[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。   lFjz*g2'  
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acceptance 承兌   L0fe  
account 賬戶   ^v'kEsE^*  
accountant 會計員   !C#oZU]P  
accounting 會計   .h-mFcjy  
accounting system 會計制度   5H0qMt P  
accounts payable 應付賬款   yYA*5 7^A  
accounts receivable 應收賬款   .gx^L=O:  
accumulated profits 累積利益   .| 4P :r  
adjusting entry ?#123;整記錄   $[>{s9E  
adjustment ?#123;整   .Vbd-jr'M  
administration expense 管理費用   8tx*z"2S  
advances 預付   ]y
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advertising expense 廣告費   HAxLYun(3w  
agency 代理   PR %)3  
agent 代理人   bY" zK',m  
agreement 契約   >^s2$@J?p  
allotments 分配數   3^7+fxYWo  
allowance 津貼   vB8$Qx\J  
amalgamation 合併   r&]XNq'P9  
amortization 攤銷   "lh4Vg\7n  
amortized cost 應攤成本   J:@gmo`M;V  
annuities 年金   kpgA2u7  
applied cost 已分配成本   EN!C5/M{&  
applied expense 已分配費用   P0l fK}  
applied manufacturing expense 己分配製造費用   *7xcwjeP  
apportioned charge 攤派費用   z9aR/:W}  
appreciation 漲價   v`A)GnNiN  
article of association 公司章程   8z`ZHn3=  
assessment 課稅   GW,EyOE+~  
assets 資產   cRLw)"|  
attorney fee 律師費   B$
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audit 審計   wQ+pVu?6_  
auditor 審計員   jJ#D`iog5  
average 平均數   | E a%nghl  
average cost 平均成本   46>rvy.r  
bad debt 壞賬   d%7?913  
balance 餘額   q/EX`%U  
balance sheet 資產負債表   MB)<@.A0  
bank account 銀行賬戶   xt^1,V4Ei~  
bank balance 銀行結存   !85bpQ.  
bank charge 銀行手續費   3FiK/8mu  
bank deposit 銀行存款   1&boD\ 7  
bank discount 銀行貼現   dn 6]qW5  
bank draft 銀行匯票   C
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bank loan 銀行借款   5?0<.f,  
bank overdraft 銀行透支   <:9ts@B  
bankers acceptance 銀行承兌   \s)MNs  
bankruptcy 破產   hEZvi   
bearer 持票人   1-y8Hy_a2  
beneficiary 受益人   T!
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bequest 遺產   I
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bill 票據   :nIMZRJ_!E  
bill of exchange 匯票   ;fNCbyg4 I  
bill of lading 提單    0s;~9>  
bills discounted 貼現票據   vb>F)X?b_  
bills payable 應付票據   b/S:&%E  
bills receivable 應收票據   s<YN*~  
board of directors 董事會   |5~Oh`w  
bonds 債券   eK7A8\;e  
bonus 紅利   2.^{4 1:  
book value 賬面價值   |Hf|N$  
bookkeeper 簿記員   wkp2A18n  
bookkeeping 簿記   hz:7W8  
branch office general ledger 支店往來賬戶   qyRN0ZB"A^  
broker 經紀人   cEL:5*cAU}  
brought down 接前   nah?V" ?Y  
brought forward 接上頁   m*y&z'e\  
budget 預算   S^%3Vf}  
by-product 副產品   vkG#G]Qs";  
by-product sales 副產品銷售   s@Q7F{z  
capital 股本   1V2]@VQF  
capital income 資本收益   {!

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capital outlay 資本支出   Jqxd92 bI  
capital stock 股本   D tANb^  
capital stock certificate 股票   HYdM1s6vo  
carried down 移後   %6Gg&Y$j!  
carried forward 移下頁   ("a@V8M`$F  
cash 現金   (HRj0,/^  
cash account 現金賬戶   D\Ez~.H  
cash in bank 存銀行現金   i9ySD  
cash on delivery 交貨收款   chICc</l&  
cash on hand 庫存現金   og";mC  
cash payment 現金支付   6_`Bo%  
cash purchase 現購   y.Z_\@  
cash sale 現沽   KYiJXE[Q-  
cashier 出?#123;員   hV@ N-u^  
cashiers check 本票   %,[,mW4l   
certificate of deposit 存款單折   m7k }k)  
certificate of indebtedness 借據   f-M:ap(O  
certified check 保付支票   F~Dof({:  
certified public accountant 會計師   *}]#E$  
charges 費用   \c\~k0u  
charge for remittances 匯水手續費   ZUS-4'"$  
charter 營業執照   h3`}{ w  
chartered accountant 會計師   kP`#zwp'Ci  
chattles 動產   a_Xwi:e<
 
check 支票   ^SpQtW118  
che stub 支票存根   7^i7U-A<A  
closed account 己結清賬戶   Rw'}>?k]  
closing 結算   6k hBT'n  
closing entries 結賬紀錄   =q VT  
closing stock 期末存貨   n3p@duC4  
closing the book 結賬   =dQ[I6  
columnar journal 多欄日記賬   ~\am%r>  
combination 聯合   5 tKgm/  
commission 佣金   6Amt75RY  
commodity 商品   CR$wzjP j  
common stock 普通股   "6d0j)YO  
company 公司   !H\;X`W|~D  
compensation 賠償   Phi5;U!  
compound interest 複利   4$iS@o|  
consignee 承銷人   1 *' /B  
consignment 寄銷   d92Z;FWb  
consignor 寄銷人   WK$\#>T  
consolidated balance sheet 合併資產負債表   Fv]6an.  
consolidated profit and loss account 合併損益表   g**!'T4&o  
consolidation 合併   H~yHSm 3  
construction cost 營建成本   ~HIj+kN  
construction revenue 營建收入   S TWH2_`  
contract 合同   K/zb6=->  
control account 統制賬戶   AE:(:U\  
copyright 版權   8-@@QZ\N  
corporation 公司   ~Eg]Auk7  
cost 成本   bse`Xfg  
cost accounting 成本會計   ]EHs
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cost of labour 勞工成本   s4|tWfZ  
cost of production 生產成本   _
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cost of manufacture 製造成本   R3G\Gchd  
cost of sales 銷貨成本   ?EC\.{  
cost price 成本價格   Movm1*&=  
credit 貸方   KKsVZ~<6u  
credit note 收款通知單   <r,5F:  
creditor 債權人   W(]A^C=/  
crossed check 橫線支票   z-MQGqxR  
current account 往來活期賬戶   H5 z1_O_+  
current asset 流動資產   wn@~80)$  
current liability 流動負債   A8tJ&O rwY  
current profit and loss 本期損益   Z7bJ<TpZ  
debit 借方  
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debt 債務   `<g]p-=":  
debtor 債務人   3:GwX4yW  
deed 契據   no8\Oees  
deferred assets 遞延資產   !-)!UQ~|8  
deferred liabilities 遞延負債   a]*{!V{$i  
delivery 交貨   \d;)U4__!  
delivery expense 送貨費   Ug+ K:YUq  
delivery order 出貨單   D9TjjA|zS  
demand draft 即期匯票   f+9WGNpw  
demand note 即期票據   {Fwvuk  
demurrage charge 延期費   se.HA  
deposit 存款   gM&O dT+i  
deposit slip 存款單   EmaS/]X[  
depreciation 折舊   ng/h6 S  
direct cost 直接成本   gIrbOMQ7  
direct labour 直接人工   .#~!w!T  
director 董事   B>1,I'/$.  
discount 折扣   JOG-i  
discount on purchase 進貨折扣   Pd+*syOM  
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