[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。   H>/LC* 8-  
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acceptance 承兌   OlJkyL8|  
account 賬戶   c{SD=wRt,y  
accountant 會計員   |!=KLJUA  
accounting 會計   ?xgrr7  
accounting system 會計制度   MGGc  
accounts payable 應付賬款   61}hB>TT:  
accounts receivable 應收賬款   6?X)'  
accumulated profits 累積利益   TM1D|H  
adjusting entry ?#123;整記錄   `Y5{opG7-  
adjustment ?#123;整   EgY yvS)  
administration expense 管理費用   m@W\Pic,j.  
advances 預付   TiF2c#Q* y  
advertising expense 廣告費   iOO1\9{@  
agency 代理   {q}#  Sq  
agent 代理人   ~=pAy>oV  
agreement 契約   g\n0v~T+  
allotments 分配數   ?V>\9?zb  
allowance 津貼   XM"{"  
amalgamation 合併   K#LG7faj  
amortization 攤銷   ]PI
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amortized cost 應攤成本   01
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annuities 年金   [Tq\K ^!^  
applied cost 已分配成本   :d5fU:  
applied expense 已分配費用   5Tt%<#4  
applied manufacturing expense 己分配製造費用   i7RW8*  
apportioned charge 攤派費用   !UV/p"CfX  
appreciation 漲價   -1>$3-ur~  
article of association 公司章程   KJf~9w9U  
assessment 課稅   \1p_6U7  
assets 資產   @}^eyS$|!  
attorney fee 律師費   p7YfOUo k  
audit 審計   pJK}9p=4`  
auditor 審計員   9u->.O: p  
average 平均數   BW61WH?  
average cost 平均成本   Q; 3v ]h_  
bad debt 壞賬   B9-Nb 4  
balance 餘額   j
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balance sheet 資產負債表   D}| 30s?u1  
bank account 銀行賬戶   6a=Y_fma  
bank balance 銀行結存   I9 R\)3"  
bank charge 銀行手續費   J3$Ce%<   
bank deposit 銀行存款   )= ,Lfj8x  
bank discount 銀行貼現   hjgxCSp  
bank draft 銀行匯票   VgSk\:t  
bank loan 銀行借款   U/|H%b  
bank overdraft 銀行透支   Yp_R+a^  
bankers acceptance 銀行承兌   >^  E  
bankruptcy 破產   oo:( GfO}  
bearer 持票人   Ofyz,% |Q  
beneficiary 受益人   _Q:739&  
bequest 遺產   \*_@`1m  
bill 票據   l9 |x7GB  
bill of exchange 匯票   ly{Q>MBM  
bill of lading 提單   zMXlLRC0  
bills discounted 貼現票據   -UPl
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bills payable 應付票據   nn"Wn2ciS  
bills receivable 應收票據   PKx ewd  
board of directors 董事會   ;I#S m;  
bonds 債券   4rh*&'  
bonus 紅利   E[FRx1^R9  
book value 賬面價值   ~[CtsCiQ  
bookkeeper 簿記員   CulU?-[i  
bookkeeping 簿記   Tu'/XUs;k  
branch office general ledger 支店往來賬戶   #0hX'8];(  
broker 經紀人   8%$V
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brought down 接前   mh#dnxeR  
brought forward 接上頁   r*'X]q|L+  
budget 預算   v lD!YNy  
by-product 副產品   2g6G\F  
by-product sales 副產品銷售   +!I7(gL  
capital 股本   9P3jx)K  
capital income 資本收益   buXPeIo^VM  
capital outlay 資本支出   e$E~@{[1)  
capital stock 股本   S[b)`Wi D  
capital stock certificate 股票   9\/T #EP  
carried down 移後   _Gf.1Bsf@S  
carried forward 移下頁   z_dorDF8`>  
cash 現金   `J>76WN  
cash account 現金賬戶   [U]ouh)  
cash in bank 存銀行現金   7I6bZ;}d  
cash on delivery 交貨收款   Z(S=2r.  
cash on hand 庫存現金   [\M=w7  
cash payment 現金支付   r~sx ]=/  
cash purchase 現購   ERW >G{+  
cash sale 現沽   9q2 >_Mv  
cashier 出?#123;員   [I;5V=bKW  
cashiers check 本票   s7FJJTn  
certificate of deposit 存款單折   ::y+|V/  
certificate of indebtedness 借據   *ay>MlcV2=  
certified check 保付支票   brkR,(#L3  
certified public accountant 會計師   )U`"3R  
charges 費用   >@yHa'*9S  
charge for remittances 匯水手續費   VWlOMqL995  
charter 營業執照   !9!kb  
chartered accountant 會計師   !OJ@ =y`i  
chattles 動產   AQ!FJ(X(  
check 支票   l_lm)'ag  
che stub 支票存根    ^KU:5Bn  
closed account 己結清賬戶   _jw A_  
closing 結算   ) 0x*>;"o  
closing entries 結賬紀錄   fb5]eec  
closing stock 期末存貨   1Ftl1uf  
closing the book 結賬   gc:qqJi)X  
columnar journal 多欄日記賬   JTw'ecFev  
combination 聯合   BX|+"AeF  
commission 佣金   t5z6{`  
commodity 商品   SWjOJjn  
common stock 普通股   K_iy^|0)5]  
company 公司   W^2Q"c#
7F  
compensation 賠償   qAsZ,ik  
compound interest 複利   v^aARIg  
consignee 承銷人   O[3AI^2  
consignment 寄銷   !8"516!d|p  
consignor 寄銷人   P!C!E/Jf5  
consolidated balance sheet 合併資產負債表   Mj &f7IUO  
consolidated profit and loss account 合併損益表   "hU'o&  
consolidation 合併   M%wj6!5  
construction cost 營建成本   wSp1ChS k  
construction revenue 營建收入   -{>Nrx|  
contract 合同   H1uNlPT  
control account 統制賬戶   IKM=Q. 7j  
copyright 版權   ex8mA6g  
corporation 公司   #,O<E@E  
cost 成本   Aa;R_Jz  
cost accounting 成本會計   K1Tq7/N  
cost of labour 勞工成本   R/ 7G  
cost of production 生產成本   +]Oq{v:e  
cost of manufacture 製造成本   Z8$@}|jN  
cost of sales 銷貨成本   4
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cost price 成本價格   I"E5XVC);  
credit 貸方   t ;9f7~  
credit note 收款通知單   m :ROq  
creditor 債權人   ^f{+p*i}:  
crossed check 橫線支票   jxL5L[  
current account 往來活期賬戶   h3issi+N  
current asset 流動資產   vN%zk(?T  
current liability 流動負債   \xk`o5/{  
current profit and loss 本期損益   wO!k|7:Z  
debit 借方   9hI4',(rE  
debt 債務   JBdZ ]  
debtor 債務人   GEq?^z~i  
deed 契據   +/q%29-k  
deferred assets 遞延資產   H~+D2A  
deferred liabilities 遞延負債   hq/k}Y  
delivery 交貨   5AR\ '||u  
delivery expense 送貨費   * k'oP~:fT  
delivery order 出貨單   3e"_R  
demand draft 即期匯票   @R>4b  
demand note 即期票據   F]3iL^v  
demurrage charge 延期費   A'qJke=  
deposit 存款   w}<BO> z  
deposit slip 存款單   z2og&|uT  
depreciation 折舊   5tR<aIf  
direct cost 直接成本   )`Tny]M  
direct labour 直接人工   F ]\4<  
director 董事   _s!(9  
discount 折扣   KYVB=14  
discount on purchase 進貨折扣   /ocd
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