[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。   l'W?X '  
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acceptance 承兌   8.o[K  
account 賬戶   Umv_{n`  
accountant 會計員   !#rZeDmw  
accounting 會計   -v&Q'a  
accounting system 會計制度   69cOdIt^D  
accounts payable 應付賬款   .#zx[Io  
accounts receivable 應收賬款   R=i$*6}a  
accumulated profits 累積利益   YJuaQxs  
adjusting entry ?#123;整記錄   u,PrEmy-  
adjustment ?#123;整   K *{C:Y  
administration expense 管理費用   2N5N^S  
advances 預付   5WO!u:!'  
advertising expense 廣告費   [dk|lkj@u\  
agency 代理   VDPqI+z  
agent 代理人   L0UAS'hf  
agreement 契約   '&?47+W  
allotments 分配數   \tyL`&)  
allowance 津貼   %p/Qz|W  
amalgamation 合併   ~NpnRIt  
amortization 攤銷   *7ap[YXZ\w  
amortized cost 應攤成本   ,$}P<WZMu  
annuities 年金   D@ [$?^H  
applied cost 已分配成本   vD:.1,72  
applied expense 已分配費用   F Dbx"%A  
applied manufacturing expense 己分配製造費用   U^VFHIm  
apportioned charge 攤派費用   y3 LWh}~E  
appreciation 漲價   +P~z
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article of association 公司章程   U(3LeS;mr  
assessment 課稅   2YuaPq/  
assets 資產   O5_[T43  
attorney fee 律師費   qf2{Te1  
audit 審計   $ n  n4  
auditor 審計員   { zlq6z  
average 平均數   9rn!U2  
average cost 平均成本   8Ral%
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bad debt 壞賬   /W:}p(>4a  
balance 餘額   {4}Sl^kn*  
balance sheet 資產負債表   RZOk.~[v  
bank account 銀行賬戶   QdO$,i'  
bank balance 銀行結存   PA`b~Ct  
bank charge 銀行手續費   zFP}=K:o)  
bank deposit 銀行存款   Qyt6+xL  
bank discount 銀行貼現   RvDqo d  
bank draft 銀行匯票   -/#3U{O  
bank loan 銀行借款   +(PtOo.  
bank overdraft 銀行透支   CrS[FM= +W  
bankers acceptance 銀行承兌   lDMYDy{<  
bankruptcy 破產   YX^{lD1Jj  
bearer 持票人   @{+*ea7M(`  
beneficiary 受益人   IdzF<>;W  
bequest 遺產   "D3JdyO_S  
bill 票據   dH?pQ 
 
bill of exchange 匯票   Cgq9~U !  
bill of lading 提單   (>WV
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bills discounted 貼現票據   vk{4:^6.TV  
bills payable 應付票據   qaw5<
 
bills receivable 應收票據   #n2GW^x  
board of directors 董事會   LwY_6[Ef  
bonds 債券   7T4rx53  
bonus 紅利   y,Dfqt  
book value 賬面價值   =xG9a_^v  
bookkeeper 簿記員   *aG0p&n}  
bookkeeping 簿記   -7=pb#y  
branch office general ledger 支店往來賬戶   =%2 E|/  
broker 經紀人   Plm3vk=  
brought down 接前   dr'6N1B@  
brought forward 接上頁   ;pAkdX&b  
budget 預算   lD/+LyTa  
by-product 副產品   S1$\D!|1  
by-product sales 副產品銷售   JXPn <  
capital 股本   P-+^YN,  
capital income 資本收益   jLb3{}0  
capital outlay 資本支出   I]I5!\\&[  
capital stock 股本   m1daOeZ]P  
capital stock certificate 股票   :^l*_v{  
carried down 移後   zYls>fbp,  
carried forward 移下頁   )}?dYk  
cash 現金   SG43}  
cash account 現金賬戶   HnOF_Twq  
cash in bank 存銀行現金   YJ1P5u:  
cash on delivery 交貨收款   ~x4Y57  
cash on hand 庫存現金   *qz]vUb/0  
cash payment 現金支付   3P#1fI(c  
cash purchase 現購   0&5}[9?V'  
cash sale 現沽   k{@z87+&  
cashier 出?#123;員   i>!f|<  
cashiers check 本票   }jIb ^|#CD  
certificate of deposit 存款單折   b~#rUOXb8?  
certificate of indebtedness 借據   V!ajD!00  
certified check 保付支票   ?.4.Ubc\  
certified public accountant 會計師   rbP.N ?YU%  
charges 費用   1ViDS  
charge for remittances 匯水手續費   Gi{1u}-0  
charter 營業執照   9oGsrClH  
chartered accountant 會計師   t%FS 5  
chattles 動產   r@ejU'uz  
check 支票   P!]DV$
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che stub 支票存根   fF *a/\h %  
closed account 己結清賬戶   #m8Oy|Y9`  
closing 結算   g|nPr)<  
closing entries 結賬紀錄   ja9y  
closing stock 期末存貨   /CX<k gz@  
closing the book 結賬   {ifYr(|p`  
columnar journal 多欄日記賬   %/sf#8^m  
combination 聯合   nY~CAo/:  
commission 佣金   7J 0!vq  
commodity 商品   JH?[hb  
common stock 普通股   -MOf[f^  
company 公司   Zu+Z7@$}/  
compensation 賠償  
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compound interest 複利   +,PBhB  
consignee 承銷人   ){wE)NN  
consignment 寄銷   1miTE4;?  
consignor 寄銷人   ;OVJM qg  
consolidated balance sheet 合併資產負債表   | @mZ]`p  
consolidated profit and loss account 合併損益表   2QBq  
consolidation 合併   3UH=wmG0w  
construction cost 營建成本   yWX:`*GV  
construction revenue 營建收入   e|{6^g<ru  
contract 合同   W=G[hT5L{  
control account 統制賬戶   /yH:ur
 
copyright 版權   xkqt(ng(  
corporation 公司   `qr[0wM  
cost 成本   a{H~>d<?  
cost accounting 成本會計   LrK6*y,z  
cost of labour 勞工成本   ) tsaDG-E  
cost of production 生產成本   _A%z^&k(i  
cost of manufacture 製造成本   -M(:z  
cost of sales 銷貨成本   h#`qEK&u  
cost price 成本價格   rZzto;NDS  
credit 貸方   w"aD"}3  
credit note 收款通知單   \y<n{"a  
creditor 債權人   M6g!bK2l  
crossed check 橫線支票   Dj %jrtT  
current account 往來活期賬戶   Ai/ay# E  
current asset 流動資產   NShA-G N5  
current liability 流動負債   #n0P'@d,r  
current profit and loss 本期損益   #V~r@,  
debit 借方  
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debt 債務   am@\$Sa4
 
debtor 債務人   rK"$@tc  
deed 契據   *^QfTKN  
deferred assets 遞延資產   f? ko%c_p  
deferred liabilities 遞延負債   p+yU!Qj  
delivery 交貨   YSeXCJ:Iy  
delivery expense 送貨費   
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delivery order 出貨單   Z7Mc.[C  
demand draft 即期匯票   oIf-s[uH  
demand note 即期票據   xe%+Yb]  
demurrage charge 延期費   .F> cZ,  
deposit 存款   'Im&&uSkr  
deposit slip 存款單   p}MH LM  
depreciation 折舊   Vd+5an?  
direct cost 直接成本   ibxtrt=  
direct labour 直接人工   Zoyo:vv&  
director 董事   |7:{vA5  
discount 折扣   - *_"
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discount on purchase 進貨折扣   uTIl} N  
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