[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。   TAXl73j_CY  
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acceptance 承兌   ~w>Z !RuhT  
account 賬戶   |H(Mmqgk  
accountant 會計員   .F*2]xj@"  
accounting 會計   @|2}*_3\  
accounting system 會計制度   SdI/  
accounts payable 應付賬款   cuw3}4m%  
accounts receivable 應收賬款   qtv>`:neB  
accumulated profits 累積利益   [H3~b=  
adjusting entry ?#123;整記錄   wu2AhMGmw  
adjustment ?#123;整   _z3Hl?qk=  
administration expense 管理費用   kOe~0xoT@u  
advances 預付  
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advertising expense 廣告費   rI[
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agency 代理   /@*J\0h(-  
agent 代理人   X>  *o\   
agreement 契約   CwV1~@{-  
allotments 分配數   fGv`.T_d  
allowance 津貼   Q9~UL^bF  
amalgamation 合併   x_&m$Fh  
amortization 攤銷   B1&H5gxgN  
amortized cost 應攤成本   [SW@"C!  
annuities 年金   aoZ`C3  
applied cost 已分配成本   E"[^^ <I  
applied expense 已分配費用   o6} +5  
applied manufacturing expense 己分配製造費用   b=#3p  
apportioned charge 攤派費用   j=^b'dyL  
appreciation 漲價   aE_)iE|  
article of association 公司章程   :*2+ t-  
assessment 課稅   {,5=U@J  
assets 資產   UeRx ^  
attorney fee 律師費   S*H :/Ip  
audit 審計   ]c8$%  
auditor 審計員   =f)S=0UF  
average 平均數   mX8A XWIa  
average cost 平均成本   |\

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bad debt 壞賬   tk^1Ga3  
balance 餘額   #"M 'Cs  
balance sheet 資產負債表   RRD\V3C84  
bank account 銀行賬戶   C { }s  
bank balance 銀行結存   mf26A
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bank charge 銀行手續費   dk
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bank deposit 銀行存款   Bx&.Tj  
bank discount 銀行貼現   tPS.r.0#^  
bank draft 銀行匯票   t[6g9e$  
bank loan 銀行借款   uTRa]D_q  
bank overdraft 銀行透支   Q#@gOn=W\  
bankers acceptance 銀行承兌   -=E/_c;  
bankruptcy 破產   cJ&e^$:Er  
bearer 持票人   b8J\Lm|J  
beneficiary 受益人   uP/WRQ{rW>  
bequest 遺產   u.gh04{5  
bill 票據   b; SFnZa8  
bill of exchange 匯票   `d=$9Pi  
bill of lading 提單   @ j$t
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bills discounted 貼現票據   r\Wp\LfY&{  
bills payable 應付票據   N(?yOB4gt  
bills receivable 應收票據   tR5zlm(}  
board of directors 董事會   7"f$;CN?~  
bonds 債券   %PG::b  
bonus 紅利   b`n+[UCPtn  
book value 賬面價值   2#'[\*2|N  
bookkeeper 簿記員   o'Q)V  
bookkeeping 簿記   `hM:U  
branch office general ledger 支店往來賬戶   Tk-PCra  
broker 經紀人   -[#Mx}%  
brought down 接前  
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brought forward 接上頁   +G&h  
budget 預算   `n:IXD5'  
by-product 副產品   O0"i>}g4  
by-product sales 副產品銷售   (Jfi 3 m  
capital 股本   ^(8 i``V  
capital income 資本收益   a#1LGH7E8  
capital outlay 資本支出   +asJV1a  
capital stock 股本   =~Jv*c  
capital stock certificate 股票   GI$t8{M  
carried down 移後   >b-rAO\{}  
carried forward 移下頁   /U1GxX:P,  
cash 現金   o})4Jt1vj  
cash account 現金賬戶    zUqi z  
cash in bank 存銀行現金   Bh*~I_Ta>  
cash on delivery 交貨收款   }i/&m&VU  
cash on hand 庫存現金   0 +8ThZ?
