[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。   Fra>|;do  
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acceptance 承兌   5 k%9>U%$  
account 賬戶   |4S?>e  
accountant 會計員   M&/aJRBS  
accounting 會計   3 t88AN=4  
accounting system 會計制度   )R8%'X;U  
accounts payable 應付賬款   +6hl@F m(  
accounts receivable 應收賬款   qJ+52U|z  
accumulated profits 累積利益   %aH$Tb%`hc  
adjusting entry ?#123;整記錄   VkDS&g~Ws  
adjustment ?#123;整   AR~$MCR]"k  
administration expense 管理費用   T3 9C lH  
advances 預付   6Z&u  
advertising expense 廣告費   =vr Y{5!>  
agency 代理   Fu4EEi  
agent 代理人   Z@,PZ  
agreement 契約   Yi&-m}  
allotments 分配數   /}$T38  
allowance 津貼   O5qW *r'  
amalgamation 合併   HS\3)Ooj>  
amortization 攤銷   z_Wm HB  
amortized cost 應攤成本   b-BM"~N'  
annuities 年金   inPE/Ux  
applied cost 已分配成本   9rTz N  
applied expense 已分配費用   FL`1yD^2  
applied manufacturing expense 己分配製造費用   uKbHFF  
apportioned charge 攤派費用   Q^lQi\[  
appreciation 漲價   <r<Dmn|\a  
article of association 公司章程   dv'E:R(a  
assessment 課稅   dY/u<4  
assets 資產   ,rZn`9  
attorney fee 律師費   cZe'!
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audit 審計   4@v1jJj  
auditor 審計員   Jh$"fr3  
average 平均數   *Mwfo
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average cost 平均成本   X a"XB  
bad debt 壞賬   B;GxfYj  
balance 餘額   w|}W(=#  
balance sheet 資產負債表   #9$V 08  
bank account 銀行賬戶   \5'O.*pr   
bank balance 銀行結存   ]yAEjn9cN  
bank charge 銀行手續費   j|[(*i%7|  
bank deposit 銀行存款   {_zV5V  
bank discount 銀行貼現   =[P%_v``  
bank draft 銀行匯票   ls"b#eFC#  
bank loan 銀行借款   W$" Y%^ L  
bank overdraft 銀行透支   9Hh~ nR?  
bankers acceptance 銀行承兌   -BA"3 S  
bankruptcy 破產   psIkG0 &  
bearer 持票人   ^]$
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beneficiary 受益人   "xvtqi,R  
bequest 遺產   ;TL(w7vK  
bill 票據  
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bill of exchange 匯票   Nush`?]J"_  
bill of lading 提單   :1aL9 fT  
bills discounted 貼現票據   8 7RHA $?  
bills payable 應付票據   K2cq97k
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bills receivable 應收票據   rI0)F  
board of directors 董事會   atY*8I|  
bonds 債券    3L%WVCB  
bonus 紅利   h?0F-6z  
book value 賬面價值   3`58ah  
bookkeeper 簿記員   jHAWK9fa  
bookkeeping 簿記   
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branch office general ledger 支店往來賬戶   L5Urg*GNL  
broker 經紀人   v9%nau4  
brought down 接前    ,b4):{  
brought forward 接上頁   GAv)QZyV$  
budget 預算   +0]'| tF>  
by-product 副產品   =~J
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by-product sales 副產品銷售   u3]Uxy  
capital 股本   8r
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capital income 資本收益   /61by$
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capital outlay 資本支出   y7/PDB\he  
capital stock 股本   k }D[Hp:m  
capital stock certificate 股票   xC-BqVJ%_T  
carried down 移後   !\CG,Ek  
carried forward 移下頁   MZT6g.ny  
cash 現金   !w q4EV  
cash account 現金賬戶   RCI4~q  
cash in bank 存銀行現金   ^8:VWJM  
cash on delivery 交貨收款   I>{!U$  
cash on hand 庫存現金   Sv7 i! j  
cash payment 現金支付   7p^@;@V  
cash purchase 現購   |GtY*
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cash sale 現沽   k, f)2<  
cashier 出?#123;員   %yp5DD}|  
cashiers check 本票   Bi e?M  
certificate of deposit 存款單折   H+a~o=/cR  
certificate of indebtedness 借據   zI:(33 )  
certified check 保付支票   i;c'P}[K  
certified public accountant 會計師   "K,bH  
charges 費用   ejVdxVr\7  
charge for remittances 匯水手續費   0<g<GQ(E  
charter 營業執照   OB~C}'^$  
chartered accountant 會計師   aqF+zPKs6  
chattles 動產   wa!zv^;N*  
check 支票   z!$gVWG  
che stub 支票存根   XYjcJ  
closed account 己結清賬戶   }|Uj"e  
closing 結算   Z==!C=SBv  
closing entries 結賬紀錄   :X_CFW  
closing stock 期末存貨   &y7
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closing the book 結賬   |8H_-n  
columnar journal 多欄日記賬   1HhX/fpq  
combination 聯合  
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commission 佣金   IZ*}idlkn/  
commodity 商品   ;K_}A4K  
common stock 普通股   f])M04<  
company 公司   9JPEj-3`g  
compensation 賠償   }X]\VSF{  
compound interest 複利   RvyuGU  
consignee 承銷人   ~wOTjz  
consignment 寄銷   03EV%Vc  
consignor 寄銷人   6PU/{c  
consolidated balance sheet 合併資產負債表    GP+2/D  
consolidated profit and loss account 合併損益表   l&L,7BX  
consolidation 合併   f2yq8/J8.  
construction cost 營建成本   GAw(mH*  
construction revenue 營建收入   KY$k`f6?P  
contract 合同   */w7?QOv  
control account 統制賬戶   DtWxr  
copyright 版權   EyY],W1 Y  
corporation 公司   Z~p!C/B  
cost 成本   t<638`{kk  
cost accounting 成本會計   +@ MPQv  
cost of labour 勞工成本   ?^9BMQ+  
cost of production 生產成本   N}b^fTq  
cost of manufacture 製造成本   @vRwzc\  
cost of sales 銷貨成本   lpy: 3`ti  
cost price 成本價格   byG
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credit 貸方   M-J<n>hl  
credit note 收款通知單   JJ?I>S N!  
creditor 債權人   *%!M4&  
crossed check 橫線支票   {\G`]r-cM  
current account 往來活期賬戶   Icx7. Y  
current asset 流動資產   u5Up&QE!>q  
current liability 流動負債   3K>gz:dt  
current profit and loss 本期損益   khx.y
Rx  
debit 借方   O9s?h3  
debt 債務   V.6)0fKZW  
debtor 債務人   1%~[rnQ  
deed 契據   s5D:  
deferred assets 遞延資產   =']3(6*  
deferred liabilities 遞延負債   8{0 k0 &x  
delivery 交貨   qMP1k7uG)  
delivery expense 送貨費   RWKH%C[Yd  
delivery order 出貨單   =\};it{u  
demand draft 即期匯票   SZhOm  
demand note 即期票據   !'G
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demurrage charge 延期費   /,s[#J  
deposit 存款   L',mKOej  
deposit slip 存款單   sOBu7!G%  
depreciation 折舊   5Bjgr  
direct cost 直接成本   ,.tfWN%t\  
direct labour 直接人工   ZU{4lhe  
director 董事   X~oK[Nf'9  
discount 折扣   %lw! e  
discount on purchase 進貨折扣   A+getdr  
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