[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。   3Z0ez?p+5  
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acceptance 承兌   ,GeW_!Q[  
account 賬戶   <JUumrEo  
accountant 會計員   r:{;HM+  
accounting 會計   %f)%FN.S  
accounting system 會計制度   GJs{t1 E  
accounts payable 應付賬款   !NqLBrcv0  
accounts receivable 應收賬款   uNKf!\Y  
accumulated profits 累積利益   @L SfP  
adjusting entry ?#123;整記錄   Vh?5  
adjustment ?#123;整   tJe5`L  
administration expense 管理費用   tt&#4Z  
advances 預付   )7c/i+FsC  
advertising expense 廣告費   mzO5&h7  
agency 代理   6;C2^J@  
agent 代理人   z`H|]${X  
agreement 契約   vzX%x ul  
allotments 分配數   Y{KN:|i.!  
allowance 津貼   ~"J7=u1o  
amalgamation 合併   h ?_@nQ!  
amortization 攤銷   M{z&h>  
amortized cost 應攤成本   `y
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annuities 年金   -6W$@,K  
applied cost 已分配成本   -M6#,Ji  
applied expense 已分配費用   V~#8lu7;  
applied manufacturing expense 己分配製造費用   3>>Ca;>$  
apportioned charge 攤派費用   C>A} e6o  
appreciation 漲價   a#D \8;  
article of association 公司章程   8B?*?,n5  
assessment 課稅   b.q/? Yx  
assets 資產   $bU.6  
attorney fee 律師費   ZAJ~Tbm[f  
audit 審計   uK%0,!q  
auditor 審計員   I*z|_}$  
average 平均數   G#L6;  
average cost 平均成本   aH7@:=B  
bad debt 壞賬   g -pEt#  
balance 餘額   U(+%iD60i  
balance sheet 資產負債表   lT?Vt`==~M  
bank account 銀行賬戶   z? Iu;X  
bank balance 銀行結存   %0p9\I  
bank charge 銀行手續費   _BEDQb{"|  
bank deposit 銀行存款   =qvn? I^/  
bank discount 銀行貼現   (]Q0L{~K  
bank draft 銀行匯票   FM=XoMP q  
bank loan 銀行借款   TH"<6*f2L  
bank overdraft 銀行透支   L)i6UAo  
bankers acceptance 銀行承兌   ),>whCtsI  
bankruptcy 破產   }#q0K  
bearer 持票人   !5qV}5  
beneficiary 受益人   ]`q]\E
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bequest 遺產   |H(i)yu"5'  
bill 票據   _'|C-j`u$  
bill of exchange 匯票   >Qqxn*O  
bill of lading 提單   ki'<qa  
bills discounted 貼現票據   )j QrD`  
bills payable 應付票據   Sc ijf 9  
bills receivable 應收票據   Sim$:5
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board of directors 董事會   EK
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bonds 債券   }tW1\ @ =  
bonus 紅利   DW>O]\I  
book value 賬面價值   4~AY: ib|  
bookkeeper 簿記員   F0wW3+G  
bookkeeping 簿記   as73/J6  
branch office general ledger 支店往來賬戶   8M0<:p/  
broker 經紀人   Z6zLL   
brought down 接前   de9e7.(2  
brought forward 接上頁   cS BS38>  
budget 預算   nf-6[dg  
by-product 副產品   _aU :[v*!  
by-product sales 副產品銷售   `46|VQAx  
capital 股本   8lyNg w1  
capital income 資本收益   hh$i1n  
capital outlay 資本支出   (tF/2cZk  
capital stock 股本   RT2&^9-  
capital stock certificate 股票   7:zoF],s  
carried down 移後   tiy#b 8  
carried forward 移下頁   =eR#]d  
cash 現金   rM4Ri}bS  
cash account 現金賬戶   sZwa#CQKq  
cash in bank 存銀行現金   N3V4Mpf  
cash on delivery 交貨收款   (S?qxW?  
cash on hand 庫存現金   9 ge'Mo  
cash payment 現金支付   "^ aSONz  
cash purchase 現購   1]W8A.ZS  
cash sale 現沽   uF {l`|b'  
cashier 出?#123;員   g2vt(Gf;  
cashiers check 本票   &Z}}9dd  
certificate of deposit 存款單折   S^N{=*  
certificate of indebtedness 借據   ~iIFe+6  
certified check 保付支票   H? %I((+  
certified public accountant 會計師   p`S~UBcL.  
charges 費用   x&N@R?AG1  
charge for remittances 匯水手續費   S] 4RGWn  
charter 營業執照   *CVI@:Q9  
chartered accountant 會計師   Oiw!d6"Ovq  
chattles 動產   qL$\[(  
check 支票   2h)*  
che stub 支票存根   R0yp9icS  
closed account 己結清賬戶   <899r \  
closing 結算   BA9;=orx  
closing entries 結賬紀錄   %+dRjG~TB  
closing stock 期末存貨   #UnGU,J  
closing the book 結賬   "/x/]Qx2  
columnar journal 多欄日記賬   ()fYhk|W  
combination 聯合   Q@TeU#2 Y  
commission 佣金   ;`
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commodity 商品   .4!wp&  
common stock 普通股   orEb+  
company 公司   {!t6& A  
compensation 賠償   t?p>L*  
compound interest 複利   ;?gR,AKZ  
consignee 承銷人   aSeh?
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consignment 寄銷   2bf#L?5g/  
consignor 寄銷人   OSK:Cb.-?F  
consolidated balance sheet 合併資產負債表   rY"EW"y  
consolidated profit and loss account 合併損益表   rD>q/,X=\  
consolidation 合併   (DM8PtZg  
construction cost 營建成本   I^O`#SA(  
construction revenue 營建收入   ^.[+)
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contract 合同   g:>dF#  
control account 統制賬戶   >SS
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copyright 版權   'fIG$tr9X  
corporation 公司   i;#AW($+a  
cost 成本   !)OA7%3m  
cost accounting 成本會計   UmCIjwk  
cost of labour 勞工成本   zENo2#{_N  
cost of production 生產成本   PR>%@-Vgj  
cost of manufacture 製造成本   0[s<!k9=  
cost of sales 銷貨成本   )1&,khd/u  
cost price 成本價格   wHErF #xo  
credit 貸方   (!<G` ;}u  
credit note 收款通知單   g 1q%b%8T  
creditor 債權人   a{iG0T.{Yh  
crossed check 橫線支票   e)4L}a  
current account 往來活期賬戶   Eqh&<]q  
current asset 流動資產   %U$%x  
current liability 流動負債   3UGdXufw  
current profit and loss 本期損益   zh4m`}p  
debit 借方   M5B?`mTl  
debt 債務   \fC}l Ll  
debtor 債務人   q%FXox~b  
deed 契據   `{\10j*B  
deferred assets 遞延資產   cs)z!  
deferred liabilities 遞延負債   d\rs/ee  
delivery 交貨   LYS[qLpf  
delivery expense 送貨費   j`"cU$NRM  
delivery order 出貨單   +C(/.X Kz%  
demand draft 即期匯票   (a8oI)~  
demand note 即期票據   Oc^bbC  
demurrage charge 延期費   @,TCg1@QJ  
deposit 存款   jF%l\$)/  
deposit slip 存款單   +|Qe/
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depreciation 折舊   ;gW?Fnry;  
direct cost 直接成本   {FM:\/  
direct labour 直接人工   t-w4rXvF   
director 董事   9Dx9alJR  
discount 折扣   86f/R c  
discount on purchase 進貨折扣   Ks^EGy+O:-  
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