[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。   DU|>zO%  
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acceptance 承兌   zbgH}6b  
account 賬戶   efXiZ  
accountant 會計員   -POsbb>  
accounting 會計   Pk/3oF  
accounting system 會計制度   Z(wj5;[G  
accounts payable 應付賬款   ,qu7XFYrY  
accounts receivable 應收賬款   e754g(|>b  
accumulated profits 累積利益   }BN!Xa  
adjusting entry ?#123;整記錄   k
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adjustment ?#123;整   A(}D76o_  
administration expense 管理費用   G;he:Bf  
advances 預付   F|bg2)|du8  
advertising expense 廣告費   \ Dccf_(Pb  
agency 代理   >hv8zHOO:  
agent 代理人   ,?oC+9w  
agreement 契約   r(OH  
allotments 分配數   35 d:r:  
allowance 津貼   q5#6PYIq  
amalgamation 合併   %*a%F~Ss  
amortization 攤銷   %}[/lIxaE  
amortized cost 應攤成本   a?1lj,"~R  
annuities 年金   H84Zg/ ^  
applied cost 已分配成本   b-
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applied expense 已分配費用   lEXI<b'2  
applied manufacturing expense 己分配製造費用   tb/`*Yl@  
apportioned charge 攤派費用   ]Il}ymkIZ  
appreciation 漲價   0u?VnN<  
article of association 公司章程   )zAATBb4.  
assessment 課稅   AOv>O52F/Q  
assets 資產   EV[ BB;eb  
attorney fee 律師費   HyYol*  
audit 審計   mTBSntZx  
auditor 審計員   iT=h}>  
average 平均數   r<OqI*7  
average cost 平均成本   M~l\rg8  
bad debt 壞賬   r8,'LZIz  
balance 餘額   1qm _Qs&  
balance sheet 資產負債表   ,u S)N6'b6  
bank account 銀行賬戶   (q}{;  
bank balance 銀行結存   <V1y^EW0  
bank charge 銀行手續費   l&{+3aC:  
bank deposit 銀行存款   'b:UafV  
bank discount 銀行貼現   Rg SB?  
bank draft 銀行匯票   G]RFGwGt  
bank loan 銀行借款   [vn"r^P  
bank overdraft 銀行透支   Rc(E';uc  
bankers acceptance 銀行承兌   s8+{##"1 q  
bankruptcy 破產   hka`STK{  
bearer 持票人   Wxzh'c#\8  
beneficiary 受益人   n'9&q]GN|  
bequest 遺產   gQ$0 |0O  
bill 票據   kJ"}JRA<  
bill of exchange 匯票   Nn{/_QG  
bill of lading 提單   q854k+C  
bills discounted 貼現票據   I/_,24[  
bills payable 應付票據   iD)P6"  
bills receivable 應收票據   ]zh6[0V7V  
board of directors 董事會   }WnoI2  
bonds 債券   f{+X0Oj  
bonus 紅利   p+}eP|N  
book value 賬面價值   9E2OCLWrE  
bookkeeper 簿記員   ZO&F15$P  
bookkeeping 簿記   <(_${zR  
branch office general ledger 支店往來賬戶   bo[[
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broker 經紀人   xG:7AGZ$[  
brought down 接前   T854}RX[{  
brought forward 接上頁   |vY|jaV}  
budget 預算   ?
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by-product 副產品   \4Z"s[8}  
by-product sales 副產品銷售   17[vq!x6  
capital 股本   >K*TgG6!X  
capital income 資本收益   Y@MFH>*  
capital outlay 資本支出   4?Qc&e{5  
capital stock 股本   g-<[* nF  
capital stock certificate 股票   sfR0wEqI  
carried down 移後   TlpQ9T  
carried forward 移下頁   bYwe/sR  
cash 現金   x }i'2  
cash account 現金賬戶   e_dsBmTh  
cash in bank 存銀行現金   N >k,"=N/  
cash on delivery 交貨收款   9M7Wlx2  
cash on hand 庫存現金   XL`i9kV?  
cash payment 現金支付   7l3
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cash purchase 現購   $j&2bO5M  
cash sale 現沽   FB n . 4  
cashier 出?#123;員   YzYj/,?r  
cashiers check 本票   Z 4{~  
certificate of deposit 存款單折   v<E_n;@9k  
certificate of indebtedness 借據   \4n9m  
certified check 保付支票   oB%j3aAH  
certified public accountant 會計師   qhOV>j,d  
charges 費用   =|qYaXjT$  
charge for remittances 匯水手續費   [t"#4[  
charter 營業執照   seA=7c5E  
chartered accountant 會計師   2o1 RJk9  
chattles 動產   Atod&qH  
check 支票   Q#}c5TjVr  
che stub 支票存根   \= Wrh3  
closed account 己結清賬戶   cWp5pGIzfp  
closing 結算   \&4)['4,  
closing entries 結賬紀錄   a]=j  
closing stock 期末存貨   YiC
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closing the book 結賬   >:P-3#e*  
columnar journal 多欄日記賬   fX}dQN~z  
combination 聯合   +?uZ~VSl  
commission 佣金   U}SN#[*  
commodity 商品   -XWlmw*i(g  
common stock 普通股   2qPQ3-'  
company 公司   4H hQzVM{  
compensation 賠償   2$1D+(5;  
compound interest 複利   J#Agk^Y 5  
consignee 承銷人   A#CGD0T  
consignment 寄銷   !KL Y*bt6  
consignor 寄銷人   ^\FOMGai  
consolidated balance sheet 合併資產負債表   gkld}t*U  
consolidated profit and loss account 合併損益表   e! 0Y`lQ  
consolidation 合併   'Ug-64f>  
construction cost 營建成本   * NdL4c~  
construction revenue 營建收入   ;\gHFG}  
contract 合同   W)2ZeH*
  
control account 統制賬戶   WGI4DzKa  
copyright 版權  
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corporation 公司   9FmX^t$T  
cost 成本   9P#<T7
  
cost accounting 成本會計   yA^+<uz}  
cost of labour 勞工成本   V,>uM >$  
cost of production 生產成本   *+>Q
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cost of manufacture 製造成本   ,dSP%?vV  
cost of sales 銷貨成本   p"o_0{8  
cost price 成本價格   7hl,dtn 7  
credit 貸方   Yjix]lUXVf  
credit note 收款通知單   FWuk@t[<O  
creditor 債權人   nHIW_+<Mf  
crossed check 橫線支票   EALgBv>#ZL  
current account 往來活期賬戶   l5l#LsaQb  
current asset 流動資產   a'YK1QX  
current liability 流動負債   _A=Pr_kN  
current profit and loss 本期損益   6F08$,%Y  
debit 借方   2qDVAq^@  
debt 債務   Rx.dM_S  
debtor 債務人   ]VHO'z\m  
deed 契據   IW- BY =C  
deferred assets 遞延資產   K)TMr"j\  
deferred liabilities 遞延負債   5hE mXZ%  
delivery 交貨   /P gcW  
delivery expense 送貨費   {{Z3M >Q  
delivery order 出貨單   btv.M  
demand draft 即期匯票   8B|B[,`  
demand note 即期票據   U$AV"F&!&}  
demurrage charge 延期費   j$}W%ibj
 
deposit 存款   _kJW/3eE  
deposit slip 存款單   AOR(1Qyo  
depreciation 折舊   WcKL=Z?(  
direct cost 直接成本   LLW xzu!<  
direct labour 直接人工   VT5o#NR{R  
director 董事   'A#F< x  
discount 折扣   'U'Y[*m@  
discount on purchase 進貨折扣   VVm8bl.q  
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