[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。   kS_#8I  
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acceptance 承兌   .hH_1Mo
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account 賬戶   MDytA0M  
accountant 會計員   >0@w"aKn  
accounting 會計   FQ 0&{ulb  
accounting system 會計制度  
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accounts payable 應付賬款   vQCb?+X&  
accounts receivable 應收賬款   !@lx|=#  
accumulated profits 累積利益   bXJ(QXHd%  
adjusting entry ?#123;整記錄   JL4E`  
adjustment ?#123;整   bz>\n"'  
administration expense 管理費用   ifS#9N|8  
advances 預付   *eH
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advertising expense 廣告費   s3sRMB2  
agency 代理   Z&>Cdgt*  
agent 代理人   w>*Jgc@A*  
agreement 契約   ez32k[eV!  
allotments 分配數   |aenQA#  
allowance 津貼   YD[AgToo0  
amalgamation 合併   -
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amortization 攤銷   ?ja%*0 R  
amortized cost 應攤成本   |a03SZx  
annuities 年金   }< '6FxR  
applied cost 已分配成本   ;- "!
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applied expense 已分配費用   sDBSc:5+e  
applied manufacturing expense 己分配製造費用   gw"SKp!]  
apportioned charge 攤派費用   H_@6!R2  
appreciation 漲價   Khd A;bF  
article of association 公司章程   *bo| F%NAz  
assessment 課稅   M-].l3  
assets 資產   oH17!$Fly  
attorney fee 律師費   ^f>c_[fR  
audit 審計   iPl,KjGk  
auditor 審計員   Gjeb)Y6N  
average 平均數   GXm#\)  
average cost 平均成本   A-1KTD  
bad debt 壞賬   .aO6Y+Y  
balance 餘額  
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balance sheet 資產負債表   jY\z+lW6A  
bank account 銀行賬戶   vcj(=\ e8v  
bank balance 銀行結存   5|0/$ SWd*  
bank charge 銀行手續費   517"x@6Q  
bank deposit 銀行存款   `W}pAmhj  
bank discount 銀行貼現   Z":m(}u O  
bank draft 銀行匯票   oUsfO-dET^  
bank loan 銀行借款   vTFG*\Cq  
bank overdraft 銀行透支   ?@P
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bankers acceptance 銀行承兌   , poc!n//  
bankruptcy 破產   D(Rr<-(  
bearer 持票人   <w}^Z}fpk&  
beneficiary 受益人   Lk]|;F-2i  
bequest 遺產   C.ynOo,W  
bill 票據   f_PH ?  
bill of exchange 匯票   ::{\O\w  
bill of lading 提單   0xDn!  
bills discounted 貼現票據   3mofp`e  
bills payable 應付票據   >"1EN5W  
bills receivable 應收票據   s%y<FXUj  
board of directors 董事會   5JaLE5-  
bonds 債券   ~Y f8,m  
bonus 紅利   c;/vzIJj  
book value 賬面價值   h/ A\QW8Sd  
bookkeeper 簿記員   >lM/\HO2  
bookkeeping 簿記   pHb,*C</  
branch office general ledger 支店往來賬戶   HaL'/V~  
broker 經紀人   N`7O J)l  
brought down 接前   DM v;\E~D  
brought forward 接上頁   +}at#%1@  
budget 預算   %CnVK1u!  
by-product 副產品   l'[;q '  
by-product sales 副產品銷售   WFc4(Kl  
capital 股本   +C;;4s)  
capital income 資本收益   5N>fl Q  
capital outlay 資本支出   -[vw 8  
capital stock 股本   yuC$S&Y>!  
capital stock certificate 股票   6oQ7u90z*  
carried down 移後   hj"JmF$m  
carried forward 移下頁   KM)MUPr  
cash 現金   j<)$ [v6  
cash account 現金賬戶   TDfloDxA  
cash in bank 存銀行現金   d~_5Jx  
cash on delivery 交貨收款   L'$\[~U g  
cash on hand 庫存現金   a!6r&<s=E  
cash payment 現金支付   6'm ZM=d  
cash purchase 現購   c{to9Lk.#  
cash sale 現沽   ]U~{?K'g@j  
cashier 出?#123;員   KXx;~HtO  
cashiers check 本票   w(_:+-rqQ<  
certificate of deposit 存款單折   ^F?B_'  
certificate of indebtedness 借據   $#/8l58  
certified check 保付支票   [E<A/_z  
certified public accountant 會計師   d< XY"Y%  
charges 費用   f#AuZ]h  
charge for remittances 匯水手續費   R~A))
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charter 營業執照   >cjxu9Vr1K  
chartered accountant 會計師   V6ECL6n  
chattles 動產   `_/1zL[  
check 支票   M@q)\UQ'  
che stub 支票存根   `ba<eT':  
closed account 己結清賬戶   tjV63`LD  
closing 結算   M7Z&t'=  
closing entries 結賬紀錄   $B>L_~cS  
closing stock 期末存貨   GM;uwL#  
closing the book 結賬   9\Rk(dd  
columnar journal 多欄日記賬   |@b|Q,  
combination 聯合   h$~$a;2cR  
commission 佣金   liB~vdqj  
commodity 商品   GRL42xp'*D  
common stock 普通股   N0D5N(kH%  
company 公司   ](-[ I#  
compensation 賠償   p+Bvfn  
compound interest 複利   p8F$vx4,  
consignee 承銷人   JKp@fQT *  
consignment 寄銷   t':*~b{V@7  
consignor 寄銷人   biV|W@JM  
consolidated balance sheet 合併資產負債表   )i39'0a  
consolidated profit and loss account 合併損益表   #/`MYh=!W  
consolidation 合併   b0%#=KMi  
construction cost 營建成本   ByWad@-6i  
construction revenue 營建收入   c&RiUU7  
contract 合同   3\<(!yY8  
control account 統制賬戶   JP]4* 
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copyright 版權   8BS$6Pa  
corporation 公司   R*dXbI&,e  
cost 成本   ;' 'S};  
cost accounting 成本會計   ONcS
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cost of labour 勞工成本   ]%Whtj.,x7  
cost of production 生產成本   _#P5j#  
cost of manufacture 製造成本   HwMe^
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cost of sales 銷貨成本   z" sv,W  
cost price 成本價格   c3Ig4n0Y>  
credit 貸方   lQ.3_{"s  
credit note 收款通知單   <&M5#:
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creditor 債權人   #zd}xla0]  
crossed check 橫線支票   p_3VFKq>0  
current account 往來活期賬戶   ON_GD"  
current asset 流動資產   {\!@k\__  
current liability 流動負債   oB}rd9  
current profit and loss 本期損益   G!ryW4  
debit 借方   DGAg#jh  
debt 債務   q*>|EJR^Rw  
debtor 債務人   M^A;tPw  
deed 契據   eY$Q}BcW  
deferred assets 遞延資產   5Ul=Nv]  
deferred liabilities 遞延負債   '-X913eG!  
delivery 交貨   g!;
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delivery expense 送貨費   OEN'c0;5  
delivery order 出貨單   p7
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demand draft 即期匯票   1T7;=<g`  
demand note 即期票據   TH}
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demurrage charge 延期費   ?K?v64[  
deposit 存款  
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deposit slip 存款單   Uw_z9ZL  
depreciation 折舊   ?#;z B  
direct cost 直接成本    </d&bS  
direct labour 直接人工   lhV'Q]s@6  
director 董事   o[eIwGxZ  
discount 折扣   Mj@ 0F 2hy  
discount on purchase 進貨折扣   =G2A Ufn  
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