[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。   !),eEy  
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acceptance 承兌   9epMw-)k  
account 賬戶   ej,)<*  
accountant 會計員   mO=A50_&,Q  
accounting 會計   q@Aw]Kh  
accounting system 會計制度   fZ aTckbE  
accounts payable 應付賬款   %1oB!+tv  
accounts receivable 應收賬款   {=%,NwPs  
accumulated profits 累積利益   "hmLe(jo}  
adjusting entry ?#123;整記錄   ]-j.\+(*  
adjustment ?#123;整   ;A6%YY  
administration expense 管理費用   4aP 96  
advances 預付   `5Bv2wlIV  
advertising expense 廣告費   >^6|^rc  
agency 代理   <Hf3AB;#4  
agent 代理人   ?:tk8Kgf  
agreement 契約   de/oK c  
allotments 分配數   I A%ZCdA;  
allowance 津貼   -
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amalgamation 合併   2$OV`qy@?  
amortization 攤銷   38 ]}+Bb  
amortized cost 應攤成本   3+l8VX&u!  
annuities 年金   b/{$#[oP`  
applied cost 已分配成本   ^Gi7th,  
applied expense 已分配費用   EQWRfx?d  
applied manufacturing expense 己分配製造費用   !,+<?o y  
apportioned charge 攤派費用   d
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appreciation 漲價   K0WX($z~;  
article of association 公司章程   o|$r;<o3R  
assessment 課稅   \G#_z|'dN  
assets 資產   *sQ.y {  
attorney fee 律師費   cQkj{u  
audit 審計   |<Y~\|  
auditor 審計員   [_eT{v2B4  
average 平均數   .-'_At4g  
average cost 平均成本   s3Wjhw/  
bad debt 壞賬   v#lrF\G5  
balance 餘額   ;Fo7 -kK  
balance sheet 資產負債表   K?nQsT;3p  
bank account 銀行賬戶   4. Q[Tu  
bank balance 銀行結存   xw}rFY$  
bank charge 銀行手續費   O>N/6Z  
bank deposit 銀行存款   <5E)6c_W)  
bank discount 銀行貼現   @SH[<c  
bank draft 銀行匯票   G4U0|^(h  
bank loan 銀行借款   q*Oj5;  
bank overdraft 銀行透支   !</U"P:L  
bankers acceptance 銀行承兌   e"UXG\8D  
bankruptcy 破產   Ee_?aG e&  
bearer 持票人   \2!.  
beneficiary 受益人   Wks zNh  
bequest 遺產   ow  
bill 票據   b*W,8HF4,  
bill of exchange 匯票   lN&+<>a  
bill of lading 提單   ,
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bills discounted 貼現票據   8[.&ca/[  
bills payable 應付票據   GSs?!BIC  
bills receivable 應收票據   dU*$V7  
board of directors 董事會   .820~b0  
bonds 債券   )Z/$;7]#  
bonus 紅利   3dz{"hV  
book value 賬面價值   < )pPq+  
bookkeeper 簿記員   M@l|n  
bookkeeping 簿記   lI%RdA[  
branch office general ledger 支店往來賬戶   ,na}' A@a`  
broker 經紀人   5t-d+ vB  
brought down 接前   7O8 @T-f+2  
brought forward 接上頁   q{Gh5zg5O  
budget 預算   W[k rq_c-  
by-product 副產品   Y4w
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by-product sales 副產品銷售   }Ml BmD  
capital 股本   3-E
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capital income 資本收益   =E$bZe8  
capital outlay 資本支出   GGo~39G  
capital stock 股本   CzY18-L@EX  
capital stock certificate 股票   U'msHF  
carried down 移後   @-L\c>rqT  
carried forward 移下頁   W
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cash 現金   :Jf</uP_  
cash account 現金賬戶   m]*a;a'}#  
cash in bank 存銀行現金   KgbBa2@+  
cash on delivery 交貨收款   QgKR=GR6  
cash on hand 庫存現金   w >%^pO~}`  
cash payment 現金支付   ; wxmSX9  
cash purchase 現購   ;&gk)w6*  
cash sale 現沽  
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cashier 出?#123;員  
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cashiers check 本票   #>HY+
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certificate of deposit 存款單折   ZXL'R|?  
certificate of indebtedness 借據   {]U \HE1w  
certified check 保付支票   E|>-7k")  
certified public accountant 會計師   AbhR *  
charges 費用   /_HTW\7,  
charge for remittances 匯水手續費   F+*fim'N
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charter 營業執照   `&.qHw)  
chartered accountant 會計師   ES!e/l  
chattles 動產   ~QlF(@ue  
check 支票   FfxD=\  
che stub 支票存根   CS(XN>N  
closed account 己結清賬戶   d>mT+{3  
closing 結算   PNd'21 N  
closing entries 結賬紀錄   >itNa.K  
closing stock 期末存貨   YjnQ@IfIH  
closing the book 結賬   m&b1H9ymd  
columnar journal 多欄日記賬   x#&_/oqAk  
combination 聯合   $
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commission 佣金   0>Td4qr+u  
commodity 商品   5M~+F"Hl  
common stock 普通股   ?<BI
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company 公司   'K02T:\iZ  
compensation 賠償   !'rdHSy
 
compound interest 複利   f8SO:ihXL  
consignee 承銷人   UCjx   
consignment 寄銷   ~OsLbz:  
consignor 寄銷人   :*h1ik4t  
consolidated balance sheet 合併資產負債表   p-_9I7?  
consolidated profit and loss account 合併損益表   rNJU & .]  
consolidation 合併   3uxf n=E  
construction cost 營建成本   &
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construction revenue 營建收入   !ht2*8$lQ  
contract 合同   $Zo|ta^  
control account 統制賬戶   $M4Z_zle)  
copyright 版權   z/h]Jos  
corporation 公司   t:V._@  
cost 成本   hu} vYA7ZH  
cost accounting 成本會計   =n,1*  
cost of labour 勞工成本   jIr\.i  
cost of production 生產成本   ?;htK_E\*  
cost of manufacture 製造成本   wu eDedz\  
cost of sales 銷貨成本   5@r6'Z  
cost price 成本價格   WEX7=^k9  
credit 貸方   nA_'jl  
credit note 收款通知單   n"aF#HR?0d  
creditor 債權人   X EbVsw  
crossed check 橫線支票   !4D?X\~"%  
current account 往來活期賬戶   ?wl
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current asset 流動資產   3M m_xYDud  
current liability 流動負債   vV$t`PEY  
current profit and loss 本期損益   -C(Yl=  
debit 借方   P*?|E@;s`  
debt 債務   0;T7fKj  
debtor 債務人   Yq51+\d  
deed 契據   )-1e}VF(U  
deferred assets 遞延資產   qD\9h`a  
deferred liabilities 遞延負債   VpYD/Oj4;  
delivery 交貨   H[nBNz) C  
delivery expense 送貨費   (B$>o.
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delivery order 出貨單   :<B_V<  
demand draft 即期匯票    z8'zH>  
demand note 即期票據   4G' E<ab  
demurrage charge 延期費   fap]`P~#L  
deposit 存款   J ;z
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deposit slip 存款單   hKN ;tq,  
depreciation 折舊   B0gD4MX/  
direct cost 直接成本   _V1:'T8  
direct labour 直接人工   [t3 Kgjt  
director 董事  
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discount 折扣   K-\wx5#l/  
discount on purchase 進貨折扣    $V`1<>4  
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