[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。   ;cnnqT6  
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acceptance 承兌   m]Hb+Y=;h  
account 賬戶   aGdpecv  
accountant 會計員   Ixyvn#ux)  
accounting 會計   `\nON  
accounting system 會計制度   HIQ]"Hl  
accounts payable 應付賬款   p3{x<AO/  
accounts receivable 應收賬款   7j4ej|Fjo  
accumulated profits 累積利益   qZ `nZi  
adjusting entry ?#123;整記錄   $(Z]TS$M&  
adjustment ?#123;整   5~v(AB(x  
administration expense 管理費用   ,s\x]bh  
advances 預付   1y_fQ+\2A  
advertising expense 廣告費   TB;3`  
agency 代理   Q@ykQ  
agent 代理人   z(c@(UD-_  
agreement 契約   aslU`#"  
allotments 分配數   8Pl+yiB/o`  
allowance 津貼   LuQ"E4;nY%  
amalgamation 合併   0\8*S3,q  
amortization 攤銷   Q$/V)0  
amortized cost 應攤成本   h[Ndtq>3{  
annuities 年金   Aqx3!  
applied cost 已分配成本   >DPds~k  
applied expense 已分配費用   '-$))A
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applied manufacturing expense 己分配製造費用   GhSL%y  
apportioned charge 攤派費用   rC* sNy2  
appreciation 漲價   3ybK6!g`[  
article of association 公司章程   z }FiU
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assessment 課稅   u=_b
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assets 資產   0
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attorney fee 律師費   6\NX
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audit 審計   lQ=&jkw  
auditor 審計員   (=S"Kvb~#  
average 平均數   e;&{50VY  
average cost 平均成本   Nb|3?c_  
bad debt 壞賬   bIvJs9L  
balance 餘額   4GMa5]Ft  
balance sheet 資產負債表   /Bg6z m  
bank account 銀行賬戶   ~u O:tL  
bank balance 銀行結存   Ba"^K d`  
bank charge 銀行手續費   `'A(`. CL  
bank deposit 銀行存款   9 AQ96  
bank discount 銀行貼現   yDu yMt#  
bank draft 銀行匯票   k;"R y8[k  
bank loan 銀行借款   a2(D!_dZR  
bank overdraft 銀行透支    gQ[]  
bankers acceptance 銀行承兌   c%xED%X9  
bankruptcy 破產   '$2oSd  
bearer 持票人  
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beneficiary 受益人   b@{%qh,C  
bequest 遺產   m<X#W W)N  
bill 票據   i/C -{+}U  
bill of exchange 匯票   :Ul'(@  
bill of lading 提單   K4h-4Qbn  
bills discounted 貼現票據   ZTgAZ5_cz  
bills payable 應付票據   Zh@4_Z9n!  
bills receivable 應收票據   !_
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board of directors 董事會   ^cKv JSY  
bonds 債券   {|7OmslC@  
bonus 紅利   %+t  
book value 賬面價值   lzr>WbM{{p  
bookkeeper 簿記員   Hm.&f2|(  
bookkeeping 簿記   G>_42Rp  
branch office general ledger 支店往來賬戶   x 1%J1?Fp  
broker 經紀人   [i<$ZP
  
brought down 接前   [+:mt</HN  
brought forward 接上頁   K&\BwBU  
budget 預算   s$DT.cvO  
by-product 副產品   l7D4`i<F  
by-product sales 副產品銷售   W=;(t  
capital 股本   R5'Z4.~  
capital income 資本收益   =@ 
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capital outlay 資本支出   4? /ot;>2  
capital stock 股本   xRTg [  
capital stock certificate 股票   [6RV'7`Abj  
carried down 移後   ]X"i~$T1S  
carried forward 移下頁   XCqfAcNQ  
cash 現金   LfjS[  
cash account 現金賬戶   a dz;N;rIY  
cash in bank 存銀行現金   8^~ZNU-~v  
cash on delivery 交貨收款   i
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cash on hand 庫存現金   MSYLkQ}_b  
cash payment 現金支付   u%gm+NneK  
cash purchase 現購    #LNB@E  
cash sale 現沽   #(7RX}  
cashier 出?#123;員   z*k3q`=>  
cashiers check 本票   ''\cBM!  
certificate of deposit 存款單折   Lct+cKKU  
certificate of indebtedness 借據   ~A:;?A'.  
certified check 保付支票    ]5)&36  
certified public accountant 會計師   ^v'g~+@o  
charges 費用   ]a%\Q2[c  
charge for remittances 匯水手續費   ETH#IM8J  
charter 營業執照   !i"9f_  
chartered accountant 會計師   $nD k mKl  
chattles 動產   ;uWI
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check 支票   r^o}Y  
che stub 支票存根   1r-,VX7  
closed account 己結清賬戶   <4A(Z$ZX)  
closing 結算   ywsz"/=@  
closing entries 結賬紀錄   hoD[wAC  
closing stock 期末存貨   dE9aE#o  
closing the book 結賬   < 
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columnar journal 多欄日記賬   r{:la56Xd  
combination 聯合   :#!F 7u  
commission 佣金   *}WqYqOow  
commodity 商品    d7-F&!sQ  
common stock 普通股   DrCfC[A~]  
company 公司   },QFyT  
compensation 賠償   ~zOU/8n ,F  
compound interest 複利   GPhwq n{  
consignee 承銷人   $;`
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consignment 寄銷   +P6  
consignor 寄銷人   PQ!?gj  
consolidated balance sheet 合併資產負債表    D]>
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consolidated profit and loss account 合併損益表   [.#$hOsNR  
consolidation 合併   b8-^wJH!  
construction cost 營建成本   Z YO/'YW  
construction revenue 營建收入   %$-3fj7  
contract 合同   / )<7$  
control account 統制賬戶   @md^
mss  
copyright 版權   }j<_JI  
corporation 公司   g8
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cost 成本   ha'm`LiX  
cost accounting 成本會計   2OOj8JS  
cost of labour 勞工成本   V\lF:3C  
cost of production 生產成本   v ?'k)B  
cost of manufacture 製造成本   ,T>2zSk  
cost of sales 銷貨成本   si4=C  
cost price 成本價格   ]tV{#iIJ*  
credit 貸方   T//+&Sk[  
credit note 收款通知單   ov.rHVeI  
creditor 債權人   ,UJPLj^  
crossed check 橫線支票   BHBR_7  
current account 往來活期賬戶   JZ0+VB-3U  
current asset 流動資產   R_&V.\e _  
current liability 流動負債   T{2//$T?  
current profit and loss 本期損益   \nt'I;f  
debit 借方   gM]/Y6*$b  
debt 債務   ^g"6p#S=n  
debtor 債務人   d`*vJ#$>2  
deed 契據   , Vr6  
deferred assets 遞延資產   j>=".^J  
deferred liabilities 遞延負債   }{PtQc6RL!  
delivery 交貨   W| eG}`  
delivery expense 送貨費   D#(L@{vC  
delivery order 出貨單   @y%qQe/g  
demand draft 即期匯票   Xc<9[@  
demand note 即期票據   c'4 \F9  
demurrage charge 延期費   #rC+13  
deposit 存款   l)eaIOyk  
deposit slip 存款單   )7TTRL  
depreciation 折舊   KW kT 9[H  
direct cost 直接成本   W#/Ol59  
direct labour 直接人工   U4/$4.'
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director 董事   p`ZGV97  
discount 折扣   ?Io2lFvI@Y  
discount on purchase 進貨折扣   e6/} M3B  
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