[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。   gnOt+W8  
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acceptance 承兌   VU(v3^1"  
account 賬戶   }<v@01  
accountant 會計員   Ys!82M$g  
accounting 會計   Eqd<MY7  
accounting system 會計制度   feDlH[$  
accounts payable 應付賬款   H9`)BbR  
accounts receivable 應收賬款   IqaT?+O\?r  
accumulated profits 累積利益   v!6  c0a  
adjusting entry ?#123;整記錄   w!-gJmX>  
adjustment ?#123;整   2\MT;;ZTZ  
administration expense 管理費用   s4y73-J^.v  
advances 預付   xw,IJ/E$1  
advertising expense 廣告費   u<tbbKM  
agency 代理   q]ku5A\y  
agent 代理人   qs6]-  
agreement 契約   |&
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allotments 分配數   i(%W_d!  
allowance 津貼   #uG%j  
amalgamation 合併   Eex~xiiV  
amortization 攤銷   %+W
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amortized cost 應攤成本   |^"1{7)  
annuities 年金   ;;OAQ`  
applied cost 已分配成本   ~S"+S/z/k  
applied expense 已分配費用   .Ni\\  
applied manufacturing expense 己分配製造費用   TCwFPlF|  
apportioned charge 攤派費用   X8a/ `Y,  
appreciation 漲價   &ZlVWK~v  
article of association 公司章程   |}s*E_/[  
assessment 課稅   [2!w_Iw'  
assets 資產   w7.V6S$Ga  
attorney fee 律師費   HSE!x_$  
audit 審計   N]Yd9tn{  
auditor 審計員   y *jp79G  
average 平均數   /!yU!`bY  
average cost 平均成本   ,GbR!j@6  
bad debt 壞賬   n`?aC|P2s  
balance 餘額   K( c\wr\6  
balance sheet 資產負債表   Xv5wJ lc!d  
bank account 銀行賬戶   {Qf=G|Ah  
bank balance 銀行結存   >reU#
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bank charge 銀行手續費   0y'H~(  
bank deposit 銀行存款   \R9(x]nZ%  
bank discount 銀行貼現   Y1W1=Uc uk  
bank draft 銀行匯票   .nf#c.DI  
bank loan 銀行借款   B:yGS*.tu  
bank overdraft 銀行透支   ^+>laOzC`8  
bankers acceptance 銀行承兌   g#pr yYz  
bankruptcy 破產   oQ/E}Zk@  
bearer 持票人   Tj`,Z5vy  
beneficiary 受益人   zlSNfgO
 
bequest 遺產   B?gOHG*vd>  
bill 票據   %ufN8w!p  
bill of exchange 匯票   {=9,n\85#  
bill of lading 提單   ,GhS[VJjR  
bills discounted 貼現票據   UawyDs  
bills payable 應付票據   9IdA%RM~mH  
bills receivable 應收票據   Ytp(aE:  
board of directors 董事會   Wq D4YGN  
bonds 債券   \g`\`e53?  
bonus 紅利   }<0BX\@I  
book value 賬面價值   ^qvZXb  
bookkeeper 簿記員   T[w]o}>cW  
bookkeeping 簿記   $D~0~gn~  
branch office general ledger 支店往來賬戶   #'nr Er <  
broker 經紀人   +/4 A  
brought down 接前   ONB{_X?  
brought forward 接上頁   u OmtyX  
budget 預算   eH'av}   
by-product 副產品   +5g_KS  
by-product sales 副產品銷售   a_^\=&?'  
capital 股本   n:I,PS0H<  
capital income 資本收益   c)6m$5]  
capital outlay 資本支出   lne4-(DJ  
capital stock 股本   ,a{P4Bq  
capital stock certificate 股票   g{]0sn#  
carried down 移後   /Y:sLGQLD  
carried forward 移下頁   :DK {Vg6  
cash 現金   wy<S;   
cash account 現金賬戶   A_"w^E{P  
cash in bank 存銀行現金   l?v86k  
cash on delivery 交貨收款   g>E LGG|Q  
cash on hand 庫存現金   ^ glri$m  
cash payment 現金支付   imhwY#D  
cash purchase 現購   e-})6)XgA  
cash sale 現沽   hIYNhZv  
cashier 出?#123;員   v|)4ocFK  
cashiers check 本票   "=HA Y  
certificate of deposit 存款單折   <VMGTBVQ  
certificate of indebtedness 借據   1SQ3-WUs  
certified check 保付支票   =g7x' kN  
certified public accountant 會計師   r(>@qGN  
charges 費用   gMi
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charge for remittances 匯水手續費   nI?[
rCM  
charter 營業執照   W 8<&gh +  
chartered accountant 會計師   t
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chattles 動產   T= 80,  
check 支票   \i>?q  
che stub 支票存根   CImWd.W9~  
closed account 己結清賬戶   ].avI
tg  
closing 結算   rm'SOJVA  
closing entries 結賬紀錄   `z}?"BW|  
closing stock 期末存貨   E <rp7~#  
closing the book 結賬   9 &dtd  
columnar journal 多欄日記賬   WMDl=6  
combination 聯合   ?.m bK  
commission 佣金   0Uz"^xO["  
commodity 商品   d(ZO6Nr Q  
common stock 普通股   7(1|xYCx$  
company 公司   LRxZcxmy  
compensation 賠償   MVpGWTH@F  
compound interest 複利   w0 M>[ 4  
consignee 承銷人   ~Py`P'+  
consignment 寄銷   F@D`N0Pte  
consignor 寄銷人   +zqn<<9  
consolidated balance sheet 合併資產負債表   ]6,\r"  
consolidated profit and loss account 合併損益表   w?PkO p  
consolidation 合併   M/B_#yK  
construction cost 營建成本   -u+vJ6EY  
construction revenue 營建收入   djl*H  
contract 合同   ^cC,. Fdw  
control account 統制賬戶   l K{hVqpt  
copyright 版權   nAAs{  
corporation 公司   +%z>H"J.  
cost 成本   kM l+yli3c  
cost accounting 成本會計   tn\yI!a  
cost of labour 勞工成本   LG9+GszX 2  
cost of production 生產成本   oi7@s0@  
cost of manufacture 製造成本   fivw~z|[@  
cost of sales 銷貨成本   P-_6wfg,;>  
cost price 成本價格   V;VHv=9`o  
credit 貸方   - a}Dp~j  
credit note 收款通知單   PA{PD.4Du  
creditor 債權人   0@0w+&*"@  
crossed check 橫線支票   h%na>G  
current account 往來活期賬戶   GRIti9GD  
current asset 流動資產   FW;?s+Uyx  
current liability 流動負債   T9|m7  
current profit and loss 本期損益   ,$L4dF3  
debit 借方   [o#oak{U  
debt 債務   kOrZv,qFG[  
debtor 債務人   ;vR4XHl|  
deed 契據   .&iawz  
deferred assets 遞延資產   IVnHf_PzF  
deferred liabilities 遞延負債   IZ-1c1   
delivery 交貨   w>&aEv/f  
delivery expense 送貨費   mkk6`,ov  
delivery order 出貨單    #4NaL  
demand draft 即期匯票   8P\G
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demand note 即期票據   CT<7mi!  
demurrage charge 延期費   wc@X.Q[  
deposit 存款   WF+99?75  
deposit slip 存款單   |-67\p]  
depreciation 折舊   1Faf$J~7|  
direct cost 直接成本   z]y.W`i   
direct labour 直接人工   2eS~/Pq5=i  
director 董事   qbN =
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discount 折扣   \A#41  
discount on purchase 進貨折扣   WM$ MPs  
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