[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。   lU`]yL  
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acceptance 承兌   *tC]Z&5  
account 賬戶   W9D]s~bO;  
accountant 會計員   &9g4/c-?$  
accounting 會計   hz
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accounting system 會計制度   :UGc6  
accounts payable 應付賬款   CqDKQQ  
accounts receivable 應收賬款   v}q3_m]   
accumulated profits 累積利益   XbsEO>_Z'A  
adjusting entry ?#123;整記錄   /f@VRME  
adjustment ?#123;整   T0J"Wr>WY  
administration expense 管理費用   u=

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advances 預付   z|;7;TwA  
advertising expense 廣告費   4mq+{c0  
agency 代理   l8/ tR  
agent 代理人   z=J%-Hq>  
agreement 契約   a;jXMR  
allotments 分配數   H|T!}M>  
allowance 津貼   W 0%FZ0l  
amalgamation 合併   %8NAWDb{  
amortization 攤銷   8.3888  
amortized cost 應攤成本   [XK Ke  
annuities 年金   Z6F>SL  
applied cost 已分配成本   5-3`@
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applied expense 已分配費用   484lB}H  
applied manufacturing expense 己分配製造費用   TO7%TW{L  
apportioned charge 攤派費用   R
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appreciation 漲價   .]}kOw:(#  
article of association 公司章程   FT
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assessment 課稅   :oh(M|;/2  
assets 資產   6m"_=.k%  
attorney fee 律師費   ;$gZ?&  
audit 審計   Nn5z   
auditor 審計員   /^v?Q9=Y  
average 平均數   !{tkv4  
average cost 平均成本   =LEKFXqM  
bad debt 壞賬   +Bk" khH  
balance 餘額   O*^=  
balance sheet 資產負債表   bI/d(Q%#<  
bank account 銀行賬戶   ~?TG
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bank balance 銀行結存   d5mhk[p7\J  
bank charge 銀行手續費   *)+1BYMo  
bank deposit 銀行存款   GInU7y904  
bank discount 銀行貼現   +`4`OVE_#  
bank draft 銀行匯票   `oQ)qa_  
bank loan 銀行借款   hyq sMkW|  
bank overdraft 銀行透支   W!|A3V35\:  
bankers acceptance 銀行承兌   -S5M>W.Qb{  
bankruptcy 破產   eq+
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bearer 持票人   :a3 +f5  
beneficiary 受益人   ENW>bS8e`  
bequest 遺產   'wB6-  
bill 票據   oxT..=-  
bill of exchange 匯票   Blv!%es  
bill of lading 提單   tr3Rn :0]  
bills discounted 貼現票據   \-3\lZ3qj  
bills payable 應付票據   cz<8Kb/XV  
bills receivable 應收票據   +NL^/y<;  
board of directors 董事會   a-w=Lp VM
 
bonds 債券   /Qi;'h]  
bonus 紅利   2(~Y ^_  
book value 賬面價值   _):V7Zv  
bookkeeper 簿記員   ."9t<<!  
bookkeeping 簿記  
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branch office general ledger 支店往來賬戶   uJ;7]  
broker 經紀人   .R5[bXxe7  
brought down 接前   NMq#D$T  
brought forward 接上頁   pGEYke NU  
budget 預算   J!r,ktO^U?  
by-product 副產品   #LRN@?P  
by-product sales 副產品銷售   #Ezq}F8Y  
capital 股本   OL+dx`Y  
capital income 資本收益   nk.m Gny  
capital outlay 資本支出   Omy4Rkj8bh  
capital stock 股本   <-KHy`u  
capital stock certificate 股票   #>~<rcE(  
carried down 移後   ? tre)  
carried forward 移下頁   X :2%
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cash 現金   Us4J[MW<  
cash account 現金賬戶   @pq#?  
cash in bank 存銀行現金   7d&_5Tj:  
cash on delivery 交貨收款   ]C.x8(2!f  
cash on hand 庫存現金   #D8Z~U,-  
cash payment 現金支付   Q|40 8EM  
cash purchase 現購   lR]z8&  
cash sale 現沽   p0Cp\.  
cashier 出?#123;員   05eth  
cashiers check 本票   BxR%\  
certificate of deposit 存款單折    z.fh4p  
certificate of indebtedness 借據   n#@/A  
certified check 保付支票   Kj
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certified public accountant 會計師   O:02LHE  
charges 費用   x:'M\c7  
charge for remittances 匯水手續費   N[e QT
 
charter 營業執照   &' ,A2iG  
chartered accountant 會計師   52+;j[ ]/O  
chattles 動產   gp07I{0~m  
check 支票   w`Q"mx*  
che stub 支票存根   ,#=ykg*~/  
closed account 己結清賬戶   d&S4`\g?
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closing 結算   @oC # k<  
closing entries 結賬紀錄   |Z%I3-z_DS  
closing stock 期末存貨   7P3PQ%:  
closing the book 結賬   l#7].-/  
columnar journal 多欄日記賬   fQ>=\*b9x^  
combination 聯合   =%u\x=u|  
commission 佣金   4o,%}b o&  
commodity 商品   v(ABZNIn  
common stock 普通股   ]y&w)-0  
company 公司   Fua:& 77  
compensation 賠償   w)x`zVwO  
compound interest 複利   DG_tmDT4  
consignee 承銷人   >r Nff!Ow
 
consignment 寄銷   Be"Swz(n  
consignor 寄銷人   cd8ZZ
8L  
consolidated balance sheet 合併資產負債表   ]RYk Y7>`  
consolidated profit and loss account 合併損益表   cG|)z<Z  
consolidation 合併   CPRv"T;?  
construction cost 營建成本   J?/.|Y]e  
construction revenue 營建收入   &P8 Run  
contract 合同   *"rgK|CM$  
control account 統制賬戶   /4 zO  
copyright 版權   B35zmFX|}N  
corporation 公司   :,.g_@wvG  
cost 成本   Fy4 jujP<  
cost accounting 成本會計   GKPC9;{W  
cost of labour 勞工成本   x+~IXi>Ig  
cost of production 生產成本   k~|nU  
cost of manufacture 製造成本    &tb  
cost of sales 銷貨成本   y'sy]Q~  
cost price 成本價格   bkmW[w:M  
credit 貸方   xw60l&s.\L  
credit note 收款通知單   oZvQ/|:p!  
creditor 債權人   Dd+ f,$  
crossed check 橫線支票   SB5DL_q  
current account 往來活期賬戶   EZvB#cuL-  
current asset 流動資產   tT7< V{i4  
current liability 流動負債    ESOuDD2<  
current profit and loss 本期損益   _=0;5OrK1X  
debit 借方   n^QOGT.s6`  
debt 債務   )tQG5.to  
debtor 債務人   7mulNq  
deed 契據   by*>w/@9)k  
deferred assets 遞延資產   ; n2|pC^  
deferred liabilities 遞延負債   D;bQ"P-m47  
delivery 交貨   Sz0M8fYT]  
delivery expense 送貨費   ejj|l   
delivery order 出貨單   \'( @{  
demand draft 即期匯票   )"7hyW5  
demand note 即期票據   OCy\aCp  
demurrage charge 延期費   'BT}'qN  
deposit 存款   }g WSV  
deposit slip 存款單   ?D
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depreciation 折舊   hjiU{@q  
direct cost 直接成本   sPNX)  
direct labour 直接人工   %gd=d0vm  
director 董事   I\R5Cb<p  
discount 折扣  
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discount on purchase 進貨折扣   H)g:<  
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