[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。   mm#U a/~1u  
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acceptance 承兌   M #S8x@U  
account 賬戶   9[T#uh!DC  
accountant 會計員   Xki/5roCQ|  
accounting 會計   q(.%f
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accounting system 會計制度   EUuMSDp  
accounts payable 應付賬款   idO3/>R [  
accounts receivable 應收賬款   +\Q6Onqr  
accumulated profits 累積利益   86%weU/*  
adjusting entry ?#123;整記錄   ~ezCE4^&  
adjustment ?#123;整  
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administration expense 管理費用   vA`[#(C  
advances 預付   m$LZ3=v%8  
advertising expense 廣告費   D4#,9?us  
agency 代理   iXl1S[.l  
agent 代理人   3%EwA\V(  
agreement 契約   S"3g 1yU^_  
allotments 分配數   C c Ni8Wg_  
allowance 津貼   AU'{aC+p  
amalgamation 合併   L6 _Sc-sU  
amortization 攤銷   6w1:3~a  
amortized cost 應攤成本   D@ =.4z  
annuities 年金   k}T~N.0  
applied cost 已分配成本   (OG@]|-
 
applied expense 已分配費用   KAsS= `  
applied manufacturing expense 己分配製造費用   r456M-~  
apportioned charge 攤派費用   gX(QRQ  
appreciation 漲價   5,Q('t#J  
article of association 公司章程   K=(&iq!VO  
assessment 課稅   a}>GQu*y  
assets 資產   =Fj:#s  
attorney fee 律師費   cQ+,F2  
audit 審計   @XIwp2A{+  
auditor 審計員   9(X *[X#  
average 平均數   aO<d`DTyJ  
average cost 平均成本   ;( 2uQ#Y  
bad debt 壞賬   xD1wHp!+  
balance 餘額   0]HK(,/h  
balance sheet 資產負債表   R*&3i$S
 
bank account 銀行賬戶   i;dr(c/ft  
bank balance 銀行結存   fZ %ZV  
bank charge 銀行手續費   czZ-C +}%  
bank deposit 銀行存款   Q o=  
bank discount 銀行貼現   W}=2?vHV=  
bank draft 銀行匯票   hR`dRbBi%  
bank loan 銀行借款   A,=l9hE'  
bank overdraft 銀行透支   *M`[YG19!e  
bankers acceptance 銀行承兌   6|jE3rHw  
bankruptcy 破產   (Q&z1XK3  
bearer 持票人   ]B7t9l  
beneficiary 受益人   #F{|G:\@[  
bequest 遺產   s[s^z<4G  
bill 票據   )7`~U"r  
bill of exchange 匯票   s~63JDy"E  
bill of lading 提單   n&V(c&C  
bills discounted 貼現票據   1Gqtd^*;  
bills payable 應付票據  
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bills receivable 應收票據   jyT(LDsS  
board of directors 董事會   bFJn-g n  
bonds 債券   ^a }{u$<  
bonus 紅利   tllg$CQ5  
book value 賬面價值   )eG&"3kFe!  
bookkeeper 簿記員   Wex4>J<`/
 
bookkeeping 簿記   x p$0J<2  
branch office general ledger 支店往來賬戶   :m~lgb<  
broker 經紀人   LaIif_fie^  
brought down 接前   G?V3lQI1n  
brought forward 接上頁   y\)w#  
budget 預算   [{c
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by-product 副產品   w'eenIX^^  
by-product sales 副產品銷售   SwL\=nq+~  
capital 股本   vaU7tJ:  
capital income 資本收益   u4nXK <KL|  
capital outlay 資本支出   @6Mo_4)O  
capital stock 股本   He@= bLLa  
capital stock certificate 股票   a3)#tt=rA  
carried down 移後   }9kq?  
carried forward 移下頁   |% kK?!e+-  
cash 現金   df)1}/*L  
cash account 現金賬戶   xSUR<  
cash in bank 存銀行現金   PDsLJ|:yL  
cash on delivery 交貨收款   axl?t|~I  
cash on hand 庫存現金   2U+&F'&Q
 
cash payment 現金支付   g-s@m}[T  
cash purchase 現購   3k(?`4JJ  
cash sale 現沽   !6%mt}h  
cashier 出?#123;員   #}Cwn$  
cashiers check 本票   \r2qH0B  
certificate of deposit 存款單折   th<]L<BP/  
certificate of indebtedness 借據   G@'0vYb#  
certified check 保付支票   RAxz+1JT  
certified public accountant 會計師   ]aR4U`  
charges 費用   SM<kE<q#  
charge for remittances 匯水手續費   ?|/}~nj7  
charter 營業執照   ,jWd?-NH  
chartered accountant 會計師   S.j
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chattles 動產   pWp2{G^XB  
check 支票   {3Rax5Ty  
che stub 支票存根   R}VL UL$  
closed account 己結清賬戶   D^~gq`/)  
closing 結算   g=(+oK?  
closing entries 結賬紀錄   WWLVy(  
closing stock 期末存貨   E6gEP0b  
closing the book 結賬   P:TpB6.=q  
columnar journal 多欄日記賬   Ss:,#|   
combination 聯合   aFym&n\  
commission 佣金   2I<T<hFW]  
commodity 商品   P(;c`  
common stock 普通股   9|`@czw  
company 公司   ^&.?kJM  
compensation 賠償   #.)>geLC>9  
compound interest 複利   gK(4<PO'  
consignee 承銷人   ""d>f4,S  
consignment 寄銷   r;C\eN  
consignor 寄銷人   8iNAs#s  
consolidated balance sheet 合併資產負債表   bij?q \  
consolidated profit and loss account 合併損益表   {Jc!T:vJ  
consolidation 合併   ss<'g@R  
construction cost 營建成本   c v 9 6F  
construction revenue 營建收入   )8SP$  
contract 合同   ^4[[+r  
control account 統制賬戶   $%JyM  
copyright 版權   ar|[D7Xrq\  
corporation 公司   O m  
cost 成本   m=}X$QF`^  
cost accounting 成本會計   aAM UJk  
cost of labour 勞工成本   bEKLameKv  
cost of production 生產成本  
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cost of manufacture 製造成本   }hYE6~pr  
cost of sales 銷貨成本   q1Sm#_7  
cost price 成本價格   0 l@P]_qq`  
credit 貸方   xW =$j|  
credit note 收款通知單   "~<~b2Y"5  
creditor 債權人   W<VHv"?V  
crossed check 橫線支票   g-FZel   
current account 往來活期賬戶   o3qv945  
current asset 流動資產   @UX@puK`/  
current liability 流動負債   YkPt*?,P/  
current profit and loss 本期損益   ai4^NJn  
debit 借方   \<B6>  
debt 債務   29^bMau)v  
debtor 債務人   GuWBl$|+b  
deed 契據   XB-|gPk  
deferred assets 遞延資產   PEEY;x  
deferred liabilities 遞延負債   ,~xU>L^  
delivery 交貨   0 
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delivery expense 送貨費   #\BI-z t  
delivery order 出貨單   !^fR8Tp9  
demand draft 即期匯票   ->I{ :#  
demand note 即期票據   r5!M;hU1j  
demurrage charge 延期費   F |81i$R  
deposit 存款   ;/ KF3 %  
deposit slip 存款單   vXyo  
depreciation 折舊   {K4t8T]  
direct cost 直接成本   /'6[*]IZP  
direct labour 直接人工   [V, ;X  
director 董事   lMez!qx,=  
discount 折扣   gsWlTI  
discount on purchase 進貨折扣   
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