[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。   8+9\7*  
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acceptance 承兌   -(!uC+BZX  
account 賬戶   _0K.Fk*(!  
accountant 會計員   o WI!u 5  
accounting 會計   @9aGz6k+  
accounting system 會計制度   bV_j`:MD  
accounts payable 應付賬款   mxgqS
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accounts receivable 應收賬款   iecWa:('  
accumulated profits 累積利益   y>`5Kyj3-@  
adjusting entry ?#123;整記錄   YNI;h% w  
adjustment ?#123;整   Uls+n@\!  
administration expense 管理費用    m;c3Z-  
advances 預付   ((qGh>*  
advertising expense 廣告費   "9w}dQ  
agency 代理   n!ZMTcK8  
agent 代理人   )#a7'Ba  
agreement 契約   cM3jnim  
allotments 分配數   $(3uOsy   
allowance 津貼   "v5ElYG  
amalgamation 合併   sZKEUSFD #  
amortization 攤銷   7#ofNH J  
amortized cost 應攤成本   }w#F6  
annuities 年金   B_hPcmB  
applied cost 已分配成本   Y3k[~A7X  
applied expense 已分配費用   z?4=h Sy  
applied manufacturing expense 己分配製造費用   44~hw:  
apportioned charge 攤派費用   #BsW  
appreciation 漲價   pl|h>4af  
article of association 公司章程   +Juh:1H  
assessment 課稅   \9w~pO  
assets 資產   g rspt}  
attorney fee 律師費   1DqX:WM6  
audit 審計   t!jYu<P  
auditor 審計員   ET.dI.R8  
average 平均數   myIe_k,F  
average cost 平均成本   _lX8K:C(  
bad debt 壞賬   Vc _:*  
balance 餘額   s9i|mVtm8  
balance sheet 資產負債表   wx*1*KZ  
bank account 銀行賬戶   B$?^wo  
bank balance 銀行結存   , 5{$+  
bank charge 銀行手續費   V&%C \ns4  
bank deposit 銀行存款   x#r<,uNn,  
bank discount 銀行貼現   *C7F2o  
bank draft 銀行匯票   u h)o  
bank loan 銀行借款   k3>YBf`fC  
bank overdraft 銀行透支   2)9r'ai?a  
bankers acceptance 銀行承兌   JhP\u3 QE  
bankruptcy 破產   35_)3R)  
bearer 持票人   DW>ES/B8$(  
beneficiary 受益人   aClA{  
bequest 遺產   YG`?o  
bill 票據   N}x9N.  
bill of exchange 匯票   <*wM=aq  
bill of lading 提單   s$ z2 c  
bills discounted 貼現票據   \f%. n]>  
bills payable 應付票據   Q|c|2byb  
bills receivable 應收票據   e;h,V(  
board of directors 董事會   ),`8eQC  
bonds 債券   R,,Qt TGB  
bonus 紅利   2+Yb 7 uI,  
book value 賬面價值   Oaa"T8t  
bookkeeper 簿記員   uR:rO^  
bookkeeping 簿記   <cj{Qk  
branch office general ledger 支店往來賬戶   ~*-qX$gr  
broker 經紀人   S-c ^eLzQ  
brought down 接前   '3Q3lM'lh  
brought forward 接上頁   cG
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budget 預算   :c=.D;,  
by-product 副產品   T$P-<s  
by-product sales 副產品銷售   y vI<4F  
capital 股本   5jZiJw(  
capital income 資本收益   !YE zFU`L  
capital outlay 資本支出   3i=Iu0
 
capital stock 股本   ] .mqxf  
capital stock certificate 股票   =J/FJb  
carried down 移後   H M:r0_  
carried forward 移下頁   zK;XFN#U^  
cash 現金   #{PmNx%M  
cash account 現金賬戶   E!mmLVa9  
cash in bank 存銀行現金   !
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cash on delivery 交貨收款   k\aK?(.RC7  
cash on hand 庫存現金   z9 ($.  
cash payment 現金支付    #fDs[  
cash purchase 現購   v("wKHWTI@  
cash sale 現沽   N `$!p9r  
cashier 出?#123;員   (CE7j<j  
cashiers check 本票   DQ80B)<O  
certificate of deposit 存款單折   S v`qB'e2  
certificate of indebtedness 借據   5-vo0:hk  
certified check 保付支票   h-QLV
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certified public accountant 會計師   {x@|VuL=  
charges 費用   "rNL `P7  
charge for remittances 匯水手續費   Mvcfk$pA  
charter 營業執照   lm0N5(XP  
chartered accountant 會計師   0xMj=3']  
chattles 動產   $/Ov2z  
check 支票   -d=WV:G%e  
che stub 支票存根   5kMWW*Xtf  
closed account 己結清賬戶   @S3f:s0~D
 
closing 結算   $>q@SJ1q  
closing entries 結賬紀錄   a`c:`v2o  
closing stock 期末存貨   go'j/4Tp  
closing the book 結賬   K7(MD1tk  
columnar journal 多欄日記賬   KoBW}x9Jp  
combination 聯合   i.y)mcB4  
commission 佣金   ]A+o>#n}x  
commodity 商品   ',=g;  
common stock 普通股   #wR;|pN  
company 公司   K$[$4 dX]  
compensation 賠償  

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compound interest 複利   jvwwJ<K  
consignee 承銷人   Da1aI]{I  
consignment 寄銷   @cD uhK"U}  
consignor 寄銷人   v~)LO2y   
consolidated balance sheet 合併資產負債表   e2)autBe  
consolidated profit and loss account 合併損益表   `V!>J1x  
consolidation 合併   zfI}Q
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construction cost 營建成本   5iX! lAFJ  
construction revenue 營建收入   01@t~v3!Z  
contract 合同   ~r*P]*51x  
control account 統制賬戶   &^.57]  
copyright 版權   #"*e+.j[;  
corporation 公司   Dr#c)P~Wd  
cost 成本   cj$6  
cost accounting 成本會計   pdVQ*=c?M  
cost of labour 勞工成本   uGP(R=H  
cost of production 生產成本   'MxSd(T =  
cost of manufacture 製造成本   pPro }@@  
cost of sales 銷貨成本   aUopNmN  
cost price 成本價格   ,H kj1x  
credit 貸方   ]uh3R{a/  
credit note 收款通知單   $j
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creditor 債權人   4 '>1HW  
crossed check 橫線支票   3
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current account 往來活期賬戶   j}JZ  
current asset 流動資產   {MBTP;{*~  
current liability 流動負債   g=8un`]7  
current profit and loss 本期損益   Bi%x`4Lf  
debit 借方   `ldz`yu6++  
debt 債務   {]N3f[w  
debtor 債務人   ~qP[eW e  
deed 契據   dY!Z  
deferred assets 遞延資產   tT%/r,  
deferred liabilities 遞延負債   EG<s_d?  
delivery 交貨   @x&P9M0g  
delivery expense 送貨費   ^s:y/Kd  
delivery order 出貨單   v3[@1FQ"  
demand draft 即期匯票   I:j3sy  
demand note 即期票據   =r.
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demurrage charge 延期費   'DbMF?<.  
deposit 存款   2-+f1,  
deposit slip 存款單   qL /7^)(  
depreciation 折舊   -0uV z)  
direct cost 直接成本   s][24)99  
direct labour 直接人工   Jf;?XP]z  
director 董事   hVpCB,  
discount 折扣   Q;/a F`  
discount on purchase 進貨折扣   LRb,VD:/Y  
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