[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。   /+VIw`E  
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acceptance 承兌   vUNisVA  
account 賬戶   $<B +K  
accountant 會計員   zfhTc=(/  
accounting 會計   *q0`})IQ  
accounting system 會計制度   R7K!A %  
accounts payable 應付賬款   y 'OlQ2U  
accounts receivable 應收賬款   s/ M7Zl  
accumulated profits 累積利益   xXX/]x>  
adjusting entry ?#123;整記錄   *5'.!g('  
adjustment ?#123;整   D+Cm<ZT~  
administration expense 管理費用   lT]=&m>  
advances 預付   pb#mg^8  
advertising expense 廣告費   '>@4(=I  
agency 代理   x97L6!  
agent 代理人   >$\Bu]{1  
agreement 契約   nH@(Y&S  
allotments 分配數   !z"N
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allowance 津貼   ]q{ PDZ   
amalgamation 合併   ?GdsOg^  
amortization 攤銷   @mf({Q>  
amortized cost 應攤成本   V!4a*,Pz  
annuities 年金   h d B |#t  
applied cost 已分配成本   $;2)s}ci  
applied expense 已分配費用   845 W>B  
applied manufacturing expense 己分配製造費用   }j4
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apportioned charge 攤派費用   8pXKO"u],  
appreciation 漲價   DkgUvn/S  
article of association 公司章程   P;vxT}1  
assessment 課稅   X7aYpt;  
assets 資產   !VwmPAMr#v  
attorney fee 律師費   c'Z:9?#5  
audit 審計   brh=NAzt  
auditor 審計員   k=[pm5ZvT~  
average 平均數   
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average cost 平均成本   a2`%ghW3  
bad debt 壞賬   j!\dn!Xwt  
balance 餘額   ju|]Qlek  
balance sheet 資產負債表   /.R<,/gj  
bank account 銀行賬戶   8d!GZgC8R  
bank balance 銀行結存   whye)w  
bank charge 銀行手續費   5t\HJ`C1Z  
bank deposit 銀行存款   S]^`woD  
bank discount 銀行貼現   Fj1NN  
bank draft 銀行匯票   *5k+t  
bank loan 銀行借款   mN*?%t  
bank overdraft 銀行透支   PU1,DU  
bankers acceptance 銀行承兌   i?>tgmu.  
bankruptcy 破產   m:uPEpcU  
bearer 持票人   7(bQ}mHl\  
beneficiary 受益人   X32C}4-B  
bequest 遺產   48O~Jx,  
bill 票據   ;au*V5a%  
bill of exchange 匯票   n[,XU|2  
bill of lading 提單   +m)q%I>  
bills discounted 貼現票據   jV
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bills payable 應付票據   9CJ(Z+;OM  
bills receivable 應收票據   irbw'^;y  
board of directors 董事會   VT\"q1)p  
bonds 債券   ?A?F.n`  
bonus 紅利   #Exp51  
book value 賬面價值   B
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bookkeeper 簿記員   %Jp|z? [/  
bookkeeping 簿記   jq-l5})h  
branch office general ledger 支店往來賬戶   0|c}p( [~  
broker 經紀人   !m;H@ KR{  
brought down 接前   u5B:^.:p  
brought forward 接上頁   k7@t{Cu0D&  
budget 預算   d$t40+v  
by-product 副產品   7B7&9<gc  
by-product sales 副產品銷售   K cy@$uF{2  
capital 股本   DF_ X  
capital income 資本收益   a0=

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capital outlay 資本支出   X6\ sF"E  
capital stock 股本   CrC=A=e  
capital stock certificate 股票   jQS 6J+F]  
carried down 移後   jQ\zGJ3  
carried forward 移下頁   ;Hmp f0$  
cash 現金   @n-r
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cash account 現金賬戶   `d\r;cE%lm  
cash in bank 存銀行現金   k*?I>%^6#T  
cash on delivery 交貨收款   - +>1r  
cash on hand 庫存現金   5T@aCC@$h  
cash payment 現金支付   g%nl!dgS  
cash purchase 現購   ea'&xs#GK  
cash sale 現沽   >R\lqLILb,  
cashier 出?#123;員   C0jj(ku&  
cashiers check 本票   jYRP8 Yi  
certificate of deposit 存款單折   xtfBfA  
certificate of indebtedness 借據   /,@p\Ae5  
certified check 保付支票   >UDd @  
certified public accountant 會計師   g[H',)A)  
charges 費用   >w+HHs/$wK  
charge for remittances 匯水手續費   +Q$h ]^>~  
charter 營業執照   ,m_WR7!$E  
chartered accountant 會計師   *v ?m6R=)h  
chattles 動產   "ZwKk G  
check 支票   \C,p
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che stub 支票存根   y5r4+2B  
closed account 己結清賬戶   _ :Ag?2  
closing 結算   [F!Y%Zp  
closing entries 結賬紀錄   
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closing stock 期末存貨   #Tw@wfaq)  
closing the book 結賬   i|`dWOVb  
columnar journal 多欄日記賬   ziPR>iz-  
combination 聯合   d?wc*N3  
commission 佣金   -m *Sq  
commodity 商品   8N&+7FK  
common stock 普通股   oVFnlA  
company 公司   w| `h[/,  
compensation 賠償   ,R%q}IH#  
compound interest 複利   F8-?dpf'  
consignee 承銷人   gzoEUp=s  
consignment 寄銷   I[)%,jd  
consignor 寄銷人   g0R~&AN!g  
consolidated balance sheet 合併資產負債表   W-NDBP:  
consolidated profit and loss account 合併損益表    v~QHMg  
consolidation 合併   )e5 @  
construction cost 營建成本   '3zc|eJt&  
construction revenue 營建收入   #(An6 itl  
contract 合同   ry9
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control account 統制賬戶   9mA{K   
copyright 版權   vz.>~HBP  
corporation 公司   !;?+>R)h  
cost 成本   /1U e?)g  
cost accounting 成本會計   VD_$$Gn*q  
cost of labour 勞工成本   -f*P nxg  
cost of production 生產成本   AbZKYF P  
cost of manufacture 製造成本   ,eTU/Q>{,&  
cost of sales 銷貨成本   lXcx@
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cost price 成本價格   AGLscf.  
credit 貸方   PRHCrHs  
credit note 收款通知單   xJ#d1[kzo  
creditor 債權人   'yMF~r3J  
crossed check 橫線支票   y
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current account 往來活期賬戶   6I@h9uIsze  
current asset 流動資產   0$,SF3K  
current liability 流動負債   15o9 .   
current profit and loss 本期損益   }Y;K~J  
debit 借方   tH-C8Qxy  
debt 債務   j~!X;PV3  
debtor 債務人   w.[ "p9tc  
deed 契據   ,7<f9 EVY  
deferred assets 遞延資產   #O+),,WS  
deferred liabilities 遞延負債   rqY`8Ry2M  
delivery 交貨   <J^MCqp!v  
delivery expense 送貨費   V4_=<W  
delivery order 出貨單   z CvKDlL  
demand draft 即期匯票   Oil?JI Hq  
demand note 即期票據   l<A|d{"]  
demurrage charge 延期費   Ytl4kaYS  
deposit 存款   =3L;Z[^9  
deposit slip 存款單   v%q0OX>9X"  
depreciation 折舊   )ubiB^g'm  
direct cost 直接成本   Za1QC;7  
direct labour 直接人工   9jw\s P@  
director 董事   r,h%[JKM  
discount 折扣   8uWa=C)  
discount on purchase 進貨折扣   q^Y-}=w  
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