[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。   fV.43E  
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acceptance 承兌   +C)auzY7N  
account 賬戶   \[+\JWJj  
accountant 會計員   ~;;_POm  
accounting 會計   ka&-tGg  
accounting system 會計制度   \g}FoN&  
accounts payable 應付賬款   Fq5);sX=  
accounts receivable 應收賬款   ;v6e2NacM'  
accumulated profits 累積利益   | We @p  
adjusting entry ?#123;整記錄   o/fq  
adjustment ?#123;整   ~j\/3;^s   
administration expense 管理費用   <>JDA(F"  
advances 預付   vN7ihe[C  
advertising expense 廣告費   x./jTebeO  
agency 代理   LE Y Y{G?  
agent 代理人   w I@ lO\  
agreement 契約   FJ}QKDQW=  
allotments 分配數   A_%}kt (6  
allowance 津貼   9_ Qm_  
amalgamation 合併   ):
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amortization 攤銷   cQv*lvG9>  
amortized cost 應攤成本   t MB;GIb#  
annuities 年金   {-S0m=  
applied cost 已分配成本   _pNUI{De  
applied expense 已分配費用   rDYq]`  
applied manufacturing expense 己分配製造費用   C_#0Y_O  
apportioned charge 攤派費用   kkrQ;i)
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appreciation 漲價   ;<q@> p[  
article of association 公司章程   BsB}noN}  
assessment 課稅   ,oP-:q!PC  
assets 資產   7Hpsmfm  
attorney fee 律師費   +X;6%O;  
audit 審計   `>8|  
auditor 審計員   h3p 3~xq  
average 平均數   4:<0i0)5  
average cost 平均成本   >CPkL_@VZ=  
bad debt 壞賬   nL+* Ja  
balance 餘額   $vy.BYFm  
balance sheet 資產負債表   Sjr(e }*  
bank account 銀行賬戶   !4jS=Lhe>  
bank balance 銀行結存   YQN=.Wtc  
bank charge 銀行手續費   u(ZS sftat  
bank deposit 銀行存款   /p>"|z  
bank discount 銀行貼現   ]jHB'Y  
bank draft 銀行匯票   @R2| =ox  
bank loan 銀行借款   nfDPM\FFD  
bank overdraft 銀行透支   MO#%w  
bankers acceptance 銀行承兌   V6$v@Zq  
bankruptcy 破產   [1nI%/</>  
bearer 持票人   v:6b&wSL3  
beneficiary 受益人   VY _ (0  
bequest 遺產   T"d]QYJS  
bill 票據   2 yP#:T/z  
bill of exchange 匯票   $
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bill of lading 提單   XY4s  
bills discounted 貼現票據   9$DVG/  
bills payable 應付票據   +Kq>r|;  
bills receivable 應收票據   V7[qf "  
board of directors 董事會   C#I),LE|d{  
bonds 債券   ~hvhT}lE  
bonus 紅利   Wt3\&.n  
book value 賬面價值   RycEM|51 V  
bookkeeper 簿記員   Zo0&<QWj  
bookkeeping 簿記   +&?VA!}.  
branch office general ledger 支店往來賬戶   i^IvT  
broker 經紀人   cE*|8'rSf  
brought down 接前   2s{yg%U(  
brought forward 接上頁   II<<-Y6  
budget 預算   iqoPD4A  
by-product 副產品   `P z !
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by-product sales 副產品銷售   <![T~<.  
capital 股本   Xj/X.  
capital income 資本收益   56bB~=c  
capital outlay 資本支出   |\_O8=B%  
capital stock 股本   f8&=D4)-w  
capital stock certificate 股票   \:=Phbn  
carried down 移後   ADBw" ? >  
carried forward 移下頁   W;-Qze\D  
cash 現金   MW$9,[  
cash account 現金賬戶   '[-/Xa['  
cash in bank 存銀行現金   QHM39Eu]  
cash on delivery 交貨收款   0Hz3nd?v  
cash on hand 庫存現金   So8P8TCK  
cash payment 現金支付   9xKFX|*$  
cash purchase 現購   s=q+3NTv  
cash sale 現沽   ]52_p[hZ}<  
cashier 出?#123;員   8D n]`}ok  
cashiers check 本票   m|7g{vHVV  
certificate of deposit 存款單折   %d7iQZb>  
certificate of indebtedness 借據   TRq~n7Y7C  
certified check 保付支票   8EE7mEmLH  
certified public accountant 會計師   c"z%AzUV'  
charges 費用   ~clWG-i  
charge for remittances 匯水手續費   uo{QF5z]  
charter 營業執照   ji8Rd"S  
chartered accountant 會計師   9]YmP8  
chattles 動產   Sph+kiy|  
check 支票   =0:hrg+Zgx  
che stub 支票存根   {'ZnxK'  
closed account 己結清賬戶   B#DV<%GPl  
closing 結算   AHA*yC  
closing entries 結賬紀錄   8r|LFuI  
closing stock 期末存貨   -12v/an]L7  
closing the book 結賬   UF{2Gx  
columnar journal 多欄日記賬   M)xK+f2_[  
combination 聯合   PT4`1Oy}/1  
commission 佣金   vK{K#{  
commodity 商品   UB1/FM4
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common stock 普通股   B 3h<K}  
company 公司   }"8_$VDcz  
compensation 賠償    A:!{+  
compound interest 複利   NW
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consignee 承銷人   a@a1/ 3  
consignment 寄銷   @ 3@%9E  
consignor 寄銷人   E.6\(^g  
consolidated balance sheet 合併資產負債表   P:=ADW c  
consolidated profit and loss account 合併損益表   xn@jL;+<-  
consolidation 合併   btYPp0o~  
construction cost 營建成本   O>Sbb2q?"  
construction revenue 營建收入   }
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contract 合同   l>iU Q&V  
control account 統制賬戶   4(&'V+ o  
copyright 版權   9j"\Lr*o"  
corporation 公司   CL*%06QyE  
cost 成本   ?
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cost accounting 成本會計   ,J^Op   
cost of labour 勞工成本   }cT}G;L'-  
cost of production 生產成本   ,*4"d._Y  
cost of manufacture 製造成本   
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cost of sales 銷貨成本   &zp5do;m  
cost price 成本價格   s7e'9Bx  
credit 貸方   ?*@h]4+k'  
credit note 收款通知單   %FU[j^  
creditor 債權人   h$&XQq0T  
crossed check 橫線支票   T 82_`u  
current account 往來活期賬戶   GCKl[<9*  
current asset 流動資產   A-io-P7qyj  
current liability 流動負債   w}0Qy  
current profit and loss 本期損益   ]| yH8m  
debit 借方   wj^I1;lO  
debt 債務   .T|NB8 rS  
debtor 債務人   Vk (bU=w  
deed 契據   {P-PH$ E-  
deferred assets 遞延資產   Kq$Zyf=E  
deferred liabilities 遞延負債   yjq )}y,tF  
delivery 交貨   "!tB";n  
delivery expense 送貨費   IMZKlU3  
delivery order 出貨單   [UH5D~Yx
 
demand draft 即期匯票    T_uuFL  
demand note 即期票據   
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demurrage charge 延期費   WFd2_oAT  
deposit 存款   *ls6#j@  
deposit slip 存款單   _&/Zab5  
depreciation 折舊   v#|c.<].  
direct cost 直接成本   aK{\8L3]  
direct labour 直接人工   
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director 董事   q UnFEg  
discount 折扣   4m*(D5Y=|  
discount on purchase 進貨折扣   wM)w[  
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