[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。   =v4r M0m,  
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acceptance 承兌   + sywgb)  
account 賬戶   /X^3=-{8  
accountant 會計員   +rsl( 08FY  
accounting 會計   J,0pe\5  
accounting system 會計制度   Y62u%':X  
accounts payable 應付賬款   UiR,^/8ED  
accounts receivable 應收賬款   inPE/Ux  
accumulated profits 累積利益   ]A]Ft!`6z  
adjusting entry ?#123;整記錄   ~|'y+h 89  
adjustment ?#123;整   yS)-&t!;  
administration expense 管理費用   Ln=>@  
advances 預付   k%]DT.cE  
advertising expense 廣告費   &{zwM |Q@?  
agency 代理   UW hn1N  
agent 代理人   4e+BqCriC*  
agreement 契約   7Aio`&^  
allotments 分配數   ESD<8OR  
allowance 津貼   Jh$"fr3  
amalgamation 合併   4`8IFK  
amortization 攤銷   ',sQ/#S  
amortized cost 應攤成本   4|6&59?pnc  
annuities 年金   T9z4W]T  
applied cost 已分配成本   6Z(*cf/s  
applied expense 已分配費用   N.0HfYf  
applied manufacturing expense 己分配製造費用   CF|moc:;  
apportioned charge 攤派費用   Iz}2 ^  
appreciation 漲價   4ZI!,lv*  
article of association 公司章程  
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assessment 課稅   jby~AJf%  
assets 資產   q%-&[%l  
attorney fee 律師費   D3S+LV  
audit 審計   z;dcAdz9  
auditor 審計員   IXZ(]&w e
 
average 平均數   # 0GGc.  
average cost 平均成本   {sC@N
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bad debt 壞賬   d"
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balance 餘額   {)B9Z I{+A  
balance sheet 資產負債表   ORowx,(hX  
bank account 銀行賬戶   T?X^0UdJj  
bank balance 銀行結存   k42b:W5%  
bank charge 銀行手續費   \6 \hnP  
bank deposit 銀行存款   #PPR"w2g  
bank discount 銀行貼現   k> b&xM !  
bank draft 銀行匯票  
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bank loan 銀行借款   uAu( +zV2  
bank overdraft 銀行透支   J3;Tm~KJ_  
bankers acceptance 銀行承兌   V@vhj R4r\  
bankruptcy 破產   g4N%PV8  
bearer 持票人   2GSgG.%SSM  
beneficiary 受益人   #
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bequest 遺產   ?k{|Lk  
bill 票據   bh6d./  
bill of exchange 匯票   M#OHY*  
bill of lading 提單   W|
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bills discounted 貼現票據   aS,a_b ]  
bills payable 應付票據   S8O
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bills receivable 應收票據   g<fDY6jt  
board of directors 董事會   1"}B]5!  
bonds 債券   j]pohxn$5  
bonus 紅利   J?Ck4dQ  
book value 賬面價值   LGIalf*7  
bookkeeper 簿記員   }0QN[$H!  
bookkeeping 簿記   PzjaCp'  
branch office general ledger 支店往來賬戶   sNm,Fmuz:  
broker 經紀人   n`%2Mj c  
brought down 接前   NMXnrvS&  
brought forward 接上頁   42fprt  
budget 預算   um;:fT+  
by-product 副產品   "H>.':c"+3  
by-product sales 副產品銷售   H(G!t`K  
capital 股本    bRN
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capital income 資本收益   R'zu"I  
capital outlay 資本支出   d M Y 0K  
capital stock 股本   k, f)2<  
capital stock certificate 股票   0Cl,8P  
carried down 移後   tpXa*6  
carried forward 移下頁   *4t-e0]j@w  
cash 現金   zI:(33 )  
cash account 現金賬戶   &K>cW$h=a  
cash in bank 存銀行現金   `gt:gx>a  
cash on delivery 交貨收款   }sv!=^}BY3  
cash on hand 庫存現金   YMT8p\#rp  
cash payment 現金支付   t9.,/o,  
cash purchase 現購   YG4WS |  
cash sale 現沽   MY!q%  
cashier 出?#123;員   ,eDD:#)$}  
cashiers check 本票   !\^jt%e&  
certificate of deposit 存款單折   a:A n=NA  
certificate of indebtedness 借據   5G#$c'A{4  
certified check 保付支票   RlrZxmPV>O  
certified public accountant 會計師   F;u7A]H^  
charges 費用   Q C{u|  
charge for remittances 匯水手續費   G$C}?" l  
charter 營業執照   0#QKVZq2>  
chartered accountant 會計師   9R QU?  
chattles 動產   ^
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check 支票   :[xvlW29  
che stub 支票存根   f ba&`  
closed account 己結清賬戶   S ZlC4=6c  
closing 結算  
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closing entries 結賬紀錄   f^p^Y F+  
closing stock 期末存貨   :\b|dvI<  
closing the book 結賬   $2KK:{VX  
columnar journal 多欄日記賬   
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combination 聯合   "(,2L,Zh  
commission 佣金   k#C f})  
commodity 商品   5;mRGY  
common stock 普通股   q\Rq!7 (  
company 公司   ]]TqP{H  
compensation 賠償   :=<0=JE#  
compound interest 複利   p&^J=_O  
consignee 承銷人   qbiK^gR  
consignment 寄銷   ]tB@kBi "  
consignor 寄銷人   _ 5"+Dv  
consolidated balance sheet 合併資產負債表   t<638`{kk  
consolidated profit and loss account 合併損益表   ;F5"}x  
consolidation 合併   mu[Op*)  
construction cost 營建成本   @TzvT3\q  
construction revenue 營建收入   B>z?ClH$R  
contract 合同   uvnI>gv  
control account 統制賬戶   sWHyL(C@  
copyright 版權   m`y9Cuk  
corporation 公司   sb^mLH] 3  
cost 成本   #f{lC0~vA  
cost accounting 成本會計   rkDi+D6`q  
cost of labour 勞工成本   6Ps.
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cost of production 生產成本   FI"HJwAs  
cost of manufacture 製造成本   Icx7. Y  
cost of sales 銷貨成本   ~$<UE}qp  
cost price 成本價格   E!J=8C.:  
credit 貸方   PcC/_+2  
credit note 收款通知單   /=) L_  
creditor 債權人   + P7o4]:/  
crossed check 橫線支票   O9s?h3  
current account 往來活期賬戶   ?Go!j?#a  
current asset 流動資產   w^q7n  
current liability 流動負債   B=n[)"5fBO  
current profit and loss 本期損益   sw;|'N$:<  
debit 借方   WOX}Sw"  
debt 債務   m#e*c[*G  
debtor 債務人   `Ye8 Q5v"]  
deed 契據   W:`#% :C  
deferred assets 遞延資產   dNiH|-$an  
deferred liabilities 遞延負債   8(f
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delivery 交貨   eC! #CK  
delivery expense 送貨費   ]$A(9Pn"  
delivery order 出貨單   '<dgT&8C  
demand draft 即期匯票   4)kG-[#  
demand note 即期票據   !eI2r  
demurrage charge 延期費   mchJmZ{A  
deposit 存款   L',mKOej  
deposit slip 存款單   sOBu7!G%  
depreciation 折舊   5Bjgr  
direct cost 直接成本   "6CMA0R  
direct labour 直接人工   )Si2u5  
director 董事   SA;#aj}rV  
discount 折扣   ik.A1j9oN  
discount on purchase 進貨折扣   `P}9i@C  
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