[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。   ~pPj  
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acceptance 承兌   ;3 /*Z5p  
account 賬戶   c+.? +g  
accountant 會計員   ;{Tf:j'g  
accounting 會計   arb'.:[z^  
accounting system 會計制度   [KNA5(Y0  
accounts payable 應付賬款   Qt"i  
accounts receivable 應收賬款   U$EQeb  
accumulated profits 累積利益   Ct9dV7SH  
adjusting entry ?#123;整記錄   QP<vjj%  
adjustment ?#123;整   9e0t  
administration expense 管理費用   i?]`9z  
advances 預付   VPUm4%?p$  
advertising expense 廣告費   de,4Ms!%  
agency 代理   ldRisL  
agent 代理人    [f#7~  
agreement 契約   k@9CDwh*s  
allotments 分配數   gF~#M1!!  
allowance 津貼   +.IncY8C$  
amalgamation 合併   I2e@_[ 1  
amortization 攤銷   b9"HTQHl  
amortized cost 應攤成本   MBO>.M$B  
annuities 年金   b =R9@!  
applied cost 已分配成本   F~zrg+VDjL  
applied expense 已分配費用   a"whg~  
applied manufacturing expense 己分配製造費用   %]fi;Z  
apportioned charge 攤派費用   I@l }%L  
appreciation 漲價   -b'a-?  
article of association 公司章程   OJXK]dZ  
assessment 課稅   Mo0pN\A}h  
assets 資產   V@`A:Nc_>  
attorney fee 律師費   {7+y56[yu  
audit 審計   \) vI-  
auditor 審計員   5v5K}hx  
average 平均數   mecm,xwm  
average cost 平均成本   [Q:mLc  
bad debt 壞賬   ^8{:RiN6e~  
balance 餘額   lvk r2Meu<  
balance sheet 資產負債表   TA>28/U#  
bank account 銀行賬戶   1Gh3o}z  
bank balance 銀行結存   G\/7V L  
bank charge 銀行手續費   `Uy4>?  
bank deposit 銀行存款   <XH,kI(%  
bank discount 銀行貼現    gYW  
bank draft 銀行匯票   T}y@ a^#  
bank loan 銀行借款   _aK4[*jnqh  
bank overdraft 銀行透支   @{o3NR_  
bankers acceptance 銀行承兌   :{M1]0NH  
bankruptcy 破產   k8O%gO  
bearer 持票人   k/.a yLq  
beneficiary 受益人   /..a9x{At>  
bequest 遺產   *S] K
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bill 票據    d>}R3T  
bill of exchange 匯票   z-`-0@/A$  
bill of lading 提單   &v.Nj9{zi  
bills discounted 貼現票據   $pfN0/`(  
bills payable 應付票據   9
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bills receivable 應收票據   B'~CFj0W%=  
board of directors 董事會   CINC1Ll_24  
bonds 債券   wSIfqf+y  
bonus 紅利   Is#w=s}2  
book value 賬面價值   z P=3B%$  
bookkeeper 簿記員   2; ~jKR[~  
bookkeeping 簿記   P= nu&$;  
branch office general ledger 支店往來賬戶   =`KV),\  
broker 經紀人   [@`K
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brought down 接前   hp!. P1b  
brought forward 接上頁   ;
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budget 預算   hWfC"0  
by-product 副產品   P"ATqQG%D  
by-product sales 副產品銷售   2qe]1B;  
capital 股本   {p)=#Jd`.P  
capital income 資本收益   jR@J1IR<  
capital outlay 資本支出   rLJjK$_x  
capital stock 股本   Y0ouLUlI  
capital stock certificate 股票   t7qzAr  
carried down 移後   ~-K<gT/  
carried forward 移下頁   #S
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cash 現金  
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cash account 現金賬戶   YCS8qEP&  
cash in bank 存銀行現金   oV=~Q#v  
cash on delivery 交貨收款   Lk:Sju  
cash on hand 庫存現金   #Oq~ZV|<l  
cash payment 現金支付   ;vLg4k  
cash purchase 現購   iqTGh*k  
cash sale 現沽   Yo a|. 2f  
cashier 出?#123;員   :+$/B N:iO  
cashiers check 本票   7B8.;0X$W  
certificate of deposit 存款單折   eO?@K$I  
certificate of indebtedness 借據   1-:{&!  
certified check 保付支票   w;8VD`>[|  
certified public accountant 會計師   GZk
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charges 費用   O.^1r  
charge for remittances 匯水手續費   BIeeu@p  
charter 營業執照   d|RDx;rl8  
chartered accountant 會計師    v+qHH8  
chattles 動產   Az4a| .  
check 支票   <WGx 6{  
che stub 支票存根   o%V%@q H  
closed account 己結清賬戶   3*;S%1C^  
closing 結算   >4x~US[VB  
closing entries 結賬紀錄   _{f7e^;  
closing stock 期末存貨   jO+#$=C  
closing the book 結賬   i\94e{uty[  
columnar journal 多欄日記賬   R@Bnrk  
combination 聯合   EhK5<v}  
commission 佣金   n1 kh8
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commodity 商品   #5/.n.X"  
common stock 普通股   J sc`^a%`'  
company 公司   2/M:KR  
compensation 賠償   ~ $QNp#dq  
compound interest 複利   'D<84|w:1  
consignee 承銷人   pG0Ca](  
consignment 寄銷   %X>P+6<=  
consignor 寄銷人   A@qwD300Vo  
consolidated balance sheet 合併資產負債表   Ub9p&=]h  
consolidated profit and loss account 合併損益表   ITf, )?|]Y  
consolidation 合併   HA W57N  
construction cost 營建成本   -lNT"9  
construction revenue 營建收入   UKf
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contract 合同   G$_=rHt_%  
control account 統制賬戶   ts=KAdcJ  
copyright 版權   ?84B0K2Ns  
corporation 公司   >p,F
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cost 成本   "[M k5tM  
cost accounting 成本會計   \CDzVO0^  
cost of labour 勞工成本   |(6H)S]$  
cost of production 生產成本   9m:G8j'  
cost of manufacture 製造成本   B`1"4[{  
cost of sales 銷貨成本   +PGtO9}B  
cost price 成本價格   zy!mP  
credit 貸方   .Bb86Y=3  
credit note 收款通知單   P@pJ^5Jf  
creditor 債權人   cJ#|mzup  
crossed check 橫線支票   B9(e"cMm  
current account 往來活期賬戶   #V:28[  
current asset 流動資產   -|aNHZr  
current liability 流動負債   *&A/0]w  
current profit and loss 本期損益   $`O%bsj X  
debit 借方   VGtKW kVH  
debt 債務   7m+d;x2  
debtor 債務人   6l|,J ` G  
deed 契據   xY,W[?3CY  
deferred assets 遞延資產   #HF;yAc  
deferred liabilities 遞延負債   +rcDA|  
delivery 交貨   bQelU  
delivery expense 送貨費   q{*4BL'  
delivery order 出貨單   QYj8c]8f  
demand draft 即期匯票   ->29Tns  
demand note 即期票據   _(.,<R5  
demurrage charge 延期費   ^KO=8m( )J  
deposit 存款   $b=4_UroS  
deposit slip 存款單   uBXl ltU  
depreciation 折舊   O!=ae|  
direct cost 直接成本   F^bzE5#  
direct labour 直接人工   y%4G[Dz  
director 董事   `PVr;&  
discount 折扣   |wYOO(!  
discount on purchase 進貨折扣   h..D1(M  
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