[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。   HlkG^:)  
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acceptance 承兌   ,@_$acm  
account 賬戶   F^m`j6  
accountant 會計員   5 W<\J  
accounting 會計   Bh9O<|E  
accounting system 會計制度   q+MV@8w  
accounts payable 應付賬款   PgKA>50a  
accounts receivable 應收賬款   h48JpZ"  
accumulated profits 累積利益   q/o|uAq  
adjusting entry ?#123;整記錄   @$5GxIw<l  
adjustment ?#123;整   MI |51&m  
administration expense 管理費用   %f{1u5+5  
advances 預付   kKFSCl/g  
advertising expense 廣告費   hSgfp  
agency 代理   RP2MtP"M  
agent 代理人   +TzF*N
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agreement 契約   )\:cL GM  
allotments 分配數   <&7KcvBn"4  
allowance 津貼   y\'t{>U/  
amalgamation 合併   \iQD\=o  
amortization 攤銷   OHqc,@a;+  
amortized cost 應攤成本   %!r>]M <  
annuities 年金   wff&ci28  
applied cost 已分配成本   idwiM|.iU  
applied expense 已分配費用   [<)/ c>Y  
applied manufacturing expense 己分配製造費用   f6 zT  
apportioned charge 攤派費用   C043 h?x  
appreciation 漲價   >K{/Jx&  
article of association 公司章程   {iP^51fy  
assessment 課稅   RVFQ!0 C  
assets 資產   i$)`U]  
attorney fee 律師費   P@Wi^s
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audit 審計   x%ZgLvdp,  
auditor 審計員   pV#~$e  
average 平均數   ckqU2ETpD}  
average cost 平均成本   S ~\i"A)4  
bad debt 壞賬   m6BIQ(l  
balance 餘額   (C#9/WO ?  
balance sheet 資產負債表   |Ire#0Nwx  
bank account 銀行賬戶   10v4k<xb  
bank balance 銀行結存   6#xP[hlR[  
bank charge 銀行手續費   XE
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bank deposit 銀行存款   t[B\'f!  
bank discount 銀行貼現   $oO9N^6yF  
bank draft 銀行匯票   r5qp[Ss3F  
bank loan 銀行借款   aOq>
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bank overdraft 銀行透支   *r
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bankers acceptance 銀行承兌   A L/q6PWi  
bankruptcy 破產   nXDU8|"  
bearer 持票人   j2T Z`Z?a^  
beneficiary 受益人   7|6uY  
bequest 遺產   1FU(j*~:  
bill 票據  
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bill of exchange 匯票   LL5n{#)N  
bill of lading 提單   4K82%P9a  
bills discounted 貼現票據   B\a-Q,Wf  
bills payable 應付票據   -LL49P6  
bills receivable 應收票據   VnUWUIVJ  
board of directors 董事會   \*x]xc/^  
bonds 債券   }EmNSs`$r  
bonus 紅利   3^l@!Qw  
book value 賬面價值   SI=vA\e  
bookkeeper 簿記員   75~>[JM  
bookkeeping 簿記   )s6pOx Wx  
branch office general ledger 支店往來賬戶   ! /G2vF"  
broker 經紀人   dxkq*  
brought down 接前   7/lXy3B4  
brought forward 接上頁   'qS&7 W(  
budget 預算   nwh7DUi  
by-product 副產品  
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by-product sales 副產品銷售   {D1"bDZ  
capital 股本   umrfA  
capital income 資本收益   g$s"x r`:  
capital outlay 資本支出   OD!b*Iy|  
capital stock 股本   53d8AJ_ @X  
capital stock certificate 股票   C-/<5D j  
carried down 移後   Zr,:i MPZ  
carried forward 移下頁   w-l:* EV8  
cash 現金   7A|n*'[T>  
cash account 現金賬戶   1.YDIB||  
cash in bank 存銀行現金   \Tf845  
cash on delivery 交貨收款   g+o
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cash on hand 庫存現金   oJJ2y  
cash payment 現金支付   b: UTq 7^  
cash purchase 現購   o5dPE{f  
cash sale 現沽   h.@
5vhD  
cashier 出?#123;員   VSa\X~  
cashiers check 本票   /k3v\Jq{  
certificate of deposit 存款單折   (K"U#Zn  
certificate of indebtedness 借據   mt$0p|
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certified check 保付支票   ,)3%@MwO  
certified public accountant 會計師   T!C39 T  
charges 費用   ].=&^0cg  
charge for remittances 匯水手續費   aMQfg51W:  
charter 營業執照   HV@C@wmg  
chartered accountant 會計師   BwwOaO@L  
chattles 動產   Vo^ i7  
check 支票   F)'kN2  
che stub 支票存根   n}(/>?/  
closed account 己結清賬戶   m[6 ?v;w  
closing 結算   #?8dInu>
 
closing entries 結賬紀錄   $eUI.j(HU  
closing stock 期末存貨   ssGp:{]v/  
closing the book 結賬   oUrNz#U  
columnar journal 多欄日記賬   t'Zq>y;yg  
combination 聯合  
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commission 佣金   bK:mt`  
commodity 商品   NO5\|.,Z  
common stock 普通股   UfcQFT{()  
company 公司   OKs1irt5  
compensation 賠償   9?$Qk0jc  
compound interest 複利   !5lb+%7  
consignee 承銷人   8UiRirw  
consignment 寄銷   rw(EI,G  
consignor 寄銷人   *@`Sx'5!  
consolidated balance sheet 合併資產負債表   53efF bo  
consolidated profit and loss account 合併損益表   o?zA '5q  
consolidation 合併    [@YeQ{  
construction cost 營建成本   7.Df2_)  
construction revenue 營建收入   gX
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contract 合同   C;]}Ht:~I  
control account 統制賬戶   #[$^M:X.  
copyright 版權   6 U|An*  
corporation 公司   .|Unq`ll  
cost 成本   m,YBk<Bx  
cost accounting 成本會計   KQGdV{VFs  
cost of labour 勞工成本   y&;ytNG&<  
cost of production 生產成本   ,gAa9  
cost of manufacture 製造成本   9yla &XTD  
cost of sales 銷貨成本   s6=jHrdvv  
cost price 成本價格   `5da  
credit 貸方   r6_g/7.-  
credit note 收款通知單   |6@s6]%X}  
creditor 債權人   M&au A  
crossed check 橫線支票   G)~/$EF,_  
current account 往來活期賬戶   /G*]3= cSe  
current asset 流動資產   Eod'Esye5  
current liability 流動負債   ?r P'PUB  
current profit and loss 本期損益   o@T-kAEf-.  
debit 借方   44@yQ?  
debt 債務   Lg6;FbY?  
debtor 債務人   cV8Bl="gqe  
deed 契據   R^u 1(SF  
deferred assets 遞延資產   C8dC_9  
deferred liabilities 遞延負債   FFC"rG  
delivery 交貨   z)AZ:^!O  
delivery expense 送貨費   Q8d-yJs&  
delivery order 出貨單   JTg:3<L  
demand draft 即期匯票   GnTCq_\  
demand note 即期票據   k5M3g*  
demurrage charge 延期費   +UvT;"  
deposit 存款   Qdt4h$~V"  
deposit slip 存款單   :{7gZ+*  
depreciation 折舊   jimWLF5Q5"  
direct cost 直接成本   {N.JA=  
direct labour 直接人工   |azdFf6A:[  
director 董事   C[X2]zr  
discount 折扣   t[=-4;  
discount on purchase 進貨折扣   7bk=D~/nSg  
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