[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。   Au[H!J  
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acceptance 承兌   qFwJ%(IQ  
account 賬戶   [(D^`K<b  
accountant 會計員   h}@)oSX }  
accounting 會計   hrZ=8SrW  
accounting system 會計制度   -<RG'I~  
accounts payable 應付賬款  
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accounts receivable 應收賬款   *E1v  
accumulated profits 累積利益   q7-.-k<dQ  
adjusting entry ?#123;整記錄    4Px  
adjustment ?#123;整   tw?\bB  
administration expense 管理費用   "<LVA2v;  
advances 預付   e/n
c[  
advertising expense 廣告費   qTd6UKg  
agency 代理   0{'%j~"  
agent 代理人   )?D w)s5  
agreement 契約   c=Y8R/G<  
allotments 分配數   /:o (Ghc?  
allowance 津貼   MRZ/%OZ.  
amalgamation 合併   kIlK"=  
amortization 攤銷   /N?vV p  
amortized cost 應攤成本   ;xMieqz  
annuities 年金   FaVeP%v  
applied cost 已分配成本   V/@?KC0B5  
applied expense 已分配費用   Ei & Z  
applied manufacturing expense 己分配製造費用   I[$S VPe#  
apportioned charge 攤派費用   4Bc<  
appreciation 漲價   u{>_Pb  
article of association 公司章程   Ohe*m[  
assessment 課稅   f:6%DT~a&C  
assets 資產   F>!gwmn~  
attorney fee 律師費   mE+  
audit 審計   2B<0|EGtzw  
auditor 審計員   3Hg}G#]WS  
average 平均數   F')fi0=  
average cost 平均成本   ( /):  
bad debt 壞賬   *k%3J9=-1  
balance 餘額   MV.$Ay  
balance sheet 資產負債表   g\O&gNq<)-  
bank account 銀行賬戶   ^>H+#@R  
bank balance 銀行結存   G"._]3CPF  
bank charge 銀行手續費   g3"eEg5NY  
bank deposit 銀行存款   e_{!8u.+  
bank discount 銀行貼現   -'jPue2\  
bank draft 銀行匯票   2-#:Y  
bank loan 銀行借款   cHO8%xu`  
bank overdraft 銀行透支   R:}u(N  
bankers acceptance 銀行承兌   nL[zXl  
bankruptcy 破產   v7kR]HU[y  
bearer 持票人   rt5eN:'qY  
beneficiary 受益人   i9FtS7  
bequest 遺產   N)rf/E0  
bill 票據   Pa} B0XBWP  
bill of exchange 匯票   xU5+"t~  
bill of lading 提單   !"e~HZmr  
bills discounted 貼現票據   >*"6zR2 o  
bills payable 應付票據   :>t^B+  
bills receivable 應收票據   Bt\z0*t=s  
board of directors 董事會   !R/-|Kjy  
bonds 債券   [Q+qu>&HB7  
bonus 紅利   EDkxRfY2/  
book value 賬面價值   A7SE>e>  
bookkeeper 簿記員   9*lkx#  
bookkeeping 簿記   D#?jddr-  
branch office general ledger 支店往來賬戶   G',*"mZQ[  
broker 經紀人   -<0PBl  
brought down 接前   M zbs #v0  
brought forward 接上頁   W18I"lHeh  
budget 預算   ]XAJ|[]sj*  
by-product 副產品   yXdJ5Me(T  
by-product sales 副產品銷售   V;V,G+0Re  
capital 股本   0/F/U=Z!  
capital income 資本收益   hDf|9}/UQd  
capital outlay 資本支出   d'yA"b]  
capital stock 股本   s?2 DLXv}!  
capital stock certificate 股票   [3#A)#kWm  
carried down 移後   \f AL:mJ  
carried forward 移下頁   5r$X  
cash 現金   i47xF7y\  
cash account 現金賬戶   G\U'_G
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cash in bank 存銀行現金   KfVLb4@16_  
cash on delivery 交貨收款   [v!TQwMU  
cash on hand 庫存現金   g[,1$39Z|@  
cash payment 現金支付   W"@FRWcd  
cash purchase 現購   xq2 ,S  
cash sale 現沽   $j\UD8Hj'-  
cashier 出?#123;員   i{$h]D_fD  
cashiers check 本票   F$QAWs  
certificate of deposit 存款單折    guC7!P^  
certificate of indebtedness 借據   _E{h
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certified check 保付支票   UW%.G  
certified public accountant 會計師   D<m+M@u  
charges 費用   _Wjd`*  
charge for remittances 匯水手續費   3/w) mY-o  
charter 營業執照   rU{E}  
chartered accountant 會計師   y<<:6OBj  
chattles 動產   y@L-qO+{&  
check 支票   8>}^
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che stub 支票存根   ,;2x.We  
closed account 己結清賬戶   sPee"9
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closing 結算   =7Wr  
closing entries 結賬紀錄   C9 8 Ks  
closing stock 期末存貨   Pc*+QtQ  
closing the book 結賬   +6xEz67A<  
columnar journal 多欄日記賬   Pkm3&sW  
combination 聯合   ~x>?1K  
commission 佣金   (v\Cv)OS  
commodity 商品   ZX f^HK  
common stock 普通股   :!wdqn  
company 公司   dtdz!'q)Y  
compensation 賠償   j|u6TG  
compound interest 複利   :PrQ]ss@C5  
consignee 承銷人   |Q'l&Gt6  
consignment 寄銷   zLs[vg.(  
consignor 寄銷人   T|h/n\fx)a  
consolidated balance sheet 合併資產負債表   k]n=7vw;  
consolidated profit and loss account 合併損益表   qGE?[\t[6  
consolidation 合併   QX*HvT  
construction cost 營建成本   0wm
z2zKV  
construction revenue 營建收入   QDRgVP  
contract 合同   kW#{[,7r  
control account 統制賬戶   K,>D%mJ  
copyright 版權   B@,L83  
corporation 公司   >?$+hZz<  
cost 成本   }<EA)se"  
cost accounting 成本會計   T4\F=iw4  
cost of labour 勞工成本   SOyE$GoOsx  
cost of production 生產成本   qq&G~y  
cost of manufacture 製造成本   Om%
9 x  
cost of sales 銷貨成本   sW":~=H  
cost price 成本價格   GHMoT  
credit 貸方   BVx: JiA  
credit note 收款通知單   4s!rrDN  
creditor 債權人   }NMkL l]J  
crossed check 橫線支票   }Om+,!_d  
current account 往來活期賬戶   X^PR];V:$  
current asset 流動資產   QOECpk-  
current liability 流動負債   Tm8c:S^uq)  
current profit and loss 本期損益   GRanR'xG  
debit 借方   4 MVa[0Y  
debt 債務   y7I')}SC  
debtor 債務人   M'=27!D^  
deed 契據   ])=k";76  
deferred assets 遞延資產   /"t*gN=wrF  
deferred liabilities 遞延負債   pcM'j#;  
delivery 交貨  
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delivery expense 送貨費   y[*Bw)F\N  
delivery order 出貨單   Fejs9'c B  
demand draft 即期匯票   \ORNOX:  
demand note 即期票據   '" H'#%RU  
demurrage charge 延期費   H1PW/AW  
deposit 存款   *pMgjr  
deposit slip 存款單   .)W'{2J-  
depreciation 折舊   (mvAEN+y  
direct cost 直接成本   6#+&_#9  
direct labour 直接人工   Rx$5#K!%M  
director 董事    0u4:=Z}W  
discount 折扣   3*G7H  
discount on purchase 進貨折扣   cH()Ze-B  
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