[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。   X1GpLy)p  
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acceptance 承兌   b( qO fek  
account 賬戶   X&+*?Q^  
accountant 會計員   jh3XG  
accounting 會計   xw5LPz;
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accounting system 會計制度   oY$ L  
accounts payable 應付賬款   (RtjD`e}  
accounts receivable 應收賬款   e9e7_QG_-  
accumulated profits 累積利益   }?vVJm'  
adjusting entry ?#123;整記錄   ]0yYMnqvr  
adjustment ?#123;整   $k=5nJ  
administration expense 管理費用   1E'/!|  
advances 預付   YR$)yl  
advertising expense 廣告費   7HkQ|~zGT  
agency 代理   :lGH31GG  
agent 代理人   w6w'Jx  
agreement 契約   Q*h%'oc`  
allotments 分配數   5[{#/!LX)  
allowance 津貼   W<"{d  
amalgamation 合併   'dFhZ08u}  
amortization 攤銷   RXDPT  
amortized cost 應攤成本   
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annuities 年金   $F,&7{^  
applied cost 已分配成本   pHpHvSI  
applied expense 已分配費用   !o k6*m  
applied manufacturing expense 己分配製造費用   jj&4Sv#>  
apportioned charge 攤派費用   *gxo!F}  
appreciation 漲價   <y30t[.E6  
article of association 公司章程   ZKT~\l  
assessment 課稅   ^twJNm{99  
assets 資產   z%
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attorney fee 律師費   EE<^q?[3^  
audit 審計   [=xJh?*P  
auditor 審計員   ju= +!nGUa  
average 平均數   _\y%u_W  
average cost 平均成本   AvNU\$B4aG  
bad debt 壞賬   h
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balance 餘額   xO<
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balance sheet 資產負債表   E*F)jP,yo  
bank account 銀行賬戶   DIU9Le
  
bank balance 銀行結存   Qn*a#]p  
bank charge 銀行手續費   '\iWp?`$  
bank deposit 銀行存款   $)fybnY  
bank discount 銀行貼現   m@_m"1_;  
bank draft 銀行匯票   mm5y'=#  
bank loan 銀行借款   Z_F}Y2-w9  
bank overdraft 銀行透支   +z 2+z  
bankers acceptance 銀行承兌    ps*dO  
bankruptcy 破產   b35Z1sfD j  
bearer 持票人   A,2dK}\>  
beneficiary 受益人   u VZouw#  
bequest 遺產   >nnjLrI  
bill 票據   P(Fd|).j$  
bill of exchange 匯票   ca!=D $  
bill of lading 提單   $j\UD8Hj'-  
bills discounted 貼現票據   i{$h]D_fD  
bills payable 應付票據   F$QAWs  
bills receivable 應收票據   +C(v4@=nd  
board of directors 董事會   _E{h
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bonds 債券   D3>;X=1  
bonus 紅利   )38M~/ ^l  
book value 賬面價值   _Wjd`*  
bookkeeper 簿記員   F9|\(St &  
bookkeeping 簿記   0{O|o_  
branch office general ledger 支店往來賬戶   1YklPMx6  
broker 經紀人   %qM3IVPK)q  
brought down 接前   <$\En[u0  
brought forward 接上頁   ;BR`}~m  
budget 預算   | Ts0h?"a  
by-product 副產品   "1U:qr2-H  
by-product sales 副產品銷售   Nm0kMq|h  
capital 股本   i'Oh^Y)E#  
capital income 資本收益   >9S@:?^&q>  
capital outlay 資本支出   \9S&j(I  
capital stock 股本   H9^DlIv('  
capital stock certificate 股票   pzMli^  
carried down 移後   \(C_t1  
carried forward 移下頁   w;;.bz m  
cash 現金   'e3[m  
cash account 現金賬戶   ?Q< o-o;B  
cash in bank 存銀行現金   3']yjj(gHr  
cash on delivery 交貨收款   _l`s }yC  
cash on hand 庫存現金   D&xbtJd  
cash payment 現金支付   9\|n2$H:  
cash purchase 現購   IkU:D "n7  
cash sale 現沽   r] +V:l3  
cashier 出?#123;員   )7e[o8O_6  
cashiers check 本票   tsFwFB*  
certificate of deposit 存款單折   mkCv f  
certificate of indebtedness 借據   AU@XpaPWh  
certified check 保付支票   N|,6<|  
certified public accountant 會計師   amL8yb  
charges 費用   X:*Ut3"  
charge for remittances 匯水手續費   v;9VX   
charter 營業執照   NC*h7  
chartered accountant 會計師   =Of!1TR(  
chattles 動產   !KUV,>L  
check 支票   ?Afx{
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che stub 支票存根   /;%[:x  
closed account 己結清賬戶   i6^COr  
closing 結算   dz', !|>  
closing entries 結賬紀錄   !,*#e  
closing stock 期末存貨   fR>(b?C  
closing the book 結賬   |/?)u$U<  
columnar journal 多欄日記賬   "e4hPY#  
combination 聯合   
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commission 佣金   3q=A35*LT>  
commodity 商品   !!=%ty  
common stock 普通股   J^@0Ff;=5^  
company 公司   p",HF%  
compensation 賠償   |(e`V  
compound interest 複利   8 0>qqz  
consignee 承銷人   .TN9N  
consignment 寄銷   ^AWM/aY  
consignor 寄銷人   =H_|007C  
consolidated balance sheet 合併資產負債表   xud  
consolidated profit and loss account 合併損益表   Wmp,,H  
consolidation 合併   silTL_$  
construction cost 營建成本   N/A.1W  
construction revenue 營建收入   Y&O<A8=8  
contract 合同   $Nr :YI  
control account 統制賬戶   )fz)Rrr  
copyright 版權   Azrc+k  
corporation 公司   &#'[]V%^F  
cost 成本   Ix,`lFbH  
cost accounting 成本會計   Z2Bl
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cost of labour 勞工成本   z G {1;  
cost of production 生產成本   yfS`g-j{~  
cost of manufacture 製造成本   C:n55BE9  
cost of sales 銷貨成本   :^DuB_  
cost price 成本價格   S6 F28 d[j  
credit 貸方   jUq^$+N  
credit note 收款通知單   %@Nuzdp  
creditor 債權人   l>RW&C&T  
crossed check 橫線支票   R$@| t?  
current account 往來活期賬戶   A*BIud li  
current asset 流動資產   Kc=&jCn  
current liability 流動負債   W@w#A]  
current profit and loss 本期損益   +_gPZFpbx  
debit 借方   S1pikwB  
debt 債務   ,TTt<&c  
debtor 債務人   )o'&f"/  
deed 契據   $ X~4J  
deferred assets 遞延資產   !<3(+H  
deferred liabilities 遞延負債   mnM#NT5]  
delivery 交貨   U:eahK  
delivery expense 送貨費   Qo{Ez^q@J  
delivery order 出貨單   lHwQ'/r  
demand draft 即期匯票   pHlw&8(f"  
demand note 即期票據   2G8f4vsC[  
demurrage charge 延期費   Y@._
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deposit 存款   7WG"_A~V  
deposit slip 存款單   q<rB(j-(  
depreciation 折舊   3&kHAXzM  
direct cost 直接成本   sm-RpZ&|  
direct labour 直接人工   T~UKWAKX}  
director 董事   2
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discount 折扣   Kw}-<y  
discount on purchase 進貨折扣   08&DP^NS  
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