[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。   +hKU]DP2;  
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acceptance 承兌   %J'/cmR&  
account 賬戶   qu#xc0?  
accountant 會計員   ta5_k&3N  
accounting 會計   FaJK R  
accounting system 會計制度   ;d>n2  
accounts payable 應付賬款   l(x0d  
accounts receivable 應收賬款   }>y!I5O  
accumulated profits 累積利益   `3?
HQ2n  
adjusting entry ?#123;整記錄   @}PXBU   
adjustment ?#123;整   Fa`%MR1  
administration expense 管理費用   DXj>u9*%
 
advances 預付   34CcZEQQ  
advertising expense 廣告費   $XcH
.z  
agency 代理   Y>C05?>  
agent 代理人   ^6{op3R_  
agreement 契約   (!b)<V*  
allotments 分配數   [QMN0#(h  
allowance 津貼   '+l"zK]L-  
amalgamation 合併   RIUJX{?  
amortization 攤銷   0datzEns`  
amortized cost 應攤成本   m<#^c?u  
annuities 年金   hl0X,G+@  
applied cost 已分配成本   96;5  
applied expense 已分配費用   \7h>9}wGf  
applied manufacturing expense 己分配製造費用   E,ilJl\  
apportioned charge 攤派費用   G2y1S/  
appreciation 漲價   ab9ecZ  
article of association 公司章程   J9;fqQCt  
assessment 課稅   y4@gw.pt  
assets 資產   }M(xN6E  
attorney fee 律師費   s5G`?/  
audit 審計   -B/'ArOo]  
auditor 審計員   ]8"U)fzmc.  
average 平均數   teb(gUy}L6  
average cost 平均成本   &ID! lEd  
bad debt 壞賬   R#YeE`K  
balance 餘額   o,?G(  
balance sheet 資產負債表   PP\ bDEPy  
bank account 銀行賬戶   
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bank balance 銀行結存   Odw'Ua  
bank charge 銀行手續費   QEut@L  
bank deposit 銀行存款   s8's(*]  
bank discount 銀行貼現   KkTE -$-  
bank draft 銀行匯票   1_!?wMo:f  
bank loan 銀行借款   LibQlNW\  
bank overdraft 銀行透支   6`6 / 2C$%  
bankers acceptance 銀行承兌   QL7.QG  
bankruptcy 破產   `YwJ.E  
bearer 持票人   KX;JX*)J  
beneficiary 受益人   2[(~_VJ  
bequest 遺產   fwA8=oSZd  
bill 票據   mT-[I<  
bill of exchange 匯票   2<!IYEyT  
bill of lading 提單   nhMxw@Z\  
bills discounted 貼現票據   h* 40jZ  
bills payable 應付票據   v,*C>u\3s  
bills receivable 應收票據   a6;[Z  
board of directors 董事會   JF~9efWe>  
bonds 債券   Sx J0Y8#z  
bonus 紅利   1anh@T.  
book value 賬面價值   %,~\,+NP  
bookkeeper 簿記員   #C.  
bookkeeping 簿記   ,W [J@4.  
branch office general ledger 支店往來賬戶   9,JM$ Y {  
broker 經紀人   }[lP^Qs  
brought down 接前   &
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brought forward 接上頁   }.'rhR+  
budget 預算   ZCZ@ZN  
by-product 副產品   sCt)Yp+8}B  
by-product sales 副產品銷售   U$OI]Dd9  
capital 股本   ]&P\|b1*g  
capital income 資本收益   +XO\#$o>W  
capital outlay 資本支出   a:l-cZ/!  
capital stock 股本   >EFWevT{  
capital stock certificate 股票   $+n6V2^K)7  
carried down 移後   +a N8l1  
carried forward 移下頁   Z- a
  
cash 現金   _A!Fp0}`  
cash account 現金賬戶   6@8t>"}  
cash in bank 存銀行現金   ,m]5j_< }  
cash on delivery 交貨收款   VZr:yE  
cash on hand 庫存現金   flC%<V
%'-  
cash payment 現金支付   [PUu9rz#  
cash purchase 現購   -L]-u6kC [  
cash sale 現沽   rq!
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cashier 出?#123;員   BK=w'1U  
cashiers check 本票   =$)M-;6  
certificate of deposit 存款單折   y2jw3R  
certificate of indebtedness 借據   YI7M%B9Lj  
certified check 保付支票   !dGu0wE  
certified public accountant 會計師   *5k40?w  
charges 費用   3 1-p/  
charge for remittances 匯水手續費   .?QYqGcG  
charter 營業執照   S:}"gwFM  
chartered accountant 會計師   ZfqN4  
chattles 動產   >L!c} Ku  
check 支票  
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che stub 支票存根   TbNH{w|p  
closed account 己結清賬戶   #6ePwd  
closing 結算   /; Bmh=  
closing entries 結賬紀錄   }]mxKz  
closing stock 期末存貨   KfBT'6t  
closing the book 結賬   OrM1eP"I  
columnar journal 多欄日記賬   7CuZ7!>$  
combination 聯合   G'G8`1Nj  
commission 佣金   U7D!w$4  
commodity 商品   +ppA..1  
common stock 普通股   zM=MFKhi ~  
company 公司   /qIl)+M  
compensation 賠償  
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compound interest 複利   "#o..?K  
consignee 承銷人   PgK7CG7G  
consignment 寄銷   ]nB|8k=J  
consignor 寄銷人   3rKJ<(-2/  
consolidated balance sheet 合併資產負債表   *QiQ,~Ep  
consolidated profit and loss account 合併損益表   Qw'905;(  
consolidation 合併   1F`jptVQ\G  
construction cost 營建成本   zX&SnT1~  
construction revenue 營建收入   Q7XOO3<):  
contract 合同   }/vW"&h-  
control account 統制賬戶   ZzupK^5Z  
copyright 版權   2,q*[Kh1  
corporation 公司   \/Mx|7<  
cost 成本   z.SC^/\o|  
cost accounting 成本會計   PZusYeV8b  
cost of labour 勞工成本   w(6n  
cost of production 生產成本   X^ Is-[OvE  
cost of manufacture 製造成本   LQ# E+id&  
cost of sales 銷貨成本   
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cost price 成本價格   W/ Q*NB  
credit 貸方   yzhNl'Rz  
credit note 收款通知單   rYr*D[m]  
creditor 債權人   |sReHt2)d  
crossed check 橫線支票   2Ckx.m&  
current account 往來活期賬戶   vNv!fkl  
current asset 流動資產   ~bhS$*t64  
current liability 流動負債   pqfX}x  
current profit and loss 本期損益   -U=Ci  
debit 借方   O[C4xq  
debt 債務   VWE>w|'  
debtor 債務人   9dhEQ=K{3  
deed 契據   :h{uZ,#Gi  
deferred assets 遞延資產   t+8e ?="  
deferred liabilities 遞延負債   R{H[< s+n  
delivery 交貨   R2Fjv@Egk  
delivery expense 送貨費   c;$4}U4  
delivery order 出貨單   y'K2#Y~1e  
demand draft 即期匯票   ~Ba=nn8Cq  
demand note 即期票據   BHUI1y5t  
demurrage charge 延期費   C}RO'_ Pq  
deposit 存款   IA@>'O  
deposit slip 存款單   @vt.Db  
depreciation 折舊   g F*AS(9  
direct cost 直接成本   C_Ewu*T7  
direct labour 直接人工   Vb(b3  
director 董事   pUXoSnIq:  
discount 折扣   =:^aBN#  
discount on purchase 進貨折扣   P0n1I7|  
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