[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。   ]HZa:aPY  
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acceptance 承兌   W?4&lC^G  
account 賬戶   $2 +$,:  
accountant 會計員   3^iQe"P%a@  
accounting 會計   x]mye  
accounting system 會計制度   q~:'R  
accounts payable 應付賬款   /pSUn"3  
accounts receivable 應收賬款   EP*["fx  
accumulated profits 累積利益   (c*7VO;  
adjusting entry ?#123;整記錄   l/y Kc8^<  
adjustment ?#123;整   F]dd>#  
administration expense 管理費用   {C,1w  
advances 預付   2y .-4?e  
advertising expense 廣告費   X&FuqB  
agency 代理   ; ei<Q =[  
agent 代理人   ]<o.aMdV  
agreement 契約   .9[8H:Fe  
allotments 分配數   FRJ:ym=E  
allowance 津貼   Wj f>:\w  
amalgamation 合併   fjK]m.w  
amortization 攤銷   wr;|\<c  
amortized cost 應攤成本   JK^
B+.  
annuities 年金   )T$fk  
applied cost 已分配成本   DbNi;m  
applied expense 已分配費用   J:TI>*tn  
applied manufacturing expense 己分配製造費用   sgb+@&}9n  
apportioned charge 攤派費用   P/1UCITq}  
appreciation 漲價   lJz?QI1  
article of association 公司章程   -$]DO5fY  
assessment 課稅   !Z0rTC3d  
assets 資產   0u&?Zy9&  
attorney fee 律師費   O( 5L2G  
audit 審計   ]cGz~TN~  
auditor 審計員   J9$]]\52s.  
average 平均數   n\8[G[M  
average cost 平均成本   a@a1 TpLQ  
bad debt 壞賬   AN:RY/ %Wo  
balance 餘額   ;P0Y6v3  
balance sheet 資產負債表   >-tH&X^  
bank account 銀行賬戶   ]Buk9LTe  
bank balance 銀行結存   lWyP[>*  
bank charge 銀行手續費   |@Idf` N$  
bank deposit 銀行存款   HTtGpTsF  
bank discount 銀行貼現   ph&H*Mc  
bank draft 銀行匯票   S
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bank loan 銀行借款   /x8C70W^  
bank overdraft 銀行透支   :+dWJNY:  
bankers acceptance 銀行承兌   y\f8Ird  
bankruptcy 破產   )hZ}$P1  
bearer 持票人   OTtanJ?  
beneficiary 受益人   J-%PyvK$?  
bequest 遺產   n+F-,=0  
bill 票據   :7PSZc:xE  
bill of exchange 匯票   3TvhOC>yG  
bill of lading 提單   e#e
O`bT  
bills discounted 貼現票據   4[V6so0  
bills payable 應付票據   [m+O0VK$  
bills receivable 應收票據   F>_lp,G  
board of directors 董事會   ?[4khQt  
bonds 債券   H1ui#5n2  
bonus 紅利   bHo?Rw!.  
book value 賬面價值   Vx4pP$S  
bookkeeper 簿記員   2
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bookkeeping 簿記   ^{sI'l~  
branch office general ledger 支店往來賬戶   |u@>[*k'=  
broker 經紀人   g:e8i~  
brought down 接前   u
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brought forward 接上頁   !=Vh2UbC3  
budget 預算   5J2p^$s  
by-product 副產品   *[5#g3  
by-product sales 副產品銷售   /z-C :k\  
capital 股本   E|A_|FS&%  
capital income 資本收益   AJ1$$c  
capital outlay 資本支出   XxU}|jTO#  
capital stock 股本   kC#B7*[RM  
capital stock certificate 股票   f'yd{ihFp  
carried down 移後   H&Lbdu~E  
carried forward 移下頁   !I+u/f?TO7  
cash 現金   5lA 8e  
cash account 現金賬戶   c94PWPU  
cash in bank 存銀行現金   =ir;
m  
cash on delivery 交貨收款   (8X8<>w~  
cash on hand 庫存現金   Z5^UF2`Q  
cash payment 現金支付   |;1:$E"  
cash purchase 現購   }Ml z\'{  
cash sale 現沽   3Eux-C!t  
cashier 出?#123;員   dz.MH  
cashiers check 本票   xF>w r r  
certificate of deposit 存款單折   0<Y&2<v  
certificate of indebtedness 借據   "@|V.d@   
certified check 保付支票   O9IjU10:  
certified public accountant 會計師   %;B '>$O  
charges 費用   G8c}re   
charge for remittances 匯水手續費   /PuWJPy;  
charter 營業執照   g/Nj|: 3  
chartered accountant 會計師   /r{5Lyk*  
chattles 動產   8[p6C Jl)  
check 支票   J)&
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che stub 支票存根   [5:7WqB  
closed account 己結清賬戶   XD>@EYN<X  
closing 結算   Jg6[/7*m  
closing entries 結賬紀錄   P@![P Ij  
closing stock 期末存貨   W8rn8Rh  
closing the book 結賬   J4^cd  
columnar journal 多欄日記賬   F!t13%yeu?  
combination 聯合   kpUU '7Q  
commission 佣金   };sm8P
{M  
commodity 商品   PKG ,4v=  
common stock 普通股   W5;sps  
company 公司   a'~y'6  
compensation 賠償   ~q>ilnL"h  
compound interest 複利   b=l }|)a  
consignee 承銷人   aE$p;I  
consignment 寄銷   >>xV-1h:  
consignor 寄銷人   jO.E#Ei}~  
consolidated balance sheet 合併資產負債表   u^p[zepW\  
consolidated profit and loss account 合併損益表   FvP1;E  
consolidation 合併   ".Ug A\0  
construction cost 營建成本   ti% e.p0[  
construction revenue 營建收入   %>z}P
&Yz  
contract 合同   (*gpa:Sc  
control account 統制賬戶   }y/t~f+  
copyright 版權   u'>CU  
corporation 公司   y}`%I&]n  
cost 成本   Ymvd=F   
cost accounting 成本會計   R[t[M}q  
cost of labour 勞工成本   2kve?/  
cost of production 生產成本   NQD b;5:  
cost of manufacture 製造成本   U7=Z.*/62  
cost of sales 銷貨成本   3!x)LUWfWY  
cost price 成本價格  
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credit 貸方   lU&IS?^?  
credit note 收款通知單   jL1UPN  
creditor 債權人   mqw.v$>  
crossed check 橫線支票   K-5)Y+| >  
current account 往來活期賬戶   WI3!?>d  
current asset 流動資產   V5w^Le_^  
current liability 流動負債   {BU,kjv1g  
current profit and loss 本期損益   @gz?T;EC  
debit 借方   JTJ4a8DE  
debt 債務    ovO^uWz`  
debtor 債務人   Lf9h;z>#  
deed 契據   yvvR%]!.  
deferred assets 遞延資產   M}u2aW2]X  
deferred liabilities 遞延負債   -9EbU7>!  
delivery 交貨   b"b!&u
 
delivery expense 送貨費   fM{Vy])J  
delivery order 出貨單   =t2epIr5  
demand draft 即期匯票   zx*f*L,6F  
demand note 即期票據   {`> x"Y5  
demurrage charge 延期費   3t'K@W?AJh  
deposit 存款    O(!'V~3  
deposit slip 存款單   v\vn}/>*d  
depreciation 折舊   :08UeEy  
direct cost 直接成本   |Q dS;  
direct labour 直接人工   _QY "#  
director 董事   JAK*HA  
discount 折扣   7=9jXNk Y  
discount on purchase 進貨折扣   KtE`L4tW6  
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