[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。   ||=Duk  
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acceptance 承兌   2cg z n@  
account 賬戶   a5M>1&j/eC  
accountant 會計員   Q:
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accounting 會計   0Pk-FSY
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accounting system 會計制度   P$Q&xN<#)  
accounts payable 應付賬款   w$4Lu"N:  
accounts receivable 應收賬款   4;||g@f'[  
accumulated profits 累積利益   ? h%
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adjusting entry ?#123;整記錄   $5r,Q{;$  
adjustment ?#123;整  
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administration expense 管理費用   `9l\~t(M  
advances 預付   ihrrmlN?  
advertising expense 廣告費   +IYSWR  
agency 代理   YP,PJnJU8  
agent 代理人    rE:>G]j6  
agreement 契約   N3<Jh  
allotments 分配數   b3lpNJ J  
allowance 津貼   l0{DnQA>I  
amalgamation 合併   dk/*%a +  
amortization 攤銷   ]w>fnew  
amortized cost 應攤成本   !%r`'|9y  
annuities 年金   wlM ?gQXU[  
applied cost 已分配成本   S+Yg!RrNqj  
applied expense 已分配費用   F.D 1;,x  
applied manufacturing expense 己分配製造費用   [)~@N N  
apportioned charge 攤派費用   su;S)yZb  
appreciation 漲價   di2=P)3  
article of association 公司章程   ASw|sw  
assessment 課稅   N
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assets 資產   +hgCk87%#  
attorney fee 律師費   _ZBR<{  
audit 審計   I;H9<o5  
auditor 審計員   a HL '(<  
average 平均數   ,&]` b#Rc  
average cost 平均成本   %)Dd{|c  
bad debt 壞賬   GuvF    
balance 餘額   79g>7<vp  
balance sheet 資產負債表    LB7I`W  
bank account 銀行賬戶   Tpx,41(k  
bank balance 銀行結存   ^\jX5)2{  
bank charge 銀行手續費   LW5ggU/  
bank deposit 銀行存款   L$Ar]O)  
bank discount 銀行貼現   %W;Gf9.w  
bank draft 銀行匯票   }F6b ]  
bank loan 銀行借款   Zb;$
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bank overdraft 銀行透支   $#3<rcOq  
bankers acceptance 銀行承兌   G!%XQ\a!  
bankruptcy 破產   !13 /+ u  
bearer 持票人   .WyX/E$I^!  
beneficiary 受益人   ^!_7L4&y  
bequest 遺產   arVf"3a  
bill 票據   .MARF  
bill of exchange 匯票   t`t:qko  
bill of lading 提單   mIEaWE;E"  
bills discounted 貼現票據   s FYJQ90it  
bills payable 應付票據   7Sq{A@ET  
bills receivable 應收票據   h_
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board of directors 董事會   4Xk ;Qd  
bonds 債券   vqz#V=J{  
bonus 紅利   .0W4Dp  
book value 賬面價值   SliQwm5  
bookkeeper 簿記員   4Olv8nOe<  
bookkeeping 簿記   LE80`t>M#  
branch office general ledger 支店往來賬戶   ]G~N+\8]U  
broker 經紀人   X]U"ru{1q  
brought down 接前   Tc5OI'-V  
brought forward 接上頁   LY:?OGh  
budget 預算   T-2p`b}hW  
by-product 副產品   7C7(bg,7^  
by-product sales 副產品銷售   ~V"cLTj"  
capital 股本   ZfCr"aL  
capital income 資本收益   bTy)0ta>AF  
capital outlay 資本支出   <ZC^H  
capital stock 股本   um2s^G  
capital stock certificate 股票   J~'Q^O3@  
carried down 移後   \I
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carried forward 移下頁   Y1aF._Z  
cash 現金   HT=Am  
cash account 現金賬戶   A+1]Ql)$  
cash in bank 存銀行現金   s5aOAyb*w  
cash on delivery 交貨收款   SO Q-D4q  
cash on hand 庫存現金   `e'o~oSu  
cash payment 現金支付   _.*4Y  
cash purchase 現購   f(s3TLM  
cash sale 現沽   uQtk|)T E  
cashier 出?#123;員   })Mv9~&S  
cashiers check 本票   2G}7R5``9  
certificate of deposit 存款單折   1o~U+s_r  
certificate of indebtedness 借據   6O@ ^`T  
certified check 保付支票   2{]S_. zV  
certified public accountant 會計師   <Dj$0g  
charges 費用   hB$Y4~T%  
charge for remittances 匯水手續費   ^r$iN %&~  
charter 營業執照   &c?hJ8"  
chartered accountant 會計師   MD ?F1l"}%  
chattles 動產   K!D!b'|bb  
check 支票   .6 ?>t!&W  
che stub 支票存根   5
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closed account 己結清賬戶   BOiz ~h6  
closing 結算   Xt,,AGm}  
closing entries 結賬紀錄   CBnouKc:  
closing stock 期末存貨   (06Vcqg  
closing the book 結賬   h[ ZN >T  
columnar journal 多欄日記賬   CVSsB:H6e  
combination 聯合  
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commission 佣金   b~Pxgfu"  
commodity 商品   fByh";<`P  
common stock 普通股    2HK  
company 公司   n:^"[Le  
compensation 賠償   q>|[JJ*6_N  
compound interest 複利   ,[}yf#8@J  
consignee 承銷人   q'Pz3/mk  
consignment 寄銷   L^ #<HQ  
consignor 寄銷人   51ajE2+X&  
consolidated balance sheet 合併資產負債表   hr!f:D  
consolidated profit and loss account 合併損益表   l@Eq|y,  
consolidation 合併   Ad`[Rt']kI  
construction cost 營建成本   |N=@E,33  
construction revenue 營建收入   ;4/dk_~p]  
contract 合同   [N95.aD  
control account 統制賬戶   (&P0la1  
copyright 版權   !G"9 xrr1  
corporation 公司   VM]GYz|#]  
cost 成本   igj={==m  
cost accounting 成本會計   Q{l*
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cost of labour 勞工成本   A M1C $  
cost of production 生產成本   +{C9uY)$vf  
cost of manufacture 製造成本   rxy{a  
cost of sales 銷貨成本  
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cost price 成本價格   }$0xt'q&  
credit 貸方   x'@32gv  
credit note 收款通知單   :B*vkwT  
creditor 債權人   Bd[L6J)  
crossed check 橫線支票   Nr]8P/[~  
current account 往來活期賬戶   HL(U~Q6JQ  
current asset 流動資產   s7.p$r  
current liability 流動負債   I>kiah*  
current profit and loss 本期損益   n(Q\',C  
debit 借方   :<N6i/  
debt 債務   Tn@UX(^,  
debtor 債務人   hLyTUt~\L  
deed 契據   ?9(o*lp  
deferred assets 遞延資產   U7]<U-.&  
deferred liabilities 遞延負債   1~R$$P11[9  
delivery 交貨   1A?\BJ"  
delivery expense 送貨費   \=w' HZH#+  
delivery order 出貨單   FM9X}%5nu9  
demand draft 即期匯票   U50s!Zt45  
demand note 即期票據   CCW%G,$U9  
demurrage charge 延期費   4{*tn"y  
deposit 存款   "^9[OgE:  
deposit slip 存款單   tIyuzc~U  
depreciation 折舊   t":W.q
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direct cost 直接成本   43J\8WBn@  
direct labour 直接人工   83 i1  
director 董事   (@KoqwVWc  
discount 折扣   >k&8el6h  
discount on purchase 進貨折扣   j!lAxlOX  
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