 費用   g\2Y605DM  
charge for remittances 匯水手續費   6d,"GT  
charter 營業執照   k5^'
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chartered accountant 會計師   xZ .:H&0G  
chattles 動產   ~Oolm_+{}  
check 支票   Mb-C DPT  
che stub 支票存根   3+IS
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closed account 己結清賬戶   ^7=
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closing 結算   ]:F]VRPT  
closing entries 結賬紀錄   | r2'B  
closing stock 期末存貨   x\)-4w<P  
closing the book 結賬   3?C$Tl2G8  
columnar journal 多欄日記賬   ]itvu:pl%  
combination 聯合   v6]lH9c{,  
commission 佣金   OA[w|Tt  
commodity 商品   Oa{M9d,l  
common stock 普通股  
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company 公司   Ltc>@  
compensation 賠償   T. {P}#'|  
compound interest 複利   GZ9XG">  
consignee 承銷人   o)w'w34FCT  
consignment 寄銷   P'zA=Rd&~>  
consignor 寄銷人   rN OwB2e  
consolidated balance sheet 合併資產負債表   U<Ag=vsZE  
consolidated profit and loss account 合併損益表   L,n'G%  
consolidation 合併   @A g=2\9  
construction cost 營建成本   oA`Ncu5  
construction revenue 營建收入   ! @|"84  
contract 合同   6 ZX{K1_q  
control account 統制賬戶   t~e.LxN  
copyright 版權   *c.*e4uzF  
corporation 公司   Xq9%{'9  
cost 成本   od
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cost accounting 成本會計   RxcX\:  
cost of labour 勞工成本   IpHGit28  
cost of production 生產成本   ZjbMk3Y  
cost of manufacture 製造成本   }{HlY?S  
cost of sales 銷貨成本   b16\2%Ea1  
cost price 成本價格   G$WMW@fy  
credit 貸方   ge*f<#|0U-  
credit note 收款通知單   iWO16 =  
creditor 債權人   7h0LR7  
crossed check 橫線支票   j&u{a[Y/}  
current account 往來活期賬戶   [WuN?H  
current asset 流動資產   o#CNr5/  
current liability 流動負債   [/\}:#MLe  
current profit and loss 本期損益   "RiY#=}sm  
debit 借方   QrDI$p7;'  
debt 債務   uK1DC i  
debtor 債務人   Dhv ^}m@  
deed 契據   b@"#A8M  
deferred assets 遞延資產   FZO}+ P  
deferred liabilities 遞延負債   l'm!e'7_  
delivery 交貨   #,lJ>mTe4  
delivery expense 送貨費   DOyYy~Q  
delivery order 出貨單   lh{
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demand draft 即期匯票   9n%vz@X  
demand note 即期票據   6;Wns'  
demurrage charge 延期費   Gu-6~^
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deposit 存款   "K;f[&xO,o  
deposit slip 存款單   <BEM`2B  
depreciation 折舊   ZuH@qq\  
direct cost 直接成本   J4"?D9T3G  
direct labour 直接人工   v*U OD'tk  
director 董事   Ah WcJD]  
discount 折扣   !W^P|:Qt  
discount on purchase 進貨折扣   RR
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