[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。   `TAcZl=8  
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acceptance 承兌   A mvw`u>  
account 賬戶   (}6wAfGo  
accountant 會計員   TXx'7[  
accounting 會計   $u&|[vcP0  
accounting system 會計制度   q?1yE@th  
accounts payable 應付賬款   IF& PGo  
accounts receivable 應收賬款   B6(h7~0(<  
accumulated profits 累積利益   nxD'r  
adjusting entry ?#123;整記錄   |
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adjustment ?#123;整   )< l\jfx e  
administration expense 管理費用   v^;-@ddr  
advances 預付   l~CZW*/  
advertising expense 廣告費   N*HH,m&  
agency 代理   kRQ~hRT6  
agent 代理人   5a8JVDLX^  
agreement 契約   >@z d\}@W  
allotments 分配數   `~0P[>|+  
allowance 津貼   S]vW&r3`  
amalgamation 合併   M9h<}mh\  
amortization 攤銷   ofVEao  
amortized cost 應攤成本   R9b
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annuities 年金   ]DGGcUk7  
applied cost 已分配成本   7:#  
applied expense 已分配費用   5FZ47m ~{Z  
applied manufacturing expense 己分配製造費用   `D4oAx d9  
apportioned charge 攤派費用   S!u6dz^[$X  
appreciation 漲價   zUNH8=U  
article of association 公司章程   0T1HQ  
assessment 課稅   E
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assets 資產   e21E_exM0  
attorney fee 律師費   xG
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audit 審計   C{DlcZ<  
auditor 審計員   +}kO;\  
average 平均數   Oi6f8*,  
average cost 平均成本   IkiQOk  
bad debt 壞賬   MJy;GzJ O  
balance 餘額   {qJHL;mP:8  
balance sheet 資產負債表   z|Hy>|+  
bank account 銀行賬戶   n9N#&Q"7m  
bank balance 銀行結存   mx:J>SPA8  
bank charge 銀行手續費   +SAk:3.#CV  
bank deposit 銀行存款   r9+E'\  
bank discount 銀行貼現   vYYS.ve  
bank draft 銀行匯票   <Z2(qZ^Z  
bank loan 銀行借款   <j{0!J@:  
bank overdraft 銀行透支   |= tJ|  
bankers acceptance 銀行承兌   =X)Q7u".7  
bankruptcy 破產   BhOXXa{B  
bearer 持票人   R5m`;hF  
beneficiary 受益人   <jpeu^7  
bequest 遺產   aJEbAs}  
bill 票據   j2< !z;2  
bill of exchange 匯票   3Gc ,I:\  
bill of lading 提單   ^fFtI?.6jI  
bills discounted 貼現票據   <WZ1-  
bills payable 應付票據   MMd0O X)P  
bills receivable 應收票據   HyZVr2  
board of directors 董事會   (~q#\  
bonds 債券   ^2C0oX  
bonus 紅利   DZ%g^D
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book value 賬面價值   c1pq]mz|z  
bookkeeper 簿記員   JRHf.?  
bookkeeping 簿記   BM|-GErE  
branch office general ledger 支店往來賬戶   NFrNm'v  
broker 經紀人   C/{nr-V3u  
brought down 接前   5%2ef{T[  
brought forward 接上頁   = 4
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budget 預算   'LJ %.DJ  
by-product 副產品   *i=?0M4S  
by-product sales 副產品銷售   X{5v?4wI  
capital 股本   6(ka"Vu~  
capital income 資本收益   WF+bN#YJ  
capital outlay 資本支出   3~cS}N T  
capital stock 股本   :5TXA  
capital stock certificate 股票   ,:0Q1~8  
carried down 移後  
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carried forward 移下頁   @ChN_gd
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cash 現金   \e
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cash account 現金賬戶   Sf+(1_^`t  
cash in bank 存銀行現金   2E@C0HaL  
cash on delivery 交貨收款   =fKhXd  
cash on hand 庫存現金   ir9Q##f  
cash payment 現金支付   Qh)|FQ[s$r  
cash purchase 現購   :6 Hxxh  
cash sale 現沽   O\|C,Epm  
cashier 出?#123;員   N+Q(V*:3v  
cashiers check 本票   wQF&GGYR  
certificate of deposit 存款單折   *6 I =o E  
certificate of indebtedness 借據   Ma`   
certified check 保付支票   y8< lp+  
certified public accountant 會計師   b5iIV1g  
charges 費用   4@/q_*3o  
charge for remittances 匯水手續費   c7FfI"7HR  
charter 營業執照   %f_)<NP9=
 
chartered accountant 會計師   .fio<mqi  
chattles 動產   xHM&csL  
check 支票   sYAG,r>h  
che stub 支票存根   . 1{vpX  
closed account 己結清賬戶   "'Q"(S  
closing 結算  
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closing entries 結賬紀錄   r6O7&Me<  
closing stock 期末存貨   "a
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closing the book 結賬   #U",,*2  
columnar journal 多欄日記賬   j6&zRFX  
combination 聯合   ]>VJ--fH  
commission 佣金   #Qtg\X  
commodity 商品   9J-!o]f .b  
common stock 普通股   *3w/`R<\  
company 公司   d&[M8(  
compensation 賠償   ;[WSf{k  
compound interest 複利   7$q2v=tH_  
consignee 承銷人   R`I8Ud4=  
consignment 寄銷   C:tSCNH[  
consignor 寄銷人   P+*rWJ8gQ  
consolidated balance sheet 合併資產負債表   ]X>QLD0W  
consolidated profit and loss account 合併損益表   4%',scn  
consolidation 合併   1cHSgpoJ  
construction cost 營建成本   )+jK0E1  
construction revenue 營建收入   P-E'cb%ub  
contract 合同   Ovl?j&8  
control account 統制賬戶   ;y?D1o^r8W  
copyright 版權   yZj}EBa  
corporation 公司   +e V4g2w)  
cost 成本   DWm;&RPJ  
cost accounting 成本會計   + e5  
cost of labour 勞工成本   ^|FVc48{  
cost of production 生產成本   e-Ybac%  
cost of manufacture 製造成本   ;EE&~&*w  
cost of sales 銷貨成本   *oX   
cost price 成本價格   i#M a-0#  
credit 貸方   3zA8pI w  
credit note 收款通知單   ery?G-  
creditor 債權人   HdY3DdC%q  
crossed check 橫線支票   yVmtsQ-}a  
current account 往來活期賬戶   t]u(jX)  
current asset 流動資產   RAv RNd  
current liability 流動負債   V(''p{  
current profit and loss 本期損益   iS:PRa1  
debit 借方   Y1Gg (z  
debt 債務   5KC\1pei  
debtor 債務人   }0Kqy;  
deed 契據  
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deferred assets 遞延資產   xnhDW7m  
deferred liabilities 遞延負債   !F7EAQn{(  
delivery 交貨   lk Sz7dr@  
delivery expense 送貨費   DiYJlD&  
delivery order 出貨單   u]]5p[|S  
demand draft 即期匯票   -NflaV~  
demand note 即期票據   z`xz~9a<  
demurrage charge 延期費   jOm&yX  
deposit 存款   ~-`BSR  
deposit slip 存款單   Sf4h!ly  
depreciation 折舊   oQ-|\?{;A  
direct cost 直接成本   #8Id:56  
direct labour 直接人工   Z68Wf5@to&  
director 董事   V'.eesN  
discount 折扣   `!Ge"JB6   
discount on purchase 進貨折扣   [!dnm1  
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