[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。   $@FD01h.t3  
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acceptance 承兌   i?z3!`m  
account 賬戶   Z%D*2wm4  
accountant 會計員   v{i'o4  
accounting 會計   Pqo_+fL+  
accounting system 會計制度   DOaEz?2)  
accounts payable 應付賬款   m
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accounts receivable 應收賬款   ! o:m*:  
accumulated profits 累積利益   \bCm]wR  
adjusting entry ?#123;整記錄   pB@8b$8(Z  
adjustment ?#123;整   j.uN`cU!  
administration expense 管理費用   [
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advances 預付   AT<gV/1l  
advertising expense 廣告費   A5!j rSyv  
agency 代理   wA+J49  
agent 代理人   +&jW M-T"-  
agreement 契約   Z 7t0=U  
allotments 分配數   {lT9gJ+  
allowance 津貼   HLg/=VF7?  
amalgamation 合併   ?t'ZX~k  
amortization 攤銷   k sJz44  
amortized cost 應攤成本   a^<  
annuities 年金   }IC$Du#  
applied cost 已分配成本   M E[Wg\  
applied expense 已分配費用   T3[\;ib}  
applied manufacturing expense 己分配製造費用   `
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apportioned charge 攤派費用   Dn) =V.  
appreciation 漲價   Kf76./  
article of association 公司章程   @b=tj
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assessment 課稅   Mlb=,l  
assets 資產   Vl{CD>$,  
attorney fee 律師費   y<m{eDV7  
audit 審計   U u(ysN4`  
auditor 審計員   $JypVA(CX  
average 平均數   =   
average cost 平均成本   b=9(gZ 9  
bad debt 壞賬   k~>9,=::d  
balance 餘額   3P6pQm'.f  
balance sheet 資產負債表   P!,\V\TY]  
bank account 銀行賬戶   >-r\]/^  
bank balance 銀行結存   V2ypmkn8&  
bank charge 銀行手續費   jZ7/p^c5R  
bank deposit 銀行存款   *#+d j"  
bank discount 銀行貼現   _{8f^@I"+  
bank draft 銀行匯票   `4.Wdi-Si  
bank loan 銀行借款   gd
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bank overdraft 銀行透支   ;*:d)'A  
bankers acceptance 銀行承兌   t^&:45~Q  
bankruptcy 破產   2}'qu)  
bearer 持票人   ]}<.Y[!S  
beneficiary 受益人   G&0&*mp  
bequest 遺產   Wcz{": [  
bill 票據   pco~Z{n  
bill of exchange 匯票   i6kW"5t  
bill of lading 提單   {DI_i +2  
bills discounted 貼現票據   WVftLIJ  
bills payable 應付票據   'AF2:T\  
bills receivable 應收票據   N;F1Z-9  
board of directors 董事會   mbsdiab#N  
bonds 債券   Sr)/ Mf  
bonus 紅利   v>c[wg9P  
book value 賬面價值   vYL{5,t {1  
bookkeeper 簿記員   oZ& ns!#  
bookkeeping 簿記   YUF!Y9!  
branch office general ledger 支店往來賬戶   DvG.G+mo#  
broker 經紀人   :)c >
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brought down 接前   76c4~IG#  
brought forward 接上頁   e=%7tK*  
budget 預算   ,YSQog  
by-product 副產品   dg4"4\c*P  
by-product sales 副產品銷售   q5BJsw  
capital 股本   s Ce7ni  
capital income 資本收益   kNI m90,g  
capital outlay 資本支出   V{HZ/p_Y  
capital stock 股本    c?}C{  
capital stock certificate 股票   LOX[h$
 
carried down 移後   cOOPNa>5_  
carried forward 移下頁   agBK
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cash 現金   L^RyJ;^c  
cash account 現金賬戶   01H3@0Q6  
cash in bank 存銀行現金   -hQ=0h~\B.  
cash on delivery 交貨收款   SQvicZAN)`  
cash on hand 庫存現金   S^I38gJd  
cash payment 現金支付   xO/44D  
cash purchase 現購   g[8VfIe  
cash sale 現沽   &4O"Xs`ka  
cashier 出?#123;員   MG8-1M  
cashiers check 本票   d;D^<-[i  
certificate of deposit 存款單折   k
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certificate of indebtedness 借據   e Yyl=YW  
certified check 保付支票   0Yfk/}5  
certified public accountant 會計師   dam.D.o"  
charges 費用   Gg5vf]VFo  
charge for remittances 匯水手續費   pm5Yc@D  
charter 營業執照   $T;3*D90  
chartered accountant 會計師   #kLM=a/_NO  
chattles 動產   8'^eH1d'  
check 支票   Y)BKRS~  
che stub 支票存根   ut3jIZ1]  
closed account 己結清賬戶   &bBp`h
  
closing 結算   q?}G?n4  
closing entries 結賬紀錄   [0/?(i|  
closing stock 期末存貨   b.YQN'  
closing the book 結賬   O-| RPW}  
columnar journal 多欄日記賬   '?
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combination 聯合   -6+HA9zz@C  
commission 佣金   DgClN:Hw  
commodity 商品   A<>W^ow  
common stock 普通股   O~'1)k>  
company 公司   iW*0V3  
compensation 賠償   'v6Rd)E\z  
compound interest 複利   e=8ccj  
consignee 承銷人   KO{}+~,.6  
consignment 寄銷   {7 (h%]  
consignor 寄銷人   Plm3vk=  
consolidated balance sheet 合併資產負債表   dr'6N1B@  
consolidated profit and loss account 合併損益表   F4bF&% R  
consolidation 合併   S'ikr
   
construction cost 營建成本   <@JU0Z"a=  
construction revenue 營建收入   -z'@Mh|i6l  
contract 合同   jVfC4M7 ,  
control account 統制賬戶   .rxc"fR4_  
copyright 版權   fK4laDBTO  
corporation 公司   >z[d~  
cost 成本   M{ ~eI  
cost accounting 成本會計   V#3VRh  
cost of labour 勞工成本   u6(7#n02  
cost of production 生產成本   <U1uuOt  
cost of manufacture 製造成本   ;u ba  
cost of sales 銷貨成本   egr@:5QwZ{  
cost price 成本價格   ?#FAa,  
credit 貸方   K =7 (=Y{  
credit note 收款通知單   ef!I |.FW  
creditor 債權人   |d{(&s }  
crossed check 橫線支票   ghms-.:b8  
current account 往來活期賬戶   1$Eiv8xd  
current asset 流動資產   ?I7H ):  
current liability 流動負債   ve K  
current profit and loss 本期損益   }jIb ^|#CD  
debit 借方   b~#rUOXb8?  
debt 債務   W@UHqHr:\  
debtor 債務人   fl)Oto7  
deed 契據   x;b'y4kH  
deferred assets 遞延資產   ?d_<S0j-)  
deferred liabilities 遞延負債   m$@CwQj  
delivery 交貨   hp>me*vzr  
delivery expense 送貨費   [X~HUk??  
delivery order 出貨單   P!]DV$
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demand draft 即期匯票   kV(?u_ R  
demand note 即期票據   f(##P|3>R  
demurrage charge 延期費   *qpmI9m  
deposit 存款   ja9y  
deposit slip 存款單   /iukiWeW  
depreciation 折舊   ]?<uf40Mm  
direct cost 直接成本   sq<y2j1oF  
direct labour 直接人工   HX<5i>]0\u  
director 董事   9$)4C|  
discount 折扣   A#8/:t1AW  
discount on purchase 進貨折扣   =)y=M!T2  
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