[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。   VQs5"K"  
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acceptance 承兌   <GJbmRc|  
account 賬戶   p'k0#R$  
accountant 會計員   -} +[  
accounting 會計   TseGXYH  
accounting system 會計制度   : +u]S2u{  
accounts payable 應付賬款   ;`Z{7'^U  
accounts receivable 應收賬款   l.]xB,k  
accumulated profits 累積利益   B[}6-2<>?C  
adjusting entry ?#123;整記錄   [m -bV$-d  
adjustment ?#123;整  
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administration expense 管理費用   ':q p05t  
advances 預付   GB^Br6  
advertising expense 廣告費   0a7Ppntb@  
agency 代理   No$3"4wk  
agent 代理人   G5!^*jf  
agreement 契約   @d_M@\r=j  
allotments 分配數   QnDg6m)+  
allowance 津貼   "|NI]
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amalgamation 合併   >ef6{UR
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amortization 攤銷   . me;.,$#  
amortized cost 應攤成本   }qUX=s GG  
annuities 年金   -4K5-|>O  
applied cost 已分配成本   }b}m3i1  
applied expense 已分配費用   hb-%_c"kq  
applied manufacturing expense 己分配製造費用   z{543~Og59  
apportioned charge 攤派費用   Pfhmo $  
appreciation 漲價   <%^&2UMg  
article of association 公司章程   7^285)UQA  
assessment 課稅   *Ly6`HZ9  
assets 資產   [;N'=]`  
attorney fee 律師費   h;Qk@F  
audit 審計   7=uj2.J6  
auditor 審計員   iCoX&"lb  
average 平均數   QPx^_jA  
average cost 平均成本   :3PH8 TL  
bad debt 壞賬   y7{?Ip4[  
balance 餘額   AX INThJ  
balance sheet 資產負債表   cK@wsA^4  
bank account 銀行賬戶   54,er$$V  
bank balance 銀行結存   ^ 9sjj  
bank charge 銀行手續費   jdN`mosJ  
bank deposit 銀行存款   3q.q YX  
bank discount 銀行貼現   @WhHUd4s  
bank draft 銀行匯票   iscz}E,Y  
bank loan 銀行借款   ZcsZ$qt^  
bank overdraft 銀行透支   `^vE9nW7  
bankers acceptance 銀行承兌   mDWG7 Asp  
bankruptcy 破產   \['Cj*ek  
bearer 持票人   wzA$'+Mb  
beneficiary 受益人   [^ )g%|W  
bequest 遺產   bcyzhK=  
bill 票據   y-k.U%  
bill of exchange 匯票   kstIgcI  
bill of lading 提單   hgmCRC  
bills discounted 貼現票據   #cJ@uqR  
bills payable 應付票據   =l6mL+C  
bills receivable 應收票據   +vH4MwG$.&  
board of directors 董事會   "Q0@/bYq  
bonds 債券   #WuBL_nZ~  
bonus 紅利   29rX%
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book value 賬面價值   pmM9,6P4@  
bookkeeper 簿記員   HQ g^ h  
bookkeeping 簿記   ^~dWU>  
branch office general ledger 支店往來賬戶   H|*m$|$,  
broker 經紀人   ~&T~1xsFJ  
brought down 接前   sB</DS  
brought forward 接上頁   ig!+2g  
budget 預算   g-A-kqo9  
by-product 副產品   oRFq@g  
by-product sales 副產品銷售   !VJoM,b8  
capital 股本   $`c:&  
capital income 資本收益   uZ5p# M_  
capital outlay 資本支出   hM{bavd  
capital stock 股本   NUZl`fu1Z4  
capital stock certificate 股票   }6#  
carried down 移後   zda 3 ,U2o  
carried forward 移下頁   \G[$:nS  
cash 現金   =&]L00u.  
cash account 現金賬戶   ^#$n~]s  
cash in bank 存銀行現金   ^y::jK  
cash on delivery 交貨收款   )UR7i8]!0  
cash on hand 庫存現金   I0-MRU~[K  
cash payment 現金支付   d~ H`CrQE*  
cash purchase 現購    &HW9Jn  
cash sale 現沽   CY1Z'  
cashier 出?#123;員   t!Xw
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cashiers check 本票   KHme&yMq  
certificate of deposit 存款單折   *VcJ= b 2Y  
certificate of indebtedness 借據   2 nCA<&  
certified check 保付支票   6t$8M[0-U  
certified public accountant 會計師   3$ pX  
charges 費用   [6fQ7uFMM8  
charge for remittances 匯水手續費    )2.Si#  
charter 營業執照  
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chartered accountant 會計師   tA;}h7/Lc~  
chattles 動產   8=l%5r^cq  
check 支票   \e;iT\=.(  
che stub 支票存根   <YY14p  
closed account 己結清賬戶   {mg2pfhB!  
closing 結算   SU0 hma8  
closing entries 結賬紀錄   a9gLg &  
closing stock 期末存貨   >A= f1DF  
closing the book 結賬   HtFDlvdy]  
columnar journal 多欄日記賬   DVA:C mh\  
combination 聯合   ;+%rw2Z,B  
commission 佣金   #mF"1QW  
commodity 商品   l**X^+=$  
common stock 普通股   z_HdISy0  
company 公司   HfVZ~PP  
compensation 賠償   CTb%(<r  
compound interest 複利   5O%{{J  
consignee 承銷人   aUp g u"
 
consignment 寄銷   d0D]Q  
consignor 寄銷人   f#;>g  
consolidated balance sheet 合併資產負債表   kmW4:EA%  
consolidated profit and loss account 合併損益表   `3pW]&  
consolidation 合併   _)8s'MjA:&  
construction cost 營建成本   x:Y1P:  
construction revenue 營建收入   7! Nsm  
contract 合同   TbU#96"~.  
control account 統制賬戶   (=0.inZ  
copyright 版權   h{Y",7]!  
corporation 公司   N7"W{"3D  
cost 成本   KO [Yi  
cost accounting 成本會計   tw;}jh  
cost of labour 勞工成本   >Tgv11[  
cost of production 生產成本   7#XzrT]  
cost of manufacture 製造成本   )`:UP~)H  
cost of sales 銷貨成本   W1~0_;  
cost price 成本價格   sRs>"
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credit 貸方   $FVNCFN%  
credit note 收款通知單   W\3X=@|u)  
creditor 債權人   _>+Ld6.T6  
crossed check 橫線支票   T)/eeZ$  
current account 往來活期賬戶   0J9x9j`&j  
current asset 流動資產   $ 4LzcwG  
current liability 流動負債   ^q5#ihM  
current profit and loss 本期損益   oR'm2d^  
debit 借方   uRvP hkqm  
debt 債務   ';CNGv -  
debtor 債務人   [0!(xp^  
deed 契據   y(#e}z:  
deferred assets 遞延資產   _6Sp QW  
deferred liabilities 遞延負債   6P3*Z  
delivery 交貨   v h^VxS  
delivery expense 送貨費   9[4xFE?|  
delivery order 出貨單   ah"o~Cbj  
demand draft 即期匯票   l?e.9o2-  
demand note 即期票據   7!1S)dup  
demurrage charge 延期費   {: /}NpA$  
deposit 存款   Txu/{M,  
deposit slip 存款單   j2k"cmsKh  
depreciation 折舊   IGl9g_18  
direct cost 直接成本   }jXfb@`K  
direct labour 直接人工   Jy)/%p~  
director 董事   V3Bz Mw\9r  
discount 折扣   >4TO=i  
discount on purchase 進貨折扣   z{ dEC %  
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