[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。   8C*@d_=q  
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acceptance 承兌   iZn0B5]ikj  
account 賬戶   ^>l <)$s  
accountant 會計員   1}\p:`  
accounting 會計   G%bv<_R  
accounting system 會計制度   =_-u;w1D  
accounts payable 應付賬款   @h|qL-:!vG  
accounts receivable 應收賬款   I9qZE =i  
accumulated profits 累積利益   g0zzDv7~  
adjusting entry ?#123;整記錄   o664b$5nsI  
adjustment ?#123;整   J;_4 3eS  
administration expense 管理費用   !}h) 
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advances 預付   !2!Zhw2u  
advertising expense 廣告費   \09A"fs{  
agency 代理   {4 Yxh8  
agent 代理人   \o[][R#D  
agreement 契約   nvrh7l9nX  
allotments 分配數   Yt#; +*d5  
allowance 津貼   F&wAre<  
amalgamation 合併   phu,&DS!  
amortization 攤銷   sn:VMHrOT  
amortized cost 應攤成本   gJ|#xZ
 
annuities 年金   k)I4m.0a5  
applied cost 已分配成本   v>`Fo[c  
applied expense 已分配費用   t~ {O)tt
 
applied manufacturing expense 己分配製造費用   =O
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apportioned charge 攤派費用   9 o,`peH  
appreciation 漲價   nIg 88*6b,  
article of association 公司章程   C%Lr3M;S'  
assessment 課稅   {BJ>x:2  
assets 資產   (/I6Wa  
attorney fee 律師費   [>
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audit 審計   H};1>G4  
auditor 審計員   Z4/D38_  
average 平均數   i5TGK#3o  
average cost 平均成本   n{TWdC  
bad debt 壞賬   3&})gU&a  
balance 餘額   ~o_JZ:  
balance sheet 資產負債表   2ul 8]=  
bank account 銀行賬戶   x$-
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bank balance 銀行結存   Cl&mz1Y;]1  
bank charge 銀行手續費   bss2<mqlH  
bank deposit 銀行存款   
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bank discount 銀行貼現   BmV `<Q,  
bank draft 銀行匯票   Q$5t~*$`  
bank loan 銀行借款   qvc<_k^  
bank overdraft 銀行透支   RWR{jM]V  
bankers acceptance 銀行承兌  
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bankruptcy 破產   :^kAFLU  
bearer 持票人   3zh:~w_  
beneficiary 受益人   F6sQeU  
bequest 遺產   KE,.Evyu=  
bill 票據   v Z]j%c@  
bill of exchange 匯票   eXKEx4rU  
bill of lading 提單   *xxk70Cb  
bills discounted 貼現票據   ^Saf z8-3o  
bills payable 應付票據   CqEbQ>
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bills receivable 應收票據   crv#IC2  
board of directors 董事會   3;L$&X2  
bonds 債券   >niv>+!N  
bonus 紅利   s\mA3t  
book value 賬面價值   e;XRH<LhAU  
bookkeeper 簿記員   } +Sp7F1q  
bookkeeping 簿記   Mbxl{M >  
branch office general ledger 支店往來賬戶   j
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broker 經紀人   wuXQa wo  
brought down 接前   +&7V@  
brought forward 接上頁   v Njc  
budget 預算   pZS]i "  
by-product 副產品   WS[Z[O  
by-product sales 副產品銷售   v`K%dBa  
capital 股本   \r:*`Z*y  
capital income 資本收益   QP\:wi  
capital outlay 資本支出   `0ym3}(O  
capital stock 股本   4eB'mPor  
capital stock certificate 股票   /#vt\I<x  
carried down 移後   (!fx5&F  
carried forward 移下頁    a k5D  
cash 現金   3?j:M]fR  
cash account 現金賬戶   EpF9&)  
cash in bank 存銀行現金   By6O@ .\V  
cash on delivery 交貨收款   ?n{m2.H  
cash on hand 庫存現金   MuWZf2C  
cash payment 現金支付   /#T{0GBXe  
cash purchase 現購   XdA]);,  
cash sale 現沽   @>(JC]HtR  
cashier 出?#123;員   <|k :%  
cashiers check 本票   <VD7(j]'^  
certificate of deposit 存款單折   Ry}4MEq]  
certificate of indebtedness 借據   VB905%  
certified check 保付支票   jo&j<3i  
certified public accountant 會計師   1y:fH4V  
charges 費用   )T9Cv8  
charge for remittances 匯水手續費   fLs>|Rh  
charter 營業執照   ]R\L~Kr  
chartered accountant 會計師   VfzyBjQ  
chattles 動產   90uXJyW;d  
check 支票   ^@/wXj:  
che stub 支票存根   W3[>IH"+  
closed account 己結清賬戶   =_=%1rI~  
closing 結算   yg8=G vO  
closing entries 結賬紀錄   xkFa  
closing stock 期末存貨   `#iL'ND[  
closing the book 結賬   T"htWo{v>  
columnar journal 多欄日記賬   .Bkfe{^  
combination 聯合   to).PI?  
commission 佣金   G HQ~{  
commodity 商品   vKW!;U9~P  
common stock 普通股   9LPXhxNwB  
company 公司   'eBD/w5U  
compensation 賠償   bK}ZR*)  
compound interest 複利   !D1#3?L  
consignee 承銷人   y(<{ e~  
consignment 寄銷   T\.~!Q
  
consignor 寄銷人   3c#^@Bj(-e  
consolidated balance sheet 合併資產負債表   aJv+BX_,  
consolidated profit and loss account 合併損益表   ,k_ b-/  
consolidation 合併   vbJdhaf  
construction cost 營建成本   XSof{:V  
construction revenue 營建收入   ~Qif-|[V  
contract 合同   o% Q7 el$f  
control account 統制賬戶   5q@s6_"{  
copyright 版權   G)YmaHeI;[  
corporation 公司   %cDGs^lgA  
cost 成本   1E!.E=Y?M  
cost accounting 成本會計   }>AA[ba"'  
cost of labour 勞工成本   HABUf^~-  
cost of production 生產成本   ?4wl  
cost of manufacture 製造成本   n}Eu^^d  
cost of sales 銷貨成本   ';\norx;  
cost price 成本價格   ).GM0-y  
credit 貸方   1O,5bi>t7  
credit note 收款通知單   @?J7=}bzz  
creditor 債權人   dY.X/f  
crossed check 橫線支票   jQ7;-9/~N  
current account 往來活期賬戶   ~pH!.|k-&  
current asset 流動資產   NApy(e5%  
current liability 流動負債   G"3KYBN>  
current profit and loss 本期損益   z7BFkZ6+  
debit 借方   xX<T5Ls  
debt 債務   .nEMd/pX  
debtor 債務人   /+B6oE>8  
deed 契據   QsPg4y3?D  
deferred assets 遞延資產   :''Swi<H  
deferred liabilities 遞延負債   Pbbi*&i  
delivery 交貨   +68age;dM  
delivery expense 送貨費   6&<QjO  
delivery order 出貨單   5`&@3 m9/  
demand draft 即期匯票   (bsywM  
demand note 即期票據   <i]-.>&J  
demurrage charge 延期費   pk'd&.  
deposit 存款   ' xaPahx;  
deposit slip 存款單   8cvSA&l(D  
depreciation 折舊   cGo_qR/B(>  
direct cost 直接成本   r/':^Ex  
direct labour 直接人工   n>B ,O  
director 董事   *1-0s*T  
discount 折扣   [oBRH]9cq  
discount on purchase 進貨折扣   Z$c&Y>@)  
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