[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。   [6)`w i  
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acceptance 承兌   IHMZE42  
account 賬戶   doVBVTk^  
accountant 會計員   uF L~^vz  
accounting 會計   *A;~~SQ  
accounting system 會計制度   ?VO*s-G:J  
accounts payable 應付賬款   dX,2cK[aG  
accounts receivable 應收賬款   L:%; Fx2  
accumulated profits 累積利益   fQ'P2$  
adjusting entry ?#123;整記錄   *5.s@L( VU  
adjustment ?#123;整   eHm!  
administration expense 管理費用   v8Bi1,g  
advances 預付   P ;PS+S9  
advertising expense 廣告費   K
zKHC  
agency 代理   (]vHW+'  
agent 代理人   thl{IU  
agreement 契約   lmo>z'<  
allotments 分配數   P%g[!9 '  
allowance 津貼   fp|b@  
amalgamation 合併   %AXa(C\1  
amortization 攤銷   W2qW`Ujo{  
amortized cost 應攤成本   7V%}U5  
annuities 年金   _{TGO jZr  
applied cost 已分配成本   G!L=W#{  
applied expense 已分配費用   Uw)?u$+ P  
applied manufacturing expense 己分配製造費用   w<.{(1:v  
apportioned charge 攤派費用   >A7),6  
appreciation 漲價   M g1E1kXe  
article of association 公司章程   mc~d4<$`!  
assessment 課稅   U[u9RB  
assets 資產   n$F&gx'^  
attorney fee 律師費   <RKh%4#~  
audit 審計   m .l
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auditor 審計員   cRDjpc]  
average 平均數   ~^w;`~L  
average cost 平均成本   #]q<fhJhr$  
bad debt 壞賬   :S{[^-"  
balance 餘額   /E@LnKe  
balance sheet 資產負債表   %o.{h  
bank account 銀行賬戶   =X2 Ieb  
bank balance 銀行結存   r>eOq[z  
bank charge 銀行手續費   {UT^pIP\  
bank deposit 銀行存款   M%/ML=eLi  
bank discount 銀行貼現   pMHY2t  
bank draft 銀行匯票   3^xTZ*G  
bank loan 銀行借款   /Uz
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bank overdraft 銀行透支   e(@YBQ/Z  
bankers acceptance 銀行承兌   ZUVk~X3  
bankruptcy 破產   K!lGo3n]  
bearer 持票人   P"cc$lB~I  
beneficiary 受益人   D"El6<3)h  
bequest 遺產   ;sT7c1X^!  
bill 票據   UW8b(b[-6b  
bill of exchange 匯票   lGwX.cA!'  
bill of lading 提單   24}r;=U  
bills discounted 貼現票據   \=?f4*4|
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bills payable 應付票據   -e3m!h  
bills receivable 應收票據   ]/XNfb  
board of directors 董事會   D[x0sly  
bonds 債券   7N+No.vR.  
bonus 紅利   3gQQ,V..  
book value 賬面價值   q*SX.A>YR  
bookkeeper 簿記員   C%85Aq*4  
bookkeeping 簿記   N5Eb.a9S  
branch office general ledger 支店往來賬戶   t \kI( G  
broker 經紀人   ZXsm9  
brought down 接前   MW=2GhD=  
brought forward 接上頁   /lCn^E6-  
budget 預算   H5j~<@STC  
by-product 副產品   3l0x~  
by-product sales 副產品銷售   3b 
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capital 股本   Mf^ ;('~  
capital income 資本收益   w&8gA [y*u  
capital outlay 資本支出   B5hk]= Ud  
capital stock 股本   S^HuQe!#  
capital stock certificate 股票   we9R4*j  
carried down 移後   [ RiCa  
carried forward 移下頁   ]O3[Te  
cash 現金   ExqI=k`Zs  
cash account 現金賬戶   Xhe25  
cash in bank 存銀行現金   sa36=:5x-  
cash on delivery 交貨收款   ;,}tXz  
cash on hand 庫存現金   R;,+0r^i  
cash payment 現金支付   2~AGOx  
cash purchase 現購   D:sQHJ.y  
cash sale 現沽   ,YX[6eZr  
cashier 出?#123;員   %,g6:Zc@  
cashiers check 本票   y&")7y/uE  
certificate of deposit 存款單折   \/I@&$"F  
certificate of indebtedness 借據   ,~w)~fMb8  
certified check 保付支票   }A'QXtI/G  
certified public accountant 會計師   Y-hGHnh]'  
charges 費用   Lj6$?(x}  
charge for remittances 匯水手續費   xV @X%E  
charter 營業執照   a*o#,T5A  
chartered accountant 會計師   &uI`Xq.  
chattles 動產   WUkx v*  
check 支票   }:P/eY  
che stub 支票存根   <ppM
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closed account 己結清賬戶   ?ntyF-n&  
closing 結算   w&:"x@ -|  
closing entries 結賬紀錄   rIR~YMv!  
closing stock 期末存貨   j4$XAq~W  
closing the book 結賬   *aT3L#0(  
columnar journal 多欄日記賬   ";AM3  
combination 聯合   y)X1!3~(  
commission 佣金   `ySLic`  
commodity 商品   by,"Orpwq;  
common stock 普通股   SxcNr5F   
company 公司   l  3bo  
compensation 賠償   wy eiz7  
compound interest 複利   Jf{
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consignee 承銷人   e L[BH8l  
consignment 寄銷   [vV]lWOp'  
consignor 寄銷人   E#X(0(A)  
consolidated balance sheet 合併資產負債表   P#-Ye<V~J(  
consolidated profit and loss account 合併損益表   HWG5Ghu8,)  
consolidation 合併   @2cGx/1#  
construction cost 營建成本   D6@c&  
construction revenue 營建收入   zL$$G,  
contract 合同   ^noKk6Aaa  
control account 統制賬戶   pwU l&hwte  
copyright 版權   E+k#1c|v$  
corporation 公司   @U08v_,  
cost 成本   ~ \z7$9Q  
cost accounting 成本會計   _PZGns,u  
cost of labour 勞工成本   ]p~w`_3v  
cost of production 生產成本   gTcLS|&H  
cost of manufacture 製造成本   Hz&a~  
cost of sales 銷貨成本   {{w5F2b((%  
cost price 成本價格   GY%lPp  
credit 貸方   gZF-zhnC  
credit note 收款通知單   ^3C8GzOsO  
creditor 債權人   *J,VvO9  
crossed check 橫線支票   ^=Q/H  
current account 往來活期賬戶   60(j[d-$p  
current asset 流動資產   Y4q;  
current liability 流動負債   'F.Da#st!}  
current profit and loss 本期損益  
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debit 借方   kBg,U8|S  
debt 債務   yU]NgG=z:-  
debtor 債務人   qT}<D`\  
deed 契據   D#R5G   
deferred assets 遞延資產   xsn2Qn/P  
deferred liabilities 遞延負債   ;5QdT{$H  
delivery 交貨   xwoK#eC~F  
delivery expense 送貨費   p(
o"K@I  
delivery order 出貨單   T9N][5\  
demand draft 即期匯票   g.$a]pZz  
demand note 即期票據   f*U3s N^y  
demurrage charge 延期費   g93-2k,  
deposit 存款   5'>DvC p%M  
deposit slip 存款單   +Q
pgG4h  
depreciation 折舊   E rmlM#u  
direct cost 直接成本   Q |,(C0<G  
direct labour 直接人工   ?Co)7}N  
director 董事   ;cKN5#7  
discount 折扣   91'i7&~xdG  
discount on purchase 進貨折扣   D>neY9  
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