[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。   WEWNFTI  
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acceptance 承兌   ;pS Wu9  
account 賬戶   -pyTzC$HO  
accountant 會計員   \$GlB+ iCx  
accounting 會計   )*$'e<?`  
accounting system 會計制度   \vojF\  
accounts payable 應付賬款   :C>slxY  
accounts receivable 應收賬款   lHr?sMt
 
accumulated profits 累積利益   c00a;=ji  
adjusting entry ?#123;整記錄   zjB8~ku#  
adjustment ?#123;整   i>>_S&!9p  
administration expense 管理費用   aElEV e3  
advances 預付   JtvAi\52$  
advertising expense 廣告費   O,XVA  
agency 代理   yv]/A<gP+  
agent 代理人   9boNB"h]T  
agreement 契約   M>8#is(pV  
allotments 分配數   ,Cde5A{K  
allowance 津貼   I`zn#U'  
amalgamation 合併   !V#(g./W  
amortization 攤銷   Ws.F=kS>h  
amortized cost 應攤成本   :J}L| `U9  
annuities 年金   YG!~v~sV  
applied cost 已分配成本   FL"7u2rh,  
applied expense 已分配費用   B]0`b1t  
applied manufacturing expense 己分配製造費用   [y64%|m  
apportioned charge 攤派費用   !&?(ty^F  
appreciation 漲價   q>o1kTI  
article of association 公司章程   1Ep!U#Del  
assessment 課稅   NKh"x&R  
assets 資產   Ftu4 V*lD  
attorney fee 律師費   UC\CCDV#^  
audit 審計   9;sebqC?  
auditor 審計員   p.gi8%f`  
average 平均數   7_ZfV? .  
average cost 平均成本   VuPa'2  
bad debt 壞賬   YN.rj-;^+  
balance 餘額   vRYfB{~  
balance sheet 資產負債表   M7BJ$fA0E  
bank account 銀行賬戶   LoqS45-)  
bank balance 銀行結存   #1&wfI$  
bank charge 銀行手續費   Yfs60f  
bank deposit 銀行存款   |ILj}4ZA7  
bank discount 銀行貼現   '%l<33*   
bank draft 銀行匯票   5@F1E8T  
bank loan 銀行借款   C`% cPl  
bank overdraft 銀行透支   {D 9m//x  
bankers acceptance 銀行承兌   O#sDZ.EL  
bankruptcy 破產   6"/cz~h  
bearer 持票人   [;  
beneficiary 受益人   oZQ%
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bequest 遺產   AKzhal!  
bill 票據   Z9E[RD  
bill of exchange 匯票   M._9/ *C U  
bill of lading 提單   +pkX$yz  
bills discounted 貼現票據   ~$Xz~#~  
bills payable 應付票據   PsjSL8]  
bills receivable 應收票據   4w<U%57  
board of directors 董事會   nc uqo'r  
bonds 債券   JS1$l+1  
bonus 紅利   2I3MV:5  
book value 賬面價值   [z5pqd-  
bookkeeper 簿記員   +Vl\lL -  
bookkeeping 簿記   LK-2e$1  
branch office general ledger 支店往來賬戶   ]N!8U_U3  
broker 經紀人   mG*[5?=r  
brought down 接前   9nu!|reS  
brought forward 接上頁   xKi: 2  
budget 預算   ^7G@CBi
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by-product 副產品   Y(h86>z*w  
by-product sales 副產品銷售   Z@4BTA  
capital 股本   \7n ;c  
capital income 資本收益   (J I4ibP  
capital outlay 資本支出   U%.O H?;f  
capital stock 股本   nYhI0q  
capital stock certificate 股票   lyc ]E 9  
carried down 移後   1MkQ$v7m  
carried forward 移下頁   3x@t7B  
cash 現金   Q`j!$r  
cash account 現金賬戶   4^/MDM@  
cash in bank 存銀行現金  
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cash on delivery 交貨收款   KzZ|{!C  
cash on hand 庫存現金   _r@ FWUZ  
cash payment 現金支付   pN|BtrN{  
cash purchase 現購   |=&[sC  
cash sale 現沽   I?<5 %  
cashier 出?#123;員   #fk#RNt  
cashiers check 本票   l6]:Zcd0  
certificate of deposit 存款單折   >c %*:
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certificate of indebtedness 借據   I.As{0cc  
certified check 保付支票   ' 5`w5swbc  
certified public accountant 會計師   (1Q G]1q  
charges 費用   T?B753I  
charge for remittances 匯水手續費   G0*>S`:4  
charter 營業執照   {"k}C2K'r  
chartered accountant 會計師   |>X5@
 
chattles 動產   Wwo'pke  
check 支票   4BF \-lq~  
che stub 支票存根   wl2P^Pj  
closed account 己結清賬戶   !6.}{6b  
closing 結算   WD.td  
closing entries 結賬紀錄   'b1k0 9'  
closing stock 期末存貨   3msb"|DG  
closing the book 結賬   as%@dUK?  
columnar journal 多欄日記賬   .S4c<pMap  
combination 聯合   Ns ezUk8'  
commission 佣金   b`:n i   
commodity 商品   OynQlQD/Eu  
common stock 普通股   ul@G{N{L   
company 公司   nbd-f6F6  
compensation 賠償   d7(g=JK<  
compound interest 複利   p6P .I8g  
consignee 承銷人   B'[FnJ8~  
consignment 寄銷   `_"F7Czn  
consignor 寄銷人   5jMI33D  
consolidated balance sheet 合併資產負債表   iR(=<>  
consolidated profit and loss account 合併損益表   [9N
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consolidation 合併   GS_+KR\  
construction cost 營建成本   E^'f'\m  
construction revenue 營建收入   H 5\k`7R  
contract 合同   5 1&||.  
control account 統制賬戶   %BBM %Lj  
copyright 版權   ArK%?*`5  
corporation 公司   SrVo0$5)  
cost 成本   K3g<NC  
cost accounting 成本會計   naOCa  
cost of labour 勞工成本   oyfY>^bs  
cost of production 生產成本   qK=uSLo\+  
cost of manufacture 製造成本   IZ2(F,{o  
cost of sales 銷貨成本   bn*SLWWQ.3  
cost price 成本價格   ^ \"@r%|  
credit 貸方   L'A9TW2  
credit note 收款通知單   b9Fd}WZz  
creditor 債權人   v^A4%e<8^r  
crossed check 橫線支票   8_*31Y   
current account 往來活期賬戶   |!Ryl}Oi  
current asset 流動資產   d1]1bN4`"0  
current liability 流動負債   ZsnFuk#W  
current profit and loss 本期損益   ~9ZW~z'  
debit 借方   Q{K '#  
debt 債務   3fBV SFVS  
debtor 債務人   h&|PHI  
deed 契據   pHNo1-k\  
deferred assets 遞延資產   "O (N=|b  
deferred liabilities 遞延負債   qp##>c31X  
delivery 交貨   _ZMAlC*$G  
delivery expense 送貨費   $:l>g)c  
delivery order 出貨單   m.6O%jD  
demand draft 即期匯票   IoAG!cS  
demand note 即期票據   84U?\f@u  
demurrage charge 延期費   /BN_K8nb`  
deposit 存款   ! )x2   
deposit slip 存款單   w ag^Sk  
depreciation 折舊   v}`{OE:-J  
direct cost 直接成本   ojva~mnFf  
direct labour 直接人工   _/c1b>kcso  
director 董事   :z-UnC||j  
discount 折扣   {wL30D^  
discount on purchase 進貨折扣   Ea,L04K  
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