[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。   vl,Ff 9  
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acceptance 承兌   oZCjci-  
account 賬戶   F T$Z8  
accountant 會計員    a\@k5?  
accounting 會計   5_\+8A*  
accounting system 會計制度   6hX[5?}  
accounts payable 應付賬款   A<$w }Fy;  
accounts receivable 應收賬款   :*6#(MX  
accumulated profits 累積利益   9iy3 dy^  
adjusting entry ?#123;整記錄   Y:-O/X  
adjustment ?#123;整   t<DZW#  
administration expense 管理費用   WH6Bs=G\}  
advances 預付   XJI ff$K  
advertising expense 廣告費   )'3V4Z&  
agency 代理   LeTOVgjA|  
agent 代理人   4?2$~\ x  
agreement 契約   WnkIi,<  
allotments 分配數   _ \LPP_  
allowance 津貼   u>y/<9]q8  
amalgamation 合併   &hco3HfW  
amortization 攤銷   |q+dTy_n  
amortized cost 應攤成本   px>g  
annuities 年金   &o]ic(74c?  
applied cost 已分配成本   u P&<  
applied expense 已分配費用   C>gC99  
applied manufacturing expense 己分配製造費用   %~$coZY^  
apportioned charge 攤派費用   &R
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appreciation 漲價   N}rc3d#  
article of association 公司章程   fUV;3du  
assessment 課稅   4u}jkd$]*  
assets 資產   H b}(.`  
attorney fee 律師費   `vc?*"  
audit 審計   'irHpN6n  
auditor 審計員   X7Z=@d(
 
average 平均數   sG K7Uy  
average cost 平均成本   cI/
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bad debt 壞賬   t8_i[Hw6D  
balance 餘額   *:tfz*FG$G  
balance sheet 資產負債表   _p^&]eQ+k#  
bank account 銀行賬戶   g3Z"ri~!G  
bank balance 銀行結存   N`xXH  
bank charge 銀行手續費   FNy-&{P2  
bank deposit 銀行存款   iQ#dWxw4  
bank discount 銀行貼現   ]~d!<x#+  
bank draft 銀行匯票   1}XESAX;0  
bank loan 銀行借款   1P6!E*z\  
bank overdraft 銀行透支   $s`#&.>c-  
bankers acceptance 銀行承兌   8=Aoj%l#  
bankruptcy 破產   &w ea]./B  
bearer 持票人   qtYVX:M@,  
beneficiary 受益人   G+V?c1Me  
bequest 遺產   t1rAS.z&  
bill 票據   Cj1nll8c  
bill of exchange 匯票   m&{%6  
bill of lading 提單   ,/Usyb,`  
bills discounted 貼現票據   sB+ B,DF  
bills payable 應付票據   W) p?cK`  
bills receivable 應收票據   kB3@;z:  
board of directors 董事會   OkfnxknZ|  
bonds 債券   < s1  
bonus 紅利   f*E#E=j  
book value 賬面價值   6~.{~+Bd  
bookkeeper 簿記員   dk[MT'DV  
bookkeeping 簿記    Lxqv  
branch office general ledger 支店往來賬戶   M%"{OHj!o  
broker 經紀人   *)xjMTJ%  
brought down 接前   dO!5`
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brought forward 接上頁   c6~<vV'}  
budget 預算    7I;A5f  
by-product 副產品   ("txj[v-/  
by-product sales 副產品銷售   kpLx?zW--q  
capital 股本   ;!Q}g19C  
capital income 資本收益   "Kc1@EX=  
capital outlay 資本支出   :{'%I#k2  
capital stock 股本   SEXmVFsQ
 
capital stock certificate 股票   6!$
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carried down 移後   <&MY/vV  
carried forward 移下頁   k#DMd9
 
cash 現金   9D,/SZ-v  
cash account 現金賬戶  
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cash in bank 存銀行現金   'Fr"96C$  
cash on delivery 交貨收款   w7`0 9oJm  
cash on hand 庫存現金   v)s; wD  
cash payment 現金支付   %pBc]n
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cash purchase 現購   {2=f,,|+f  
cash sale 現沽   y41,T&ja  
cashier 出?#123;員   UtYwG
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cashiers check 本票   'wd&O03&  
certificate of deposit 存款單折   hzV= 7  
certificate of indebtedness 借據   HtAO9  
certified check 保付支票   )m<C mYr2  
certified public accountant 會計師   .)[0yW&  
charges 費用   GB8>R  
charge for remittances 匯水手續費   s]'EIw}mo  
charter 營業執照   =l+~}/7'Z  
chartered accountant 會計師   TaNcnAY>9  
chattles 動產   x 03@}M1  
check 支票   QUKv :;  
che stub 支票存根   I'e`?H t  
closed account 己結清賬戶   *RJ
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closing 結算   zY2o;-d|4  
closing entries 結賬紀錄   |?<^
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closing stock 期末存貨   aU?HIIA  
closing the book 結賬   Rg\D-F6:  
columnar journal 多欄日記賬   M&J$9X  
combination 聯合   SI9PgC  
commission 佣金   u}eLf'^ZCe  
commodity 商品   <Wa7$hF  
common stock 普通股   z2IKd'Wy  
company 公司   Wo+^R%K'4  
compensation 賠償   jSdW?IH  
compound interest 複利   >bbvQb+j  
consignee 承銷人   6YF<GF{  
consignment 寄銷   rq![a};~  
consignor 寄銷人   /33m6+  
consolidated balance sheet 合併資產負債表   EWK?vs  
consolidated profit and loss account 合併損益表   9^1li2zk{  
consolidation 合併   TxvvCV^  
construction cost 營建成本   $VnPs!a  
construction revenue 營建收入  
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contract 合同   bA02)?L  
control account 統制賬戶   tNC;CP#R+  
copyright 版權   ES ?6  
corporation 公司   vEC#W43l  
cost 成本   7_CX6:  
cost accounting 成本會計   >gf,8flgj  
cost of labour 勞工成本   h)h%y )1  
cost of production 生產成本   St;@ZV  
cost of manufacture 製造成本   8Az|SJ<  
cost of sales 銷貨成本   ~'VVCtA  
cost price 成本價格   35n'sVn  
credit 貸方   3"LT''  
credit note 收款通知單   e`bP=7`
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creditor 債權人   1{.5X8y1x  
crossed check 橫線支票   Wiere0 2*  
current account 往來活期賬戶   rp,Us#>6  
current asset 流動資產   0`$fs.4c  
current liability 流動負債   d-'BT( @:  
current profit and loss 本期損益   ("P]bU+'>  
debit 借方   ux bLoE  
debt 債務   DA^!aJ6iF  
debtor 債務人   =h,J!0Y  
deed 契據   
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deferred assets 遞延資產   'c#AGi9  
deferred liabilities 遞延負債   j026CVL  
delivery 交貨   pMV?vH  
delivery expense 送貨費   ,jdTe?[*^  
delivery order 出貨單   7}puj%JS /  
demand draft 即期匯票   />2zKF?  
demand note 即期票據   Yd]  
demurrage charge 延期費   m*vz   
deposit 存款   TF~cDn
 
deposit slip 存款單   ~WKWx.ul  
depreciation 折舊   <{IeCir  
direct cost 直接成本   0y3C />a  
direct labour 直接人工   He1~27+99  
director 董事   'tJxADK  
discount 折扣   yi*EE%  
discount on purchase 進貨折扣   bJ^Jmb  
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