[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。   %jKH?%Ih  
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acceptance 承兌   5d 5t9+t  
account 賬戶   D9,! %7i  
accountant 會計員   Zq?_dIX %  
accounting 會計   Wvr+
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accounting system 會計制度   d(l|hmj4j9  
accounts payable 應付賬款   %-^}45](q  
accounts receivable 應收賬款   wc[c N+p  
accumulated profits 累積利益   kEAhTh&g*  
adjusting entry ?#123;整記錄   t"YIq/08  
adjustment ?#123;整   BjD&>gO)  
administration expense 管理費用   [@.B4 p  
advances 預付   @ M[Q$:  
advertising expense 廣告費   ER<eX4oU  
agency 代理   5#u.pu  
agent 代理人  
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agreement 契約   v>I<|  
allotments 分配數   9.8,q  
allowance 津貼   &:auB:b  
amalgamation 合併   (v;A'BjN  
amortization 攤銷   !GNXt4D  
amortized cost 應攤成本   7 \/u&  
annuities 年金   A+2oh3  
applied cost 已分配成本   (5(fd.m+_  
applied expense 已分配費用   C={mi#G[/  
applied manufacturing expense 己分配製造費用    ^@q#$/z  
apportioned charge 攤派費用   3/tJDb5  
appreciation 漲價   twv lQ|  
article of association 公司章程   cs5ix"1A  
assessment 課稅   0^iJlR 2  
assets 資產   %MNk4UsV  
attorney fee 律師費   ]PVto\B=  
audit 審計   @U7Dunu*f  
auditor 審計員   s"rg_FoL  
average 平均數   Ld~4nc$H8  
average cost 平均成本   *.dKR  
bad debt 壞賬   ;&`:|Hf*  
balance 餘額   |UZOAGiBg  
balance sheet 資產負債表   |$Xf;N37t  
bank account 銀行賬戶   X! 7Xg  
bank balance 銀行結存   {e6KJ@H6  
bank charge 銀行手續費   d"l}Ny)C  
bank deposit 銀行存款   C,='3^Nc  
bank discount 銀行貼現   M\jB)@)  
bank draft 銀行匯票   E@]sq A  
bank loan 銀行借款   m9b(3  
bank overdraft 銀行透支   i0i`k^bA  
bankers acceptance 銀行承兌   C$ hQN  
bankruptcy 破產   w[{*9  
bearer 持票人   \d$Rd")w  
beneficiary 受益人   UhA_1A'B  
bequest 遺產   >gGil|I  
bill 票據   N.n1<  
bill of exchange 匯票   777rE[\@b  
bill of lading 提單   X=#It&m%s  
bills discounted 貼現票據   &$Ci}{{n
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bills payable 應付票據   hqWbp*  
bills receivable 應收票據   U[Nosh)hu\  
board of directors 董事會   ze$Y=<S  
bonds 債券   \3: L Nt  
bonus 紅利   r?]
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book value 賬面價值   jB/V{Y#y9@  
bookkeeper 簿記員   ~RCg.&[ou  
bookkeeping 簿記   pNSst_!>  
branch office general ledger 支店往來賬戶   -Fa98nV.WB  
broker 經紀人   *CT.G'bQX  
brought down 接前   ef,F[-2^o  
brought forward 接上頁   y* rY~U#3  
budget 預算    2gH_$  
by-product 副產品   p&m ^
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by-product sales 副產品銷售   8}9Ob~on  
capital 股本   <\Vi,,  
capital income 資本收益   5C*?1& !  
capital outlay 資本支出   `TkbF9N+  
capital stock 股本   AO^]>/7ed  
capital stock certificate 股票   IF^ [^^v+H  
carried down 移後   k|l5"&K~.  
carried forward 移下頁   -@#Pc#  
cash 現金   O68bzi]  
cash account 現金賬戶   WySNL#>a  
cash in bank 存銀行現金   dUZ$wbV%h  
cash on delivery 交貨收款   ?&XzW+(X  
cash on hand 庫存現金   R^|!^[WE  
cash payment 現金支付   2>ys2:z  
cash purchase 現購   jB`7T^bU  
cash sale 現沽   {dDq*s Lf  
cashier 出?#123;員   cJ2y)`  
cashiers check 本票   we }#Ru*  
certificate of deposit 存款單折   MHGjvSx  
certificate of indebtedness 借據   kO jEY  
certified check 保付支票   va@XbUC  
certified public accountant 會計師   \A ;^ UxG  
charges 費用   -S
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charge for remittances 匯水手續費   U>bP}[&S  
charter 營業執照   :82?'aR  
chartered accountant 會計師   &bn*p.=G  
chattles 動產   P`z7@9*j  
check 支票   h<Gypl
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che stub 支票存根   G]at{(^Vz  
closed account 己結清賬戶   "Jf4N  
closing 結算   icU"Vyu  
closing entries 結賬紀錄   QZ#3Bn%B5  
closing stock 期末存貨   &^AzIfX}Gw  
closing the book 結賬   8 H,_vf  
columnar journal 多欄日記賬   #&}%70R)  
combination 聯合   >'ie!VW@  
commission 佣金   MPqY?KF  
commodity 商品   Y=hPErw  
common stock 普通股   bJANZn|H  
company 公司   YmZC?x_{M2  
compensation 賠償   3Gj(z:)b  
compound interest 複利   d$4WK)U  
consignee 承銷人   s z;=mMr/Z  
consignment 寄銷   }R4(B2vup  
consignor 寄銷人   _F! :(@}  
consolidated balance sheet 合併資產負債表   mi*:S%;h  
consolidated profit and loss account 合併損益表   /DK*yS  
consolidation 合併   GU2]/\W*a  
construction cost 營建成本   i:MlD5 F  
construction revenue 營建收入   5T7_

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contract 合同   '\Qf,%%.  
control account 統制賬戶   e6Wl7&@6  
copyright 版權   X*_ SHt  
corporation 公司   yjeq
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cost 成本   e!T G< (S  
cost accounting 成本會計   |G[
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cost of labour 勞工成本   { +i;e]c  
cost of production 生產成本   ?aP1  
cost of manufacture 製造成本   c& 9+/JYMo  
cost of sales 銷貨成本   z?8zFP  
cost price 成本價格   wa9'2a1?  
credit 貸方   8h55$j  
credit note 收款通知單   
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creditor 債權人   jI@bTS o  
crossed check 橫線支票   ]H@v  
current account 往來活期賬戶   #-l!`\@  
current asset 流動資產   mABwM$_  
current liability 流動負債   qpluk!  
current profit and loss 本期損益   [GcA.ABz  
debit 借方   %:yHMEG]'  
debt 債務   R^n* o  
debtor 債務人   s@ *,r@<  
deed 契據   K * xM[vO  
deferred assets 遞延資產   .Y=Z!Q  
deferred liabilities 遞延負債   JS<e`#c&  
delivery 交貨   "~.8eKRQ  
delivery expense 送貨費   \9&YV;Ct  
delivery order 出貨單   WM~J,`]J  
demand draft 即期匯票   sa\|"IkD2  
demand note 即期票據   '[7C~r{%  
demurrage charge 延期費   FCS5@l,'<  
deposit 存款   iKR8^sj7S  
deposit slip 存款單   <z~2 d  
depreciation 折舊   EZgxSQaPH  
direct cost 直接成本   T%N~oa  
direct labour 直接人工   CDwFVR'_Af  
director 董事   8u7K$Q
 
discount 折扣   G}Qk!r  
discount on purchase 進貨折扣   Z<$E.##  
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