[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。   FF jRf  
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acceptance 承兌   }Wqtip:L  
account 賬戶   ~9bv Wd1D  
accountant 會計員   Z) t{JHm:  
accounting 會計   K9^"NS3  
accounting system 會計制度   }q]jjs  
accounts payable 應付賬款   9LHa&""  
accounts receivable 應收賬款   ~\3l!zIq  
accumulated profits 累積利益   +2El  
adjusting entry ?#123;整記錄   sX Z4U0#  
adjustment ?#123;整   ;)P5#S!n-  
administration expense 管理費用   $q^O%(  
advances 預付   CxkMhd8qz  
advertising expense 廣告費   1S
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agency 代理   >gF-6nPQ  
agent 代理人   &D^ e<j}RQ  
agreement 契約   /RMer Xj  
allotments 分配數   AT-0}9z{  
allowance 津貼   hj+p`e S  
amalgamation 合併   [Zh2DNp  
amortization 攤銷   y1nP F&_  
amortized cost 應攤成本   |MVV +.X  
annuities 年金   '
Z y{mq\  
applied cost 已分配成本   pA*i!.E/b  
applied expense 已分配費用   &D)Hz  
applied manufacturing expense 己分配製造費用   !#C)99L"F  
apportioned charge 攤派費用   u 6f4yQ  
appreciation 漲價   @::lJDGVv  
article of association 公司章程   $@68=  
assessment 課稅   RZ<.\N (M  
assets 資產   7WXiG0
 
attorney fee 律師費   K[n<+e;G  
audit 審計   R&gWqt/  
auditor 審計員   ` 4OMZMq  
average 平均數   am3V9"\  
average cost 平均成本   1T:)Zv'  
bad debt 壞賬   1+Sg"?8  
balance 餘額   w8O hJv  
balance sheet 資產負債表   >}mNi:6xq  
bank account 銀行賬戶   0,bt^a  
bank balance 銀行結存   Oxpo6G  
bank charge 銀行手續費   5VuCU  
bank deposit 銀行存款   xNn>+J  
bank discount 銀行貼現   Q:kwQg:~  
bank draft 銀行匯票   ,#=eu 85'  
bank loan 銀行借款   `d.Gw+ Un  
bank overdraft 銀行透支   av"Dljc  
bankers acceptance 銀行承兌   coW)_~U|  
bankruptcy 破產   2m|Eoc&M_  
bearer 持票人   BEFe~* ~  
beneficiary 受益人   hZ%2?v`  
bequest 遺產   !'+\]eA  
bill 票據   $ V3n~.=  
bill of exchange 匯票   :vw0r`  
bill of lading 提單   ZBPd(;"x+  
bills discounted 貼現票據   ex{)mE4Cd  
bills payable 應付票據   QziN]  
bills receivable 應收票據   BDWim`DK"  
board of directors 董事會   ^ sS>Mts  
bonds 債券   /5&3WG&<u  
bonus 紅利   "0!~g/X`rK  
book value 賬面價值   tX+0 GLz  
bookkeeper 簿記員   !Jk(&.  
bookkeeping 簿記   6\%r6_.d  
branch office general ledger 支店往來賬戶   Og_2k ~  
broker 經紀人   8}Fw%;Cb  
brought down 接前   od;Bb  
brought forward 接上頁   ^- u [q- !  
budget 預算   tq2-.]Y@U  
by-product 副產品   B?$S~5  }  
by-product sales 副產品銷售   pK-_R #  
capital 股本   [c,
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capital income 資本收益   #(m`2Z`H  
capital outlay 資本支出   0*/m
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capital stock 股本   C3&17O6  
capital stock certificate 股票   0f_66`  
carried down 移後   v(i1Z}*b  
carried forward 移下頁   Xw&QrTDS`  
cash 現金   Gw{Gt]liq  
cash account 現金賬戶   45]Ym{]  
cash in bank 存銀行現金   #|)JD@;Q  
cash on delivery 交貨收款   AsTMY02|  
cash on hand 庫存現金   h
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cash payment 現金支付   {JCSR2BB  
cash purchase 現購   |!?2
OTY  
cash sale 現沽   \] tq7  
cashier 出?#123;員   _lP4ez Y  
cashiers check 本票   "`gfy  
certificate of deposit 存款單折   _C7abw-  
certificate of indebtedness 借據   `I]1l MJ)o  
certified check 保付支票   Z"teZ0H  
certified public accountant 會計師   Jnh;;<  
charges 費用   MAm1w'ol"  
charge for remittances 匯水手續費   (mD-FR@#  
charter 營業執照   .WN;TjEg!  
chartered accountant 會計師   L8,H9T#e  
chattles 動產   X67C;H+  
check 支票   jKY Aid{-  
che stub 支票存根   g=8|z#S  
closed account 己結清賬戶   YR^Ee8_H  
closing 結算   [TiTff&LV  
closing entries 結賬紀錄  
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closing stock 期末存貨   d/ 'A\"o+  
closing the book 結賬   |r)>bY7  
columnar journal 多欄日記賬   `dG.L  
combination 聯合   >/*?4  
commission 佣金   ZuF4N=;  
commodity 商品   ];d5X  
common stock 普通股   q v ;1$  
company 公司   /-G qG)PX  
compensation 賠償   |!jYv'%  
compound interest 複利   w@
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consignee 承銷人   .N-'; %8  
consignment 寄銷   Lz#$_Am'H  
consignor 寄銷人   e)ZyTuj  
consolidated balance sheet 合併資產負債表   W<cW;mO  
consolidated profit and loss account 合併損益表   )7Hon  
consolidation 合併   [0**&.obz  
construction cost 營建成本   886 ('  
construction revenue 營建收入   1pYmtr  
contract 合同   L.I}- n  
control account 統制賬戶   IGF37';;  
copyright 版權   NIWI6qCw  
corporation 公司   e"v[)b++Y  
cost 成本   qH{8n`  
cost accounting 成本會計   1?e>x91  
cost of labour 勞工成本   >[E|p6jgT  
cost of production 生產成本   \>aa8LOe  
cost of manufacture 製造成本   ZF/J/
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cost of sales 銷貨成本   %z!d4J75  
cost price 成本價格   '
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credit 貸方   KL
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credit note 收款通知單   61s2bt#  
creditor 債權人   \M'bY:  
crossed check 橫線支票   4}r\E,`*X  
current account 往來活期賬戶   !S >|Qh  
current asset 流動資產   :#Ex3H7  
current liability 流動負債   @kCD.  
current profit and loss 本期損益   0^)8*O9$  
debit 借方   =yhn8t7@]  
debt 債務   %1 VNP(E  
debtor 債務人  
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deed 契據   >2/wzs
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deferred assets 遞延資產   cc2oFn  
deferred liabilities 遞延負債   Z@c0(ol  
delivery 交貨   q.,p6D  
delivery expense 送貨費   r:8]\RU  
delivery order 出貨單   #0YzPMV  
demand draft 即期匯票   e8P!/x-y  
demand note 即期票據   HhY2`P8  
demurrage charge 延期費   X,JWLS J  
deposit 存款   _A~~L6C  
deposit slip 存款單   ;* 37ta  
depreciation 折舊   J?n)FgxS  
direct cost 直接成本   \{+nXn  
direct labour 直接人工   5>4A}hSe  
director 董事   hklO:,`  
discount 折扣   ffoo^1}1  
discount on purchase 進貨折扣   \$~oH3m&  
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