[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。   E V2 )  
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acceptance 承兌   5{K}?*3hJ  
account 賬戶   EF#QH _X  
accountant 會計員   YuQ~AE'i  
accounting 會計   Pao%pA.<  
accounting system 會計制度   &fwS{n;U  
accounts payable 應付賬款   <xo-Fv  
accounts receivable 應收賬款   6BocGo({  
accumulated profits 累積利益   "7,FXTa
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adjusting entry ?#123;整記錄   2# vv$YD  
adjustment ?#123;整   1D F/6y  
administration expense 管理費用   6?qDdVR~]  
advances 預付   )}MHx`KT2  
advertising expense 廣告費   .$!{-v[  
agency 代理   $bvJTuw  
agent 代理人   C$d>_r  
agreement 契約   Ub_4yN;  
allotments 分配數   %g3 ,qI  
allowance 津貼   
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amalgamation 合併   /6KIl  
amortization 攤銷   ,qQG;w,m  
amortized cost 應攤成本   $g10vF3  
annuities 年金   }tG3tz0%fX  
applied cost 已分配成本   H={&3poBz  
applied expense 已分配費用   +*}{`L- :  
applied manufacturing expense 己分配製造費用   N@x g:xr  
apportioned charge 攤派費用   jZpa0grA  
appreciation 漲價   e5?PkFV^a1  
article of association 公司章程   ;`dh fcU  
assessment 課稅   *|% ^0#$c  
assets 資產   ua5?(,E`']  
attorney fee 律師費   `.%JjsD<  
audit 審計   f )Z%pgB  
auditor 審計員   pZ(Fx&fy  
average 平均數   'zZcn" +!  
average cost 平均成本   5D Y
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bad debt 壞賬   wQ+8\ s=  
balance 餘額   (=4W-z7  
balance sheet 資產負債表   @+LfQY  
bank account 銀行賬戶   $t~@xCi]S  
bank balance 銀行結存   DgHaOAdU  
bank charge 銀行手續費   8RW&r  
bank deposit 銀行存款   r?/A?DMe  
bank discount 銀行貼現   +7V{ABfGl  
bank draft 銀行匯票   o>Er_r  
bank loan 銀行借款   o%E;3l  
bank overdraft 銀行透支   MJ` 3ta  
bankers acceptance 銀行承兌   en F:>H4  
bankruptcy 破產   SqA J-_~  
bearer 持票人   N|g;W  
beneficiary 受益人   &fC!(Oy  
bequest 遺產   (ll*OVL  
bill 票據   20RXK1So  
bill of exchange 匯票   6K`c/)  
bill of lading 提單   @|}BXQNd  
bills discounted 貼現票據   H)w(q^i  
bills payable 應付票據   )E# 2J$TD  
bills receivable 應收票據   4mjgt<`  
board of directors 董事會   /u%h8!"R  
bonds 債券   %V`F!D<D  
bonus 紅利   j@gMbiu  
book value 賬面價值   "syh=BC v  
bookkeeper 簿記員   G!N{NCq  
bookkeeping 簿記   /iC;%r1L  
branch office general ledger 支店往來賬戶   >LC<O.  
broker 經紀人   |{r$jZeE  
brought down 接前   z4#(Ze@u~_  
brought forward 接上頁   $?G"GQ!.  
budget 預算  
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by-product 副產品   / $  :j  
by-product sales 副產品銷售   l>gI&1)%  
capital 股本  
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capital income 資本收益   D4Al 3fe  
capital outlay 資本支出   GQQ.OvEc  
capital stock 股本   K;hh&sTB  
capital stock certificate 股票   {5r0v#;  
carried down 移後   KlV:L 4a~  
carried forward 移下頁   VV4Gjc  
cash 現金   B vo5-P6XY  
cash account 現金賬戶   mR\`DltoV  
cash in bank 存銀行現金   {Gq*e/  
cash on delivery 交貨收款   ?bZovRx  
cash on hand 庫存現金   n<sd!xmqFx  
cash payment 現金支付   7|\@zQ h  
cash purchase 現購   `@d<n  
cash sale 現沽   n79QJl/  
cashier 出?#123;員   }8|[;Qa`y  
cashiers check 本票   E!BPE>  
certificate of deposit 存款單折   &AVpLf:?  
certificate of indebtedness 借據   <~TP#uAz  
certified check 保付支票   &cWjEx  
certified public accountant 會計師   R[z`:1lo  
charges 費用   E:zF/$tG  
charge for remittances 匯水手續費   D(p\0V  
charter 營業執照   |7,L`utp  
chartered accountant 會計師   e^4 p%  
chattles 動產   \^(0B8|w  
check 支票  
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che stub 支票存根  
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closed account 己結清賬戶   [,n c  
closing 結算   ~ ~uAc_  
closing entries 結賬紀錄   %75xr9yOP  
closing stock 期末存貨   i wz  
closing the book 結賬   Sxdsv9w  
columnar journal 多欄日記賬   DRqZ,[!+
 
combination 聯合   b" xmqWa  
commission 佣金   8
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commodity 商品   mk7&<M  
common stock 普通股   ;.xoN|Per  
company 公司   >hBxY]< \  
compensation 賠償   (b?{xf'
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compound interest 複利   o"wXIHUmV  
consignee 承銷人   *
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consignment 寄銷   PJxH7|GSi  
consignor 寄銷人   <YA&Dr3OD  
consolidated balance sheet 合併資產負債表   hA\K</h.  
consolidated profit and loss account 合併損益表   s9dO,FMs0t  
consolidation 合併   o6f_l^+H  
construction cost 營建成本   tiN?/  
construction revenue 營建收入   =@TQ>Qw%b  
contract 合同   dKl^jsd  
control account 統制賬戶   Dnc(l(  
copyright 版權   D\<y)kh  
corporation 公司   $$:ZX  
cost 成本   ;8!Z5H  
cost accounting 成本會計   eh,~^x5  
cost of labour 勞工成本   I^o!n5VM  
cost of production 生產成本   w9 w%&{j  
cost of manufacture 製造成本   K)TrZ 2  
cost of sales 銷貨成本   v]__%_  
cost price 成本價格   ?"?6,;F(4  
credit 貸方   ^(viM?*  
credit note 收款通知單   *6xgctk  
creditor 債權人   nG_6oe*=I  
crossed check 橫線支票   )%!XSsY.N|  
current account 往來活期賬戶   Sa19q.~%  
current asset 流動資產   cRX~z  
current liability 流動負債   R/"x}B1d  
current profit and loss 本期損益   Y>jiXl?&  
debit 借方   GUslPnG  
debt 債務   0]HYP;E"U  
debtor 債務人   (KvROV);  
deed 契據   [ sd;`xk  
deferred assets 遞延資產   {'16:dTJ  
deferred liabilities 遞延負債   ]*7Y~dO  
delivery 交貨   bc , p}  
delivery expense 送貨費   s;UH]  
delivery order 出貨單   (E]!Z vE  
demand draft 即期匯票   wP"dZagpj  
demand note 即期票據   vkLC-Mzm<  
demurrage charge 延期費   fDx9iHGv  
deposit 存款   yV)la@c  
deposit slip 存款單   /b|0PMX  
depreciation 折舊   5SkW-+$  
direct cost 直接成本   ;gC|  
direct labour 直接人工   e.c3nKXZ q  
director 董事   \.
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discount 折扣   /%lZu^  
discount on purchase 進貨折扣   ;-UmY}MU  
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