[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。   sZ#U{LI  
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acceptance 承兌   QZFH>,d  
account 賬戶   |A#\5u  
accountant 會計員   KB8_yo{y  
accounting 會計   'EG/)0t`  
accounting system 會計制度   Vj6w7hz  
accounts payable 應付賬款   !wH'dsriD  
accounts receivable 應收賬款   f'OcW*t  
accumulated profits 累積利益   1'b}Y8YO  
adjusting entry ?#123;整記錄   f*Yr*yC  
adjustment ?#123;整   &p5^Cjy L  
administration expense 管理費用   '?d5L+9  
advances 預付   =L*-2cE6#  
advertising expense 廣告費   +$# ytvDy  
agency 代理   NV`=T?1[5  
agent 代理人   G x{G}9  
agreement 契約   ?s[!JeUA  
allotments 分配數   -AwkP  
allowance 津貼   ~{l @
   
amalgamation 合併   YB376/  
amortization 攤銷   #&ayWef  
amortized cost 應攤成本   lCGEd  3  
annuities 年金   _Q7]Dw/w\  
applied cost 已分配成本   hpo*5Va  
applied expense 已分配費用   eHUb4,%P  
applied manufacturing expense 己分配製造費用   C#P7@JE  
apportioned charge 攤派費用   0](V@F"~  
appreciation 漲價   t!o=-k  
article of association 公司章程   o' :K4r;  
assessment 課稅   #BX}j&h_  
assets 資產   =h[;'v{  
attorney fee 律師費   Ted!*HKlB  
audit 審計   fk\hrVP
 
auditor 審計員   .J \i!  
average 平均數   T*92o:^  
average cost 平均成本   Cw h[R  
bad debt 壞賬   ftP]WGSS>  
balance 餘額   K[i&!Z&  
balance sheet 資產負債表   QG5)mIJ  
bank account 銀行賬戶   3]67U}`  
bank balance 銀行結存   ORFi0gFbA  
bank charge 銀行手續費   ZV$!dHW/  
bank deposit 銀行存款   QT\"r T9#  
bank discount 銀行貼現   Wx8n)  
bank draft 銀行匯票   }UqL2KXi4  
bank loan 銀行借款    ja^  
bank overdraft 銀行透支   8r48+_y3u  
bankers acceptance 銀行承兌   
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bankruptcy 破產   "O8iO!:  
bearer 持票人   (VBO1f  
beneficiary 受益人   (} Y|^uM,  
bequest 遺產   Y.E]U!i*  
bill 票據   >z k6{kC  
bill of exchange 匯票   7e6; |?  
bill of lading 提單   QPKY9.Rvv  
bills discounted 貼現票據   o(g}eP,g}  
bills payable 應付票據   vue=K  
bills receivable 應收票據   ?y,z  
board of directors 董事會   lLN5***47J  
bonds 債券   +4V"&S|&  
bonus 紅利   d%#5roR4<  
book value 賬面價值   wa
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bookkeeper 簿記員   'y|p)r"  
bookkeeping 簿記   X9o6} %Y  
branch office general ledger 支店往來賬戶   1=mb2A  
broker 經紀人   4AYW'j C  
brought down 接前   XF`?5G~~#  
brought forward 接上頁   h4=7{0[  
budget 預算   7$7#z\VWu  
by-product 副產品   4td9=dNA+l  
by-product sales 副產品銷售   r~PVh?  
capital 股本   AIt;~x  
capital income 資本收益   Ummoph7_@  
capital outlay 資本支出   isor%R!  
capital stock 股本   :F pt>g  
capital stock certificate 股票   5XinZ~  
carried down 移後   Zn]!*}  
carried forward 移下頁   Dj'+,{7,u  
cash 現金   U\(T<WX,  
cash account 現金賬戶   h8:5[;e  
cash in bank 存銀行現金   |I s"ov  
cash on delivery 交貨收款   xk&#fW^r  
cash on hand 庫存現金   !Er)|YP  
cash payment 現金支付   SAokW,  
cash purchase 現購   KWH:tFL.  
cash sale 現沽   m&k l_f7  
cashier 出?#123;員   aThvq%;  
cashiers check 本票   UI74RP  
certificate of deposit 存款單折   ;#E
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certificate of indebtedness 借據   .12H/F  
certified check 保付支票   Io]KlR @!T  
certified public accountant 會計師   b*<Fi#x1=  
charges 費用   D[<~^R;*  
charge for remittances 匯水手續費   lh* !f$2~  
charter 營業執照  
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chartered accountant 會計師   v6O5n(5,,  
chattles 動產   F 8 gw3  
check 支票   !_+ok$"d  
che stub 支票存根   E\*M4n\!  
closed account 己結清賬戶   ant#bDb/  
closing 結算   -E-e!  
closing entries 結賬紀錄   4x?4[J~u[  
closing stock 期末存貨   e+Sq&H!@  
closing the book 結賬   /gq\.+'{  
columnar journal 多欄日記賬   yIqRSqM  
combination 聯合   c[;=7-+  
commission 佣金   :?H1h8wbCt  
commodity 商品   $c7Utms  
common stock 普通股   X oh@(%  
company 公司   x(y=.4Yf+  
compensation 賠償   QA# 7T3|  
compound interest 複利   n[  
consignee 承銷人  
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consignment 寄銷   T)*tCp]  
consignor 寄銷人   LqoH]AcN  
consolidated balance sheet 合併資產負債表   # &Z1d(!  
consolidated profit and loss account 合併損益表   Rj~y#m  
consolidation 合併   s|-g)  
construction cost 營建成本   &ej|DM6  
construction revenue 營建收入   ;Wig${  
contract 合同   1'SpJL1u~  
control account 統制賬戶   |k=5`WG  
copyright 版權   0{sYD*gK]  
corporation 公司   GFgh{'|  
cost 成本   1L<X+,]@  
cost accounting 成本會計   {z7kW@c  
cost of labour 勞工成本   _>i<`k  
cost of production 生產成本   ki9vJ<  
cost of manufacture 製造成本   J
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cost of sales 銷貨成本   `g:bvIV5x>  
cost price 成本價格   onF?;>[  
credit 貸方    ){xMMQ5  
credit note 收款通知單   G-W(giF;NO  
creditor 債權人   lv\^@9r  
crossed check 橫線支票   |n\(I$  
current account 往來活期賬戶   - xQJY)  
current asset 流動資產   U$T (R2@  
current liability 流動負債   e7JZk6GP#9  
current profit and loss 本期損益   6cbIs_g  
debit 借方   E]%&)3O[  
debt 債務   q%c"`u/v/  
debtor 債務人   Rb_+C  
deed 契據   G,A;`:/  
deferred assets 遞延資產   IC@-`S#F  
deferred liabilities 遞延負債   }ygxm
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delivery 交貨   s&Ml1A:  
delivery expense 送貨費   'EsdYx5C  
delivery order 出貨單   Dp" xO<PE2  
demand draft 即期匯票   n<66 7 <  
demand note 即期票據   C}cYG  
demurrage charge 延期費   \C;F5AO  
deposit 存款   J)a^3>  
deposit slip 存款單   L$s;tJ   
depreciation 折舊   &Un^ _M  
direct cost 直接成本   pPtw(5bH  
direct labour 直接人工   lO dwH"  
director 董事   "xY]&  
discount 折扣   ]!:0^|  
discount on purchase 進貨折扣   p_Y U!j_VE  
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