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cash payment 現金支付   g\ @ 
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cash purchase 現購   JBE'B Q@  
cash sale 現沽   ]t1)8v2w>  
cashier 出?#123;員   UL [4sv6\9  
cashiers check 本票   C[rYV
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certificate of deposit 存款單折   5v~Y>  
certificate of indebtedness 借據   rK~362|mo  
certified check 保付支票   )QTk5zt  
certified public accountant 會計師   |.:O$/ Tt[  
charges 費用   |1 is!leP  
charge for remittances 匯水手續費   fB"3R-H?O  
charter 營業執照   T]EXm/  
chartered accountant 會計師   S:vv*5  
chattles 動產   _89 _*t(  
check 支票   6kT l(+  
che stub 支票存根   f\~e&`PV  
closed account 己結清賬戶   v!@/  
closing 結算   p`1d'n[  
closing entries 結賬紀錄   D5T\X-+]O  
closing stock 期末存貨   ^i-%FY_i5}  
closing the book 結賬   \\hZlCV,  
columnar journal 多欄日記賬   }#<Sq57n  
combination 聯合   [p!C+|rro  
commission 佣金   ]02 l!"  
commodity 商品   <4{@g]0RV  
common stock 普通股   4,s : G.g  
company 公司   9qXHdpb#g"  
compensation 賠償   r'&9'rir2  
compound interest 複利   PBn(k>=+  
consignee 承銷人   l,*Q?q  
consignment 寄銷   rxa"ji!)  
consignor 寄銷人   Yc?taL)  
consolidated balance sheet 合併資產負債表   DGHX:Ft#  
consolidated profit and loss account 合併損益表   o;];ng  
consolidation 合併   N>ct`a)BD/  
construction cost 營建成本   tt J,rM  
construction revenue 營建收入   AV d  
contract 合同   )r?i^D&4  
control account 統制賬戶   y13=y}dyDH  
copyright 版權   //ZB B,[@  
corporation 公司   ^ ?tAt3dMI  
cost 成本   .j}u'!LKul  
cost accounting 成本會計   a' #-%!]  
cost of labour 勞工成本   Q=PaTh   
cost of production 生產成本   ,C&h~uRi#f  
cost of manufacture 製造成本   Q^MB%L;D  
cost of sales 銷貨成本   0M8JE9 Kx  
cost price 成本價格   f!LZT!y  
credit 貸方   #Z$ 6> Xt  
credit note 收款通知單   =53LapTPJ  
creditor 債權人   ~iwEhF  
crossed check 橫線支票   @%\ANM$S  
current account 往來活期賬戶   sWavxh8A  
current asset 流動資產   "bf8[D  
current liability 流動負債   #mkr]K8A4  
current profit and loss 本期損益   R@VO3zsW  
debit 借方   &2xYG{Z  
debt 債務   iU%Gvf^?'5  
debtor 債務人   > P0AGZ  
deed 契據   3Vw%[+lY9  
deferred assets 遞延資產   M\v4{\2l0  
deferred liabilities 遞延負債   =r-Wy.a@  
delivery 交貨   mu{%%b7|^  
delivery expense 送貨費   iBo-ANnK9  
delivery order 出貨單   Q.yKbO<[  
demand draft 即期匯票   Z,4=<;PF  
demand note 即期票據   3&y u  
demurrage charge 延期費   zi-+@ 9T  
deposit 存款   #[KwR\b{:+  
deposit slip 存款單   t9`NCng 5  
depreciation 折舊   ~36c0 =  
direct cost 直接成本   (B$FX<K3  
direct labour 直接人工   iMA)(ZS  
director 董事   ZcWl{e4  
discount 折扣   "5y^s!/  
discount on purchase 進貨折扣   r?X^*o9  
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