[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。   K2M~ -S3  
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acceptance 承兌   z>58dA@f  
account 賬戶   nKPYOY8^  
accountant 會計員   4r>6G/b8*  
accounting 會計   sGyeb5c  
accounting system 會計制度   Wk~WOzr}^  
accounts payable 應付賬款   S g&UagBj  
accounts receivable 應收賬款   "+kL )]  
accumulated profits 累積利益   PDJr<E?  
adjusting entry ?#123;整記錄   Gw>^[dmt!  
adjustment ?#123;整   hL/)|N~  
administration expense 管理費用   h1B? 8 pD
 
advances 預付   HG^ B#yX  
advertising expense 廣告費   #pP[xE"Y  
agency 代理   7mI:|G  
agent 代理人   =5J7Hw&K  
agreement 契約   N4^-`  
allotments 分配數   X iS1\*  
allowance 津貼   E@@5BEB ~  
amalgamation 合併   $Z.7zH  
amortization 攤銷   'n{Nvt.c  
amortized cost 應攤成本   Bc+w+  
annuities 年金   YLqGRE`W  
applied cost 已分配成本   \w/yF4,3<w  
applied expense 已分配費用   u[@l~gwL  
applied manufacturing expense 己分配製造費用   (!ZM{Js%  
apportioned charge 攤派費用   i!J8 d"  
appreciation 漲價   13=A
  
article of association 公司章程   `z{%(_+[
 
assessment 課稅   /xsF90c\h  
assets 資產   ;nep5!s;<  
attorney fee 律師費   8$")%_1]  
audit 審計   Sh/T,  
auditor 審計員   ^N7e76VwR  
average 平均數   s3~lT.  
average cost 平均成本   4{y)TZ  
bad debt 壞賬   tr<Nm 6!  
balance 餘額   aS{|uE]  
balance sheet 資產負債表   BmbyH{4  
bank account 銀行賬戶   ns9U/:L  
bank balance 銀行結存  
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bank charge 銀行手續費   HVi 'eNgo  
bank deposit 銀行存款   my(2;IJ#{  
bank discount 銀行貼現   mWoAO@}Y  
bank draft 銀行匯票   Vr]id  
bank loan 銀行借款   /sx@$cvW  
bank overdraft 銀行透支   K'L^;z6  
bankers acceptance 銀行承兌   m8A#~i .  
bankruptcy 破產   4w*Skl=F}  
bearer 持票人   \:b3~%Fz  
beneficiary 受益人   '*K:  lx  
bequest 遺產   #eoome2Q  
bill 票據   95ZyP!  
bill of exchange 匯票   ``,fodA8  
bill of lading 提單   `g(Y*uCp  
bills discounted 貼現票據   e%svrJ2   
bills payable 應付票據   GZEc l'h*  
bills receivable 應收票據   * aN  
board of directors 董事會   VLOO8N[o  
bonds 債券   2GP=&K/A  
bonus 紅利   1Ir21un  
book value 賬面價值   j]{_
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bookkeeper 簿記員   &*##bA"!B  
bookkeeping 簿記   Vx$\hcG  
branch office general ledger 支店往來賬戶   ASKf'\,dV  
broker 經紀人   S=MEG+Ad  
brought down 接前   HJ9Kz^TnC  
brought forward 接上頁   Z_$%.  
budget 預算   @@R7p  
by-product 副產品   sZjQ3*<-r  
by-product sales 副產品銷售   *1uKr9  
capital 股本   s]HOGJJz  
capital income 資本收益   I4'5P}1yp  
capital outlay 資本支出   @3) (BpFe  
capital stock 股本   B-xGX$<z  
capital stock certificate 股票   1a?!@g)  
carried down 移後   x.]i}mt  
carried forward 移下頁   ynq}76 H0k  
cash 現金   V\>K]mwD  
cash account 現金賬戶   .8@$\ZRP  
cash in bank 存銀行現金   ),0g~'I~D  
cash on delivery 交貨收款   X.OD`.!>  
cash on hand 庫存現金   lNz7u:U3  
cash payment 現金支付   aT{_0m$G10  
cash purchase 現購   L9r8BK;  
cash sale 現沽   0@[$lv;O S  
cashier 出?#123;員   P2NQHX  
cashiers check 本票   P0S Qr?W  
certificate of deposit 存款單折   {o)Lc6T8s  
certificate of indebtedness 借據   %>yG+Od5Z  
certified check 保付支票   ;!=G   
certified public accountant 會計師   hW%TM3l}  
charges 費用   )mg:_K  
charge for remittances 匯水手續費   i5en*)O8  
charter 營業執照   l}a)ZeR1  
chartered accountant 會計師   S ^"y4-2  
chattles 動產   xR-%L  
check 支票   cA2V2S)  
che stub 支票存根   -C;^3R[ O  
closed account 己結清賬戶   rxe>}ZO  
closing 結算   z
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closing entries 結賬紀錄   |WQBDB`W  
closing stock 期末存貨   ;%B(_c   
closing the book 結賬   |v`AA?@{8  
columnar journal 多欄日記賬   wu7Lk3  
combination 聯合   +Jlay1U&  
commission 佣金   p2Z?T}fa}&  
commodity 商品   .?D7dyU l1  
common stock 普通股   DjCqh-&L  
company 公司   c>,'Y)8  
compensation 賠償   Sj-n;F|=X  
compound interest 複利   .S!mf  
consignee 承銷人   dV*]f$wQ  
consignment 寄銷   )#EGTRdo  
consignor 寄銷人   J; 3{3  
consolidated balance sheet 合併資產負債表   BTlk Etm  
consolidated profit and loss account 合併損益表   i)o2klIkB  
consolidation 合併    Hu^1[#  
construction cost 營建成本   7G:s2432  
construction revenue 營建收入   [8P:?nDDL  
contract 合同   6|
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control account 統制賬戶   ZEXc%-M  
copyright 版權   cCSs  
corporation 公司   .\\DKh%  
cost 成本   aB* Bz]5;E  
cost accounting 成本會計   gcii9vz `  
cost of labour 勞工成本   Yab%/z2:  
cost of production 生產成本   N/[p <  
cost of manufacture 製造成本   >Y&N8PHD  
cost of sales 銷貨成本   6 +Sxr  
cost price 成本價格   b1?#81  
credit 貸方   @y e4q.m  
credit note 收款通知單   d)"3K6s |5  
creditor 債權人   A;G;^s  
crossed check 橫線支票   ucuSe!IcX  
current account 往來活期賬戶   =
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current asset 流動資產   hv)x=e<  
current liability 流動負債   v&Ii^?CvO  
current profit and loss 本期損益   &qLf@1AD  
debit 借方   .0p0_f=  
debt 債務   :Gv1?M  
debtor 債務人   ^aIPN5CK  
deed 契據   PUz*!9HC  
deferred assets 遞延資產   x* DarSk  
deferred liabilities 遞延負債   1da@3xaF  
delivery 交貨   tN[L@t9#cr  
delivery expense 送貨費   YSs)HV.8  
delivery order 出貨單   A]y`7jJ  
demand draft 即期匯票   'QG xd!4  
demand note 即期票據   anuL1fXO  
demurrage charge 延期費   ,K>I%_!1  
deposit 存款   NnO~dRx{  
deposit slip 存款單   u=Fv2  
depreciation 折舊   >@BnV{ d  
direct cost 直接成本   Bm.afsM;  
direct labour 直接人工   \/E>4)MDy  
director 董事   MtM%{=&_  
discount 折扣   'z );  
discount on purchase 進貨折扣   <3(LWxw  
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