[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。   MTgf.  
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acceptance 承兌   f4NN?"W)  
account 賬戶   D;+Y0B  
accountant 會計員   Qm" ~XP  
accounting 會計   \:q@I]2  
accounting system 會計制度   d/$
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accounts payable 應付賬款   BC1smSlJ  
accounts receivable 應收賬款   lU&2K$`  
accumulated profits 累積利益   HJpx,NU'  
adjusting entry ?#123;整記錄   6U%d3"T  
adjustment ?#123;整   5xNOIOpDB  
administration expense 管理費用   YZnFU( j  
advances 預付   DZb0'+jQ  
advertising expense 廣告費   0R(['s:3`  
agency 代理   iXXaB+w  
agent 代理人   o : > (Tv  
agreement 契約   xt`a":lru  
allotments 分配數   SNSoV3|k-  
allowance 津貼   * 0JF|'  
amalgamation 合併   6I
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amortization 攤銷   Hx LuJ  
amortized cost 應攤成本   "@5{=  
annuities 年金   C$LRX7Z`o  
applied cost 已分配成本   @$$J}~{  
applied expense 已分配費用   s+G(N$0U  
applied manufacturing expense 己分配製造費用   ^%g8OP  
apportioned charge 攤派費用   "e>9R'y  
appreciation 漲價   pjSM7PhQ  
article of association 公司章程   )fS6H<*  
assessment 課稅   a_b+RMy  
assets 資產   ?hIDy M  
attorney fee 律師費   55y{9.n*  
audit 審計   q$}J/w(,  
auditor 審計員   GU Mf}
y  
average 平均數   }20tdD ~  
average cost 平均成本   16.?45  
bad debt 壞賬   [=Nv=d<[p  
balance 餘額   q_BMZEM  
balance sheet 資產負債表   ('d,Sh  
bank account 銀行賬戶   ,MHF  
bank balance 銀行結存   T`<Tj?:^&  
bank charge 銀行手續費   k{ZQM  
bank deposit 銀行存款   P(C5@x(Z  
bank discount 銀行貼現   H{EZ} *{M4  
bank draft 銀行匯票   61HJ%  
bank loan 銀行借款   X
Q}7.u!  
bank overdraft 銀行透支   < mFUT  
bankers acceptance 銀行承兌   \]\GDpu[  
bankruptcy 破產   Rx.5;2m  
bearer 持票人   "(';UFa  
beneficiary 受益人   g0;6}n  
bequest 遺產   XJq]l6a:  
bill 票據   Z*NTF:6c  
bill of exchange 匯票   X .K*</(g  
bill of lading 提單  
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bills discounted 貼現票據   |&bucG=  
bills payable 應付票據   ~rAcT6#  
bills receivable 應收票據   F)/4#[  
board of directors 董事會   -ni@+Dy  
bonds 債券   .=hVto[QC  
bonus 紅利   Lo}/k}3Sx  
book value 賬面價值   8S[bt@v  
bookkeeper 簿記員   W3%RB[s-  
bookkeeping 簿記   bV#j@MJ~0  
branch office general ledger 支店往來賬戶   0+e0<'  
broker 經紀人   c+whpQ=01  
brought down 接前   {5+69&:G.  
brought forward 接上頁   O\%0D.HEz  
budget 預算   v`6vc)>8  
by-product 副產品   YXdo&'Q<qX  
by-product sales 副產品銷售   UvqnNA  
capital 股本   >.XXB 5a  
capital income 資本收益   6IJ;od.\b$  
capital outlay 資本支出   =i/r:  
capital stock 股本   -|= )
 
capital stock certificate 股票   u:w
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carried down 移後   .I^Y[_.G  
carried forward 移下頁   AOTtAV_e  
cash 現金   $8[JL\   
cash account 現金賬戶   r,L`@A=v  
cash in bank 存銀行現金   PklJU:Pu\U  
cash on delivery 交貨收款   jz\>VYi(7  
cash on hand 庫存現金   E?Qg'|+_  
cash payment 現金支付   2Z`
Jr/  
cash purchase 現購   q+w] Xs;  
cash sale 現沽   l#p?lBm1  
cashier 出?#123;員   ZHj7^y@P  
cashiers check 本票   ]/[@.   
certificate of deposit 存款單折   } C~9?Y  
certificate of indebtedness 借據   KT*"Sbh  
certified check 保付支票   ;L%\[H>G  
certified public accountant 會計師   '3E25BsL  
charges 費用   D>-Pv-f/  
charge for remittances 匯水手續費   |Fq\%y#  
charter 營業執照   t0^)Q$  
chartered accountant 會計師   m YhDi  
chattles 動產   AD6 b  
check 支票   'BVI^H4  
che stub 支票存根   {L M Q  
closed account 己結清賬戶   =65XT^  
closing 結算   7Q&S [])  
closing entries 結賬紀錄   'loko#6  
closing stock 期末存貨   :8?l=B9("g  
closing the book 結賬   =~21.p  
columnar journal 多欄日記賬   X7MA>j3m  
combination 聯合   I3}I7oc_  
commission 佣金   6/Z_r0^O  
commodity 商品   ]XYD2fR2qA  
common stock 普通股   i&)OJy  
company 公司   GAh\6ul  
compensation 賠償   1ZvXRJ)%  
compound interest 複利   G^/8^Zi  
consignee 承銷人   ydE}.0zN  
consignment 寄銷   =>GGeEL  
consignor 寄銷人   A "'h0D  
consolidated balance sheet 合併資產負債表   :n?rk/F  
consolidated profit and loss account 合併損益表   N4WX}  
consolidation 合併   *I k/Vu%;  
construction cost 營建成本   H*",'`|-  
construction revenue 營建收入   SUsdX[byb  
contract 合同   @ xTVX'$  
control account 統制賬戶   `t g=__D  
copyright 版權   mZjP;6  
corporation 公司   nKjT&R  
cost 成本   un)PW&~E  
cost accounting 成本會計   JDOn`7!w  
cost of labour 勞工成本   ?rdWhF]  
cost of production 生產成本   W/%9=g$m  
cost of manufacture 製造成本   OA[fQH#{lX  
cost of sales 銷貨成本   &NI\<C7_Gw  
cost price 成本價格   V7 hO}  
credit 貸方   veS) j?4  
credit note 收款通知單   71\GK  
creditor 債權人   $3eoZ1q'U-  
crossed check 橫線支票   mdcsL~R  
current account 往來活期賬戶   FbW$H]C$  
current asset 流動資產   L#!m|_Mz  
current liability 流動負債   ?07}\N0~  
current profit and loss 本期損益   nu[["f~  
debit 借方   |jcIn[)=  
debt 債務   FY/F}C,o  
debtor 債務人   NA#,q 8  
deed 契據   yFTN/MFt  
deferred assets 遞延資產   H9WXp&  
deferred liabilities 遞延負債   /2$d'e  
delivery 交貨   vxrqUjK7  
delivery expense 送貨費   x,GLGGi}_x  
delivery order 出貨單   z<9Llew^e  
demand draft 即期匯票   9)4_@rf%  
demand note 即期票據   SES-a Mi3  
demurrage charge 延期費   $A T kCO  
deposit 存款   G"Hj$  
deposit slip 存款單   #+|0
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depreciation 折舊   |vxmgX)  
direct cost 直接成本   cPg{k}9Tvy  
direct labour 直接人工   Xv 7 no
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director 董事   NGW:hgf  
discount 折扣   R pT7Nr  
discount on purchase 進貨折扣   +HG
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