[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。   `B6~KZ  
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acceptance 承兌   qW*JB4`?a  
account 賬戶   lnuf_;0  
accountant 會計員   wBz?OnD/D  
accounting 會計   Ibt~e4f  
accounting system 會計制度   OUCL tn\  
accounts payable 應付賬款   _GEt:=DAP#  
accounts receivable 應收賬款  
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accumulated profits 累積利益   KwGk8$ U  
adjusting entry ?#123;整記錄   T"7Ue  
adjustment ?#123;整   k"_i7  
administration expense 管理費用   On x[ }x  
advances 預付   al>^}:  
advertising expense 廣告費   4q sIJJ[.  
agency 代理   ny# ?^.1  
agent 代理人   sf{r s*bgp  
agreement 契約   ^Ud1 ag!-  
allotments 分配數   $|+q9o\  
allowance 津貼   #ra"(/)  
amalgamation 合併   h^_Sd"l3  
amortization 攤銷   B-Bgk  
amortized cost 應攤成本   TG4?"0`I5  
annuities 年金   8m%+O#  
applied cost 已分配成本   Z*&y8;vUQ  
applied expense 已分配費用   K@av32{  
applied manufacturing expense 己分配製造費用   kA3nhBH  
apportioned charge 攤派費用   B*
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appreciation 漲價   GIXxOea1  
article of association 公司章程   =eG?O7z&  
assessment 課稅   9G njJ  
assets 資產   I5EKS0MQ!  
attorney fee 律師費   j8Nl'"  
audit 審計   7{<:g!  
auditor 審計員   1Rrp#E}
 
average 平均數   -L%J,f[&,  
average cost 平均成本   oU/CXz?H  
bad debt 壞賬   _dQVundH  
balance 餘額   dkT
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6'  
balance sheet 資產負債表   Axb,{X[6g  
bank account 銀行賬戶   zxN,ys  
bank balance 銀行結存   W(jXOgs+_  
bank charge 銀行手續費   n~~0iU)  
bank deposit 銀行存款   )qXl8HI  
bank discount 銀行貼現   hf5yTs  
bank draft 銀行匯票   po J7q (  
bank loan 銀行借款   "},0Cs  
bank overdraft 銀行透支   pkWJb!  
bankers acceptance 銀行承兌   b| e7mis@  
bankruptcy 破產   <{$0mUn;s|  
bearer 持票人   &T7|f!y  
beneficiary 受益人   uZ[7[mK}n7  
bequest 遺產   TL^af
-  
bill 票據   P-B3<~*i!  
bill of exchange 匯票   e,j2#wjor  
bill of lading 提單   y3!r;>2k=  
bills discounted 貼現票據   3&H#LGoV$  
bills payable 應付票據   bbGSh|u+P  
bills receivable 應收票據   -P I$SA,  
board of directors 董事會   ;%-f>'KhI7  
bonds 債券   Af*e:}}  
bonus 紅利   \}CQo0v  
book value 賬面價值   2|="!c8K  
bookkeeper 簿記員   +{b!,D3sa*  
bookkeeping 簿記   sZ~q|}D-  
branch office general ledger 支店往來賬戶   %V40I{1  
broker 經紀人   U5rcI6  
brought down 接前   Xz/5Wis4  
brought forward 接上頁   9\2<#,R1q  
budget 預算   :.;pRz  
by-product 副產品   =+I~K'2  
by-product sales 副產品銷售   z"cF\F  
capital 股本   3Z,J&d`[  
capital income 資本收益   c!,&]*h"k  
capital outlay 資本支出   DV={bcQ  
capital stock 股本   ].E89_|O  
capital stock certificate 股票   r'!H
WR  
carried down 移後   ~|W0+&):  
carried forward 移下頁   j$2rU'  
cash 現金   #Az#dt]H  
cash account 現金賬戶   +sN'Y/-  
cash in bank 存銀行現金   'brt?oZ%  
cash on delivery 交貨收款   Y}db<Cz X  
cash on hand 庫存現金   +C
e[OG.  
cash payment 現金支付   i}fAjS:W  
cash purchase 現購   M:%6$``  
cash sale 現沽   0Dx,)C  
cashier 出?#123;員   nC-=CMWWr  
cashiers check 本票   ^,P# <,D,  
certificate of deposit 存款單折   <K^{36h  
certificate of indebtedness 借據   j`fQN  
certified check 保付支票   bfjC:"!H  
certified public accountant 會計師    18(hrj  
charges 費用   yH\3*#+  
charge for remittances 匯水手續費   C*+gQeK  
charter 營業執照    O=,[u?  
chartered accountant 會計師   &sFEe<  
chattles 動產   n*'i{P]  
check 支票   [r[IWy(}  
che stub 支票存根   l|, Hj  
closed account 己結清賬戶   R?%J   
closing 結算   =H<I` J'  
closing entries 結賬紀錄   |2i=oX(r|  
closing stock 期末存貨   d|P,e;m-  
closing the book 結賬   A*1-2
  
columnar journal 多欄日記賬   5=;LHS*   
combination 聯合   s} I8:ufT  
commission 佣金   e(e_p#  
commodity 商品   uX.^z
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common stock 普通股   [uJfmrEH  
company 公司   ~}lYp^~:J  
compensation 賠償   xz$-_NWW  
compound interest 複利   SG5GJCkc  
consignee 承銷人   UR3qzPm!0e  
consignment 寄銷   k-:wM`C  
consignor 寄銷人   \wJ2>Q  
consolidated balance sheet 合併資產負債表   u-8b,$@Z>'  
consolidated profit and loss account 合併損益表   5Kadh
2nz  
consolidation 合併   >yZe1CP  
construction cost 營建成本   G_vcuCHm  
construction revenue 營建收入   |S0w>VH>  
contract 合同   \ oY/hT_  
control account 統制賬戶   Rm&^[mv  
copyright 版權   Po)!vL"   
corporation 公司   ax.;IU  
cost 成本   <Ny DrO"C3  
cost accounting 成本會計   ^"\3dfzKM  
cost of labour 勞工成本   6#J>b[Q  
cost of production 生產成本   ifXGH> C  
cost of manufacture 製造成本   f3>L/9[[<P  
cost of sales 銷貨成本   3jI rB%  
cost price 成本價格   TR<M3,RG#%  
credit 貸方   ;u(#-C2^{l  
credit note 收款通知單   J1s~w`,  
creditor 債權人   vvTQ!Aa  
crossed check 橫線支票   |Ix{JP"Lk  
current account 往來活期賬戶   '%H\k5^  
current asset 流動資產   g3Xab  
current liability 流動負債   iBM;$0Y  
current profit and loss 本期損益   9a6ij*#  
debit 借方   5LF&C0v  
debt 債務   18HmS>Qo  
debtor 債務人   QX`T-)T e  
deed 契據   (^G@-eh  
deferred assets 遞延資產   cXd?48O  
deferred liabilities 遞延負債   <hV%OrBz-  
delivery 交貨   >1$ vG  
delivery expense 送貨費   O x),jc[/  
delivery order 出貨單   +W%3VV$  
demand draft 即期匯票   ; u@& [  
demand note 即期票據   ppP0W`p  
demurrage charge 延期費   0Ym_l?]m[  
deposit 存款   @Y&UP  
deposit slip 存款單   TwI'}J|w  
depreciation 折舊   7'g{:dzS*3  
direct cost 直接成本    z@8W  
direct labour 直接人工   ^[6S]Ft(  
director 董事   Gp9:#L!  
discount 折扣   {@&%Bq*&  
discount on purchase 進貨折扣   +T/T\[  
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