[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。   _U)%kY8  
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acceptance 承兌   |Wj;QO$C   
account 賬戶   %|XE#hw  
accountant 會計員   AN9[G  
accounting 會計   'q%%m/,VPQ  
accounting system 會計制度   Cef:tdk7  
accounts payable 應付賬款   "t(wG{RxY  
accounts receivable 應收賬款   =fyyqb4  
accumulated profits 累積利益   `^U&#K  
adjusting entry ?#123;整記錄   ,R wfp=*E  
adjustment ?#123;整   w>~M}Ahj  
administration expense 管理費用   DHfB@/ q#  
advances 預付   7]22"mc  
advertising expense 廣告費   v vE\  
agency 代理   k<4 P6?  
agent 代理人   $;D* n'8Fx  
agreement 契約   eK`PxoTI-I  
allotments 分配數   ~S(^T9R  
allowance 津貼   (xyS7q]m  
amalgamation 合併   gX} g  
amortization 攤銷   >[*4Tjg  
amortized cost 應攤成本   Jfg7\&|  
annuities 年金   M1u{A^d.Z  
applied cost 已分配成本   yFpySvj}  
applied expense 已分配費用   GH N3PEJ>  
applied manufacturing expense 己分配製造費用   &:#m&,tQ  
apportioned charge 攤派費用   S]2 {ZDP  
appreciation 漲價   LAZVW</  
article of association 公司章程   oO=o|w|T  
assessment 課稅   AZZRa69=  
assets 資產   t<b3K-  
attorney fee 律師費   #o[\Dwu  
audit 審計   RIhOR8)  
auditor 審計員   {K7YTLWY  
average 平均數   XizPMN5a  
average cost 平均成本   u.6P-yh  
bad debt 壞賬   R, Ml&4pZ}  
balance 餘額   T{S4|G1R6  
balance sheet 資產負債表   Q_}/ Pn$1  
bank account 銀行賬戶   [BXyi  
bank balance 銀行結存   g#W_S?  
bank charge 銀行手續費   YB Sl-G'  
bank deposit 銀行存款   mtw9AoO  
bank discount 銀行貼現   &:!ij  
bank draft 銀行匯票   |Cf mcz(56  
bank loan 銀行借款   ^g!B.ll`  
bank overdraft 銀行透支   5}a "?5J^  
bankers acceptance 銀行承兌   ')nnWlK  
bankruptcy 破產   |< N frz  
bearer 持票人   v*P[W_.  
beneficiary 受益人   9e5gy  
bequest 遺產   $A?}a  
bill 票據   ac6*v49  
bill of exchange 匯票   eF1.VLI  
bill of lading 提單   *bZ\@Qm  
bills discounted 貼現票據    .fJ*c  
bills payable 應付票據   W/v|8-gcK  
bills receivable 應收票據   QHQj/)J8  
board of directors 董事會   V.,bwPb{9  
bonds 債券   aIu2>  
bonus 紅利   wD=am  
book value 賬面價值   R=35 7^[R  
bookkeeper 簿記員   ~t9Mh^gij  
bookkeeping 簿記   u33zceE8  
branch office general ledger 支店往來賬戶   @)z *BmP  
broker 經紀人   l10-XU02  
brought down 接前   #Wx=v$"  
brought forward 接上頁   eU~?p|Np
 
budget 預算   =>YvA>izE  
by-product 副產品   :r39wFi   
by-product sales 副產品銷售   K\X: G-C9  
capital 股本   ;o >WXw  
capital income 資本收益   lJj&kVHb  
capital outlay 資本支出   KnFQ)sX^  
capital stock 股本   RHXvee55  
capital stock certificate 股票   ]BfR.,,  
carried down 移後   B"[{]GP BY  
carried forward 移下頁   Nu+wL>t  
cash 現金   1(pjVz&  
cash account 現金賬戶  
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cash in bank 存銀行現金   .Qk{5=l6P  
cash on delivery 交貨收款   'Q`C[*c  
cash on hand 庫存現金    VIYV92[  
cash payment 現金支付   Jy`
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cash purchase 現購   " GLYyC  
cash sale 現沽   u
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cashier 出?#123;員   +3HPA#A  
cashiers check 本票   Z^+a*^w~{  
certificate of deposit 存款單折   !5E9sk{)  
certificate of indebtedness 借據   /Tcb\:`9  
certified check 保付支票   Q;@X2JSp  
certified public accountant 會計師   r\bq[9dX>  
charges 費用   2MT_#r_  
charge for remittances 匯水手續費   {]@Q
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charter 營業執照   kdd7Xbw-  
chartered accountant 會計師   (n}%a6M  
chattles 動產   =N;$0Y(g  
check 支票   fOJj(0=y  
che stub 支票存根   @? vLAsp\  
closed account 己結清賬戶   z0;9SZ9  
closing 結算   %Il;
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closing entries 結賬紀錄   & *ZC0V3  
closing stock 期末存貨   =<>pKQ)[  
closing the book 結賬   }JH`'&3  
columnar journal 多欄日記賬   aulaX/'-_  
combination 聯合   4UazD_`'  
commission 佣金   Yd.027  
commodity 商品   ?.~]mvOR  
common stock 普通股   W'd/dKUx  
company 公司   Kf&r21h  
compensation 賠償   Z3Gm  
compound interest 複利   Jtpa@!M  
consignee 承銷人   7Qt2gf  
consignment 寄銷   j]#wrm  
consignor 寄銷人   pNBa.4z:  
consolidated balance sheet 合併資產負債表   (Q\\Gw  
consolidated profit and loss account 合併損益表   SUo^c1)G  
consolidation 合併   CR.bMF}  
construction cost 營建成本   (}6wAfGo  
construction revenue 營建收入   i@Vs4E[b  
contract 合同   V!H(;Tuuo  
control account 統制賬戶   | [p68v>  
copyright 版權   o\:$V  
corporation 公司   B6(h7~0(<  
cost 成本   *|@+rbjVC  
cost accounting 成本會計   FBcm;cjH  
cost of labour 勞工成本   ~DK F%}E  
cost of production 生產成本   TJE% U0Ln  
cost of manufacture 製造成本   exsQmbj* %  
cost of sales 銷貨成本   _qEWu Do  
cost price 成本價格   hzW{_Q.|?  
credit 貸方   Euqj xz  
credit note 收款通知單   "h QV9 [2\  
creditor 債權人   HKM~BL "X  
crossed check 橫線支票   Jm%mm SYK  
current account 往來活期賬戶   m\/>C|f\  
current asset 流動資產   vT&j{2U7XW  
current liability 流動負債   <( c
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current profit and loss 本期損益   7:#  
debit 借方   
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debt 債務   `D4oAx d9  
debtor 債務人   (21']x  
deed 契據   vuAQm}A4'g  
deferred assets 遞延資產   c{^i$  
deferred liabilities 遞延負債    G OH  
delivery 交貨   56"#Syj  
delivery expense 送貨費   C{DlcZ<  
delivery order 出貨單   +}kO;\  
demand draft 即期匯票   Oi6f8*,  
demand note 即期票據   IkiQOk  
demurrage charge 延期費   MJy;GzJ O  
deposit 存款   {qJHL;mP:8  
deposit slip 存款單   \nrgAC-b  
depreciation 折舊   n9N#&Q"7m  
direct cost 直接成本   \FIa,5k8  
direct labour 直接人工   >0kmRVd  
director 董事   vYYS.ve  
discount 折扣   <Z2(qZ^Z  
discount on purchase 進貨折扣   <j{0!J@:  
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