[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。   hvt@XZT  
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acceptance 承兌   AzpV4(:an.  
account 賬戶   f.pkQe(  
accountant 會計員   qq0 ?e0H  
accounting 會計   4*U P.r@  
accounting system 會計制度   W*xX{$NL  
accounts payable 應付賬款   oeL5}U6>g  
accounts receivable 應收賬款   c;I, O  
accumulated profits 累積利益   ;+I4&VieK  
adjusting entry ?#123;整記錄   ^!;=6}YR  
adjustment ?#123;整   #G,XDW2"w  
administration expense 管理費用   xQlT%X;'  
advances 預付   -05U%l1e  
advertising expense 廣告費   22KI]$D#f  
agency 代理   L$Z(+6m5  
agent 代理人   vU/ D7  
agreement 契約   a~^Srj!}x  
allotments 分配數   $ A-b vL  
allowance 津貼    8R69q:  
amalgamation 合併   /k"hH\Pp  
amortization 攤銷   mKg@W;0ML  
amortized cost 應攤成本   5>ST"l_ca  
annuities 年金   GG'Sp53GE  
applied cost 已分配成本    td(M#a-  
applied expense 已分配費用   /'>;JF  
applied manufacturing expense 己分配製造費用   _& 4its  
apportioned charge 攤派費用   Q)Dwq?  
appreciation 漲價   Ha ZFxh-(  
article of association 公司章程   A@$fb}CF  
assessment 課稅   cvAtwQ'  
assets 資產   LnMwx#^*  
attorney fee 律師費   T }uE0Z,  
audit 審計   |r~ uos  
auditor 審計員   `h;}3r#R{  
average 平均數   B$`lYDqaG  
average cost 平均成本   H$-$2?5  
bad debt 壞賬   qCJ=Z  
balance 餘額   qZG-Lh  
balance sheet 資產負債表   $M]%vG  
bank account 銀行賬戶   ^[M~K5Y  
bank balance 銀行結存   r2G*!qK*1  
bank charge 銀行手續費   i1/}XV  
bank deposit 銀行存款   .Y/-8H-3v  
bank discount 銀行貼現   T~Yg5J  
bank draft 銀行匯票   6hbEO-(  
bank loan 銀行借款   JY4_v>Aob  
bank overdraft 銀行透支   g+Ph6W  
bankers acceptance 銀行承兌   .g-3e"@  
bankruptcy 破產   (4)3W^/kk?  
bearer 持票人   l:tpL(%  
beneficiary 受益人   
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bequest 遺產   wd`R4CKhP]  
bill 票據   p6blD-v  
bill of exchange 匯票   -iQsi4  
bill of lading 提單   iE{Oit^aG  
bills discounted 貼現票據   k`IrZHMw
 
bills payable 應付票據   4ROWz  
bills receivable 應收票據   6IF|3@yD  
board of directors 董事會   ;2W2MZ!TF  
bonds 債券   Rc7.M"wzjX  
bonus 紅利   gO{W#%  
book value 賬面價值   0 e9A+&r  
bookkeeper 簿記員   F>Mr<k=@;  
bookkeeping 簿記   `Wwh`]#"~d  
branch office general ledger 支店往來賬戶   0P:F97"1,  
broker 經紀人   :Ba-u  
brought down 接前   7jZrU|:yu(  
brought forward 接上頁   cJq<9(  
budget 預算   KS>Fl->  
by-product 副產品   er\:U0fr#@  
by-product sales 副產品銷售   #HcI4j:s!  
capital 股本   ?HxS)Pqq  
capital income 資本收益   5fxbA2\  
capital outlay 資本支出   7+]F^ 6  
capital stock 股本   '?L%F{g/9  
capital stock certificate 股票   sRil>6QR  
carried down 移後   Hrv),Ce  
carried forward 移下頁   ,yi2O]5e>!  
