[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。   Enn"hdI  
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acceptance 承兌   %,@e^3B  
account 賬戶   i/`m`qdg  
accountant 會計員   qGB{7-ru  
accounting 會計   DN-+o
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accounting system 會計制度   Z
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accounts payable 應付賬款   yy i#Mo ,  
accounts receivable 應收賬款   bU2Z[s n.  
accumulated profits 累積利益   lvBx\e;7P  
adjusting entry ?#123;整記錄   J$GUB3 G  
adjustment ?#123;整   bB1UZ O  
administration expense 管理費用   1AM!8VR2  
advances 預付   [ 0KlC1=  
advertising expense 廣告費   =C8?M  
agency 代理   V)~.~2$  
agent 代理人   d"*uB
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agreement 契約   ^cP!\E-^  
allotments 分配數   $0>60<J  
allowance 津貼   CUBEW~X}M  
amalgamation 合併   l3Q(TH~I  
amortization 攤銷   7XTkX"zKj  
amortized cost 應攤成本   Eg#K.5hJ  
annuities 年金   t\~P:"  
applied cost 已分配成本   Oj3.q#)`Z  
applied expense 已分配費用   ?mFv0_!O
 
applied manufacturing expense 己分配製造費用   =S+wCN  
apportioned charge 攤派費用   Q  Nh|Wz  
appreciation 漲價   hIs4@0  
article of association 公司章程   0ghGBuv1s  
assessment 課稅   +./H6!  
assets 資產   'g=  
attorney fee 律師費   tl,.fjZn  
audit 審計   .oYl-.E>&  
auditor 審計員   dJeNbVd  
average 平均數   ; >hNt  
average cost 平均成本   !;Yg/'vD-  
bad debt 壞賬   Xqg@ e:g  
balance 餘額   )wam8k5  
balance sheet 資產負債表   AN8`7F1  
bank account 銀行賬戶   }Jy8.<Gd^  
bank balance 銀行結存   SPX$U5&  
bank charge 銀行手續費   zZPuha8  
bank deposit 銀行存款   7~^GA.92  
bank discount 銀行貼現   I7|Pi[e  
bank draft 銀行匯票   A&.WH?p  
bank loan 銀行借款   *4Thd:7 `  
bank overdraft 銀行透支   /YP {,#p  
bankers acceptance 銀行承兌   ZRh~`yy  
bankruptcy 破產    Ch&a/S}  
bearer 持票人   z&#SPH*  
beneficiary 受益人   #>b3"[ |  
bequest 遺產   wSzv|\ G  
bill 票據   2&:f&"  
bill of exchange 匯票   Z0x ar]4V  
bill of lading 提單   Z&Pg"a?\  
bills discounted 貼現票據   C%$edEi  
bills payable 應付票據   p4.wh|n  
bills receivable 應收票據   ]qethaNy  
board of directors 董事會   !"HO]3-o  
bonds 債券   L[oui,}_  
bonus 紅利   u)X=Qm)  
book value 賬面價值   cs,N <|  
bookkeeper 簿記員   kO.%9wFbz  
bookkeeping 簿記   BgurzS4-  
branch office general ledger 支店往來賬戶   Su 586;\  
broker 經紀人   lGPUIoUo  
brought down 接前   T*8VDY7  
brought forward 接上頁   \\PjKAsh  
budget 預算   nrL9 E'F'  
by-product 副產品   AF;)#T <  
by-product sales 副產品銷售   2Nu=/tMN  
capital 股本   B6u /mo<  
capital income 資本收益   ?]|\4]zV  
capital outlay 資本支出   5gH1.7i b  
capital stock 股本   g`{;(/M+  
capital stock certificate 股票   Fsmycr!R  
carried down 移後   BWeA@v  
carried forward 移下頁   q MfT>rH  
cash 現金   ^=BTz9QM  
cash account 現金賬戶   SN9kFFIPb=  
cash in bank 存銀行現金   f/ ?_  
cash on delivery 交貨收款   0LPig[  
cash on hand 庫存現金   ^1S!F-H4\  
cash payment 現金支付   Jj>?GAir  
cash purchase 現購   Pu7_ v  
cash sale 現沽   ,~aQL  
cashier 出?#123;員   35Ij ..z0  
cashiers check 本票   oI0M%/aM  
certificate of deposit 存款單折   **w!CaqvY  
certificate of indebtedness 借據   mC4zactv  
certified check 保付支票   )JDs\fUE  
certified public accountant 會計師   iqC|G/  
charges 費用   #X%~B'  
charge for remittances 匯水手續費   JmF l|n/H  
charter 營業執照   gFeO}otm  
chartered accountant 會計師   R+2+-j4  
chattles 動產   #+:9T/*>0  
check 支票   @)UZ@ ~R  
che stub 支票存根   gy,ht3  
closed account 己結清賬戶   l Q'I   
closing 結算   ;\a YlV-  
closing entries 結賬紀錄   c& r70L,  
closing stock 期末存貨   Upc+Ukw  
closing the book 結賬   K{x\4  
columnar journal 多欄日記賬   6%'.A]"  
combination 聯合   ^`*9QjY  
commission 佣金   NaPt"G  
commodity 商品   G3+.H  
common stock 普通股   ^WHE$4U`  
company 公司   9i'jjN  
compensation 賠償   H35S#+KX  
compound interest 複利   Y#!UPhg<  
consignee 承銷人  
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consignment 寄銷   D N'3QQn  
consignor 寄銷人   FK:;e lZ  
consolidated balance sheet 合併資產負債表   .\[`B.Q  
consolidated profit and loss account 合併損益表   a H 4c02s$  
consolidation 合併   >z/#_z@LV  
construction cost 營建成本   OP~Hdo
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construction revenue 營建收入   p6]7&{>  
contract 合同   Z8# (kmBdB  
control account 統制賬戶   Z,RzN5eN  
copyright 版權   t#Z-mv:(  
corporation 公司   :V1W/c  
cost 成本   c2h{6;bfY  
cost accounting 成本會計   %@wJ`F2a_  
cost of labour 勞工成本   gi(H]|=a  
cost of production 生產成本   nc~F_i=  
cost of manufacture 製造成本   V[{6e  
cost of sales 銷貨成本   t0/p]=+.p/  
cost price 成本價格   R%Qf7Q  
credit 貸方   RS"H8P4W  
credit note 收款通知單   VC u{&Sh*  
creditor 債權人   Usr@uI#{J  
crossed check 橫線支票   l,R/Gl  
current account 往來活期賬戶   ;,$NAejgd  
current asset 流動資產   FYOD Upn  
current liability 流動負債   ?5U2D%t  
current profit and loss 本期損益   Da&vb D-Bg  
debit 借方   [D
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debt 債務   <A<{,:5C  
debtor 債務人   0]>u)%  
deed 契據   P7J>+cm  
deferred assets 遞延資產   K\>tA)IPSV  
deferred liabilities 遞延負債   3Vsc 9B"w  
delivery 交貨   Vx(B{5>Vu  
delivery expense 送貨費   x9$` W  
delivery order 出貨單   stG~AC  
demand draft 即期匯票   6Se?sHC>  
demand note 即期票據   3,>0a  
demurrage charge 延期費   Tu@8}C  
deposit 存款   K)-U1JE7  
deposit slip 存款單   M^MdRu  
depreciation 折舊   TK5K_V*7  
direct cost 直接成本   il}%7b-  
direct labour 直接人工   w<C#Bka  
director 董事   tna .52*/  
discount 折扣   x1Lb*3Fe  
discount on purchase 進貨折扣   A:>01ZJ5S+  
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