[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。   7DQ{#Gf#G  
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acceptance 承兌   VSns_>o  
account 賬戶   ZZ|a`U  
accountant 會計員   Qk2^p^ T6  
accounting 會計   "5:^aC]  
accounting system 會計制度   >1u!(-A  
accounts payable 應付賬款   -]HPDN,OB  
accounts receivable 應收賬款   [*^`rQ  
accumulated profits 累積利益   6vy(@z  
adjusting entry ?#123;整記錄   oRH]67(Z  
adjustment ?#123;整   6^_:N1@  
administration expense 管理費用   pD;'uEFBQ  
advances 預付   iG*@(  
advertising expense 廣告費   WxO2  
agency 代理   6?GR+;/  
agent 代理人   av|r^zc  
agreement 契約   a k&G=a6^  
allotments 分配數   cXP*?N4Cf  
allowance 津貼   [l"|x75-  
amalgamation 合併   2UqLV^ZY  
amortization 攤銷   R <Mvwu  
amortized cost 應攤成本   vw(X9xa  
annuities 年金   D2<(V,h9  
applied cost 已分配成本   {-?^j{O0.  
applied expense 已分配費用   $hv o
^$  
applied manufacturing expense 己分配製造費用   O.OPIQ=?:w  
apportioned charge 攤派費用   hdW}._  
appreciation 漲價   /*Xr^X6  
article of association 公司章程   W>[0u3  
assessment 課稅   b/^i  
assets 資產   N_<wiwI <  
attorney fee 律師費   %#7NCd k;S  
audit 審計   W`auQO  
auditor 審計員   !Miw.UmPm  
average 平均數   NHI(}Ea|]  
average cost 平均成本   W:5,zFW  
bad debt 壞賬   Q)vf>LwC2S  
balance 餘額   p@`]9tLP(K  
balance sheet 資產負債表   M`m-@z  
bank account 銀行賬戶    NW$_w  
bank balance 銀行結存   '8RBR%)y  
bank charge 銀行手續費   m[l[yUw#  
bank deposit 銀行存款   VAGQR&T?  
bank discount 銀行貼現   {|:ro!&  
bank draft 銀行匯票   *SP@`)\D  
bank loan 銀行借款   B}OM:0  
bank overdraft 銀行透支   xhq-$"B  
bankers acceptance 銀行承兌   5SOl:{A+  
bankruptcy 破產   FR5P;Yz%H  
bearer 持票人   A!x
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beneficiary 受益人   6sE%]u<V  
bequest 遺產   PRTn~!Z0  
bill 票據   pGO=3=O  
bill of exchange 匯票   :U>[*zE4&  
bill of lading 提單   hzR1O(  
bills discounted 貼現票據   .A6i?iROe  
bills payable 應付票據   u(kacQ7  
bills receivable 應收票據   0 rge]w.X  
board of directors 董事會   TAd~#jB9  
bonds 債券   E![Ye@w  
bonus 紅利   cZVVJUF  
book value 賬面價值   +c+i~5B4  
bookkeeper 簿記員   w6cW7}ZD,  
bookkeeping 簿記   r0xmDJ@y  
branch office general ledger 支店往來賬戶   Ad%3 fvn  
broker 經紀人   m@
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brought down 接前   V$OZC;4  
brought forward 接上頁   T ?HG}(2  
budget 預算   >5%;NI5 G  
by-product 副產品   1ha 8)L  
by-product sales 副產品銷售   P
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capital 股本   7~ f"8\  
capital income 資本收益   $27QY  
capital outlay 資本支出   q eW{Cl~   
capital stock 股本   OQ=0>;>  
capital stock certificate 股票   p$S\l]
 ,  
carried down 移後   !Au @\/}  
carried forward 移下頁   )0\"8}!  
cash 現金   45 \W%8  
cash account 現金賬戶   ,SVl>~!  
cash in bank 存銀行現金   4lCEzWo[/  
cash on delivery 交貨收款   D# Gf.c  
cash on hand 庫存現金   vGST{Lz;  
cash payment 現金支付   Q"(*SA+-|  
cash purchase 現購   <meQ  
cash sale 現沽   ,SZYZ 25  
cashier 出?#123;員   e]!`Cl-f80  
cashiers check 本票   \H&8.<HJ  
certificate of deposit 存款單折   VnU/_#n  
certificate of indebtedness 借據   O_S%PX  
certified check 保付支票   !:^?GN#~x  
certified public accountant 會計師   x 8_nLZ  
charges 費用   *mVQN1  
charge for remittances 匯水手續費   :svKE.7{  
charter 營業執照   R?Ou= p .  
chartered accountant 會計師   X?B\+dq  
chattles 動產   %@,! (  
check 支票   m|by^40A(  
che stub 支票存根   R5b!Ao  
closed account 己結清賬戶   ey/=\@[p  
closing 結算   E&_q"jJRi  
closing entries 結賬紀錄   rm5@ dM@  
closing stock 期末存貨   0e,U&B<W  
closing the book 結賬   lK2=[%,~  
columnar journal 多欄日記賬   Hl*V i3bQU  
combination 聯合   H'_
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commission 佣金   ^VOA69n>$  
commodity 商品   Hgk@I;  
common stock 普通股   {yCE>F\  
company 公司   :G8:b.  
compensation 賠償   |!?lwBs4  
compound interest 複利   $E@U-=m  
consignee 承銷人   \b6vu^;p  
consignment 寄銷   VLP'3
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consignor 寄銷人   <
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consolidated balance sheet 合併資產負債表   V/@7XAt  
consolidated profit and loss account 合併損益表   yBYZ?gc  
consolidation 合併   pl.x_E,HP  
construction cost 營建成本   9cJ1J7y  
construction revenue 營建收入   m2x=Qv][@c  
contract 合同   \jCN ]A<  
control account 統制賬戶   J
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copyright 版權   2,^U8/  
corporation 公司   h~r&7G@[}  
cost 成本   M/5+AsT  
cost accounting 成本會計   \T:*tgU  
cost of labour 勞工成本   Id<O/C  
cost of production 生產成本   d cG)ql4d  
cost of manufacture 製造成本   HbZFL*2x3  
cost of sales 銷貨成本   o @(.4+2m  
cost price 成本價格   g><itA?  
credit 貸方   ? \p,s-CR:  
credit note 收款通知單   ,w|Or}h]7  
creditor 債權人   6Q~(ibK
x  
crossed check 橫線支票  
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current account 往來活期賬戶   ypy  
current asset 流動資產   RemjiCE0'  
current liability 流動負債   h{/lW#[  
current profit and loss 本期損益   !S}d?8I6  
debit 借方   8}.V[,]6  
debt 債務   j9g0k<eg  
debtor 債務人   8\Uy  
deed 契據   mXK7y.9\  
deferred assets 遞延資產   OeYZLC(  
deferred liabilities 遞延負債   y.,li<  
delivery 交貨   z>A;|iL  
delivery expense 送貨費   <6STw  
delivery order 出貨單   n?S~(4%  
demand draft 即期匯票   GbfA-
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demand note 即期票據   5}|bDJ$%_  
demurrage charge 延期費   O3En+m~3n)  
deposit 存款   xO 6$:o-  
deposit slip 存款單   & oj$h  
depreciation 折舊   Mq Q'Kjo  
direct cost 直接成本   ^EZ?wdL  
direct labour 直接人工   v:zKn[;o  
director 董事   iNG =x  
discount 折扣   8\BYm|%aa  
discount on purchase 進貨折扣   6vr8rJ-  
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