[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。   j.y
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acceptance 承兌   5"&{Eg
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account 賬戶   >Sh"/3%q  
accountant 會計員   n42XqR  
accounting 會計   hNJubTSE+)  
accounting system 會計制度   ZzV%+n7<Vx  
accounts payable 應付賬款   \A9hYTC)  
accounts receivable 應收賬款   OBmmOswg~  
accumulated profits 累積利益   j; )-K 3Ia  
adjusting entry ?#123;整記錄   }CXL\,;  
adjustment ?#123;整   LTc=D  
administration expense 管理費用   )'gO
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advances 預付   QO%#.s  
advertising expense 廣告費   -&\?Q_6  
agency 代理   #}{1>g{sXt  
agent 代理人   jZvQMW  
agreement 契約   X$4 5<oz  
allotments 分配數   an9k2F.)  
allowance 津貼   Yhkn(k2  
amalgamation 合併   \+B+M 7  
amortization 攤銷   B^u qu  
amortized cost 應攤成本   H+ Y+8   
annuities 年金   6S2v3  
applied cost 已分配成本   ;F!wyTF>}  
applied expense 已分配費用   DsP FBq  
applied manufacturing expense 己分配製造費用   b!Z-HL6  
apportioned charge 攤派費用   2 7!9LU  
appreciation 漲價   OCVF+D :  
article of association 公司章程   /_G^d1T1?L  
assessment 課稅   *q.qO )X}3  
assets 資產   w;p!~o &  
attorney fee 律師費   =9ISsI\Y6  
audit 審計   )cX6o[oia  
auditor 審計員   }6V` U9^g  
average 平均數   WhHnF*I  
average cost 平均成本   3Vj,O?(Z  
bad debt 壞賬   $' 2yPoR  
balance 餘額   | Djgm7$*  
balance sheet 資產負債表   `II/nv0jn  
bank account 銀行賬戶   U0kEhMIIf  
bank balance 銀行結存   J0vCi}L  
bank charge 銀行手續費   g
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bank deposit 銀行存款   -gpF%g`H  
bank discount 銀行貼現   ITu6m<V  
bank draft 銀行匯票   K;wd2/
jmJ  
bank loan 銀行借款   `/mcjKQ&9y  
bank overdraft 銀行透支   Uxq9H  
bankers acceptance 銀行承兌   l}$Pv?T,2  
bankruptcy 破產   _bO4s#yI  
bearer 持票人   xN +j]LC  
beneficiary 受益人   W1 qE,%
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bequest 遺產   clZjb  
bill 票據   q{W@J0U  
bill of exchange 匯票   +h$)l/>:  
bill of lading 提單   A:3:Cr  
bills discounted 貼現票據   Gn*vVZ@`x  
bills payable 應付票據  
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bills receivable 應收票據    OBY  
board of directors 董事會   tDl1UX  
bonds 債券   , LP |M:  
bonus 紅利   5Y\wXqlY  
book value 賬面價值   :Sx !jx>W  
bookkeeper 簿記員   V+mTo^  
bookkeeping 簿記   vbeYe2;(  
branch office general ledger 支店往來賬戶   q+/c+u?=^  
broker 經紀人   wh\J)pA1  
brought down 接前   #O<2wMb2<  
brought forward 接上頁   :Z @!*F  
budget 預算   7
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by-product 副產品   B!=JRfT  
by-product sales 副產品銷售   52$7vYMto  
capital 股本   +
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capital income 資本收益   XujVOf  
capital outlay 資本支出   {:VUu?5-t;  
capital stock 股本   ?=%Q$|]-  
capital stock certificate 股票   (bIg6_U7\  
carried down 移後   "YUyM5X  
carried forward 移下頁   1% YjY"j+  
cash 現金   6}Y WM]c%  
cash account 現金賬戶   =U6%Wdth  
cash in bank 存銀行現金   l;I)$=={=  
cash on delivery 交貨收款   U`D.cEMfH  
cash on hand 庫存現金   9}{i8 <$=  
cash payment 現金支付   >4A~?=  
cash purchase 現購   KrhAObK  
cash sale 現沽   &J)q _Z8  
cashier 出?#123;員   idLysxN  
cashiers check 本票   X`dd"8%  
certificate of deposit 存款單折   y;+5cn C  
certificate of indebtedness 借據   w !N;Y0  
certified check 保付支票   lD;="b  
certified public accountant 會計師   %=:*yf>}  
charges 費用   8:%=@p>$  
charge for remittances 匯水手續費   ^rI<}cfR  
charter 營業執照   #OKzJ"g
 
chartered accountant 會計師   l^s\^b
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chattles 動產   ?NZKu6  
check 支票   *TpzX y  
che stub 支票存根   17Q1Xa  
closed account 己結清賬戶   *^XfEO  
closing 結算   JfmNI~%  
closing entries 結賬紀錄   GbC-6.~  
closing stock 期末存貨   6t0!a@t  
closing the book 結賬   7gR8Wr ^  
columnar journal 多欄日記賬   `.f {V  
combination 聯合   [b:$sR;  
commission 佣金   OC|9~B1  
commodity 商品   =v4;t'_^  
common stock 普通股   &C eG4_Mi  
company 公司   V0Cz!YM_3  
compensation 賠償   U2*g9Es  
compound interest 複利   uaMf3HeYV  
consignee 承銷人   _c=[P@  
consignment 寄銷   &+? JY|u  
consignor 寄銷人   i2ap]  
consolidated balance sheet 合併資產負債表   N;XaK+_2F  
consolidated profit and loss account 合併損益表   03ol!|X"9  
consolidation 合併   xkIRI1*!  
construction cost 營建成本   mC P*v-  
construction revenue 營建收入   ;}!hgyq  
contract 合同   $MF U9<O  
control account 統制賬戶   _pSCv:3T  
copyright 版權   %RE-_~G F  
corporation 公司   <#U9ih 2  
cost 成本   @V/Lqia  
cost accounting 成本會計   ~{,U%B  
cost of labour 勞工成本   ?dJ-g~  
cost of production 生產成本   En:.U9?X  
cost of manufacture 製造成本   E,I*E{nd9  
cost of sales 銷貨成本   sd;J(<Ofh  
cost price 成本價格   j';V(ZY&BB  
credit 貸方   mE3^5}[>  
credit note 收款通知單   C9-IJj  
creditor 債權人   E5d?toZ,8"  
crossed check 橫線支票   Y6T1_XG  
current account 往來活期賬戶   jtdhdA  
current asset 流動資產   cPh U qET  
current liability 流動負債   ].f28bY  
current profit and loss 本期損益   I\JJ7/S`t  
debit 借方   'JR2@W`]]  
debt 債務   @1#QbNp#  
debtor 債務人   .\kcWeC\  
deed 契據   F NpMu3Q  
deferred assets 遞延資產   <szD"p|K  
deferred liabilities 遞延負債   <qD/ #$  
delivery 交貨   DPuz'e*  
delivery expense 送貨費   +.N3kH  
delivery order 出貨單   SG1o<#>  
demand draft 即期匯票   x0^O?UR  
demand note 即期票據   =`f6@4H  
demurrage charge 延期費   E DuLgg@  
deposit 存款   YNc
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deposit slip 存款單   pK=$)<I"6  
depreciation 折舊   [KA&KI^hF  
direct cost 直接成本   S Rs~p  
direct labour 直接人工   7Y$#* 7  
director 董事   V[f-Nj Kf  
discount 折扣   $x,?+
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discount on purchase 進貨折扣   shbPy   
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