[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。   \+v_6F  
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acceptance 承兌   ")HTUlcAe}  
account 賬戶   oCSf$g8q  
accountant 會計員   Y_%\kM?7  
accounting 會計   uGJeQ  
accounting system 會計制度   .F)b9d[?  
accounts payable 應付賬款   YFLWkdqAY  
accounts receivable 應收賬款   [_qBp:_j?s  
accumulated profits 累積利益   RgQ\Cs24Q  
adjusting entry ?#123;整記錄   D}!U?]la&  
adjustment ?#123;整   n=t%,[Op  
administration expense 管理費用   ^k^%w/fo  
advances 預付   .'"+CKD.N  
advertising expense 廣告費   "S[VtuxPCU  
agency 代理   7G%`ziZ  
agent 代理人   #>~$`Sg  
agreement 契約   "=|yM~V  
allotments 分配數   WLNkO^zb  
allowance 津貼   e7/J:n$  
amalgamation 合併   \I,<G7!0  
amortization 攤銷   d2.eDEOsC  
amortized cost 應攤成本   `M4;aN  
annuities 年金   4pq>R  
applied cost 已分配成本   V85a{OBm,8  
applied expense 已分配費用   fylW)W4C  
applied manufacturing expense 己分配製造費用   $F G4wA  
apportioned charge 攤派費用   PpU : 4;en  
appreciation 漲價   3=dGz^Zdv:  
article of association 公司章程   G~4^`[elB  
assessment 課稅   wC=IN  
assets 資產   ,)GCg@7B  
attorney fee 律師費   ~v,LFIT  
audit 審計   <2H0m  
auditor 審計員    G!OD7:  
average 平均數   &r DOqj  
average cost 平均成本   r-Z'  
bad debt 壞賬   N4fuV?E`  
balance 餘額   ZQl[h7c/N  
balance sheet 資產負債表   Ylt[Ks
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bank account 銀行賬戶   g:;v]   
bank balance 銀行結存   FAE>N-brQ  
bank charge 銀行手續費   +-ieaF  
bank deposit 銀行存款   6tG9PG98q9  
bank discount 銀行貼現   ej
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bank draft 銀行匯票   Q:-H UbB  
bank loan 銀行借款   NZeIqhj  
bank overdraft 銀行透支   4 G_dnf_  
bankers acceptance 銀行承兌   Jz:d\M~j5  
bankruptcy 破產   ,=6Eju#P  
bearer 持票人   Fl*@@jQ8cV  
beneficiary 受益人   tMyD^jVC  
bequest 遺產   kmov(V  
bill 票據   O%c6vp7  
bill of exchange 匯票   )\VUAD%~e7  
bill of lading 提單   4eaC18?  
bills discounted 貼現票據   #llc
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bills payable 應付票據   {b/AOR o  
bills receivable 應收票據   5QSd$J  
board of directors 董事會   k92X)/ll'  
bonds 債券   _FdWV?  
bonus 紅利   Z[({; WtF  
book value 賬面價值   E/s3@-/
 
bookkeeper 簿記員   Nb]qY>K  
bookkeeping 簿記   XkdNWR0  
branch office general ledger 支店往來賬戶   sL&u%7>Re  
broker 經紀人   ZklidHL');  
brought down 接前   m"x~Fjvd  
brought forward 接上頁   2s6Vy  
budget 預算   ZibHT:n  
by-product 副產品   mH8s'F  
by-product sales 副產品銷售   %&gx@ \v  
capital 股本   oTx#e[8f{  
capital income 資本收益   P9%9/ B:-  
capital outlay 資本支出   PCaa_ 2  
capital stock 股本   Brpin  
capital stock certificate 股票   Rut6m5>  
carried down 移後   n:<avl@o<  
carried forward 移下頁   bQ .y,+  
cash 現金   " *Ni/p$I  
cash account 現金賬戶   8sbS7*#  
cash in bank 存銀行現金   8o{ SU6pH  
cash on delivery 交貨收款   *"e[au^8*b  
cash on hand 庫存現金   6#{= E@  
cash payment 現金支付   7B&nV92S  
cash purchase 現購   ( I,V+v+{Y  
cash sale 現沽   >T!n* -Zn  
cashier 出?#123;員   >eUAHmXQ|  
cashiers check 本票   xc*ys-Nv  
certificate of deposit 存款單折   HPp nw]_  
certificate of indebtedness 借據   y"9TS,lmK  
certified check 保付支票   `L;I/Hp  
certified public accountant 會計師   BAKfs/N  
charges 費用   m]DjIs*@%h  
charge for remittances 匯水手續費   }%XNB1/`  
charter 營業執照   CWDo_g$  
chartered accountant 會計師   ?xG #4P<C=  
chattles 動產   Wq>j;\3b3  
check 支票   U`8)rtYw  
che stub 支票存根   VUt 6[~?  
closed account 己結清賬戶   <XLATS8Y  
closing 結算   qrOTb9&y  
closing entries 結賬紀錄   vMC;5r6*d  
closing stock 期末存貨   iySmNI  
closing the book 結賬   F%Mlid;1  
columnar journal 多欄日記賬   +zw<iB)J  
combination 聯合   km|~DkJ\a`  
commission 佣金   +b{h*WWdj  
commodity 商品   nwkhGQ  
common stock 普通股   .#Sd|C]R7  
company 公司   _@RW7iP>  
compensation 賠償   t(_XB|AKm  
compound interest 複利   % vP{C  
consignee 承銷人   twN(]w}Ps|  
consignment 寄銷   'Kl
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consignor 寄銷人   9g*~X;`2  
consolidated balance sheet 合併資產負債表   YWdlE7 y  
consolidated profit and loss account 合併損益表   |owh F  
consolidation 合併   2]C0d8=*?  
construction cost 營建成本   j<gnh  
construction revenue 營建收入   #pVk%5N  
contract 合同   RI%l& Hm  
control account 統制賬戶   
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copyright 版權   j1d=$'a "  
corporation 公司   43VuH  
cost 成本   eVlI:yqppj  
cost accounting 成本會計   k1cBMDSokO  
cost of labour 勞工成本   |LjCtm)@+  
cost of production 生產成本   ah
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cost of manufacture 製造成本   k&?QeXW  
cost of sales 銷貨成本   :g\qj? o  
cost price 成本價格   qxrOfsh  
credit 貸方   ]v#T'<Nl  
credit note 收款通知單   >AfJxdd1  
creditor 債權人   ^wHO!$  
crossed check 橫線支票   :@3d  
current account 往來活期賬戶   $Z,+aLmb  
current asset 流動資產   J7maG|S(DF  
current liability 流動負債   P&SR;{:y  
current profit and loss 本期損益   o^NQ]BdH8  
debit 借方   9wwvh'T&NK  
debt 債務   +HcH]D;  
debtor 債務人   of
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deed 契據   N0Y!  
deferred assets 遞延資產   . =+7H`A  
deferred liabilities 遞延負債   w5|"cD#8A  
delivery 交貨   3 (<!pA  
delivery expense 送貨費  
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delivery order 出貨單   Gmc"3L  
demand draft 即期匯票   <37vWK1+  
demand note 即期票據   fU8;CZnx  
demurrage charge 延期費   <0vvlOL5  
deposit 存款   S xgYq  
deposit slip 存款單   z/TZOFaM  
depreciation 折舊   +Rvj]vd}&  
direct cost 直接成本   !Zwl9DX3  
direct labour 直接人工   !bY{T#i)k  
director 董事   kP6r=HH@  
discount 折扣   :I7MP  
discount on purchase 進貨折扣   61KJ( rSX3  
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