cash 現金   ks^ |>  
cash account 現金賬戶   &.*T\3UO  
cash in bank 存銀行現金   AuM:2N2  
cash on delivery 交貨收款   tYI]=:  
cash on hand 庫存現金   Pu/lpHm|  
cash payment 現金支付   pqd4iR Wv  
cash purchase 現購   r2)pAiTM*  
cash sale 現沽   Pb=rFas*C  
cashier 出?#123;員   wO\!xW:  
cashiers check 本票   I9s$bRbT  
certificate of deposit 存款單折   =tP$re";o  
certificate of indebtedness 借據   `w(sXkeaI  
certified check 保付支票   x_pMG!2  
certified public accountant 會計師   8|_K  
charges 費用   -&~IOqlui  
charge for remittances 匯水手續費   <e^6.!;W  
charter 營業執照   \Em-.%c  
chartered accountant 會計師   4]M =q{  
chattles 動產   vD "_X"v  
check 支票   A&?WP\_z  
che stub 支票存根   92NC]_jw  
closed account 己結清賬戶   =z']s4
  
closing 結算   }W)Mwu'W  
closing entries 結賬紀錄   n+S&!PB  
closing stock 期末存貨   #s/{u RYQ  
closing the book 結賬   j!"iYtgV  
columnar journal 多欄日記賬   d<)s@Ntgm  
combination 聯合   Wpa$B )xg  
commission 佣金   gtl;P_  
commodity 商品   ]qF<Zw7  
common stock 普通股   <y'qo8oqF  
company 公司   DD) mN) &T  
compensation 賠償   \Z8Y(]6*  
compound interest 複利   paUyS1i  
consignee 承銷人   *%]+sU  
consignment 寄銷   F F(^:N  
consignor 寄銷人   U0ns3LirP  
consolidated balance sheet 合併資產負債表   cKSfqqPm$"  
consolidated profit and loss account 合併損益表   ?\l!]vu*  
consolidation 合併   -y9Pn>~V  
construction cost 營建成本   )OS>9 kFH  
construction revenue 營建收入   W=!F8g |Qz  
contract 合同   {[rO2<MkA#  
control account 統制賬戶   eF*TLI<[^I  
copyright 版權   =k_XKxd  
corporation 公司   1@s^$fvW  
cost 成本   p}cd}@cQ6  
cost accounting 成本會計   6Eij>{v  
cost of labour 勞工成本   D'Jm!Ap  
cost of production 生產成本   = ulr_i%Xs  
cost of manufacture 製造成本   knI*-  
cost of sales 銷貨成本   _-YL!oP  
cost price 成本價格   O>kXysMv>  
credit 貸方   {: Am9B  
credit note 收款通知單   nA|gQibA  
creditor 債權人   [+Yl;3&]  
crossed check 橫線支票   {A
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current account 往來活期賬戶   Uv#>d}P  
current asset 流動資產   5>0\e_V  
current liability 流動負債   {.0X[uAf  
current profit and loss 本期損益   uVoF<=
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debit 借方   -O>^eMWywo  
debt 債務   JsHxQ0Tw  
debtor 債務人   M^!C?(Hx^x  
deed 契據   iDyMWlV  
deferred assets 遞延資產   f/ $-Nl.  
deferred liabilities 遞延負債   ~m009  
delivery 交貨   |SwZi'p  
delivery expense 送貨費    u-]vK  
delivery order 出貨單   #r78Ym'aI  
demand draft 即期匯票   58a)&s[+  
demand note 即期票據   YqK+F=0  
demurrage charge 延期費   7<Z~\3x  
deposit 存款   JMl,
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deposit slip 存款單   dlU JYI  
depreciation 折舊   '2Mjz6mBDA  
direct cost 直接成本   35-DnTv  
direct labour 直接人工   FkB6*dm-  
director 董事   {Zd)U "  
discount 折扣   "\wDS2M)  
discount on purchase 進貨折扣   2^k^"<h5j  
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