[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。   H:Y?("k  
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acceptance 承兌   \2KwF}[m  
account 賬戶   Au<NUc 2  
accountant 會計員   /FJ )gQYA  
accounting 會計   `qn
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accounting system 會計制度   FBJw (.Jr  
accounts payable 應付賬款   \B/+.\  
accounts receivable 應收賬款   0}}b\!]9  
accumulated profits 累積利益   h}r.(MVt  
adjusting entry ?#123;整記錄   |l'BNuiU  
adjustment ?#123;整   i}"Eu< P  
administration expense 管理費用   @xIKYJyU  
advances 預付   hC2@Gq  
advertising expense 廣告費   )65 o  
agency 代理   21M r2-#z  
agent 代理人   m<qPj"g~L  
agreement 契約   0`VA}c  
allotments 分配數   6yH(u}! .  
allowance 津貼   d+[GMIxg  
amalgamation 合併   =$xxkc. ~G  
amortization 攤銷   W: R2e2  
amortized cost 應攤成本   t 1"-3afe  
annuities 年金   DdDw Mq  
applied cost 已分配成本   *gF8"0s  
applied expense 已分配費用   #~QkS_  
applied manufacturing expense 己分配製造費用   t)o!OEnE  
apportioned charge 攤派費用   t M?3oO  
appreciation 漲價   :Rl*64}  
article of association 公司章程   $fZVh%  
assessment 課稅   }8tD|t[  
assets 資產  
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attorney fee 律師費   6?\X)qBI  
audit 審計   s[6y|{&ze  
auditor 審計員   }\Kki  
average 平均數   sg0HYb%_E  
average cost 平均成本   zv/owK  
bad debt 壞賬   T6_LiB@  
balance 餘額   L-SWs8  
balance sheet 資產負債表   o&WKk5$  
bank account 銀行賬戶   4:m/w!q$  
bank balance 銀行結存   9?W!E_  
bank charge 銀行手續費   :+u
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bank deposit 銀行存款   t
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bank discount 銀行貼現   Eci,];S7  
bank draft 銀行匯票   'KL!)}B$h  
bank loan 銀行借款   ~Psv[b=]  
bank overdraft 銀行透支   &IYSoA"Nz  
bankers acceptance 銀行承兌   ^q{=mf`  
bankruptcy 破產   U4PnQ K,  
bearer 持票人   o m9zb&{tu  
beneficiary 受益人   +2Xq +P  
bequest 遺產   (.D |%P  
bill 票據   W<']Q_su  
bill of exchange 匯票   Qmbl_
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bill of lading 提單   j\SvfZ0"  
bills discounted 貼現票據   lHl1Ny\?  
bills payable 應付票據   ? }t[  
bills receivable 應收票據   XN ZW J  
board of directors 董事會   ?VM4_dugf  
bonds 債券   lxSCN6  
bonus 紅利   )GgO=J:o  
book value 賬面價值   $/Rr|<  
bookkeeper 簿記員   #ArMX3^+w7  
bookkeeping 簿記   BBkYc:B=SA  
branch office general ledger 支店往來賬戶   -%I 0Q  
broker 經紀人   tZ4Zj`x|^  
brought down 接前   #@qd.,]2  
brought forward 接上頁   Fk
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budget 預算   4\Nt"#U)g  
by-product 副產品   %p wpRD@  
by-product sales 副產品銷售   7R4xJ H  
capital 股本   .|d2s  
capital income 資本收益   hlIh(\JZ4s  
capital outlay 資本支出   IgxZ_2hO  
capital stock 股本   -XcX1_  
capital stock certificate 股票   ;Nfd  
carried down 移後  
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carried forward 移下頁   RlW7l1h&  
cash 現金   4|yZA*Q^  
cash account 現金賬戶   )cF1?2  
cash in bank 存銀行現金   Wu:@+~J.h  
cash on delivery 交貨收款   estDW1i)  
cash on hand 庫存現金   dF (m!P/R  
cash payment 現金支付   o>G^)aRa  
cash purchase 現購   >wPMJ> 2  
cash sale 現沽   Xwer QwO=  
cashier 出?#123;員  
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cashiers check 本票   6e%|.}U  
certificate of deposit 存款單折   P. V #  
certificate of indebtedness 借據   YY? }/r  
certified check 保付支票   6X1_NbC  
certified public accountant 會計師   9gS.G2  
charges 費用   
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charge for remittances 匯水手續費   Hf^Tok^6@]  
charter 營業執照   W5#5RK"uX  
chartered accountant 會計師   orU++,S4Pm  
chattles 動產   !Eof7LUE  
check 支票   gp?|UMA9.  
che stub 支票存根   h3z=tu['  
closed account 己結清賬戶   3aK/5)4|B  
closing 結算   71$MhPvd<  
closing entries 結賬紀錄   4t Z. T9d  
closing stock 期末存貨   ku`bwS  
closing the book 結賬   HJV8P2f8`  
columnar journal 多欄日記賬   `U~Y{f_!H  
combination 聯合   c[a1
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commission 佣金   `/1Zy}cD  
commodity 商品   x>E**a?!L  
common stock 普通股   ^mNPP:%iN  
company 公司   G0u3 *.  
compensation 賠償   *`(/wE2v]  
compound interest 複利   K% Gbl#  
consignee 承銷人   p]7Gj&a  
consignment 寄銷   4Pm
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consignor 寄銷人   |H(Mmqgk  
consolidated balance sheet 合併資產負債表   |>Xw "]b;  
consolidated profit and loss account 合併損益表   _tGR:E  
consolidation 合併   %5zztReI  
construction cost 營建成本   lQ}e"#<  
construction revenue 營建收入   4-YXXi}  
contract 合同   VB?mr13}G  
control account 統制賬戶   j5cc"s  
copyright 版權   jE&Onzc  
corporation 公司   te+5@k#t  
cost 成本   ElEa*70~g  
cost accounting 成本會計   7%(|)
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cost of labour 勞工成本   v7l4g&  
cost of production 生產成本   JKFV7{%Gl  
cost of manufacture 製造成本   /) ubyl]^p  
cost of sales 銷貨成本   4't@i1Ll(  
cost price 成本價格   ItoSORVV  
credit 貸方   i>M*ubWE4@  
credit note 收款通知單   -}ebn*7i\  
creditor 債權人   ]/d4o  
crossed check 橫線支票   $LPu_F J  
current account 往來活期賬戶   jaoGm$o>"F  
current asset 流動資產   Wv  
current liability 流動負債   AlQ!Q)y<@  
current profit and loss 本期損益   @QAyXwp  
debit 借方   AR}M*sSh  
debt 債務   h=3156M  
debtor 債務人   GM/3*S$c  
deed 契據   GMw|@?:{  
deferred assets 遞延資產   ,H3C\.%w\  
deferred liabilities 遞延負債   TwZvz[u  
delivery 交貨   O ).1>  
delivery expense 送貨費   6g , U+~  
delivery order 出貨單   Z {ntF  
demand draft 即期匯票   ,u}n!quA  
demand note 即期票據   t;DZ^Z"{  
demurrage charge 延期費   AJ;Y Nb  
deposit 存款   oE&Zf/  
deposit slip 存款單   %qzpt{'?<  
depreciation 折舊   _+,2b:D:  
direct cost 直接成本   n7vLw7  
direct labour 直接人工    X;5U@l  
director 董事   5JbPB!5;  
discount 折扣   /~_Cb=7  
discount on purchase 進貨折扣   p6V`b'*>  
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