[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。   "1&C\}.7  
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acceptance 承兌   zvdtP'&uj  
account 賬戶   bCdEItcD  
accountant 會計員   6~&4>2b0f  
accounting 會計   @4T+0&OI10  
accounting system 會計制度   0#G&8*FMN  
accounts payable 應付賬款   KxGK`'E'r  
accounts receivable 應收賬款   ,;O+2TX  
accumulated profits 累積利益   tE9%;8;H  
adjusting entry ?#123;整記錄   '2/48j X5  
adjustment ?#123;整   @wYuc
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administration expense 管理費用   kE UfQLbn  
advances 預付   fJd!;ur)0  
advertising expense 廣告費   %z`bu
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agency 代理   ]5YG*sD4  
agent 代理人   M!,$i  
agreement 契約   u(\b1h n  
allotments 分配數   $vTU|o>|  
allowance 津貼   n_v|fxF1  
amalgamation 合併   -_%n\#  
amortization 攤銷   }a'8lwF%I  
amortized cost 應攤成本   ,l#V eC  
annuities 年金   C*/d%eHD  
applied cost 已分配成本   ts{Tk5+  
applied expense 已分配費用   hoO8s#0ED  
applied manufacturing expense 己分配製造費用   Tr(w~et  
apportioned charge 攤派費用   9%$4Ux*q  
appreciation 漲價   y%cg  
article of association 公司章程   nr!kx)j  
assessment 課稅   {E@Vh  
assets 資產   (m-(5 CaJ  
attorney fee 律師費   #QXB2x<*  
audit 審計   [9Q2/V;Uk%  
auditor 審計員   zo7Hm]W`  
average 平均數   )4D |sN  
average cost 平均成本   ORA+>  
bad debt 壞賬   G;yf]xFd  
balance 餘額   p3\F1](Z  
balance sheet 資產負債表   Z81]>  
bank account 銀行賬戶   W.HM!HQp  
bank balance 銀行結存   Z<0M_q9?MO  
bank charge 銀行手續費   -$QzbRF5R  
bank deposit 銀行存款   Z'/:  
bank discount 銀行貼現   |*fGG?}  
bank draft 銀行匯票   b=wc-nA  
bank loan 銀行借款   mKvk6OC  
bank overdraft 銀行透支   #:v|/2  
bankers acceptance 銀行承兌   &+xNR2";   
bankruptcy 破產   4B d[r7  
bearer 持票人   ]pzf{8%  
beneficiary 受益人   "/S-+Ufn  
bequest 遺產   1Vp[' &  
bill 票據   <JuP+\JAm  
bill of exchange 匯票   7Fh%jRHZ`  
bill of lading 提單   ~Ub'5
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bills discounted 貼現票據   Elom_   
bills payable 應付票據   pyq~_
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bills receivable 應收票據   'hf#Q9W5  
board of directors 董事會   $GSn#} yz  
bonds 債券   P@`@?kMU  
bonus 紅利   dli?/U@hO  
book value 賬面價值   V) a<)  
bookkeeper 簿記員   2!QJa=  
bookkeeping 簿記   VA&_dU]*  
branch office general ledger 支店往來賬戶   N8@Fj!Zi  
broker 經紀人   ^| 5vmI'E  
brought down 接前   T[`o$j6  
brought forward 接上頁   ,ZHIXylZ  
budget 預算   $>hPB[[  
by-product 副產品   P6!c-\  
by-product sales 副產品銷售   pV9$Vg?-H  
capital 股本   FMc$?mm  
capital income 資本收益   ': 87.8$  
capital outlay 資本支出   jL 8.*pfv  
capital stock 股本   XT9]+b8(M  
capital stock certificate 股票   j_H9l,V  
carried down 移後   IE+{W~y\  
carried forward 移下頁   ]u?|3y^(  
cash 現金   -,)&?S  
cash account 現金賬戶   H9?(5  
cash in bank 存銀行現金   G|H+ ,B  
cash on delivery 交貨收款   Iq]+O Q  
cash on hand 庫存現金   >gRb.-{ux  
cash payment 現金支付   z\Hg@J&#  
cash purchase 現購   s/" &k  
cash sale 現沽   T`mG+"O  
cashier 出?#123;員   E# [_"^n  
cashiers check 本票   I<L  
certificate of deposit 存款單折   CBN,~wzP*  
certificate of indebtedness 借據   mEeD[dMN  
certified check 保付支票   }`ox;Q  
certified public accountant 會計師   vMu6u .e  
charges 費用    ?12[8  
charge for remittances 匯水手續費   R}_B\#Q  
charter 營業執照   "Rr)1x7  
chartered accountant 會計師   "4NcszEN  
chattles 動產   :[xF p}w{  
check 支票   io%WV%1_  
che stub 支票存根   X [IVK~D}z  
closed account 己結清賬戶   |L[/]@|  
closing 結算   $ @g\wz  
closing entries 結賬紀錄   1Bp?HyCR  
closing stock 期末存貨   @`xR1pXQ  
closing the book 結賬   T&+*dyNxMK  
columnar journal 多欄日記賬   /*Iq,"kGz  
combination 聯合   4zKmoYt  
commission 佣金   WVyk?SBw  
commodity 商品   6Ck 3 tCr  
common stock 普通股    iga.B  
company 公司   "'U+T:S  
compensation 賠償   sB`.G  
compound interest 複利   dDYD6  
consignee 承銷人   ;O8'vp  
consignment 寄銷   0h/bC)z  
consignor 寄銷人   >n$V1U&/  
consolidated balance sheet 合併資產負債表   a;b mZh  
consolidated profit and loss account 合併損益表   o|`[X'  
consolidation 合併   e_=TkG1E6  
construction cost 營建成本   >vQ8~*xd  
construction revenue 營建收入   =Ot|d #_  
contract 合同   OD[q u  
control account 統制賬戶   lldNIL6B%  
copyright 版權   MTXh-9DA  
corporation 公司   <ks+JkW_  
cost 成本   2(I S*idq  
cost accounting 成本會計   Z<D8{&AjS  
cost of labour 勞工成本   >|zMN$:  
cost of production 生產成本   |2ImitN0  
cost of manufacture 製造成本   @n,V2`"  
cost of sales 銷貨成本   OFe-e(c1  
cost price 成本價格   Ui?iMtDr  
credit 貸方   
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credit note 收款通知單   &?g!)O  
creditor 債權人   Sf*1Z~P|  
crossed check 橫線支票   J4?i\wD:  
current account 往來活期賬戶   ,="hI:*<  
current asset 流動資產   -.xiq0  
current liability 流動負債   2$r8^}Nj?  
current profit and loss 本期損益   Upw`|$1S  
debit 借方   "hid3"G  
debt 債務   (^
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debtor 債務人   :A7\eN5  
deed 契據   OEw#;l4 C  
deferred assets 遞延資產   x" lcE@(  
deferred liabilities 遞延負債   >piVi[`  
delivery 交貨   fHK.q({Qc  
delivery expense 送貨費   m^%@bu,  
delivery order 出貨單   3_bqDhVI5  
demand draft 即期匯票   "UX/yLc3(  
demand note 即期票據   W{m_yEOf  
demurrage charge 延期費   Gsn$r(m{K  
deposit 存款   | |"W=E  
deposit slip 存款單   PctXh, =  
depreciation 折舊   F[(ocxQZ3  
direct cost 直接成本   +pPfvE`  
direct labour 直接人工   .af+h<RG4$  
director 董事   BItH0r7  
discount 折扣   z~"Q_gme  
discount on purchase 進貨折扣   brCXimG&jo  
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