[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。   SDIeq  
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acceptance 承兌   9pcf jx..  
account 賬戶   ".%LBs~$  
accountant 會計員   =]a@
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accounting 會計   X6,9D[Nw  
accounting system 會計制度   tZ^;{sM  
accounts payable 應付賬款   `5Btg. &  
accounts receivable 應收賬款   }|Tg_+   
accumulated profits 累積利益   Y14R"*t~  
adjusting entry ?#123;整記錄   1Q SIZoK7  
adjustment ?#123;整   4E>(Y98  
administration expense 管理費用   <o+ 7
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advances 預付   e<4z)  
advertising expense 廣告費   jtv Q<4  
agency 代理   +{%(
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agent 代理人   u;Eu<jU1  
agreement 契約   >k}/$R+  
allotments 分配數   &8_;:  
allowance 津貼  
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amalgamation 合併   N[bN"'U/1  
amortization 攤銷   dyzwJ70K  
amortized cost 應攤成本   'w[d^L  
annuities 年金   ,6O9#1A&i  
applied cost 已分配成本   yZp:hs#  
applied expense 已分配費用   RYl3txw  
applied manufacturing expense 己分配製造費用   AvE^ F1  
apportioned charge 攤派費用   "g%:#'5  
appreciation 漲價   4~A#^5J  
article of association 公司章程   $|(|Qzi%  
assessment 課稅   3 :joSQa  
assets 資產   sBtG}Mo)  
attorney fee 律師費   eCIRt/ uA  
audit 審計   4Qel;  
auditor 審計員   x7Rq|NQ  
average 平均數   BG:`Fq"T  
average cost 平均成本   5 ?~-Vv31s  
bad debt 壞賬   i @9Qb  
balance 餘額   ;"Y;l=9_  
balance sheet 資產負債表   xdf
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bank account 銀行賬戶   IIQ3|eZ  
bank balance 銀行結存   Kn#xY3W6  
bank charge 銀行手續費   E#$_uZ4  
bank deposit 銀行存款   n,jE#Z.D  
bank discount 銀行貼現   Mc7<[a  
bank draft 銀行匯票   @MZ6E$I  
bank loan 銀行借款   qH%L"J  
bank overdraft 銀行透支   e4qk>Cw  
bankers acceptance 銀行承兌   ru/zLj:  
bankruptcy 破產   d=(Yl r  
bearer 持票人   aC yb-P  
beneficiary 受益人   :+ 9Ft>  
bequest 遺產   i %hn  
bill 票據   $qtU  
bill of exchange 匯票   _RaVnMJKX4  
bill of lading 提單   ]2\2/~l  
bills discounted 貼現票據   CES
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bills payable 應付票據   A,lw-(.z4Z  
bills receivable 應收票據   jaO#><f  
board of directors 董事會   M-Z6TL  
bonds 債券    TXD^Do5^  
bonus 紅利   ?Y0$X>nm  
book value 賬面價值   ! jX+ox  
bookkeeper 簿記員   I"cQ5gF?A  
bookkeeping 簿記   hw ;dm  
branch office general ledger 支店往來賬戶   $qlqWy-s  
broker 經紀人   {`K]sa7`  
brought down 接前   I6hhU;)C  
brought forward 接上頁   9(^X2L&Z  
budget 預算   0J:U\ S  
by-product 副產品   D;^ZWz0  
by-product sales 副產品銷售   @0UwI
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capital 股本   1Fvv/Tj  
capital income 資本收益   >b4YbLkI#  
capital outlay 資本支出   KSgQ:_u4}  
capital stock 股本   c(Uj'uLc  
capital stock certificate 股票   1!;"bHpk  
carried down 移後   >^T,U0T])  
carried forward 移下頁   o >Rw}R  
cash 現金   y13CR2t6  
cash account 現金賬戶   ;ad9{":J#B  
cash in bank 存銀行現金   (ciGLfNG  
cash on delivery 交貨收款   Ng."+&  
cash on hand 庫存現金   &Qtp"#{  
cash payment 現金支付   XgiI6-B
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cash purchase 現購   Owh*KY:  
cash sale 現沽   @dE 3  
cashier 出?#123;員   3)C6OF>7  
cashiers check 本票   do=x9k@Q  
certificate of deposit 存款單折   } `>J6y9  
certificate of indebtedness 借據   "]SJbuzh  
certified check 保付支票   =p,4=wo{  
certified public accountant 會計師   DV7<n&P  
charges 費用   ;Z!~A"~$>
 
charge for remittances 匯水手續費    u]1-h6  
charter 營業執照   hpqHllL  
chartered accountant 會計師   l${Hgn+  
chattles 動產   4[5lX C  
check 支票   w>z8c3Dq}  
che stub 支票存根   :\1rQT  
closed account 己結清賬戶   pu2wEQ  
closing 結算   f*|8n$%  
closing entries 結賬紀錄   f gK2.;>  
closing stock 期末存貨   ++T "+p  
closing the book 結賬   c6?c>*z  
columnar journal 多欄日記賬   (sV]UGrZ  
combination 聯合   r|\5'ZMx  
commission 佣金   q(Z
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commodity 商品   [Q7->Wo|S:  
common stock 普通股   R<y Nv  
company 公司   0,1L e$)6  
compensation 賠償   Y'<uZl^aX  
compound interest 複利   jlRl2 #"  
consignee 承銷人   uGuc._}=  
consignment 寄銷   Z9J =vzsHE  
consignor 寄銷人   S|{Yvyp  
consolidated balance sheet 合併資產負債表   Q8;x9o@ p  
consolidated profit and loss account 合併損益表   b[{m>Fa+o#  
consolidation 合併   (op ROsFh  
construction cost 營建成本   YZ"+c&V"  
construction revenue 營建收入   R (tiI
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contract 合同   r/N[7*i  
control account 統制賬戶   c]s(u+i  
copyright 版權   z`86-Ov  
corporation 公司   lQp89*b?=U  
cost 成本   0%h[0jGj  
cost accounting 成本會計   l#2r.q^$|  
cost of labour 勞工成本   */%$6s~  
cost of production 生產成本   u=d`j  
cost of manufacture 製造成本   2p$n*|T&c  
cost of sales 銷貨成本   $n=W2WJ6f  
cost price 成本價格   wE,=%?"  
credit 貸方   "fX_gN?  
credit note 收款通知單   dAYI DE  
creditor 債權人   ?VMi!-POE  
crossed check 橫線支票   ys&"r":I  
current account 往來活期賬戶   . iOw0z  
current asset 流動資產   <_BqpZ^`  
current liability 流動負債   ql{^"8x  
current profit and loss 本期損益   lF;ziF  
debit 借方   } D/+<  
debt 債務   &57qjA,8<  
debtor 債務人   ,GdxUld  
deed 契據   { &\J)oZ  
deferred assets 遞延資產   -vv
 
deferred liabilities 遞延負債   *ajFZI  
delivery 交貨   1zb$5{,|  
delivery expense 送貨費   G ]L0eV  
delivery order 出貨單   ~I8v5 H  
demand draft 即期匯票   DH
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demand note 即期票據   4&FNU)tt  
demurrage charge 延期費   'sm[CNzS  
deposit 存款   R7E]*:0}  
deposit slip 存款單   c0!Te'?  
depreciation 折舊   ^;V}l?J_s  
direct cost 直接成本   X0^zw^2W  
direct labour 直接人工   ;el]LnV!O  
director 董事   HO266M  
discount 折扣   T$gkq>!j<E  
discount on purchase 進貨折扣   K:}h\ In  
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