[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。   =A!rZG  
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acceptance 承兌   G E`1j'^-  
account 賬戶   /IN#1I!K  
accountant 會計員   NVg
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accounting 會計   `Xz!apA  
accounting system 會計制度   [UXN= 76N  
accounts payable 應付賬款   w3ATsIw  
accounts receivable 應收賬款   ,PmUl=  
accumulated profits 累積利益   IU<lF)PF$  
adjusting entry ?#123;整記錄   )Gavjj&uJ  
adjustment ?#123;整   9
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administration expense 管理費用   X;H\u6-|>6  
advances 預付   @I}VD\pF  
advertising expense 廣告費   w >2sr^!y  
agency 代理   ,f{w@Er  
agent 代理人   Fgi`g{N  
agreement 契約   ,jEc4ih4  
allotments 分配數   |_+#&x  
allowance 津貼   m~ 5"q%;  
amalgamation 合併   m% 3 D  
amortization 攤銷   Ml$<x"Q  
amortized cost 應攤成本   k_{?{:X;y  
annuities 年金   }tw+8YWkz  
applied cost 已分配成本   `!t-$i  
applied expense 已分配費用   m";..V  
applied manufacturing expense 己分配製造費用   JOpH Z?  
apportioned charge 攤派費用   V y$*v  
appreciation 漲價   #bBh. ^  
article of association 公司章程   ) [?xT  
assessment 課稅   r<vy6   
assets 資產   q\}+]|nGs  
attorney fee 律師費   d|oO2yzWv  
audit 審計   2,
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auditor 審計員   =w}JAEE|(i  
average 平均數   "!D y[J  
average cost 平均成本   'AX5V-t  
bad debt 壞賬   5wmd[YL  
balance 餘額   qC{JsX`~  
balance sheet 資產負債表   ^ZO! (  
bank account 銀行賬戶   zPND$3&'  
bank balance 銀行結存   M,S'4Szuk  
bank charge 銀行手續費   'prHXzi(h  
bank deposit 銀行存款   BGBHA"5fz  
bank discount 銀行貼現   }04mJY[  
bank draft 銀行匯票   CxeW5qc  
bank loan 銀行借款   n8F~!|lQ0  
bank overdraft 銀行透支   \7i _2|w  
bankers acceptance 銀行承兌   m)} 01N4  
bankruptcy 破產   p09p/  
bearer 持票人   C6[W/,eS  
beneficiary 受益人   h#"$W ;(  
bequest 遺產   BaW4 s4u  
bill 票據   ')!X1A{  
bill of exchange 匯票   7 jI
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bill of lading 提單   ^L5-2;s<U'  
bills discounted 貼現票據   {='Bd6_=  
bills payable 應付票據   -z~!%4a  
bills receivable 應收票據   sa4w.9O1GS  
board of directors 董事會   t|eH'"N%o  
bonds 債券   hK{H7Ey*  
bonus 紅利   }1e4u{  
book value 賬面價值   Z.Yq)\it  
bookkeeper 簿記員   v8*)^-Fx  
bookkeeping 簿記   =K18|Q0m  
branch office general ledger 支店往來賬戶   1'\QD`M9^  
broker 經紀人   H:]cBk^[,  
brought down 接前   >i,_qe?V:w  
brought forward 接上頁   I7oA7@zv  
budget 預算   #M16qOEw  
by-product 副產品   /W$i8g  
by-product sales 副產品銷售   H#_Zv]  
capital 股本   >< $LV&  
capital income 資本收益   /T)E&=Ds  
capital outlay 資本支出   ##=$$1 Ki  
capital stock 股本   Si>38vCJ*  
capital stock certificate 股票   )rK2%\Z  
carried down 移後   Os@b8V 8,A  
carried forward 移下頁  
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cash 現金    Sy|GM~  
cash account 現金賬戶   ^~;ia7V&2  
cash in bank 存銀行現金   X+aQ 7^"s  
cash on delivery 交貨收款   nf0u:M"fm  
cash on hand 庫存現金   B={_}
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cash payment 現金支付   Q!;syJBb.  
cash purchase 現購   P[WkW#  
cash sale 現沽   G n]qh(N>  
cashier 出?#123;員   CpO_p%P  
cashiers check 本票   9pqsr~  
certificate of deposit 存款單折   FKTF?4+\U  
certificate of indebtedness 借據   Nv7-6C6<  
certified check 保付支票   &rBe -52  
certified public accountant 會計師   Wr%ov6:  
charges 費用   A/>Q5)  
charge for remittances 匯水手續費   'd+fGx7i  
charter 營業執照   g 0t
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chartered accountant 會計師   0I)$!1~O)  
chattles 動產   W5 F\e[Ax5  
check 支票   }_]AQN$'G  
che stub 支票存根   </{Zb.  
closed account 己結清賬戶   _-TplGSO=c  
closing 結算   y4Jc|)  
closing entries 結賬紀錄   [34N/;5  
closing stock 期末存貨   vd4@jZ5  
closing the book 結賬   Q?k
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columnar journal 多欄日記賬   ~\_VWXXvIW  
combination 聯合   .J)TIc__|A  
commission 佣金   q@ -B+  
commodity 商品   )x|;%.8FX7  
common stock 普通股   WR)=VE   
company 公司   '`P%;/z  
compensation 賠償   z%YNZ^d  
compound interest 複利   s1D<R,J|H  
consignee 承銷人   ^HSxE  
consignment 寄銷   [CI&4)#  
consignor 寄銷人   ( 2 HM"Pd  
consolidated balance sheet 合併資產負債表   f+^6.%  
consolidated profit and loss account 合併損益表   <:v+<)K  
consolidation 合併   dH^6K0J  
construction cost 營建成本   *y*tI}  
construction revenue 營建收入   8}B  
contract 合同   \Fz9O-jb4  
control account 統制賬戶   v|%41xOsr  
copyright 版權   /| v.A\:  
corporation 公司   c* {6T}VZr  
cost 成本   <k:I2LF_  
cost accounting 成本會計   DXLXGvcM  
cost of labour 勞工成本   N)X Tmh2v|  
cost of production 生產成本   vA/SrX.  
cost of manufacture 製造成本   Z+El(f x  
cost of sales 銷貨成本   c@t?R$c  
cost price 成本價格   +`HMl;0m  
credit 貸方   n%&L&G  
credit note 收款通知單   NKO"'
   
creditor 債權人   5*YoK)2J  
crossed check 橫線支票   ~Ru\Z-q1  
current account 往來活期賬戶   n[3z_QI  
current asset 流動資產   a: "1LnvR  
current liability 流動負債   G?W:O{n3  
current profit and loss 本期損益   J/je/PC  
debit 借方   M~:_^B  
debt 債務   ]@&X*~c^Z  
debtor 債務人   Cr5ND\  
deed 契據   XN df  
deferred assets 遞延資產   Je6[q  
deferred liabilities 遞延負債   GcVQz[E  
delivery 交貨   68tyWd}  
delivery expense 送貨費   .@V
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delivery order 出貨單   u"v7shRp:  
demand draft 即期匯票   75# 8P?i  
demand note 即期票據   ;kgP:n  
demurrage charge 延期費   *dBeb  
deposit 存款   9M96$i`P  
deposit slip 存款單   X0
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depreciation 折舊   P@7>R7
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direct cost 直接成本   C%o|}iv"  
direct labour 直接人工   ?xj8a3F  
director 董事   o:d7IL  
discount 折扣   -r\jIO_  
discount on purchase 進貨折扣   B.8B1MFm  
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