[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。   Z6^QB@moj  
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acceptance 承兌   Y8%0;!T  
account 賬戶   i>Fvmw  
accountant 會計員   v0Ai!#  
accounting 會計   $Eio$TI  
accounting system 會計制度   p"[O#*p  
accounts payable 應付賬款   ms}f>f=  
accounts receivable 應收賬款   j1puB  
accumulated profits 累積利益   7}?k^x,1  
adjusting entry ?#123;整記錄   ;NH~9# t:  
adjustment ?#123;整   h@~:(:zU$  
administration expense 管理費用   o#xgrMB  
advances 預付   L\}Pzxn  
advertising expense 廣告費   n1*&%d'7  
agency 代理   @8=vFP'  
agent 代理人   &:c:
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agreement 契約   wqlcLIJPR  
allotments 分配數   WHUT/:?f  
allowance 津貼   J; UBnC g  
amalgamation 合併   #e.jY_  
amortization 攤銷   aqs%m (  
amortized cost 應攤成本   iW|s|1mh3  
annuities 年金   r Q    
applied cost 已分配成本   EJZ@p7*Oj  
applied expense 已分配費用   WY+(]Wkao  
applied manufacturing expense 己分配製造費用   ,Z>wbMJig  
apportioned charge 攤派費用   A3AP51 !  
appreciation 漲價   2wx!Lpr<i_  
article of association 公司章程   xfq]9<  
assessment 課稅   +7Yu^&  
assets 資產   e,f ;  
attorney fee 律師費   G HD^%)T5^  
audit 審計   y(bsCsV&  
auditor 審計員   LBiowd[  
average 平均數   V43nws"4  
average cost 平均成本   # B @X  
bad debt 壞賬   5x8'K7/4.  
balance 餘額   Yd'H+r5b  
balance sheet 資產負債表   V: ^JC>6  
bank account 銀行賬戶   j$@?62)6  
bank balance 銀行結存   iQt!PMF.  
bank charge 銀行手續費   [6D>f?z  
bank deposit 銀行存款   S|"Fgoj r  
bank discount 銀行貼現   NSw<t9Yi  
bank draft 銀行匯票   u]HS(B,ht  
bank loan 銀行借款   7zD- ?%  
bank overdraft 銀行透支   q0&Wk"X%rr  
bankers acceptance 銀行承兌   a{h%DpG  
bankruptcy 破產   4s9c#nVlu  
bearer 持票人   /b.$jnqL  
beneficiary 受益人   Nd`HB=ShJ  
bequest 遺產   *^'wFbaBO  
bill 票據   Oqpp=7  
bill of exchange 匯票   Bi]D{m
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bill of lading 提單   3&es]1b  
bills discounted 貼現票據   BBcj=]"_
 
bills payable 應付票據   Aj,]n>{  
bills receivable 應收票據   q"S(7xWS  
board of directors 董事會   ,
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bonds 債券   W.^Ei\w/t  
bonus 紅利   Vo%Yf9C  
book value 賬面價值   |K%}}g[<e;  
bookkeeper 簿記員   1e/L\Y=m  
bookkeeping 簿記   M RQZIi  
branch office general ledger 支店往來賬戶   ;Xqn-R  
broker 經紀人   7Yuk  
brought down 接前   kl" ]Nw'C  
brought forward 接上頁   (Akd8}nf~  
budget 預算   rJu[N(2k  
by-product 副產品   (
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by-product sales 副產品銷售   @rF/]UJ  
capital 股本   lr WLN  
capital income 資本收益   <P1rqM9^  
capital outlay 資本支出   UR}kB&t  
capital stock 股本   l]H0g[  
capital stock certificate 股票   "%VbI P  
carried down 移後   /|?F)%v\  
carried forward 移下頁   Rp0|zP,5  
cash 現金   ,+se  
cash account 現金賬戶   be7L="vZw  
cash in bank 存銀行現金   t:>x\V2m  
cash on delivery 交貨收款   W2`.RF^  
cash on hand 庫存現金   [B,'=,Hbs  
cash payment 現金支付   F"'n4|q4n  
cash purchase 現購   4 02x<H  
cash sale 現沽   V$(/0mQV(  
cashier 出?#123;員   RX
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cashiers check 本票   ),=@q+{E{  
certificate of deposit 存款單折   &UL_bG}  
certificate of indebtedness 借據   8V-,Xig;`  
certified check 保付支票   r'p =`2=  
certified public accountant 會計師   vIVr@1S  
charges 費用   Lj8 )'[K"  
charge for remittances 匯水手續費   hT'=V N  
charter 營業執照   Y9u;H^^G  
chartered accountant 會計師   Ea4_Qmn  
chattles 動產   4O(@'#LLz  
check 支票   >Q=Ukn;k  
che stub 支票存根   1* ^'\W.  
closed account 己結清賬戶   "b]#MO}P  
closing 結算   /THnfy\  
closing entries 結賬紀錄   9${Xer'  
closing stock 期末存貨   3;-^YG  
closing the book 結賬   78d_io}w  
columnar journal 多欄日記賬   A "S/^<  
combination 聯合   DI,K(_@G  
commission 佣金   A2NF<ZsD  
commodity 商品   W`rMtzL5  
common stock 普通股   VYaSB?`/  
company 公司   i)8N(HN  
compensation 賠償   .wy$
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compound interest 複利   \3zp) J  
consignee 承銷人   "ZT.k5Z  
consignment 寄銷   W8]V  
consignor 寄銷人   pjwaL^  
consolidated balance sheet 合併資產負債表   Y%Ieg.o  
consolidated profit and loss account 合併損益表   \G>ZkgU  
consolidation 合併   D. Kqc  
construction cost 營建成本   02\JzBU  
construction revenue 營建收入   rwSbqL^eM  
contract 合同  
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control account 統制賬戶   W%o|0j\1GU  
copyright 版權   Cqxv"NN  
corporation 公司   U>
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cost 成本   j1q[c,  
cost accounting 成本會計   KKEN'-3  
cost of labour 勞工成本   I%"'*7U  
cost of production 生產成本   !tXZ%BP.u  
cost of manufacture 製造成本   aXY-><  
cost of sales 銷貨成本   %}&(h/= e  
cost price 成本價格   MT6/2d  
credit 貸方   \NK-L." [  
credit note 收款通知單   }T.?c9l X  
creditor 債權人  
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crossed check 橫線支票   l-Nly>~  
current account 往來活期賬戶   .A6lj).:  
current asset 流動資產   <G~>~L.E  
current liability 流動負債   (qBvoLkF9N  
current profit and loss 本期損益   2(M6(xH>  
debit 借方   v,OpTu
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debt 債務   C$9z  
debtor 債務人   {6G?[ `&ca  
deed 契據   bMKL1+y(  
deferred assets 遞延資產   jb[!E^'&>  
deferred liabilities 遞延負債   BqH]-'1G  
delivery 交貨   Pc_VY>Ty  
delivery expense 送貨費   ;%Hf)F  
delivery order 出貨單   >cN~U
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demand draft 即期匯票   F$MX,,4U  
demand note 即期票據   zt=0o|k  
demurrage charge 延期費   rwE%G>Vb  
deposit 存款   nSx]QREL!  
deposit slip 存款單   ^2JpWY:|7  
depreciation 折舊   Q_p[kKH  
direct cost 直接成本   U@F)2?  
direct labour 直接人工   T vtm`Yk\  
director 董事   PRB{VC<k  
discount 折扣   a9U_ug58  
discount on purchase 進貨折扣   'ZP)cI:+X  
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