[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。   Wd[XQZ<  
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acceptance 承兌   y jb .6  
account 賬戶   PRs[:we~~  
accountant 會計員   ;qvZ*  
accounting 會計   2)G ZU  
accounting system 會計制度   M 3^p,[9r#  
accounts payable 應付賬款   |^FDsJUN  
accounts receivable 應收賬款   ^s%Qt  
accumulated profits 累積利益    ,L`qV  
adjusting entry ?#123;整記錄   D}:D,s8UP  
adjustment ?#123;整   hcej ?W8j  
administration expense 管理費用   :QN,T3i'/3  
advances 預付   luV%_[F  
advertising expense 廣告費   \HRQSfGt  
agency 代理   MjHeUf
 
agent 代理人   7"M7N^  
agreement 契約   iud%X51  
allotments 分配數   A:N!H_x  
allowance 津貼   ]RxNSr0e  
amalgamation 合併   &98qA
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amortization 攤銷   a"~W1|JC"  
amortized cost 應攤成本   (33[N  
annuities 年金   A+?n=IHh  
applied cost 已分配成本   Yd]f}5F  
applied expense 已分配費用   DD;PmIW  
applied manufacturing expense 己分配製造費用   E#T'=f[r~  
apportioned charge 攤派費用   i`
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appreciation 漲價   +1e*>jE  
article of association 公司章程   jAF DkqH  
assessment 課稅   =MMWcK&  
assets 資產   wd u>3Ch"y  
attorney fee 律師費   sW[4
2A  
audit 審計   YV0e)bf  
auditor 審計員   m"u 9AOHk  
average 平均數   ${`\In_?O  
average cost 平均成本   /bg8oB4  
bad debt 壞賬   @w@rW }i0  
balance 餘額   Yh"R#  
balance sheet 資產負債表   G.L4l|%W  
bank account 銀行賬戶   !m78/[LW  
bank balance 銀行結存   iTD{  
bank charge 銀行手續費   I_v]^>Xw  
bank deposit 銀行存款   6Bs_" P[  
bank discount 銀行貼現   i;yz%Ug  
bank draft 銀行匯票   <;M6s~  
bank loan 銀行借款   AX[/S8|6  
bank overdraft 銀行透支   a]75z)XR  
bankers acceptance 銀行承兌   O>H4hp  
bankruptcy 破產   xOP\ +(  
bearer 持票人   3&_(D)+  
beneficiary 受益人   Zuwd(q  
bequest 遺產   {?,:M  
bill 票據   60-LpGhvy  
bill of exchange 匯票   %N>@( .  
bill of lading 提單   >C@fSmnOM  
bills discounted 貼現票據   GMd81@7  
bills payable 應付票據   tBdvk>d  
bills receivable 應收票據   8> Gp #T  
board of directors 董事會   m_oBV|v{  
bonds 債券   tWD*uAb  
bonus 紅利   %$Mvq&ZZ  
book value 賬面價值   >[ywrB ?T  
bookkeeper 簿記員   -K+grsb g  
bookkeeping 簿記   JWM/np6  
branch office general ledger 支店往來賬戶   *j8w" 4  
broker 經紀人   350y6pVh  
brought down 接前   r0?`t!%V  
brought forward 接上頁   ("wPkm^  
budget 預算   9v0f4Pbxm  
by-product 副產品   &9IMZAo  
by-product sales 副產品銷售   S =eP/  
capital 股本   e(j"u;=  
capital income 資本收益   -H{c@hl  
capital outlay 資本支出   LKztGfy  
capital stock 股本   l0Y(9(M@  
capital stock certificate 股票   7-bU9{5  
carried down 移後   L<J%IlcfO  
carried forward 移下頁   t:$p8qR  
cash 現金   Kq{9:G  
cash account 現金賬戶   %5jxq9:K  
cash in bank 存銀行現金   [K%Jt  
cash on delivery 交貨收款   #2|sS|0<  
cash on hand 庫存現金   si0jXue~j\  
cash payment 現金支付   ^25$=0  
cash purchase 現購   V<P@hAAr  
cash sale 現沽   [R6du*P  
cashier 出?#123;員   `<q{
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cashiers check 本票   tJ[Hcx*N  
certificate of deposit 存款單折   "P'
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certificate of indebtedness 借據   $v$
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certified check 保付支票   =M ?  
certified public accountant 會計師   D@FJVF7c  
charges 費用   a4O!q;tu7  
charge for remittances 匯水手續費   !SKEL6~7  
charter 營業執照   8iR%?5 >K  
chartered accountant 會計師   ZOyq{w!2  
chattles 動產   &3'II:x(  
check 支票   bY&s$Ry3"  
che stub 支票存根   k g0Z(T:&8  
closed account 己結清賬戶   0=yKE J  
closing 結算   ?UQE;0 B  
closing entries 結賬紀錄   >Ix)jSNLgo  
closing stock 期末存貨   ZSU;>&>%v  
closing the book 結賬   2Cj?k.Zk  
columnar journal 多欄日記賬   C/tn0  
combination 聯合   J'.U+XU  
commission 佣金   '$UlJDZ  
commodity 商品   _Z @- q  
common stock 普通股   r8}GiP0|  
company 公司   }I9\=jT  
compensation 賠償   aB#qzrr['8  
compound interest 複利   Ik(TII_  
consignee 承銷人   l pj$\WI=  
consignment 寄銷   YSs9BF:a  
consignor 寄銷人   uJ{N?  
consolidated balance sheet 合併資產負債表   Q Y/36gK  
consolidated profit and loss account 合併損益表   +}J2\!Jw  
consolidation 合併   *R0Ae 4  
construction cost 營建成本   Ga
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construction revenue 營建收入   `$fwLC3j  
contract 合同   Ud\Jc:DG  
control account 統制賬戶   $ GL$ iA  
copyright 版權  
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corporation 公司   I.euuzBgA  
cost 成本   Jx[
IHE  
cost accounting 成本會計   8m2-fuJz  
cost of labour 勞工成本   v;80RjPy>  
cost of production 生產成本   wMT?p/9Blm  
cost of manufacture 製造成本   '&xv)tno  
cost of sales 銷貨成本   x{6/di  
cost price 成本價格   7eqax33f  
credit 貸方   "'~'xaU!=a  
credit note 收款通知單   9pb4!=g*  
creditor 債權人   )K4 |-<i  
crossed check 橫線支票   e3yBB*@  
current account 往來活期賬戶   }`{aeVHT  
current asset 流動資產   p%jl-CC1  
current liability 流動負債   Bq#?g@V  
current profit and loss 本期損益   %}MZWf{  
debit 借方   g PU|Gv5  
debt 債務   Z}5;K"T/  
debtor 債務人   L6fc_Mo.EE  
deed 契據   IX7<  
deferred assets 遞延資產    !NUsfd  
deferred liabilities 遞延負債   ]2T=%(*  
delivery 交貨   >%h_ R:  
delivery expense 送貨費   (`>RwooE
 
delivery order 出貨單   }nvHEo  
demand draft 即期匯票   5P9hm[  
demand note 即期票據   E5w.wx  
demurrage charge 延期費   ;;pxI5  
deposit 存款   TL ;2,@H`  
deposit slip 存款單   X3NHQMI   
depreciation 折舊   g7res  
direct cost 直接成本   .iN PLz1  
direct labour 直接人工   \Lv eZ_h5  
director 董事   JV=d!Gi[C  
discount 折扣   UQgOtqL3  
discount on purchase 進貨折扣   9&q<6TZz  
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