[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。   >Gu>T\jpe.  
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acceptance 承兌   =<tJAoVV  
account 賬戶   %L=h}U13  
accountant 會計員   o@V/37!  
accounting 會計   {10+(Vl  
accounting system 會計制度   p44uozbK  
accounts payable 應付賬款   I]S(tx!  
accounts receivable 應收賬款   0BU:(o
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accumulated profits 累積利益   9?mOLDu}Q0  
adjusting entry ?#123;整記錄   }v|[h[cZ  
adjustment ?#123;整   ,;-cz-,  
administration expense 管理費用   [>Qs MUvak  
advances 預付   w})&[d  
advertising expense 廣告費   XS~w_J#q  
agency 代理    9%hB   
agent 代理人   .dq.F#2B;  
agreement 契約   =GS_ G;Dz  
allotments 分配數  
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allowance 津貼   sT8kVN|Uv  
amalgamation 合併   %L,,  
amortization 攤銷   <8}9s9Nk  
amortized cost 應攤成本   &I">{J<  
annuities 年金   T?$?5  
applied cost 已分配成本   C3`.-/{D"  
applied expense 已分配費用   hFF&(t2{^  
applied manufacturing expense 己分配製造費用   hD~/6bx  
apportioned charge 攤派費用   Fu
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appreciation 漲價   peP:5WB  
article of association 公司章程   jI pcMN<  
assessment 課稅   (6_/n&mF  
assets 資產   5Szo5  
attorney fee 律師費   k/f_@
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audit 審計   sg~/RSJ3  
auditor 審計員   rEyMSLN  
average 平均數   Czl 8Q oH  
average cost 平均成本   pF{Ri  
bad debt 壞賬   TOP'Bmb  
balance 餘額   < 2 r#vmM  
balance sheet 資產負債表   ZXRN?
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bank account 銀行賬戶   e&I.kC"j6  
bank balance 銀行結存   NxRiE e#m  
bank charge 銀行手續費   bJ u,R-f  
bank deposit 銀行存款   A}+r;Y8[h  
bank discount 銀行貼現   ]5M Rp7  
bank draft 銀行匯票   (?=(eo<N  
bank loan 銀行借款   .oOt(K+  
bank overdraft 銀行透支   &]A1 _dy  
bankers acceptance 銀行承兌   |6G5 ?|  
bankruptcy 破產   l%V}'6T  
bearer 持票人   2+rao2  
beneficiary 受益人   +Gs;3jC^  
bequest 遺產   e5y`CXX  
bill 票據   2/NWWoKw  
bill of exchange 匯票   h!3Z%M  
bill of lading 提單   2QD B'xs3  
bills discounted 貼現票據   tz>X'L  
bills payable 應付票據   l`G:@}P>G  
bills receivable 應收票據   ^,r;/c9A8  
board of directors 董事會   T{kwy3  
bonds 債券   B3=/iOb#  
bonus 紅利   &l)v'  
book value 賬面價值   eHZl-|-  
bookkeeper 簿記員   jWjK-q@Y  
bookkeeping 簿記   !,WRXE&j  
branch office general ledger 支店往來賬戶   =njj.<BO  
broker 經紀人   .}opmI  
brought down 接前   k0=y_7 =(5  
brought forward 接上頁   @k;3 $  
budget 預算   {?_)m/
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by-product 副產品   '4S@:.D`  
by-product sales 副產品銷售   -Q8`p  
capital 股本   v2<gkCK^  
capital income 資本收益   H`..)zL|  
capital outlay 資本支出   6:X\vw  
capital stock 股本   T7X2$ '  
capital stock certificate 股票   ^@cX0_  
carried down 移後   !I  P*  
carried forward 移下頁   alD|-{Bf  
cash 現金   y
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cash account 現金賬戶   M& L0n%,y5  
cash in bank 存銀行現金   _Xe< JJvq  
cash on delivery 交貨收款   +OP'/  
cash on hand 庫存現金   k18V4ATE]  
cash payment 現金支付   )W3l{T (  
cash purchase 現購   {x$#5PW  
cash sale 現沽   *38\&"s4_  
cashier 出?#123;員   $fG/gYvI\  
cashiers check 本票   !0_Y@>2  
certificate of deposit 存款單折   &~i &~AJ  
certificate of indebtedness 借據   Jk{2!uP  
certified check 保付支票   \Fjq|3`<l  
certified public accountant 會計師   mSp7H!  
charges 費用   B*Xh
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charge for remittances 匯水手續費   }e|]G,NZO  
charter 營業執照   ioQlC4Y  
chartered accountant 會計師   7t/SZm  
chattles 動產   1@
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check 支票   <\NXCUqDpo  
che stub 支票存根   1z!Lk*C)  
closed account 己結清賬戶   bsDUFX H]  
closing 結算   lsf?R'1  
closing entries 結賬紀錄   3mpjSL  
closing stock 期末存貨   $l0w{m!P  
closing the book 結賬   b&&'b)  
columnar journal 多欄日記賬   oDK\v8w-  
combination 聯合   DSa92:M}  
commission 佣金   (b5af_ c  
commodity 商品   z81!F'x;  
common stock 普通股   5T*7HC[  
company 公司   jR:Fih-}  
compensation 賠償   #{PNdINoU  
compound interest 複利   u{^ Kyo# v  
consignee 承銷人   )`0 j\  
consignment 寄銷   `UPmr50Wq  
consignor 寄銷人   s)=7tHoqB)  
consolidated balance sheet 合併資產負債表   ".=EAXVU  
consolidated profit and loss account 合併損益表   n`1i k'x?  
consolidation 合併   CdjGYS  
construction cost 營建成本   ~d]7 C l  
construction revenue 營建收入   h<q``hn>  
contract 合同   Gd 9B  
control account 統制賬戶   ^\;5O(9  
copyright 版權   7 |A,GH  
corporation 公司   CQHlSV W  
cost 成本   jiDYPYx;I  
cost accounting 成本會計   oyY,uB.|  
cost of labour 勞工成本   >Li?@+Zl  
cost of production 生產成本   ~CscctD{;  
cost of manufacture 製造成本   ':
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cost of sales 銷貨成本   0>Nq$/!  
cost price 成本價格   '-_
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credit 貸方   jHzb,&
  
credit note 收款通知單    73X]|fy  
creditor 債權人   HF:PF"|3  
crossed check 橫線支票   mB`r6'#=  
current account 往來活期賬戶   D=$<Ex^p  
current asset 流動資產   wXnt3)e  
current liability 流動負債   V2X(f6v  
current profit and loss 本期損益   bzS [X  
debit 借方   h !1c(UR  
debt 債務   7Bn
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debtor 債務人   I._=q  
deed 契據   3& $E  
deferred assets 遞延資產   h9mR+ng*oD  
deferred liabilities 遞延負債   WfVie6  
delivery 交貨   !ywc).]e  
delivery expense 送貨費   6=
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delivery order 出貨單   #</yX5!V  
demand draft 即期匯票   OZD/t(4?6s  
demand note 即期票據   lAQ&PPQ  
demurrage charge 延期費   ub&1L_K  
deposit 存款   |9h[Q[m  
deposit slip 存款單   ([|M,P6e)U  
depreciation 折舊   i`X{pEKP+  
direct cost 直接成本   P! /8   
direct labour 直接人工   RPu-E9g@  
director 董事   |qD<h  
discount 折扣   "Q( 8FF  
discount on purchase 進貨折扣   slbV[xR  
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