[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。   #I MaN%  
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acceptance 承兌   Ttl m&d+C  
account 賬戶   Jza?DhSAZ  
accountant 會計員   *qYw  
accounting 會計   FbMtor  
accounting system 會計制度   .*n*eeD
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accounts payable 應付賬款   }tBw<7fe  
accounts receivable 應收賬款   }%c>Hh  
accumulated profits 累積利益   s1sn,?  
adjusting entry ?#123;整記錄   "*`!.9pt  
adjustment ?#123;整   '.N}oL<gP  
administration expense 管理費用   O> _ F   
advances 預付   @@-TW`G7  
advertising expense 廣告費   LPs5L E[Pm  
agency 代理   <_
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agent 代理人   3mopTzs)  
agreement 契約   @d^DU5ats>  
allotments 分配數   y
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allowance 津貼   ? [5>
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amalgamation 合併   raSga'uT;  
amortization 攤銷   0; )Q  
amortized cost 應攤成本   !/a6;:_y  
annuities 年金   6W
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applied cost 已分配成本   Gj%q:[r  
applied expense 已分配費用   @
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applied manufacturing expense 己分配製造費用   X!ldL|Ua%  
apportioned charge 攤派費用   _cC!rq U1  
appreciation 漲價   ai?N!RX%H  
article of association 公司章程   Wr RY3X  
assessment 課稅   _<F;&(o  
assets 資產   LXJ;8uW2y  
attorney fee 律師費   ;ThFB  
audit 審計   z
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auditor 審計員   N(yd<Mw  
average 平均數   }CZw'fhVWO  
average cost 平均成本   bYpeI(zK  
bad debt 壞賬   u>vvW|OB[  
balance 餘額   VpB)5>  
balance sheet 資產負債表   L<iRqayn  
bank account 銀行賬戶   XHdhSFpm  
bank balance 銀行結存   g)ZMU^1  
bank charge 銀行手續費   5D<ZtsXE  
bank deposit 銀行存款   oP4+:r)LKD  
bank discount 銀行貼現   F#)bGi  
bank draft 銀行匯票   |*b-m k  
bank loan 銀行借款   OAiv3"p  
bank overdraft 銀行透支   |v : )9  
bankers acceptance 銀行承兌   T>b"Gj /  
bankruptcy 破產   k?L2LIB<  
bearer 持票人   7TI6EKr  
beneficiary 受益人   Ac*J;fI  
bequest 遺產   E^c*x^  
bill 票據   3HuGb^SNg  
bill of exchange 匯票   #639N9a~  
bill of lading 提單   `jr?I {m;  
bills discounted 貼現票據   a]%sks
 
bills payable 應付票據   -])=\n!=  
bills receivable 應收票據   2P^qZDG 8I  
board of directors 董事會   );
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bonds 債券   <-N2<sl  
bonus 紅利   P,3w b  
book value 賬面價值   |Ox='.oIb  
bookkeeper 簿記員   [eOv fD  
bookkeeping 簿記   T2.[iD!A  
branch office general ledger 支店往來賬戶   ZMiOKVl  
broker 經紀人   -/Wf iE  
brought down 接前   ^Mc9MZ)  
brought forward 接上頁   ;b1B*B  
budget 預算   hOj+z?  
by-product 副產品   PXJ7Ek*/  
by-product sales 副產品銷售   FY^Nn  
capital 股本   nP*%N|0  
capital income 資本收益   cL03V?} ~  
capital outlay 資本支出   O1t$]k:  
capital stock 股本   \weg%
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capital stock certificate 股票   <;~
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carried down 移後   dkCUU  
carried forward 移下頁   K
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cash 現金   &(32s!qH  
cash account 現金賬戶   |KS,k|).  
cash in bank 存銀行現金   z,^~H  
cash on delivery 交貨收款   vDi Opd  
cash on hand 庫存現金   LGZa l&9AY  
cash payment 現金支付   GQCdB>  
cash purchase 現購   BbCO K  
cash sale 現沽   \M._x"  
cashier 出?#123;員   b l+g7g;  
cashiers check 本票   'x"(OdM:[  
certificate of deposit 存款單折   B{:a,V7  
certificate of indebtedness 借據   2u!&Te(!9  
certified check 保付支票   gOW8!\V  
certified public accountant 會計師   kL0K[O
 
charges 費用   {N/%%O.b  
charge for remittances 匯水手續費   hKWWN`;b !  
charter 營業執照   iT,7jd?6#  
chartered accountant 會計師   fbbbTZy  
chattles 動產   2ag8?#  
check 支票   fHH  
che stub 支票存根   vPz7*w  
closed account 己結清賬戶   6Xm'^T  
closing 結算   !8cV."~  
closing entries 結賬紀錄   IVxZ.5:L$  
closing stock 期末存貨   ~eoM 2XlW  
closing the book 結賬   u{\'/c7G  
columnar journal 多欄日記賬   ,#&7+e!]>P  
combination 聯合   Q1?*+]  
commission 佣金   9jEH"`qqk  
commodity 商品   2@GizT*mA  
common stock 普通股   bDtb6hL  
company 公司   (?zD!% k  
compensation 賠償   A0k?$ko  
compound interest 複利   }$L63;/H  
consignee 承銷人   +>vKI8g*RH  
consignment 寄銷   DR:$urU$  
consignor 寄銷人   |ll
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consolidated balance sheet 合併資產負債表   ?&~q^t?u  
consolidated profit and loss account 合併損益表   DHw)]WB M  
consolidation 合併   NE8W--Cg|  
construction cost 營建成本   Ihf :k_;  
construction revenue 營建收入   Jut&J]{h  
contract 合同   K SOD(  
control account 統制賬戶   }F_c0zM  
copyright 版權   ~qGW94  
corporation 公司   'D ?o^  
cost 成本   L1/`/  
cost accounting 成本會計   z
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cost of labour 勞工成本   C=r2fc~w   
cost of production 生產成本   8SKrpwy  
cost of manufacture 製造成本   I

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cost of sales 銷貨成本   0zq'Nf?#3  
cost price 成本價格   k_0@,b3  
credit 貸方    xV5UaD<  
credit note 收款通知單   qclc--fsE  
creditor 債權人   Ws@'2i\;  
crossed check 橫線支票   V\<2oG  
current account 往來活期賬戶   |9c~kTjK  
current asset 流動資產   e:9EP,  
current liability 流動負債   9 =;mY  
current profit and loss 本期損益   @q/g%-WNz  
debit 借方   SXOAa<u5  
debt 債務   o"
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debtor 債務人   >dt*^}*  
deed 契據   M[YFyM(
 
deferred assets 遞延資產   .=#jdc/  
deferred liabilities 遞延負債   iT4*~(p 3  
delivery 交貨   FHSoj=  
delivery expense 送貨費   3$k#bC  
delivery order 出貨單   'YNdrvz  
demand draft 即期匯票   JL= c
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demand note 即期票據   6&eXQl  
demurrage charge 延期費   p1Zb&:+  
deposit 存款   ;X,u 
  
deposit slip 存款單   = (F   
depreciation 折舊   0d9z8y  
direct cost 直接成本   y3dk4s77  
direct labour 直接人工   }bjZeh.  
director 董事   UUJQc~=  
discount 折扣   & oS$<  
discount on purchase 進貨折扣   NFs5XpZ~  
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