[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。   Hg whe=P  
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acceptance 承兌   liD47}+  
account 賬戶   ?gG,
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accountant 會計員   *l-`<.  
accounting 會計   [#Fg\2bq_y  
accounting system 會計制度   85hQk+Bu4  
accounts payable 應付賬款   &k+*3.X  
accounts receivable 應收賬款   2d~LNy  
accumulated profits 累積利益   @d)LRw.I  
adjusting entry ?#123;整記錄   J7n5Ps\M  
adjustment ?#123;整   ]QS](BbD:  
administration expense 管理費用   xFwXW)  
advances 預付   ?Pnx~m{%*  
advertising expense 廣告費   7E\gxQ(vU  
agency 代理   )S Q('vwg  
agent 代理人   [>p6   
agreement 契約    f`J|>Vk  
allotments 分配數   f~*K {7  
allowance 津貼   HamEIL-l.  
amalgamation 合併   u-39r^`5  
amortization 攤銷   @H+~2;B,  
amortized cost 應攤成本    n ,1tD  
annuities 年金   S.hC$0vrj  
applied cost 已分配成本   >%h7dC3h  
applied expense 已分配費用   7}o6_i  
applied manufacturing expense 己分配製造費用   Rf:<-C0T  
apportioned charge 攤派費用   a2X h>{  
appreciation 漲價   qguVaV4Y  
article of association 公司章程   }P.K2ku  
assessment 課稅   |*E"G5WZM  
assets 資產   8}z3CuM  
attorney fee 律師費   lM+ xU;  
audit 審計   <soj&f+  
auditor 審計員   1LyT7h  
average 平均數   :d({dF_k;p  
average cost 平均成本   .+vd6Uc5a  
bad debt 壞賬   iokP mV  
balance 餘額   9`INC~h  
balance sheet 資產負債表   !o<ICHHH  
bank account 銀行賬戶   A
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bank balance 銀行結存   lC2?sD$  
bank charge 銀行手續費   ]ViOr8u   
bank deposit 銀行存款  
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bank discount 銀行貼現   R
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bank draft 銀行匯票   ]vGgJ<  
bank loan 銀行借款   jN{Zw*  
bank overdraft 銀行透支   gY%&IHQ'  
bankers acceptance 銀行承兌   x ^[F]YU  
bankruptcy 破產   _NT[ ~M_Q  
bearer 持票人   KGQC't  
beneficiary 受益人   [?I/ Uo8  
bequest 遺產   RJ*F>2  
bill 票據   */Cj$K Y70  
bill of exchange 匯票   HT&p{7kFm  
bill of lading 提單   0T0/fg(o  
bills discounted 貼現票據   o$\tHzB9!A  
bills payable 應付票據   UM`nq;>  
bills receivable 應收票據   1vsu[n  
board of directors 董事會   )2]a8JVf  
bonds 債券   O8[k_0@  
bonus 紅利   zHqhl}  
book value 賬面價值   e2bLkb3c  
bookkeeper 簿記員   9fMSAB+c%  
bookkeeping 簿記   ZMe}M!V  
branch office general ledger 支店往來賬戶   8H_l[/  
broker 經紀人   n.I2$._(b  
brought down 接前   5}7ISNP;f  
brought forward 接上頁   #!L%J<MX  
budget 預算   lvx]jd\  
by-product 副產品   qPUA!-'  
by-product sales 副產品銷售   KqK9X  
capital 股本   Ysl9f1>%  
capital income 資本收益   C/y(E|zC$  
capital outlay 資本支出   +0dT^Jkqg  
capital stock 股本   h(|;\~  
capital stock certificate 股票   ;le0QA Pf  
carried down 移後   w#<p^CS  
carried forward 移下頁   Rhv%6ekI  
cash 現金   tJz^DXqAc  
cash account 現金賬戶   qS|AdkNL  
cash in bank 存銀行現金   KD=bkZ&  
cash on delivery 交貨收款   *7_@7=W,  
cash on hand 庫存現金   AygvJeM_W  
cash payment 現金支付   TwUsVM(~  
cash purchase 現購   8J):\jAZ6  
cash sale 現沽   *k4+ioFnKE  
cashier 出?#123;員   Y .X4*B  
cashiers check 本票   ?eVj8 $BQo  
certificate of deposit 存款單折   /vy?L\`)#  
certificate of indebtedness 借據   ? osfL  
certified check 保付支票   IW mHp]  
certified public accountant 會計師   j)BQMtt&U  
charges 費用   s_v}=C^  
charge for remittances 匯水手續費   s|E%~j[9  
charter 營業執照   x* J|i4  
chartered accountant 會計師   9':/Sab:7v  
chattles 動產   d9| T
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check 支票   );!dg\U  
che stub 支票存根   4/f[`].#W  
closed account 己結清賬戶   ?jFc@t*\:  
closing 結算   W}?s^  
closing entries 結賬紀錄   smbUu/  
closing stock 期末存貨   {<r`5  
closing the book 結賬   }I)z7l.  
columnar journal 多欄日記賬   !YIb  
combination 聯合   Stt* 1gT  
commission 佣金   rX:1_q`xA  
commodity 商品   egbb1+tY  
common stock 普通股   `[ &v  
company 公司   v/x*]c!"`  
compensation 賠償   K]9tc)  
compound interest 複利   $M-NR||k  
consignee 承銷人   RpjSTV8Tkm  
consignment 寄銷   %~G0[fG  
consignor 寄銷人   '/dTqg*W  
consolidated balance sheet 合併資產負債表   r.9 $y/5  
consolidated profit and loss account 合併損益表   AsD1-$  
consolidation 合併   _En]@xK3&  
construction cost 營建成本   gn364U a  
construction revenue 營建收入   XA?WUR[e  
contract 合同   &
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control account 統制賬戶   rrYp'L  
copyright 版權   YyG~#6aCh  
corporation 公司   C5cFw/',  
cost 成本   Xa>}4j.  
cost accounting 成本會計   "AV1..mu  
cost of labour 勞工成本   coSTZ&0  
cost of production 生產成本   -GK'V  
cost of manufacture 製造成本   y. Tct.  
cost of sales 銷貨成本   z(#= tC|  
cost price 成本價格   w9'H.Lq  
credit 貸方   #.~.UHt  
credit note 收款通知單   ^971<B(v  
creditor 債權人   'H|;%J6d>  
crossed check 橫線支票   1O|RIv7F[/  
current account 往來活期賬戶   +A&EKk%$ |  
current asset 流動資產   )\(lg*?:  
current liability 流動負債   ,b.kw}k  
current profit and loss 本期損益   jt/l,=9YK  
debit 借方   zz[g{[SN  
debt 債務   E*h0#m|)  
debtor 債務人   .0?ss0~  
deed 契據   %}\ vW  
deferred assets 遞延資產   %+D-y+hn  
deferred liabilities 遞延負債   1k*n1t):  
delivery 交貨   anpJAB:1  
delivery expense 送貨費   neK*jdaP  
delivery order 出貨單   2lX[hFa5  
demand draft 即期匯票   (R,NV3m?w  
demand note 即期票據   }k4`  
demurrage charge 延期費   >t2]Ssi(  
deposit 存款   ?&{S~[;l  
deposit slip 存款單   @"jmI&hYn  
depreciation 折舊   dCW0^k  
direct cost 直接成本   k\Yu5)  
direct labour 直接人工   *;>V2!N=U  
director 董事   -WQ_[t9
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discount 折扣   XB6N[E  
discount on purchase 進貨折扣   b/T20F{W\o  
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