[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。   0b4R  
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acceptance 承兌   \:'%9 x  
account 賬戶   z<B8mB  
accountant 會計員   \P1S|ufv  
accounting 會計   6N)!aT9eo  
accounting system 會計制度   aW!@f[%~F  
accounts payable 應付賬款   D#&q&6P{  
accounts receivable 應收賬款   }Tf9S<xpq3  
accumulated profits 累積利益   wdUBg*X8  
adjusting entry ?#123;整記錄   ?nP*\8  
adjustment ?#123;整   t3dlS`O  
administration expense 管理費用   lFTF ,G  
advances 預付   a'!zG cT  
advertising expense 廣告費   35tu>^_#V  
agency 代理   z{Mr$%'EY  
agent 代理人   P-ri=E}>  
agreement 契約   3e(ehLc4DJ  
allotments 分配數   rj6#
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allowance 津貼   < yC  
amalgamation 合併   5Ri 6Z#qm  
amortization 攤銷   _E@:O+K  
amortized cost 應攤成本   u]vQ>Uu  
annuities 年金   Ug&,Y/tFw2  
applied cost 已分配成本   Zh_|m#)  
applied expense 已分配費用   #>j.$2G>  
applied manufacturing expense 己分配製造費用   hAHq\  
apportioned charge 攤派費用   ` AY_2>7  
appreciation 漲價   |=&cQRY!p  
article of association 公司章程   Yv:55+e!|  
assessment 課稅   LVJxn2x6  
assets 資產   yRo-EP  
attorney fee 律師費   K~22\G`  
audit 審計   ?s:d[To6  
auditor 審計員   4C FB"?n0  
average 平均數   8P=o4lO+  
average cost 平均成本   V{<xff  
bad debt 壞賬   }N*_KzPIa  
balance 餘額   .l@xsJn  
balance sheet 資產負債表   rL}YLR  
bank account 銀行賬戶   ?2> FdtH  
bank balance 銀行結存   6P';DB  
bank charge 銀行手續費   h[PYP5{L  
bank deposit 銀行存款   ij?  
bank discount 銀行貼現   "_`F\DGAZu  
bank draft 銀行匯票   gB<3-J1R  
bank loan 銀行借款   W^G>cC8.L  
bank overdraft 銀行透支   &LbJT$}V  
bankers acceptance 銀行承兌   up'Tit  
bankruptcy 破產   8stwg'  
bearer 持票人   ",!1m7[wF  
beneficiary 受益人   QR>gt;  
bequest 遺產   d9q(xZ5  
bill 票據   $ aUo aI  
bill of exchange 匯票   Q:5KZm[[  
bill of lading 提單   i\dc>C ;  
bills discounted 貼現票據   7e<c$t#H  
bills payable 應付票據   w+N> h;j  
bills receivable 應收票據   3"O>&Q0c  
board of directors 董事會   |m2X+s9  
bonds 債券   2 aL)  
bonus 紅利   P LueVz  
book value 賬面價值   ;INW`b~  
bookkeeper 簿記員   V =-WYu  
bookkeeping 簿記   @WI2hHD  
branch office general ledger 支店往來賬戶   HQB( *  
broker 經紀人   1|ra&(=)  
brought down 接前   Z.M,NR  
brought forward 接上頁   / r=tI )'$  
budget 預算   :hM/f  
by-product 副產品   I}t#%/'YA  
by-product sales 副產品銷售   Q_t`.
jus  
capital 股本   `P9XqWr  
capital income 資本收益   8KR ba4[  
capital outlay 資本支出   g>J<%z,}2  
capital stock 股本   kS!viJwtT  
capital stock certificate 股票   W16,Alf :  
carried down 移後   /"B?1?qc,=  
carried forward 移下頁   0$-xw  
cash 現金   &Sr
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cash account 現金賬戶   0A( +ZM d  
cash in bank 存銀行現金   65Cg]Dt71  
cash on delivery 交貨收款   YJo["Q  
cash on hand 庫存現金   MX@_=Sp-  
cash payment 現金支付   $ mI0Bk  
cash purchase 現購   2
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cash sale 現沽   T,VY.ep/  
cashier 出?#123;員   $5*WLG&AK  
cashiers check 本票   3Oi nK['  
certificate of deposit 存款單折   oIefw:FE,a  
certificate of indebtedness 借據   %%4t~XC#  
certified check 保付支票   d`F&aC  
certified public accountant 會計師   `+uhy,  
charges 費用   (x3.poSt  
charge for remittances 匯水手續費   zA1lca0HK  
charter 營業執照   |JVk&8 ?8  
chartered accountant 會計師   D)d~3`=#  
chattles 動產   'UYR5Y>  
check 支票   *;Ed*ibf  
che stub 支票存根   ;]pJj6J&v  
closed account 己結清賬戶   ~SnSEhE  
closing 結算   9F*+YG!  
closing entries 結賬紀錄   |P%DkM*X  
closing stock 期末存貨   3l#IPRn9AO  
closing the book 結賬   y 8rm  
columnar journal 多欄日記賬   f4PIoZ e  
combination 聯合   _C`K*u 6Z<  
commission 佣金   kJ Mf   
commodity 商品   \xS&v7b  
common stock 普通股   ~>+]% FPv  
company 公司   4A2?Uhpy  
compensation 賠償   !H}vu]R  
compound interest 複利   wy}k1E'M  
consignee 承銷人   7__Q1>o  
consignment 寄銷   7IjQi=#:  
consignor 寄銷人   3fh8$A  
consolidated balance sheet 合併資產負債表   HdPoO;  
consolidated profit and loss account 合併損益表   $n^gmhp  
consolidation 合併   $O dCL  
construction cost 營建成本   |\g5+fv9  
construction revenue 營建收入   n8DxB@DI  
contract 合同   
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control account 統制賬戶   )}_a 0bt  
copyright 版權   3dRr/Ilc  
corporation 公司   w18y}mS"H  
cost 成本   ~mR'Q-hi<  
cost accounting 成本會計   npNB{J[  
cost of labour 勞工成本   MKWyP+6`  
cost of production 生產成本   |H!9f ZO  
cost of manufacture 製造成本   *Otg*,\  
cost of sales 銷貨成本   (1NA  
cost price 成本價格   6l4mS~/  
credit 貸方   )u
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credit note 收款通知單   UF@XK">  
creditor 債權人   W[^qa5W<FB  
crossed check 橫線支票   +fnK/%b  
current account 往來活期賬戶   tT79p.z B  
current asset 流動資產   al[n,u  
current liability 流動負債   4sP2g&  
current profit and loss 本期損益   %3$*K\Ai  
debit 借方   xSBc-u#< G  
debt 債務   QurW
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debtor 債務人   Cj?L@%"  
deed 契據   '`Wwt .
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deferred assets 遞延資產   KR%{a(V;7  
deferred liabilities 遞延負債   uSR~@Lj ~  
delivery 交貨   VV9_`myN7  
delivery expense 送貨費   $&2 UTczp  
delivery order 出貨單   =lVK IW  
demand draft 即期匯票   Rv/Bh<t  
demand note 即期票據   w$u3W*EoU^  
demurrage charge 延期費   Q pmsOp|  
deposit 存款   s\P2Bp_{  
deposit slip 存款單   gc?#pP  
depreciation 折舊   4DOK4{4?5  
direct cost 直接成本   ]$,UPR/3  
direct labour 直接人工   9,^_<O@Q  
director 董事   ]J#9\4Sq  
discount 折扣   FEJ~k1z  
discount on purchase 進貨折扣   jH6&q
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