[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。   OBF3)L]  
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acceptance 承兌   [w iI  
account 賬戶   q;I`&JK  
accountant 會計員   8 I'1~d%$  
accounting 會計   re.%$D@  
accounting system 會計制度   x.>E7 +  
accounts payable 應付賬款   
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accounts receivable 應收賬款   7Pt*V@DHS  
accumulated profits 累積利益   Effp^7 3  
adjusting entry ?#123;整記錄   P1PP#>E-2  
adjustment ?#123;整   3J\NkaSR  
administration expense 管理費用   ,gU%%>-_~w  
advances 預付   vBUl6EmWu  
advertising expense 廣告費   1[k~*QS  
agency 代理   d2H&@80  
agent 代理人   ;bt@wgY  
agreement 契約   eYL7
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allotments 分配數   o]NL_SM_  
allowance 津貼   #=WDJT:  
amalgamation 合併    ]Ll<  
amortization 攤銷   Q37VhScs  
amortized cost 應攤成本   J CIm*6~  
annuities 年金   Q:LyD!at  
applied cost 已分配成本   @5gZK[?|I  
applied expense 已分配費用   nG#lrYZw  
applied manufacturing expense 己分配製造費用   {$iJYS\  
apportioned charge 攤派費用   &}Y_EHj}  
appreciation 漲價   oz}p]l7  
article of association 公司章程   ?Azpb}#  
assessment 課稅   qa![oMKc  
assets 資產   l<<G".?  
attorney fee 律師費   ?KxI|os  
audit 審計   "?j|;p@!>  
auditor 審計員   ixJUqo  
average 平均數   .?SClTqg  
average cost 平均成本   F"a^`E&  
bad debt 壞賬   @4:cn  
balance 餘額   ~A0E4UJgq  
balance sheet 資產負債表   YQR*?/?a  
bank account 銀行賬戶   >J=x";,D|~  
bank balance 銀行結存   {d$S~  
bank charge 銀行手續費   K{VF_S:  
bank deposit 銀行存款   _ED1".&#f  
bank discount 銀行貼現   
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bank draft 銀行匯票   $"{V],:T |  
bank loan 銀行借款   IidZ
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bank overdraft 銀行透支   V,qZF=}S  
bankers acceptance 銀行承兌   aMTY{  
bankruptcy 破產   [BhpfZNKRA  
bearer 持票人   T[))ful  
beneficiary 受益人   Ja-D}|;  
bequest 遺產  
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bill 票據   81a&99 k#  
bill of exchange 匯票   U]sU b3  
bill of lading 提單   i:#R U^R  
bills discounted 貼現票據   F *; +-e  
bills payable 應付票據   Pi?*rr5WZ  
bills receivable 應收票據   6\86E$f=h  
board of directors 董事會   2W pe( \(  
bonds 債券   5q]
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bonus 紅利   Kw'Dzz%kN  
book value 賬面價值   +2oZB]GPL  
bookkeeper 簿記員   ,WOF)
  
bookkeeping 簿記   HqgTu`  
branch office general ledger 支店往來賬戶   P7\(D`  
broker 經紀人   p)ZlQ.d#Y  
brought down 接前   1jmhh!,  
brought forward 接上頁   "EpE!jh  
budget 預算   (p} N9n$  
by-product 副產品   sSG]I%oB3  
by-product sales 副產品銷售   K=sQ_j.&Z  
capital 股本    1,PFz  
capital income 資本收益   BHj]w*Ov  
capital outlay 資本支出   +:&(Ag  
capital stock 股本   Cu;X {F'H  
capital stock certificate 股票   e;3$7$n Pv  
carried down 移後   nE-=7S L  
carried forward 移下頁   aic6,>\!'  
cash 現金   jZv8X5
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cash account 現金賬戶   4BEVG&Ks  
cash in bank 存銀行現金   4v2(YJ%u  
cash on delivery 交貨收款   d;#9xD'  
cash on hand 庫存現金   8KWTd
 
cash payment 現金支付   ]^ O<WD  
cash purchase 現購   (%0X\zvu/  
cash sale 現沽   :o}7C%Q8  
cashier 出?#123;員   P>N\q
  
cashiers check 本票   L &3=5Bf9  
certificate of deposit 存款單折   \f66ipZK*  
certificate of indebtedness 借據   6\o.wq  
certified check 保付支票   !hH6
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certified public accountant 會計師   YSrFHVq  
charges 費用   HTqikw5X  
charge for remittances 匯水手續費   r~s03g0  
charter 營業執照    7/7A  
chartered accountant 會計師   b}"/K$`Fd  
chattles 動產   M csqMI6  
check 支票   R:.7c(s  
che stub 支票存根   Zt!l3(*tt  
closed account 己結清賬戶   ]}v`#-Px(  
closing 結算   %oor7 -l  
closing entries 結賬紀錄   T)C  
closing stock 期末存貨   T[Gz  
closing the book 結賬   *znCe(dd  
columnar journal 多欄日記賬   W)4xO>ck*3  
combination 聯合   tb=L+WAIw  
commission 佣金   coLn};W2  
commodity 商品   8%xtb6#7M  
common stock 普通股   d'3'{C|kk  
company 公司   JAiV7v4&R  
compensation 賠償   |x5w;=  
compound interest 複利   rz7yAm  
consignee 承銷人   +mxYz#reX  
consignment 寄銷   -x_iqrB  
consignor 寄銷人   r*p%e\ 3  
consolidated balance sheet 合併資產負債表   *E. 2R{  
consolidated profit and loss account 合併損益表   y mE`V  
consolidation 合併   moo>~F _^  
construction cost 營建成本   F 1zc4l6  
construction revenue 營建收入   v<c Hx/  
contract 合同   S i>TG  
control account 統制賬戶   nVM`&azD  
copyright 版權   `UJW
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corporation 公司   ?=4t~\g?  
cost 成本   9Akwr }  
cost accounting 成本會計   ah<f&2f  
cost of labour 勞工成本   VmT5?i   
cost of production 生產成本   & {/u>,  
cost of manufacture 製造成本   *{Z!m@?  
cost of sales 銷貨成本   (CV=0{]  
cost price 成本價格   JWdG?[$  
credit 貸方   oaXD^H\  
credit note 收款通知單   w6yeX<!ll  
creditor 債權人   z`
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crossed check 橫線支票   T a[74;VO  
current account 往來活期賬戶   7> ]C2!  
current asset 流動資產   Qp?+_<{  
current liability 流動負債   O0l;
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current profit and loss 本期損益   H5%I?ZXw4  
debit 借方   Q$zlxn 7\  
debt 債務   p}!pT/KmpH  
debtor 債務人   R"=M5  
deed 契據   k %rP*b*  
deferred assets 遞延資產   68>zO%  
deferred liabilities 遞延負債   MtB:H*pM  
delivery 交貨   gjWH }(K  
delivery expense 送貨費   N}h%8\  
delivery order 出貨單   "|%fAE  
demand draft 即期匯票   +=8Po'E^!d  
demand note 即期票據   u'b_zlW@  
demurrage charge 延期費   )K6{_~Kc\  
deposit 存款   y
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deposit slip 存款單   Yt'o#"R)  
depreciation 折舊   mNYz7N  
direct cost 直接成本   PWU#`>4  
direct labour 直接人工   \* #4  
director 董事   CUG<v3\  
discount 折扣   U,S286  
discount on purchase 進貨折扣   1GdgF? 4  
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