[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。   #_bSWV4  
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acceptance 承兌   ~T[m{8uh  
account 賬戶   ewtoAru  
accountant 會計員   0:(@Y  
accounting 會計   vx_v/
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accounting system 會計制度   <vV?VV([  
accounts payable 應付賬款   m+Yj"RMx&  
accounts receivable 應收賬款   f13%[RA9N  
accumulated profits 累積利益   3RP}lb  
adjusting entry ?#123;整記錄   n'JwT! A  
adjustment ?#123;整   |f~p3KCfV  
administration expense 管理費用   vxo iPqo  
advances 預付   Z\y@rp\l  
advertising expense 廣告費   t$Z#zxX
 
agency 代理   ; . c]0  
agent 代理人   <c6C+OWT,  
agreement 契約   NTVdSK7z~H  
allotments 分配數   f,Sybf/uHh  
allowance 津貼   zRJopcE<  
amalgamation 合併   Au,}5=+`P  
amortization 攤銷   Rd5r~iT
 
amortized cost 應攤成本   KutR l$,
 
annuities 年金   C/+8lA6NV  
applied cost 已分配成本   fmvv q1G&  
applied expense 已分配費用   :r[`bqC;\*  
applied manufacturing expense 己分配製造費用   Cj}1 )qWq  
apportioned charge 攤派費用   , c/\'k\K)  
appreciation 漲價   Nze#u;  
article of association 公司章程   \+g95|[/  
assessment 課稅   (yAQm pp  
assets 資產   sw nov[0  
attorney fee 律師費   XH0R :+s  
audit 審計   xgtdmv%  
auditor 審計員   It4J\S
 
average 平均數   y?M99Vo4?  
average cost 平均成本   v>$GVCY  
bad debt 壞賬   q"A(l  
balance 餘額   -iS\3P.  
balance sheet 資產負債表   G)?O!(_  
bank account 銀行賬戶   l\*}  
bank balance 銀行結存   3e:"tus~  
bank charge 銀行手續費   %?C{0(Z{  
bank deposit 銀行存款   #oi4!%*M  
bank discount 銀行貼現   [Qv%  
bank draft 銀行匯票   y2^r.6"O  
bank loan 銀行借款   t_WNEZW7f  
bank overdraft 銀行透支   Sg0 _l(  
bankers acceptance 銀行承兌   ]RQQg,|D  
bankruptcy 破產   lB L;aTzo  
bearer 持票人   -X Bh\w  
beneficiary 受益人   >0SF79-RE  
bequest 遺產   .)B_~tct  
bill 票據   !o&Mw:d  
bill of exchange 匯票   Q/=L(_1l  
bill of lading 提單   7+j@0v\  
bills discounted 貼現票據   (9$/r/-a  
bills payable 應付票據   +tOBt("5/  
bills receivable 應收票據   z_< 7T4  
board of directors 董事會    vu YH+  
bonds 債券   kkFE9:[-c&  
bonus 紅利   l<{]%=Qg  
book value 賬面價值   ID5?x8o#k  
bookkeeper 簿記員   ^gh/$my;  
bookkeeping 簿記   U^~K-!0  
branch office general ledger 支店往來賬戶   W9Bl'e  
broker 經紀人   q=}Lm;r  
brought down 接前   _pKW($\  
brought forward 接上頁   IX^k<Jqr  
budget 預算   wr8n*Du  
by-product 副產品   ?U2ed)zzw  
by-product sales 副產品銷售   _4rb7"b1  
capital 股本   = M7FD  
capital income 資本收益   ?'$=G4y&?  
capital outlay 資本支出   =2)5_/9au  
capital stock 股本   Nd#t !=  
capital stock certificate 股票   EUe2<G  
carried down 移後   `t:7&$>T  
carried forward 移下頁   i,FG?\x@  
cash 現金   [FC7+ Ey^  
cash account 現金賬戶   s+tS4E?  
cash in bank 存銀行現金   -Z<e`iFQS  
cash on delivery 交貨收款   &m4 \"X@  
cash on hand 庫存現金   ^QB/{9#  
cash payment 現金支付   .?_wcp=  
cash purchase 現購   JXGIVH?Rpu  
cash sale 現沽   nV McHN   
cashier 出?#123;員   ()(@Qcc  
cashiers check 本票   l`gRw4/$  
certificate of deposit 存款單折   X`:(-3T  
certificate of indebtedness 借據   jY:(Tv3~  
certified check 保付支票   Fx0K.Q2Y0  
certified public accountant 會計師   27E6S)zv  
charges 費用   ^Cyx"s't  
charge for remittances 匯水手續費   W]_+3qvZ  
charter 營業執照   \"_;rJ{!aE  
chartered accountant 會計師   |>A1J:  
chattles 動產   FD#?pVyPn^  
check 支票   xh@H@Q\  
che stub 支票存根   3oxQ[. o  
closed account 己結清賬戶   c"H4/,F  
closing 結算   sG0cN;I]t  
closing entries 結賬紀錄   k^]+I%?Q  
closing stock 期末存貨   A ,lcR:@w  
closing the book 結賬   ;#3!ZB:}  
columnar journal 多欄日記賬   ^gH.5L0]gH  
combination 聯合   {.H}+@0  
commission 佣金   T!pWU*aB
 
commodity 商品   [G[HQ)A  
common stock 普通股   {;Mcor3  
company 公司   2[9hl@=%  
compensation 賠償   w^p 'D{{  
compound interest 複利   i{T0[\4  
consignee 承銷人   d~S.PRg=  
consignment 寄銷   /.$ n>:XR  
consignor 寄銷人   >efYpd#^  
consolidated balance sheet 合併資產負債表   VV?+q)  
consolidated profit and loss account 合併損益表   =^q:h<  
consolidation 合併   X LA  
construction cost 營建成本   TxN#3m?G  
construction revenue 營建收入   }.o rfW  
contract 合同   > g8;x#  
control account 統制賬戶  
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copyright 版權   -Qiay/tlu  
corporation 公司   +%?_1bGX>  
cost 成本   0}PW
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cost accounting 成本會計   m{_\@'q  
cost of labour 勞工成本   x~j
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cost of production 生產成本   @ L%3}  
cost of manufacture 製造成本   9j:?s;B  
cost of sales 銷貨成本   `B :Ydf  
cost price 成本價格   [*vk&  
credit 貸方   eO(VSjo'`  
credit note 收款通知單   q^([ & +  
creditor 債權人   DD"]as"#  
crossed check 橫線支票   Nypa,_9}  
current account 往來活期賬戶   ~6
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current asset 流動資產    7I^(vQ  
current liability 流動負債   cEve70MV  
current profit and loss 本期損益   2Ev~[Hb.  
debit 借方   JT[|l-\zo  
debt 債務  
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debtor 債務人   Rc0OEs%7P  
deed 契據   V_Wv(G0-\  
deferred assets 遞延資產   {/XzIOO;b  
deferred liabilities 遞延負債   !wJ~p:vRdY  
delivery 交貨   }4#%0x`w  
delivery expense 送貨費   r$=iM:kERC  
delivery order 出貨單   L:XnW1(Or  
demand draft 即期匯票   Xv]O1fcI  
demand note 即期票據   eDX{}Dq(  
demurrage charge 延期費   |M)'@s:  
deposit 存款   P3on4c  
deposit slip 存款單   "CT'^d+  
depreciation 折舊   zK k;&y|{  
direct cost 直接成本   S,n*1&ogj  
direct labour 直接人工   T.`EDluG  
director 董事   9{'GrL  
discount 折扣   jU@qQ@|  
discount on purchase 進貨折扣   ,kpkXK  
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