[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。   $014/IB  
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acceptance 承兌   gE]6]L  
account 賬戶   *]NG@^y  
accountant 會計員   NKd}g  
accounting 會計   E*'sk  
accounting system 會計制度   xr}3 vJ7  
accounts payable 應付賬款   /]zn8d  
accounts receivable 應收賬款   'hN_H}U  
accumulated profits 累積利益   :sAb'6u1EU  
adjusting entry ?#123;整記錄   uT:'Kkb!  
adjustment ?#123;整   n]^zIe^6  
administration expense 管理費用   Jw3VWc ]]  
advances 預付   `>-fU<Q1  
advertising expense 廣告費   \ :To\6\Ri  
agency 代理   F_.rLgGY  
agent 代理人   Oo^kV:.)  
agreement 契約   (Ild>_Tdb`  
allotments 分配數   2wLnRP`*  
allowance 津貼   $`,10uw  
amalgamation 合併   Wu3or"lcw*  
amortization 攤銷   Z0HfrK#oU  
amortized cost 應攤成本   f?vbIc`  
annuities 年金   "159Q  
applied cost 已分配成本    |Hx#Uk#  
applied expense 已分配費用   B;x5os  
applied manufacturing expense 己分配製造費用   *?bOH5$@Nw  
apportioned charge 攤派費用   .8Eh[yiln  
appreciation 漲價   ~(i#A>
 
article of association 公司章程   oGt,^!V1  
assessment 課稅   6G.(o  
assets 資產   K!W7a~ @  
attorney fee 律師費   UMtnb:ek  
audit 審計   K#Ia19au5  
auditor 審計員   LCBP9Rftvd  
average 平均數   3v\69s  
average cost 平均成本   b9nTg  
bad debt 壞賬   c12mT(+-  
balance 餘額   )Fk *'6  
balance sheet 資產負債表   S$#"bK/p^  
bank account 銀行賬戶   0V;9v  
bank balance 銀行結存   6mp8v`b  
bank charge 銀行手續費   vH1IVF"DS  
bank deposit 銀行存款   6Qtyv  
bank discount 銀行貼現   k
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bank draft 銀行匯票   `CpfQP&^  
bank loan 銀行借款   ;]v{3m  
bank overdraft 銀行透支   xqm-m   
bankers acceptance 銀行承兌   +;r1AR1)x  
bankruptcy 破產   mok94XuK)  
bearer 持票人   E8X(AZ 2  
beneficiary 受益人   p>#sR4d>  
bequest 遺產   ob3)bI oM  
bill 票據   eX`wQoV%  
bill of exchange 匯票   TAL,(&[s  
bill of lading 提單   L%S(z)xX3  
bills discounted 貼現票據   W%ml/ 4  
bills payable 應付票據   M./1.k&@  
bills receivable 應收票據    4,g_$)  
board of directors 董事會   1S[4@rZ  
bonds 債券   \_io:{M  
bonus 紅利   <JUumrEo  
book value 賬面價值   /(oxK>*F  
bookkeeper 簿記員   9'5<
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bookkeeping 簿記   J:Mn5hdK=  
branch office general ledger 支店往來賬戶   ]S0=&x@,  
broker 經紀人   &=f] a  
brought down 接前   J497 >w[  
brought forward 接上頁   u.yYE,9  
budget 預算   d+45Y,|  
by-product 副產品   , wXixf2  
by-product sales 副產品銷售   g"{`g6(+  
capital 股本   xig4H7V  
capital income 資本收益   ?,}:)oA_  
capital outlay 資本支出   953G
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capital stock 股本   L;\f^v(  
capital stock certificate 股票   g3|k-  
carried down 移後   P*|qbY  
carried forward 移下頁   .R^R32ln  
cash 現金   = }ELu@\V[  
cash account 現金賬戶   "tT68  
cash in bank 存銀行現金  
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cash on delivery 交貨收款   :(Ak:  
cash on hand 庫存現金   _<Ip0?N  
cash payment 現金支付   ppuJC'GW  
cash purchase 現購   |zbM$37?k  
cash sale 現沽   Z-j?N{3&  
cashier 出?#123;員   y(<+=  
cashiers check 本票   5Vc
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certificate of deposit 存款單折   =Q,D3F -+f  
certificate of indebtedness 借據   y_``-F&Z  
certified check 保付支票   I*z|_}$  
certified public accountant 會計師   G#L6;  
charges 費用   aH7@:=B  
charge for remittances 匯水手續費   g -pEt#  
charter 營業執照   U(+%iD60i  
chartered accountant 會計師   lT?Vt`==~M  
chattles 動產   z? Iu;X  
check 支票   .PD_Vv>C/>  
che stub 支票存根   _BEDQb{"|  
closed account 己結清賬戶   =qvn? I^/  
closing 結算   (]Q0L{~K  
closing entries 結賬紀錄   FM=XoMP q  
closing stock 期末存貨   TH"<6*f2L  
closing the book 結賬   lSfPOx;*  
columnar journal 多欄日記賬   *5u3d`bW  
combination 聯合   Alv "D  
commission 佣金   sa}.o ZpQ  
commodity 商品   m2%n:  
common stock 普通股   T|&u?  
company 公司   ba tXj]:  
compensation 賠償   !<&To  
compound interest 複利   _Tf
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consignee 承銷人   z57q|  
consignment 寄銷   SB|Cr: wM  
consignor 寄銷人   $0cE iq?Hf  
consolidated balance sheet 合併資產負債表   ,V9r2QY  
consolidated profit and loss account 合併損益表   ai< K6)  
consolidation 合併   
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construction cost 營建成本   ;Kh[6{W  
construction revenue 營建收入   2K^xN]]rG  
contract 合同   SmS6B5j\R  
control account 統制賬戶   BXNC(^  
copyright 版權   A4*D3\>%u  
corporation 公司   I^)_rOgM  
cost 成本   Xyu0np;@  
cost accounting 成本會計   SBaTbY0  
cost of labour 勞工成本   y(*5qa<>  
cost of production 生產成本   WOeG3j
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cost of manufacture 製造成本   g,G{% dGsk  
cost of sales 銷貨成本   [s+FX5'K  
cost price 成本價格   J vl-=~  
credit 貸方   M96Nt&P`  
credit note 收款通知單   </B:Zjn  
creditor 債權人   >[N6_*K]  
crossed check 橫線支票   2J Wp5  
current account 往來活期賬戶   jgqeDl\=+  
current asset 流動資產   4QE")Ge  
current liability 流動負債   I-Q(kWc  
current profit and loss 本期損益   #3O$B*gV6  
debit 借方   9&HaEAme  
debt 債務   "u'dd3!  
debtor 債務人   t]{, 7.S  
deed 契據   R2qz>kyyB  
deferred assets 遞延資產   C,8@V`  
deferred liabilities 遞延負債   [B^V{nUBc  
delivery 交貨   l$!Z};mw0E  
delivery expense 送貨費   K<k\A@rv8H  
delivery order 出貨單   BwYR"  
demand draft 即期匯票   *o6QBb  
demand note 即期票據   W6)XMl}n  
demurrage charge 延期費   +O1=Ao  
deposit 存款  
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deposit slip 存款單   KkJE-k*D+w  
depreciation 折舊   ;m:
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direct cost 直接成本   ZSB;4 ?:h  
direct labour 直接人工   l xP!WP  
director 董事   &m`@6\N(   
discount 折扣   MnQ 6 !1Z  
discount on purchase 進貨折扣   1`1Jn*|TI  
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