[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。   6,Z.RT{5  
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acceptance 承兌   ~xPU#m<  
account 賬戶   &;3iHY;  
accountant 會計員   IX+!+XC"U  
accounting 會計   V) xwlvX  
accounting system 會計制度   ZQ1,6<^9i[  
accounts payable 應付賬款    KEPNe(H  
accounts receivable 應收賬款   t9l]ie{"o.  
accumulated profits 累積利益   <Fo~|Nh|  
adjusting entry ?#123;整記錄   -<0xS.^  
adjustment ?#123;整   S(2_s,J^  
administration expense 管理費用   G'#Uzwo  
advances 預付   pgUp1goAU  
advertising expense 廣告費   uE &/:+  
agency 代理   |-l9Z  
agent 代理人   ^ruz-N^Y!  
agreement 契約   ?*AhGza/  
allotments 分配數   \RT3#X+  
allowance 津貼   2^w8J w9  
amalgamation 合併   Nb3uDA5R  
amortization 攤銷   .RW&=1D6  
amortized cost 應攤成本   \JLea$TM:  
annuities 年金   ~~r7TP
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applied cost 已分配成本   kY?w] lS)t  
applied expense 已分配費用   .~O- <P#  
applied manufacturing expense 己分配製造費用   nixIKOnjC  
apportioned charge 攤派費用   4$oDq  
appreciation 漲價   QtHK`f>4#n  
article of association 公司章程   &v)/mc7D  
assessment 課稅   `;Od0u
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assets 資產   `a6AES'w$  
attorney fee 律師費   _s18^7  
audit 審計   ]WYddiF  
auditor 審計員   6c6w w"  
average 平均數   {[pzqzL6  
average cost 平均成本   Xk] uXx:TN  
bad debt 壞賬   H
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balance 餘額   7u`:e,'  
balance sheet 資產負債表   {F=`IE3)w  
bank account 銀行賬戶   2WUl8?f2Y  
bank balance 銀行結存   #;0F-pt  
bank charge 銀行手續費   .Q W@rV:T  
bank deposit 銀行存款   {ui{Yc  
bank discount 銀行貼現   hG2WxYk  
bank draft 銀行匯票   Cy\ o{6  
bank loan 銀行借款   O03N$Jq A  
bank overdraft 銀行透支   ~KYA{^`*  
bankers acceptance 銀行承兌   PO nF_FC  
bankruptcy 破產    CH$K_\  
bearer 持票人   9 lXnNK |]  
beneficiary 受益人   SuA  @S  
bequest 遺產   'YB{W8bR  
bill 票據   eGW h]%  
bill of exchange 匯票   $9@3dM*E?Z  
bill of lading 提單   h$]nfHi_Q  
bills discounted 貼現票據   ,7Dm p7  
bills payable 應付票據   LEg ?/!LIT  
bills receivable 應收票據   OIs!,G|  
board of directors 董事會   Gvl,M\c9-  
bonds 債券   .U#oN_D  
bonus 紅利   X`C ozyYuD  
book value 賬面價值   w~~[0e+E  
bookkeeper 簿記員   =4u
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bookkeeping 簿記    p ~pl|  
branch office general ledger 支店往來賬戶  
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broker 經紀人   :z`L)  
brought down 接前   KwY6pF*  
brought forward 接上頁   Ip0`R+8  
budget 預算   8dh ?JqX  
by-product 副產品   FI@kE19  
by-product sales 副產品銷售   T"e"?JSRJ  
capital 股本   \I 7&F82e  
capital income 資本收益   7O~hA*Z  
capital outlay 資本支出   A |P wm`  
capital stock 股本   &8dj*!4H  
capital stock certificate 股票   q}]z8 L  
carried down 移後   JSoInR1E  
carried forward 移下頁   =%S*h)}@  
cash 現金   (g>&ov(d  
cash account 現金賬戶   f3*S IKi  
cash in bank 存銀行現金   "td ,YVK  
cash on delivery 交貨收款   Iv{uk$^7S  
cash on hand 庫存現金   lvG+9e3+  
cash payment 現金支付   IK,aA;d  
cash purchase 現購   Ow{NI-^K  
cash sale 現沽   #[]B
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cashier 出?#123;員   U9XOs)^  
cashiers check 本票   >CYz6G j  
certificate of deposit 存款單折   geNvp0  
certificate of indebtedness 借據   :n OCs  
certified check 保付支票   C_ W%]8u  
certified public accountant 會計師   nFjaV`6`@  
charges 費用   82YZN5S3]3  
charge for remittances 匯水手續費   !]MGIh#u  
charter 營業執照   g6H`uO  
chartered accountant 會計師   r@CbhD  
chattles 動產   7Q|v5@;pU  
check 支票   'DUYf5nF  
che stub 支票存根   g{Hb3
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closed account 己結清賬戶   `pXPF}T  
closing 結算   1`9'.w+r  
closing entries 結賬紀錄   C}71SlN'M  
closing stock 期末存貨   X CHN'
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closing the book 結賬   ([NS%   
columnar journal 多欄日記賬   rW2l+:@c  
combination 聯合   ^= '+#|:  
commission 佣金   W"g@*B'|  
commodity 商品   } O:l]O`  
common stock 普通股   ]eI|_O^u  
company 公司   }q)dXFL=I#  
compensation 賠償   5ZjM:wrF|  
compound interest 複利   X1="1{8H  
consignee 承銷人   {'o \#4Wk  
consignment 寄銷   2SYV2  
consignor 寄銷人   .c@,$z2M  
consolidated balance sheet 合併資產負債表   R}$A>)%dx  
consolidated profit and loss account 合併損益表   "9,+m$nj  
consolidation 合併   `o%Ua0x2  
construction cost 營建成本   \; zix(N[5  
construction revenue 營建收入   ?ehUGvV2  
contract 合同   0T:ZWRjH  
control account 統制賬戶   |EFbT>  
copyright 版權   8cbgP $X  
corporation 公司   `3vt.b  
cost 成本   \Bn$b2j!%  
cost accounting 成本會計   {&h=  
cost of labour 勞工成本   G:;(,  
cost of production 生產成本   KCfcEz  
cost of manufacture 製造成本   jxZd =%7Q  
cost of sales 銷貨成本   $,jynRk7q  
cost price 成本價格   ANd#m9(x  
credit 貸方   (L"G,l  
credit note 收款通知單   5x}OrfDU  
creditor 債權人   bdr!|WZ  
crossed check 橫線支票   )%9P ;/  
current account 往來活期賬戶   WQ1*)h8,9  
current asset 流動資產   "3VMjF\  
current liability 流動負債   Z"a]AsG/Q#  
current profit and loss 本期損益   u )KtvC!  
debit 借方   !\_li+  
debt 債務   /-1 F9  
debtor 債務人   S)*!jI  
deed 契據   g}
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deferred assets 遞延資產   f"A?\w@  
deferred liabilities 遞延負債   eX9H/&g  
delivery 交貨   {1]Of'x '  
delivery expense 送貨費   6Er%td)f  
delivery order 出貨單  
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demand draft 即期匯票   QP4`r#,  
demand note 即期票據   ;Z}V}B  
demurrage charge 延期費   =j!Ruy1  
deposit 存款   /,2${$c!  
deposit slip 存款單   m_r_4BP  
depreciation 折舊  
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direct cost 直接成本   D[R<H((  
direct labour 直接人工   1R"ymWg"  
director 董事   P7kb*
  
discount 折扣   .+hM1OF`x  
discount on purchase 進貨折扣   NQhlb"Ix  
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