[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。   G3HmLz  
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acceptance 承兌   <KF|QE  
account 賬戶   6b9 oSY-8  
accountant 會計員   g@!mV)c97  
accounting 會計   LXr yv;H  
accounting system 會計制度   M),i4a?2  
accounts payable 應付賬款   c <8s\2  
accounts receivable 應收賬款   S}Wj+H;  
accumulated profits 累積利益   e_Na_l]  
adjusting entry ?#123;整記錄   P9~7GFas|  
adjustment ?#123;整   q-%;~LF  
administration expense 管理費用   A)/ 8FYc  
advances 預付   CeD O:J=,  
advertising expense 廣告費   pp$WM\r  
agency 代理   kB-%T66\  
agent 代理人   29DYL  
agreement 契約   8A{n9>jrb  
allotments 分配數   6eSc
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allowance 津貼   8<UD#i@:C  
amalgamation 合併   h}&WBN  
amortization 攤銷   xSFY8  
amortized cost 應攤成本   Ca]+*Eb9z{  
annuities 年金   0|g|k7c{rF  
applied cost 已分配成本   (H/JB\~r  
applied expense 已分配費用   "'us.t.  
applied manufacturing expense 己分配製造費用   gs)wQgJ[  
apportioned charge 攤派費用   i3~"qbU%z[  
appreciation 漲價   m6J7)Wp  
article of association 公司章程   6/`$Y!.ub  
assessment 課稅   ?-CZJr  
assets 資產   BsV2Q`(gT  
attorney fee 律師費   '_& Xemz  
audit 審計   q_eGY&M  
auditor 審計員   " >vxY i  
average 平均數   xc[LbaBG  
average cost 平均成本   4G`7]<  
bad debt 壞賬   s`W
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balance 餘額   ydo"H9NOS  
balance sheet 資產負債表   GxWA=Xp^~G  
bank account 銀行賬戶   +yX\!H"  
bank balance 銀行結存   G+
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bank charge 銀行手續費   07WZ w1(;  
bank deposit 銀行存款   f/t1@d!  
bank discount 銀行貼現   4.)
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bank draft 銀行匯票   fZU#%b6G  
bank loan 銀行借款   O,(p><k$/  
bank overdraft 銀行透支   Rg3 Lo ?  
bankers acceptance 銀行承兌   ~^*IP1.3  
bankruptcy 破產    PZZTRgVc  
bearer 持票人   _" 0VM>  
beneficiary 受益人   ~|+!xh  
bequest 遺產   aa:Oh^AJy  
bill 票據   YEF|SEon0  
bill of exchange 匯票   E)liuu!qI  
bill of lading 提單   `6:;*#jO,  
bills discounted 貼現票據   9U1cH qV  
bills payable 應付票據   MxMrLiqU6l  
bills receivable 應收票據   SE=3`rVJ  
board of directors 董事會   6'6"Ogu%'  
bonds 債券   "YbvI@pD  
bonus 紅利   8&FnXhZg4  
book value 賬面價值   `$j"nP F_  
bookkeeper 簿記員   CAg\-*
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bookkeeping 簿記   P?%kV  
branch office general ledger 支店往來賬戶   u
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broker 經紀人   2Qg.b-C  
brought down 接前   Sc Uh -y_  
brought forward 接上頁   iHy=92/Ww  
budget 預算   k$`~,LJp  
by-product 副產品   ld
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by-product sales 副產品銷售   l$KC\$?%*  
capital 股本   ;O=tSEe  
capital income 資本收益   &|('z\k  
capital outlay 資本支出   *B"p:F7J|  
capital stock 股本   v;.7-9c*  
capital stock certificate 股票   nbM[?=WS  
carried down 移後   &oJ=   
carried forward 移下頁   $_s"16s  
cash 現金   J@RhbsZn  
cash account 現金賬戶   uJ jm50R<  
cash in bank 存銀行現金   uM"G)$I\  
cash on delivery 交貨收款   J6Uo+0S  
cash on hand 庫存現金   P,y*H_@k  
cash payment 現金支付   {qO[93yg)/  
cash purchase 現購   a4HUP*  
cash sale 現沽   rlSar$  
cashier 出?#123;員   4DY\QvW5  
cashiers check 本票   4B>N[#-0=  
certificate of deposit 存款單折   0ut/ ')[  
certificate of indebtedness 借據   ~"eos~AuW  
certified check 保付支票   p!5oz2RK  
certified public accountant 會計師   A[QU
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charges 費用   ^|yw)N]Q/  
charge for remittances 匯水手續費   nX( 2&<  
charter 營業執照   oNHbQ&h  
chartered accountant 會計師   <SeK3@Gi  
chattles 動產   v'`VyXetl  
check 支票   },9Hq~TA  
che stub 支票存根   \9Nd"E[B  
closed account 己結清賬戶   eSvS<\p  
closing 結算   jd<`W  
closing entries 結賬紀錄   " `rkp=  
closing stock 期末存貨   V8`o71p  
closing the book 結賬   R5M/Ho 4
 
columnar journal 多欄日記賬   J^tLKTB  
combination 聯合   OwXw9  
commission 佣金   olc7&R  
commodity 商品   ];& @T\Rj  
common stock 普通股   Jq0aDf f  
company 公司   gA0:qEL\  
compensation 賠償   )C^ZzmB  
compound interest 複利   b1An2e[  
consignee 承銷人   \;&WF1d`ac  
consignment 寄銷   lYz{#UX}  
consignor 寄銷人   [(Z{5gK  
consolidated balance sheet 合併資產負債表   Ox.6]W~  
consolidated profit and loss account 合併損益表   5>z`==N)  
consolidation 合併   xUT]6T0dB  
construction cost 營建成本   #{-l(016y  
construction revenue 營建收入   BYjEo  
contract 合同   J1P jM
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control account 統制賬戶   a2J01B  
copyright 版權   {4 B{~Qe;  
corporation 公司   #.1+-^TQk  
cost 成本   }HdibCAOf  
cost accounting 成本會計   }>`rf{T  
cost of labour 勞工成本   dk<) \C"  
cost of production 生產成本   *F:f\9  
cost of manufacture 製造成本   /2 V  
cost of sales 銷貨成本   )"W__U0  
cost price 成本價格   0hJ,l.   
credit 貸方   .gZ1}2GF=  
credit note 收款通知單   TVy\%FP^L  
creditor 債權人   0\W
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crossed check 橫線支票   Uwj|To&QR  
current account 往來活期賬戶   -M\ae  
current asset 流動資產   ck0K^o v  
current liability 流動負債   "d1~(0=6<m  
current profit and loss 本期損益   o:oQF[TcFO  
debit 借方   ) ,DLrGOl  
debt 債務   CKB~&>xx  
debtor 債務人   ~w Ekbq=  
deed 契據   } O:Y?Wq
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deferred assets 遞延資產   EV=/'f[++  
deferred liabilities 遞延負債   EA#{N<  
delivery 交貨   `MD%VHQ9U  
delivery expense 送貨費   hj4!* c  
delivery order 出貨單   1}=@';cK*  
demand draft 即期匯票   &YiUhK  
demand note 即期票據   }, eV?eGj  
demurrage charge 延期費   _tba:a(  
deposit 存款   Hl"^E*9x  
deposit slip 存款單    9E`Laf  
depreciation 折舊   (FVHtZi7  
direct cost 直接成本   V -X*e  
direct labour 直接人工   }BFX7X  
director 董事   A,PF#G(  
discount 折扣   :{8,O-  
discount on purchase 進貨折扣   pB(|Y]3A  
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