[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。   $Jm2,Yv  
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acceptance 承兌   @W
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account 賬戶   ? sW`**j  
accountant 會計員   V@:=}*E  
accounting 會計   3}2 1bL  
accounting system 會計制度   SSLshY~d  
accounts payable 應付賬款   ~It+|X=Kx  
accounts receivable 應收賬款   Z]TVH8%|k  
accumulated profits 累積利益   l _O~v?  
adjusting entry ?#123;整記錄   E ZKz-}  
adjustment ?#123;整   0xUj#)  
administration expense 管理費用   l :Nxl  
advances 預付   0NtsFPO  
advertising expense 廣告費   o'7ju~0L  
agency 代理   [\9
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agent 代理人   ]zU<=b@  
agreement 契約   ?ev G=S4>  
allotments 分配數   +)JqEwCrq  
allowance 津貼   T(UYlLe  
amalgamation 合併   X&s\_jQ  
amortization 攤銷   j{R|]SjW2H  
amortized cost 應攤成本   Zk#i9[g9*  
annuities 年金  
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applied cost 已分配成本   0Eu$-)  
applied expense 已分配費用   ?gwbg*  
applied manufacturing expense 己分配製造費用   kQd[E-b7  
apportioned charge 攤派費用   37-y  
appreciation 漲價   HQ`nq~%&(  
article of association 公司章程   y/I~x+y  
assessment 課稅   zXPJ;^Xxa  
assets 資產   Qz)8eIO:  
attorney fee 律師費   l;}7A,u  
audit 審計   UUf1T@-  
auditor 審計員   sQAc"S  
average 平均數   [RFK-E  
average cost 平均成本   Cn;H@!8<s  
bad debt 壞賬   XjZao<?u  
balance 餘額   @b*T4hwA.  
balance sheet 資產負債表   60%~+oHi~  
bank account 銀行賬戶   dU>R<jl!$  
bank balance 銀行結存   y2"S\%7$h  
bank charge 銀行手續費   fyq]M_5  
bank deposit 銀行存款   /Np"J  
bank discount 銀行貼現   uxMy1oy  
bank draft 銀行匯票   RrU~"P1C  
bank loan 銀行借款   x]><}!\<&  
bank overdraft 銀行透支  
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bankers acceptance 銀行承兌   [G[{l$Eit  
bankruptcy 破產   ICCCCG*[  
bearer 持票人   f9
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beneficiary 受益人   @~#79B"9&  
bequest 遺產   Sd$]b>b4O  
bill 票據   *CY
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bill of exchange 匯票   $ lsRg:J  
bill of lading 提單   (zJ$oRq  
bills discounted 貼現票據   f+TBs_   
bills payable 應付票據   Q`p}X&^a  
bills receivable 應收票據   2}`Vc{\  
board of directors 董事會  
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bonds 債券   &PBWJ?@O)r  
bonus 紅利   f
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book value 賬面價值   AV[PQI  
bookkeeper 簿記員   zGL<m0C  
bookkeeping 簿記   &>zy_)  
branch office general ledger 支店往來賬戶   C+(Gg^ w  
broker 經紀人   `b#nC[b6|v  
brought down 接前   `k{ff  
brought forward 接上頁   #!=>muZt  
budget 預算   n?e@):  
by-product 副產品   sx(l  
by-product sales 副產品銷售   ^W[B[Y<k  
capital 股本   &pM lt7  
capital income 資本收益   llaZP(pJ  
capital outlay 資本支出   fv j5[Q  
capital stock 股本   Fe& n,  
capital stock certificate 股票   \/'#=q1  
carried down 移後   iVpA@p   
carried forward 移下頁   x#F 1@r8R  
cash 現金   uU[[[ LQq  
cash account 現金賬戶   $-fjrQ  
cash in bank 存銀行現金   +NLQYuN  
cash on delivery 交貨收款   0'%+X|  
cash on hand 庫存現金   g"Q} h  
cash payment 現金支付   01-\:[{  
cash purchase 現購   +1+A3
 
cash sale 現沽   t.>te'DK/  
cashier 出?#123;員   C?/r}ly<\  
cashiers check 本票   71L\t3fG  
certificate of deposit 存款單折   9-a2L JI  
certificate of indebtedness 借據   k{}[>))Q  
certified check 保付支票   vA2,&%jw  
certified public accountant 會計師   TM/|K|_  
charges 費用   fUp
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charge for remittances 匯水手續費   3D$\y~HU  
charter 營業執照   <r7qq$  
chartered accountant 會計師   K.V!@bPlw9  
chattles 動產   7>t$<J  
check 支票   *fQ?A|l!x  
che stub 支票存根   XC7Ty'#"KX  
closed account 己結清賬戶   FU]8.)`G  
closing 結算   J/]o WC`u  
closing entries 結賬紀錄   iJdrY6qd  
closing stock 期末存貨   ~.4W,QLuD  
closing the book 結賬   \sHy.{  
columnar journal 多欄日記賬   x  tYV"  
combination 聯合   H)j[eZP  
commission 佣金   +B`'P9Zk@  
commodity 商品   %2Xus9;k#  
common stock 普通股   t-eKruj+  
company 公司   EU^}NZW&v:  
compensation 賠償   0uVk
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compound interest 複利   1IOo?e=/bM  
consignee 承銷人   =qV4Sje|q  
consignment 寄銷   IFC%%It5,  
consignor 寄銷人   VW{aUgajO  
consolidated balance sheet 合併資產負債表   {.aK{ V  
consolidated profit and loss account 合併損益表   )tN?: l  
consolidation 合併   h \D_  
construction cost 營建成本   ;B|^2i1Wi  
construction revenue 營建收入   BGlGpl  
contract 合同   $tD CS  
control account 統制賬戶   ;1*m}uNz  
copyright 版權   P<cMP)+K  
corporation 公司   e?^\r)1  
cost 成本   w&wA >q>&  
cost accounting 成本會計   ^Txu~r0@  
cost of labour 勞工成本   2d5}` >  
cost of production 生產成本   TZ&4  
cost of manufacture 製造成本   JAGi""3HG  
cost of sales 銷貨成本   ~8H&m,{j  
cost price 成本價格   ||{T5E-.F  
credit 貸方   ?Kx6Sf<i  
credit note 收款通知單   ? o (ZTlT  
creditor 債權人   7gVh
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crossed check 橫線支票   45Nv_4s  
current account 往來活期賬戶   *<`7|BH3  
current asset 流動資產   P[Y{LKAbb  
current liability 流動負債   'L>&ZgLy  
current profit and loss 本期損益   ,h%D4EVx  
debit 借方   G*P[z'K=
 
debt 債務   (TT3(|v  
debtor 債務人   4c5^7";P  
deed 契據   7af?E)}v  
deferred assets 遞延資產   XPHQAo[(s  
deferred liabilities 遞延負債   rmY,v  
delivery 交貨   T7>48
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delivery expense 送貨費   YXczyZA`x  
delivery order 出貨單   ri/t(m^{W  
demand draft 即期匯票   L Yh@ u1p  
demand note 即期票據   R4#;<)  
demurrage charge 延期費   2x7(}+eD  
deposit 存款   ;yk9(wea}"  
deposit slip 存款單   c8^+^.=pX  
depreciation 折舊   d u.HSXK  
direct cost 直接成本   P1(8
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direct labour 直接人工   EpRXjz  
director 董事   QRsqPh&-  
discount 折扣   Nj0-`j0E  
discount on purchase 進貨折扣   MZCL:#  
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