[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。   %'iJVFF  
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acceptance 承兌   YCDH0 M  
account 賬戶   FLWVI4*  
accountant 會計員   H'k}/<%Q  
accounting 會計   'SXHq>#gA  
accounting system 會計制度   sE[`x^1'8  
accounts payable 應付賬款   o`iA&  
accounts receivable 應收賬款   G3DgB!  
accumulated profits 累積利益   'f6H#V*C  
adjusting entry ?#123;整記錄   M^Sa{S*?  
adjustment ?#123;整   R/oi6EKv  
administration expense 管理費用   vIRT$W' O}  
advances 預付   iO$87!  
advertising expense 廣告費   Vc9rc}  
agency 代理   9G/!18 X?f  
agent 代理人   F}}!e.>c  
agreement 契約   g
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allotments 分配數   lKsn6c,]  
allowance 津貼   a$=~1@  
amalgamation 合併   76tn`4NIP  
amortization 攤銷   {U;yW)   
amortized cost 應攤成本   6nL^"3@ S!  
annuities 年金   H{Ewj_L  
applied cost 已分配成本    ;2C  
applied expense 已分配費用   hoq2zDjD  
applied manufacturing expense 己分配製造費用   :K6JrS  
apportioned charge 攤派費用   ooVs8T2  
appreciation 漲價   xxur4@p!  
article of association 公司章程   ;eYG\uKC{  
assessment 課稅   '{ _ X1  
assets 資產   !mxH/{+|n  
attorney fee 律師費   !5}}mf  
audit 審計   1d< b\P0  
auditor 審計員   Rf!v{\  
average 平均數   i"<W6  
average cost 平均成本   R,BJr y  
bad debt 壞賬   )
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balance 餘額   bA)nWWSg=  
balance sheet 資產負債表  
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bank account 銀行賬戶   @:?[R&`  
bank balance 銀行結存   }&vD(hX  
bank charge 銀行手續費    JQQ[jl;  
bank deposit 銀行存款   #4Z e2T|  
bank discount 銀行貼現   k;^$Pd?t  
bank draft 銀行匯票   32z4G =l  
bank loan 銀行借款   xq((]5P y  
bank overdraft 銀行透支   !.'D"Me>  
bankers acceptance 銀行承兌   v Z9OJrF  
bankruptcy 破產   DC h !Z{I  
bearer 持票人   O.+J%],  
beneficiary 受益人   2p&$bft  
bequest 遺產   f]i"tqoI  
bill 票據   e6taQz@}  
bill of exchange 匯票   BaQyn 6B  
bill of lading 提單   \x-2qlZ  
bills discounted 貼現票據   "%Ok3Rvv  
bills payable 應付票據   `^[k8Z(  
bills receivable 應收票據   qKD  
board of directors 董事會   Tow =B  
bonds 債券    2 q4p-  
bonus 紅利   t) &U'^  
book value 賬面價值   gL_1~"3KGC  
bookkeeper 簿記員   SZW_V6\t>  
bookkeeping 簿記   HS<Jp44  
branch office general ledger 支店往來賬戶   m+!.H\  
broker 經紀人   :xr^E]  
brought down 接前   ` Tap0V  
brought forward 接上頁   nz3*s#k\-  
budget 預算   bJIYe ld  
by-product 副產品   Oz6$u  
by-product sales 副產品銷售   `-{l$Hn9|~  
capital 股本   b,^ " -r  
capital income 資本收益   486\a  
capital outlay 資本支出   1\fx57a\  
capital stock 股本   g)#?$OhP"  
capital stock certificate 股票   rC!O}(4t%$  
carried down 移後   VZt%cq  
carried forward 移下頁   |aP`hVm  
cash 現金   fM ID}S  
cash account 現金賬戶   ms0V1`  
cash in bank 存銀行現金   Q#3}AO  
cash on delivery 交貨收款   \1Y|$:T/  
cash on hand 庫存現金   3`&FXgo  
cash payment 現金支付   v;\cM/&5  
cash purchase 現購   "<=4]Z  
cash sale 現沽   b#?sx"z  
cashier 出?#123;員   zwV!6xG  
cashiers check 本票   d` ttWWPw  
certificate of deposit 存款單折   $Y7VA  
certificate of indebtedness 借據   nook/7]  
certified check 保付支票   th73eC'  
certified public accountant 會計師   7<)H?;~;  
charges 費用   )vO"S  
charge for remittances 匯水手續費   b,+Sa
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charter 營業執照   Rj";?.R*e  
chartered accountant 會計師   GM2 }]9  
chattles 動產   U*~-\jN1pb  
check 支票   ;D~#|CB  
che stub 支票存根    ?^Aj\z>  
closed account 己結清賬戶   O8 .iP+  
closing 結算   `/[5/%  
closing entries 結賬紀錄   W+a/>U  
closing stock 期末存貨   .6`r`|=  
closing the book 結賬   uZL]mwkj]  
columnar journal 多欄日記賬   2L&c91=wE  
combination 聯合   C_N|o|dX  
commission 佣金   )>1}I_1j)  
commodity 商品   ]t)N3n6Bc  
common stock 普通股   F:m6Mf7L  
company 公司   Zy+ERaF|]  
compensation 賠償   p(pfJ^/:(  
compound interest 複利   o6A$)m5V  
consignee 承銷人   Xr K29a  
consignment 寄銷   &j:e<{@  
consignor 寄銷人   MZ}0.KmaZ  
consolidated balance sheet 合併資產負債表   Bg),Q8\I  
consolidated profit and loss account 合併損益表   {A==av  
consolidation 合併   F 2 B(PGa7  
construction cost 營建成本   B/l^=u+-  
construction revenue 營建收入   ow \EL  
contract 合同   U^KWRqt  
control account 統制賬戶   ML>M:Ik+  
copyright 版權   ?+EAp"{j  
corporation 公司   Az@@+?,%Y  
cost 成本   ta{24{?M\  
cost accounting 成本會計   m+XHFU  
cost of labour 勞工成本   ?w(hPUd!2  
cost of production 生產成本   !U% |pa  
cost of manufacture 製造成本   B(M-;F  
cost of sales 銷貨成本   79;uHR&S  
cost price 成本價格   KS8@A/f  
credit 貸方    x(HHy,  
credit note 收款通知單   A@>/PB6n  
creditor 債權人   = vqJ0!  
crossed check 橫線支票   eHvUgDt  
current account 往來活期賬戶   zd%f5L('  
current asset 流動資產   oIO@#   
current liability 流動負債   8;pY-j #  
current profit and loss 本期損益   s/hgWW$  
debit 借方   J
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debt 債務   LC]0c)v#  
debtor 債務人   ,G0"T~  
deed 契據   jv.tg,c_6  
deferred assets 遞延資產   L91vp'+ 2  
deferred liabilities 遞延負債   JL4E`  
delivery 交貨   I;rW!Hb  
delivery expense 送貨費   ,iYhD-"'  
delivery order 出貨單   iT&4;W=72~  
demand draft 即期匯票   w=fWW^>bP  
demand note 即期票據   60|PVsmDm  
demurrage charge 延期費   1Z ~C3)T=  
deposit 存款   oo;<I_#07  
deposit slip 存款單   J d/d\
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depreciation 折舊   YD[AgToo0  
direct cost 直接成本   -
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direct labour 直接人工   a0)w/A&  
director 董事   P Ptmh. }e  
discount 折扣   4*Hzys[{  
discount on purchase 進貨折扣   Rw `ezC#  
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