[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。   o?a2wY^
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acceptance 承兌   {!I`EN]  
account 賬戶   x1@,k=qrd  
accountant 會計員   NS[Z@@  
accounting 會計   &lzY"Y*hA0  
accounting system 會計制度   GgpE"M?  
accounts payable 應付賬款   =[n !3M+X  
accounts receivable 應收賬款   b
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accumulated profits 累積利益   1I2ndt  
adjusting entry ?#123;整記錄   &* VhtT?=5  
adjustment ?#123;整   L1kn="5  
administration expense 管理費用   [vu;B4^"  
advances 預付   Xe4   
advertising expense 廣告費   T e+ #  
agency 代理   %w&+o.k/  
agent 代理人   /Z2u0jNArP  
agreement 契約   {MtJP:8Jp  
allotments 分配數   b'O/u."O  
allowance 津貼   9O- otAGM  
amalgamation 合併   Mc?_2<u-  
amortization 攤銷   /[/L%;a'p  
amortized cost 應攤成本    l7t  
annuities 年金   zTue(Kr  
applied cost 已分配成本   Y~Uf2(7b5  
applied expense 已分配費用   ub?dfS9$_  
applied manufacturing expense 己分配製造費用   R&!;(k0  
apportioned charge 攤派費用  
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appreciation 漲價   *L<E
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article of association 公司章程   E?]$Y[KJKs  
assessment 課稅   'l < #;{  
assets 資產   `C4(C4u  
attorney fee 律師費   |21VOPBS  
audit 審計   D?BegF  
auditor 審計員   4l0>['K&{  
average 平均數   H7uh"/A
  
average cost 平均成本   Csu9u'.V  
bad debt 壞賬   ",~ZO<P  
balance 餘額   92j[b_P  
balance sheet 資產負債表   3=wcA/"!  
bank account 銀行賬戶   EwBrOq`C  
bank balance 銀行結存  
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bank charge 銀行手續費   ^4IJL",  
bank deposit 銀行存款   >JNdtP8s/1  
bank discount 銀行貼現   /Igz[P^\9  
bank draft 銀行匯票   ?jmL4V2-f  
bank loan 銀行借款   I*3>
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bank overdraft 銀行透支   0<V/[$}\D  
bankers acceptance 銀行承兌   ]R~ hzo  
bankruptcy 破產   8A0a/ 7Lj  
bearer 持票人   /{j._4c  
beneficiary 受益人   dOaOWMrfdf  
bequest 遺產   |

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bill 票據   B
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bill of exchange 匯票   .8'c c8  
bill of lading 提單   XnYX@p  
bills discounted 貼現票據   zZd. U\"2  
bills payable 應付票據   A pzC  
bills receivable 應收票據   E g&5tAyM  
board of directors 董事會  
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bonds 債券   7Tp+]"bL  
bonus 紅利   n+ H2cl }  
book value 賬面價值   mdbi@ms@  
bookkeeper 簿記員   a?ete9Q+  
bookkeeping 簿記   1Y"9<ry  
branch office general ledger 支店往來賬戶   ydVDjE Y  
broker 經紀人   IPTFx )]G  
brought down 接前   Xtz29  
brought forward 接上頁   bR}fj
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budget 預算   M4|ION  
by-product 副產品   k "=*'  
by-product sales 副產品銷售   
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capital 股本   $J<WFDn9  
capital income 資本收益   pq_U?_5Z'r  
capital outlay 資本支出   'JgCl'k,  
capital stock 股本   83]m/
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capital stock certificate 股票   K20Hh7cVJ  
carried down 移後   @[v,q_^8  
carried forward 移下頁   Ugo!  
cash 現金   HP7~Zn)c  
cash account 現金賬戶   Q e/XEW  
cash in bank 存銀行現金   .p Mwa  
cash on delivery 交貨收款   *N: $,x
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cash on hand 庫存現金   5MYdLAjV  
cash payment 現金支付   P B-x_D  
cash purchase 現購   \HrtPm`e  
cash sale 現沽   )zy;!  
cashier 出?#123;員   Xhyn! &H5  
cashiers check 本票   yIr0D6L  
certificate of deposit 存款單折   |bQF.n_  
certificate of indebtedness 借據   @+nCNXK  
certified check 保付支票   mcidA%  
certified public accountant 會計師   BK) <~I  
charges 費用   LRaO}-<b  
charge for remittances 匯水手續費   GJ`._ju  
charter 營業執照   V60"j(  
chartered accountant 會計師   _B^X3EOc  
chattles 動產   `t9k!y! GV  
check 支票   k VCWyZh4  
che stub 支票存根   ]1zud  
closed account 己結清賬戶   EUh_`R  
closing 結算   i`<L#6RBT  
closing entries 結賬紀錄   -da: j-_  
closing stock 期末存貨   $e4N4e2x/  
closing the book 結賬   y
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columnar journal 多欄日記賬   ? [5>
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combination 聯合   raSga'uT;  
commission 佣金   E ?bqEW (  
commodity 商品   r9!s@n  
common stock 普通股   6W
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company 公司   eU`O=uE   
compensation 賠償   p{v*/<.;  
compound interest 複利   X!ldL|Ua%  
consignee 承銷人   _cC!rq U1  
consignment 寄銷   ai?N!RX%H  
consignor 寄銷人   Wr RY3X  
consolidated balance sheet 合併資產負債表   _<F;&(o  
consolidated profit and loss account 合併損益表   LXJ;8uW2y  
consolidation 合併   ;ThFB  
construction cost 營建成本   ?F!c"+C  
construction revenue 營建收入   N(yd<Mw  
contract 合同   }CZw'fhVWO  
control account 統制賬戶   bYpeI(zK  
copyright 版權   u>vvW|OB[  
corporation 公司   VpB)5>  
cost 成本   L<iRqayn  
cost accounting 成本會計   XHdhSFpm  
cost of labour 勞工成本   g)ZMU^1  
cost of production 生產成本  
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cost of manufacture 製造成本   CCt\[hl  
cost of sales 銷貨成本   4W49*Je  
cost price 成本價格   d-m.aP)y:  
credit 貸方   $`%Om WW{  
credit note 收款通知單   gs/ocu  
creditor 債權人   ]jiVe_ OS<  
crossed check 橫線支票    .9r85  
current account 往來活期賬戶   Nmt~1
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current asset 流動資產   z$~F9Es9  
current liability 流動負債   M=&,+#z<V  
current profit and loss 本期損益   9;\mq'v%  
debit 借方   r_,;[+!  
debt 債務   {J/Fp#  
debtor 債務人   <HN{.p {  
deed 契據   S3WUccv  
deferred assets 遞延資產   q &{<HcP  
deferred liabilities 遞延負債   _/%,cYVc8!  
delivery 交貨   eV(9I v[  
delivery expense 送貨費   KUm?gFh  
delivery order 出貨單   lsO
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demand draft 即期匯票   4 83r
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demand note 即期票據   wYV>Qd Z  
demurrage charge 延期費   h7T),UL  
deposit 存款   T*=*$%  
deposit slip 存款單   vp*+Ckd  
depreciation 折舊   R?9x!@BV  
direct cost 直接成本   FINHO058^Y  
direct labour 直接人工   7m]J7 +4  
director 董事   Ks6\lpr  
discount 折扣   N]
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discount on purchase 進貨折扣   5U+4vV/*  
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