[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。   lHGv:TN  
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acceptance 承兌   gN]`$==c[  
account 賬戶   ev?>Nq+Z  
accountant 會計員   P!O#"(r2]  
accounting 會計   r\NnWS J  
accounting system 會計制度   ,!Hl@(  
accounts payable 應付賬款   ifgaBXT55  
accounts receivable 應收賬款   ^2??]R&Q  
accumulated profits 累積利益   7CIje=u.q  
adjusting entry ?#123;整記錄   J `mp8?;%  
adjustment ?#123;整   NfO0^^"  
administration expense 管理費用   3?geJlD4  
advances 預付   MoX*e  
advertising expense 廣告費   TRq~n7Y7C  
agency 代理   F@I_sGCcb  
agent 代理人   Z0'3.D,l  
agreement 契約   ~clWG-i  
allotments 分配數   0?:ZERv  
allowance 津貼   bR6bS7$  
amalgamation 合併   SA&wW\Ym]  
amortization 攤銷   Sph+kiy|  
amortized cost 應攤成本   =0:hrg+Zgx  
annuities 年金   {'ZnxK'  
applied cost 已分配成本   B#DV<%GPl  
applied expense 已分配費用   AHA*yC  
applied manufacturing expense 己分配製造費用   82=][9d #  
apportioned charge 攤派費用   -12v/an]L7  
appreciation 漲價   X%-4x  
article of association 公司章程   ,
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assessment 課稅   qQ_B[?+W  
assets 資產   k@Tt,.];  
attorney fee 律師費   ?)X@4Jem  
audit 審計  
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auditor 審計員   ec0v
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average 平均數   |s^ar8)=)  
average cost 平均成本   E7<:>Uh  
bad debt 壞賬   wLO/2V}/  
balance 餘額   Lf-8G5G  
balance sheet 資產負債表   4J_%quxO  
bank account 銀行賬戶   xn@jL;+<-  
bank balance 銀行結存   btYPp0o~  
bank charge 銀行手續費   3edAI&a5  
bank deposit 銀行存款   %G@aZWk Sa  
bank discount 銀行貼現   QXz!1o+"  
bank draft 銀行匯票   r%#qbsN  
bank loan 銀行借款   "+WR[-n>\  
bank overdraft 銀行透支   S'O0'5U@  
bankers acceptance 銀行承兌   b?$09,{0  
bankruptcy 破產   xH0/R LK3J  
bearer 持票人   4 5lg&oO  
beneficiary 受益人   Lv4=-mWv&0  
bequest 遺產   H5AY6),  
bill 票據   'KL(A-}!  
bill of exchange 匯票   P2p^
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bill of lading 提單   @CmxH(-i-  
bills discounted 貼現票據   5^dw!^d  
bills payable 應付票據   la4,Z  
bills receivable 應收票據   uM}O8N  
board of directors 董事會   8if"U xV(  
bonds 債券   Y '5c
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bonus 紅利   fz&}N`n  
book value 賬面價值   [
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bookkeeper 簿記員   39j d}]e  
bookkeeping 簿記   JK(&E{80  
branch office general ledger 支店往來賬戶   "Pc,+>vh  
broker 經紀人   6
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brought down 接前   h[]N=X  
brought forward 接上頁   z!
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budget 預算   !D3}5A1,  
by-product 副產品   -?RQ%Ue  
by-product sales 副產品銷售  
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capital 股本   o^?{j*)g  
capital income 資本收益   iV&#5I  
capital outlay 資本支出   =;H'~  
capital stock 股本   v#|c.<].  
capital stock certificate 股票   | #Pc e  
carried down 移後   >{S$0D  
carried forward 移下頁   Lvq ]SzOw  
cash 現金   !iVFz G @m  
cash account 現金賬戶   Ic K=E]p  
cash in bank 存銀行現金   u B\& Q;  
cash on delivery 交貨收款   k%g xY% 0  
cash on hand 庫存現金   cPcV[6)5K9  
cash payment 現金支付   4AYc8Z#'  
cash purchase 現購   }gW/heUE  
cash sale 現沽   .6NSt  
cashier 出?#123;員   !r*;R\!n2  
cashiers check 本票   /09=Tyy/\  
certificate of deposit 存款單折   *u/|NU&X  
certificate of indebtedness 借據   }|Tg_+   
certified check 保付支票   >~rd5xlk  
certified public accountant 會計師   h'~-K`  
charges 費用   >U<nEnB$?  
charge for remittances 匯水手續費   dSVu_*y  
charter 營業執照   I_G>W3  
chartered accountant 會計師   u;Eu<jU1  
chattles 動產   V(u2{4gZ  
check 支票   ]$*{<
  
che stub 支票存根   wW8 6rB  
closed account 己結清賬戶   ?(q*U!=  
closing 結算   e:LZs0  
closing entries 結賬紀錄   C..2y4bA}  
closing stock 期末存貨   sjI[Vq  
closing the book 結賬   {@5WeWlz~  
columnar journal 多欄日記賬   k6'#  
combination 聯合   t`T\d\  
commission 佣金   /]zib@i  
commodity 商品   &&1Y"dFs  
common stock 普通股   93IOG{OAY  
company 公司   N&APq
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compensation 賠償   YeC,@d[  
compound interest 複利   MLBg_<  
consignee 承銷人   `u~  
consignment 寄銷   yvWzc uL#  
consignor 寄銷人   }c4E 2c  
consolidated balance sheet 合併資產負債表   IS2Ij  
consolidated profit and loss account 合併損益表   _MbVF>JOx  
consolidation 合併   s
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construction cost 營建成本   P}9Y8$Y>U  
construction revenue 營建收入   d Zz^9:C+  
contract 合同   $&=;9="  
control account 統制賬戶   @P"`=BU&  
copyright 版權   _8li4;F  
corporation 公司   OF<n T  
cost 成本   G^rh*cb K  
cost accounting 成本會計   1LE^dS^V  
cost of labour 勞工成本   b?] S&)"9  
cost of production 生產成本   C}=_8N  
cost of manufacture 製造成本   92aDHECo  
cost of sales 銷貨成本   Da8$Is;n  
cost price 成本價格   R%N#G<^R  
credit 貸方   {<}I9D5  
credit note 收款通知單   "aWX:WL&}s  
creditor 債權人   xUo)_P\_  
crossed check 橫線支票   ).+xcv  
current account 往來活期賬戶   &lh_-@Xz  
current asset 流動資產   "UoCT7X  
current liability 流動負債   -{8Q= N  
current profit and loss 本期損益   a&s"#j  
debit 借方   Fm$n@RbX  
debt 債務   H]i+o6  
debtor 債務人   jO &f* rxN  
deed 契據   ADyNNMcx  
deferred assets 遞延資產   F
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deferred liabilities 遞延負債   L\:YbS~]  
delivery 交貨   Og$eQS  
delivery expense 送貨費   1x\W521  
delivery order 出貨單   ;%rs{XO9  
demand draft 即期匯票   bm tJU3Rm  
demand note 即期票據   +<!)k?  
demurrage charge 延期費   `!,\kc1  
deposit 存款   N t>HztXd  
deposit slip 存款單   Jl}!CE@-  
depreciation 折舊   C*{15!d:G  
direct cost 直接成本   -Ty<9(~S  
direct labour 直接人工   !QQ<Ai!E  
director 董事   yo?g"vbE  
discount 折扣   f`u5\!}=!  
discount on purchase 進貨折扣   ^;)SFmjg%  
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