[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。   P<u"97@8a  
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acceptance 承兌   v h &GIb  
account 賬戶   9RxO7K  
accountant 會計員   DF'8GF&Rp  
accounting 會計   +3Y!xD?=  
accounting system 會計制度   3%^z?_  
accounts payable 應付賬款   _S"f_W  
accounts receivable 應收賬款   =D] .`  
accumulated profits 累積利益   .B>B`q;B
 
adjusting entry ?#123;整記錄   L~dC(J)@ZI  
adjustment ?#123;整   a=+T95ulDy  
administration expense 管理費用   *zy'#`>  
advances 預付   8%[HYgd5)  
advertising expense 廣告費   _UkmYZ/  
agency 代理  
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agent 代理人   y? "@v.  
agreement 契約   :tM?%=Q  
allotments 分配數   #.<V^  
allowance 津貼   4\p-TPM  
amalgamation 合併   m"Qq{p|'  
amortization 攤銷   .Pw%DZ'  
amortized cost 應攤成本   PKA }zZ  
annuities 年金   C0fmmI0z~  
applied cost 已分配成本   ,)h)5o(?  
applied expense 已分配費用   {B0h+. C  
applied manufacturing expense 己分配製造費用   %9o+zg? RJ  
apportioned charge 攤派費用   M$A
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appreciation 漲價   -#?<05/C>  
article of association 公司章程   KFDS q"j  
assessment 課稅   iq6a|XGi  
assets 資產   cS|VJWgTZ  
attorney fee 律師費   K)S;:MLG=  
audit 審計   t};~H\:  
auditor 審計員   s -k_d<  
average 平均數   5j{Np,K  
average cost 平均成本   e"Rm_t  
bad debt 壞賬   ([ dT!B#aH  
balance 餘額   5 +P@sD  
balance sheet 資產負債表   "+|L_iuNQ  
bank account 銀行賬戶   ++8_fgM  
bank balance 銀行結存   sG,+  
bank charge 銀行手續費   hazq#J!  
bank deposit 銀行存款   xd8 *<,Wj  
bank discount 銀行貼現   j 'GtgT  
bank draft 銀行匯票   59*M"1['Q  
bank loan 銀行借款   gUVn;_  
bank overdraft 銀行透支   TfRGA(+#  
bankers acceptance 銀行承兌   f vLC_'M  
bankruptcy 破產   *Oo &}oAj  
bearer 持票人   ?_q+&)4-o  
beneficiary 受益人   {J]-<:XD  
bequest 遺產   RY=1H  
bill 票據   ;=jr0\|e  
bill of exchange 匯票   N[Sb#w`[/  
bill of lading 提單   ksW SMxm  
bills discounted 貼現票據   ?znSx}t  
bills payable 應付票據   h qmSE'8  
bills receivable 應收票據   ZA
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board of directors 董事會   @Bs0Avj.  
bonds 債券   XM~~y~j  
bonus 紅利   iOqk*EL_r\  
book value 賬面價值   0^~\COa  
bookkeeper 簿記員   V U~Dk);Bv  
bookkeeping 簿記   :0^s0l  
branch office general ledger 支店往來賬戶   Vq ^]s$'  
broker 經紀人   UG2w 1xqHw  
brought down 接前   ~xyw>m+o.  
brought forward 接上頁   cxP6-tV%  
budget 預算   .L;@=Yg)  
by-product 副產品   h`5)2n+P  
by-product sales 副產品銷售   o a<q /  
capital 股本   A0xC,V~z  
capital income 資本收益   N.j "S'(i  
capital outlay 資本支出   QH@>icAb  
capital stock 股本   eThy+  
capital stock certificate 股票   Yrn"saVc,  
carried down 移後   ?m;;D'1j  
carried forward 移下頁   ^_>!B)  
cash 現金   ijUzC>O+q  
cash account 現金賬戶   zAScR g$:?  
cash in bank 存銀行現金   v{;7LXy0  
cash on delivery 交貨收款   @Doyt{|T  
cash on hand 庫存現金   Z=+03  
cash payment 現金支付   G&9#*<F$c  
cash purchase 現購   GsV4ZZ  
cash sale 現沽   x?r1s#88>  
cashier 出?#123;員   H+ZSPHs  
cashiers check 本票   .36^[Jsz":  
certificate of deposit 存款單折   Mm=Mz  
certificate of indebtedness 借據   c[cAUsk i  
certified check 保付支票   B|o%_:]+E  
certified public accountant 會計師   (P@Y36j>N  
charges 費用   ?IYY'fS"  
charge for remittances 匯水手續費   smU4jh9S  
charter 營業執照   Jl Z0n;  
chartered accountant 會計師   +,flE=5]s  
chattles 動產   k#)
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check 支票   G<qIY&D'  
che stub 支票存根   N$ alUx*  
closed account 己結清賬戶   V@ :20m  
closing 結算   8+'C_t/0i  
closing entries 結賬紀錄   n:#TOU1ix<  
closing stock 期末存貨   &__DJ''+  
closing the book 結賬   fCUT[d+H  
columnar journal 多欄日記賬   %3=J*wj>D  
combination 聯合   $3P`DJo  
commission 佣金   KCR N}`^  
commodity 商品   XutF"9u  
common stock 普通股   TKI$hc3|L  
company 公司   RtV.d\  
compensation 賠償   \54}T4R  
compound interest 複利   $Ua56Y  
consignee 承銷人  
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consignment 寄銷   "pvZ,l>8f  
consignor 寄銷人   pGWA\}'  
consolidated balance sheet 合併資產負債表   .;I29yk\XS  
consolidated profit and loss account 合併損益表   Nhf~PO({&  
consolidation 合併   sH!O0WL  
construction cost 營建成本   XGs^rIf  
construction revenue 營建收入   #V_GOy1-  
contract 合同   2(#Ks's?  
control account 統制賬戶   iI?{"}BZ  
copyright 版權   HFtf  
corporation 公司   cCdX0@hY  
cost 成本   ;j}y
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cost accounting 成本會計   (GU9p>2  
cost of labour 勞工成本   ~1(j&&kXet  
cost of production 生產成本   OkH\^  
cost of manufacture 製造成本   Ex(3D[WmMW  
cost of sales 銷貨成本   'Z 8aPHD  
cost price 成本價格   1;r69e  
credit 貸方   \7 a4uc  
credit note 收款通知單   8L{u}|{  
creditor 債權人   zQ8!rCkg4  
crossed check 橫線支票   y!Cc?$]_Y  
current account 往來活期賬戶   FLr;`3  
current asset 流動資產  
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current liability 流動負債   mP}#Ccji?  
current profit and loss 本期損益   ;5S}~+j  
debit 借方   cvo[s, p  
debt 債務   ,E*R,'w   
debtor 債務人   Wk7WK` >i  
deed 契據   XB\zkf_}Xc  
deferred assets 遞延資產   -G`.y?  
deferred liabilities 遞延負債   }STYG`  
delivery 交貨   z;3NiY  
delivery expense 送貨費   i^2IW&+}e}  
delivery order 出貨單   $RO$}!  
demand draft 即期匯票   H5xzD9K;/C  
demand note 即期票據   3#GqmhqKDk  
demurrage charge 延期費   d,F5:w&  
deposit 存款  
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deposit slip 存款單   ]H[8Z|i""  
depreciation 折舊   Fr:5$,At7-  
direct cost 直接成本   =nRuY'  
direct labour 直接人工   \V%_hl  
director 董事   vq6%Ey3Gix  
discount 折扣   AFm1t2,+;  
discount on purchase 進貨折扣   VXKT\9g3A  
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