[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。   zCv"]%  
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acceptance 承兌   (o5j'2:.  
account 賬戶   1)m@?CaI`  
accountant 會計員   U8.7>ENnP&  
accounting 會計   #Tw@wfaq)  
accounting system 會計制度   "]K>j'^Zs<  
accounts payable 應付賬款   |`Or'%|PR  
accounts receivable 應收賬款   U*3J+Y  
accumulated profits 累積利益   EU7|,>a  
adjusting entry ?#123;整記錄   eI45PMP  
adjustment ?#123;整   [NMVoBvG  
administration expense 管理費用   /!h;c$   
advances 預付   kQ1w5mCh  
advertising expense 廣告費   \K`L3*cBKK  
agency 代理   7lV.[&aKW  
agent 代理人   1#IlWEg  
agreement 契約   AIMSX]m  
allotments 分配數   3?2 FP|G8  
allowance 津貼   H0m|1 7  
amalgamation 合併   86]p#n_>Fv  
amortization 攤銷   wLc4Dm*V  
amortized cost 應攤成本   &xRo^iV?  
annuities 年金   ;X*cCb`h  
applied cost 已分配成本   o1M$.*  
applied expense 已分配費用   V|(H|9  
applied manufacturing expense 己分配製造費用   OC-gA}FZ-}  
apportioned charge 攤派費用   `]Q:-h  
appreciation 漲價   PB;eHy  
article of association 公司章程   _SW3_8SuM.  
assessment 課稅   nt*Hc1I  
assets 資產   X 1 57$  
attorney fee 律師費   7}M2bH} \K  
audit 審計   /|* Y2ETOr  
auditor 審計員   T5a*z}L5  
average 平均數   o2<#s)GpY  
average cost 平均成本   jv&*uYm  
bad debt 壞賬   M#(+c_(r  
balance 餘額   J8mdoVt  
balance sheet 資產負債表   "g$IP9?U  
bank account 銀行賬戶   vZ.x{
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bank balance 銀行結存   n{6G"t:^l  
bank charge 銀行手續費   ZK>WW  
bank deposit 銀行存款   bv&;R  
bank discount 銀行貼現   uEX!xx?Q#  
bank draft 銀行匯票   gNt(,_]ZR  
bank loan 銀行借款   j4qJ.i  
bank overdraft 銀行透支   Djg,Lvhm  
bankers acceptance 銀行承兌   &Z`#cMR{H  
bankruptcy 破產   o!)3?  
bearer 持票人   rqY`8Ry2M  
beneficiary 受益人   l1f\=G?tmU  
bequest 遺產  
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bill 票據   dq]0X?[6  
bill of exchange 匯票   B)0i:"q  
bill of lading 提單   30SW\@   
bills discounted 貼現票據   oH_;4QU4y  
bills payable 應付票據   @nux9MX
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bills receivable 應收票據   +0OLc2 )w  
board of directors 董事會   V#iPj'*   
bonds 債券   zG(\+4GE!  
bonus 紅利   
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book value 賬面價值   cXKjrL[b  
bookkeeper 簿記員   DQr Y*nH  
bookkeeping 簿記   97 }OL`y  
branch office general ledger 支店往來賬戶   VIv&ofyAR  
broker 經紀人   p>4-s, W  
brought down 接前   #w' k
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brought forward 接上頁   +mn,F};  
budget 預算   b45-:mi!&#  
by-product 副產品   h2XfC. f  
by-product sales 副產品銷售   !wNr3LG  
capital 股本   Eea*s'  
capital income 資本收益   @0/+_2MH-  
capital outlay 資本支出   z*a:L}$  
capital stock 股本   ?.Ca|H<
  
capital stock certificate 股票   ?vbvBu{a  
carried down 移後   8|\8O@  
carried forward 移下頁   tP$<UKtU  
cash 現金   a ?)NC  
cash account 現金賬戶   -w"VK|SGm  
cash in bank 存銀行現金   m)'=G%y  
cash on delivery 交貨收款   e]zBf;9J  
cash on hand 庫存現金   y~U #veY  
cash payment 現金支付   gcl5jB5)>  
cash purchase 現購   ]SLP}Jwy  
cash sale 現沽   iMDM1}b  
cashier 出?#123;員   'Wmx)0)  
cashiers check 本票   2QyV%wz  
certificate of deposit 存款單折   !WQ-=0cm  
certificate of indebtedness 借據   xD~5UER  
certified check 保付支票   \D*KGd]M0  
certified public accountant 會計師   V<T9&8l+:  
charges 費用   ddJe=PUb  
charge for remittances 匯水手續費   kY-N>E:  
charter 營業執照   SC)g^E#  
chartered accountant 會計師   huh6t !  
chattles 動產   ,)Znb=  
check 支票   CDK5  
che stub 支票存根   l*d(;AR  
closed account 己結清賬戶   o<pf#tifv  
closing 結算   2{H@(Vgpbr  
closing entries 結賬紀錄   s;01u_  
closing stock 期末存貨   l~w2B>i)  
closing the book 結賬   E/|To  
columnar journal 多欄日記賬   Lh!J >  
combination 聯合   S.-TOE  
commission 佣金   __G?0*3G  
commodity 商品   F%@aB<Nu  
common stock 普通股   /<|%yE&KhJ  
company 公司   TJ6*t!'*X  
compensation 賠償   K8GP@yD]M  
compound interest 複利   +M\`#i\g>  
consignee 承銷人   =5~jx  
consignment 寄銷   EyJJ0  
consignor 寄銷人   / F4z
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consolidated balance sheet 合併資產負債表   !Prg_6 `  
consolidated profit and loss account 合併損益表   &8Cu#^3   
consolidation 合併   jCOIuw  
construction cost 營建成本   8]/bK5`  
construction revenue 營建收入   PNgY>=Y  
contract 合同   jFL #s&ft  
control account 統制賬戶   MyJ %`@+1  
copyright 版權   '"0'Oua  
corporation 公司   r1 !@hT  
cost 成本   Hq:X{)"  
cost accounting 成本會計   I9_RlAd  
cost of labour 勞工成本   G\2CR*  
cost of production 生產成本   S9 ]'?|  
cost of manufacture 製造成本   Lo{ E:5q  
cost of sales 銷貨成本   SJb&m-  
cost price 成本價格   fI?>+I5  
credit 貸方   CkOz  
credit note 收款通知單   0l)~i''  
creditor 債權人   +" .X )avF  
crossed check 橫線支票   vdivq^%=a  
current account 往來活期賬戶   bnf'4PAt  
current asset 流動資產   pjKWtY@=X  
current liability 流動負債   *2pt%eav  
current profit and loss 本期損益   PUT=C1,OFR  
debit 借方   }~e8e 
 
debt 債務   Lb:g4A"  
debtor 債務人   #+Ir>GU  
deed 契據   z+0I#kM"1  
deferred assets 遞延資產   sJL&:!}V>  
deferred liabilities 遞延負債   :~"CuB/  
delivery 交貨   !;q&NHco  
delivery expense 送貨費   h\fjBDU^  
delivery order 出貨單   +~m46eI  
demand draft 即期匯票   ?~BC#B\>o  
demand note 即期票據   ry`Ho8N  
demurrage charge 延期費   dk[!V1x4\  
deposit 存款   4Tb #fH%  
deposit slip 存款單   2VmNZ{<  
depreciation 折舊   'N (:@]4N  
direct cost 直接成本   a!6{:8Zi0  
direct labour 直接人工   7Wf/$vRab  
director 董事   !JHL\M>
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discount 折扣   <=zQ NBtx  
discount on purchase 進貨折扣   =upeRY@u5  
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