[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。   pJv?  
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acceptance 承兌   R/Y/#X^b  
account 賬戶   MV/~Rmd.  
accountant 會計員   7GIv3Dc  
accounting 會計   %&]}P;&  
accounting system 會計制度   V!opnLatYS  
accounts payable 應付賬款   Gz6GU.IyQy  
accounts receivable 應收賬款   ?X9 =4Z~w  
accumulated profits 累積利益   n5JB 'F)  
adjusting entry ?#123;整記錄   `-/l$A} U  
adjustment ?#123;整   7O9s5  
administration expense 管理費用   N{`l?t0I  
advances 預付   apMYBbC  
advertising expense 廣告費   <eh(~  
agency 代理   o6y,M!p@  
agent 代理人   &=?`;K  
agreement 契約   :t e xl  
allotments 分配數   GY",AL8f  
allowance 津貼   EU@mrm?  
amalgamation 合併   RYV6hp)|  
amortization 攤銷   _5K_YhT  
amortized cost 應攤成本   R^2Uh$kk{A  
annuities 年金   dikWk  
applied cost 已分配成本   28)TXR r-  
applied expense 已分配費用   Z KR z=(  
applied manufacturing expense 己分配製造費用   |O)deiJRy  
apportioned charge 攤派費用   j^ _I{  
appreciation 漲價   &53#`WgJ  
article of association 公司章程   tT8jC:oVa  
assessment 課稅   f~q&.,I(  
assets 資產   QB.'8B_  
attorney fee 律師費   hKTg~y^  
audit 審計   O9|'8"AF  
auditor 審計員   fD~!t 8J  
average 平均數   *QG3Jz
 
average cost 平均成本   \i,cL)HM  
bad debt 壞賬   Uo@ NK  
balance 餘額   I1myuZ  
balance sheet 資產負債表   )a^Yor)o"  
bank account 銀行賬戶   r$#G%FMv  
bank balance 銀行結存   O|>1~^w  
bank charge 銀行手續費   87K)qsv8  
bank deposit 銀行存款   FR}H$R7#  
bank discount 銀行貼現   4v|/+J6G  
bank draft 銀行匯票   ZW?7g+P  
bank loan 銀行借款   Ft7a\vn*B  
bank overdraft 銀行透支   )R^Cqo'  
bankers acceptance 銀行承兌   Lmwh`oOl  
bankruptcy 破產   ]hj1.V+  
bearer 持票人   Y/S3)o  
beneficiary 受益人   X}*o[;2G  
bequest 遺產   z/YMl3$l~  
bill 票據   O&,O:b:@  
bill of exchange 匯票   3\KII9  
bill of lading 提單   hf<$vRti>  
bills discounted 貼現票據   u!uDu,y  
bills payable 應付票據   x}.d`=  
bills receivable 應收票據   |nEVOy>'  
board of directors 董事會   {}pqxouE  
bonds 債券   1qC:3 ;P  
bonus 紅利   '%EZoc/U  
book value 賬面價值   ?*'$(}r3  
bookkeeper 簿記員   i$
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bookkeeping 簿記   aE BP9RX}z  
branch office general ledger 支店往來賬戶   #eC;3Kq#-  
broker 經紀人   v\Y}(fD  
brought down 接前   Ys $YI{  
brought forward 接上頁   ]VWfdG  
budget 預算   16QbB;  
by-product 副產品   _g 4/%  
by-product sales 副產品銷售   @E}
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capital 股本   Tdwwtbe  
capital income 資本收益   rh`.$/^  
capital outlay 資本支出   qd+[ShrhqZ  
capital stock 股本   _GO+fB/Q1  
capital stock certificate 股票   |2@en=EYk  
carried down 移後   e5ru:#P.p  
carried forward 移下頁   b%;59^4AjD  
cash 現金   *kQCW#y0  
cash account 現金賬戶   DA
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cash in bank 存銀行現金   WkaR{{nM  
cash on delivery 交貨收款   s$ Zq/l$1x  
cash on hand 庫存現金   5Vi]~dZu7  
cash payment 現金支付   -k&{nD|  
cash purchase 現購   bW9"0=j[{  
cash sale 現沽   lV<Tsk'  
cashier 出?#123;員   u5Ny=Xm  
cashiers check 本票   5ttMua <G?  
certificate of deposit 存款單折   @vQa\|j  
certificate of indebtedness 借據   cVay=5].  
certified check 保付支票   3%R{"Q"  
certified public accountant 會計師   :B=8_M  
charges 費用   UQ3@@:L_  
charge for remittances 匯水手續費   s^>
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charter 營業執照   7B(bH8  
chartered accountant 會計師   0[lsoYUq  
chattles 動產   ole|J  
check 支票   5!AV!A_Jp  
che stub 支票存根   |=cCv_y  
closed account 己結清賬戶   'e]HP-Y <  
closing 結算   D#7_TKX  
closing entries 結賬紀錄   \CK
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closing stock 期末存貨   ]G0dS Fh{j  
closing the book 結賬   RxZm/:yuJ.  
columnar journal 多欄日記賬   |qlS6Aln  
combination 聯合   nG"n-$A?<  
commission 佣金   5r4gmy>  
commodity 商品   #%^\\|'z  
common stock 普通股   vJRnBq+y  
company 公司   \2Og>{"U  
compensation 賠償   {y -2  
compound interest 複利   :)p)=c8%  
consignee 承銷人   efjO8J[uk-  
consignment 寄銷   .G}k/`a  
consignor 寄銷人   BR36}iS
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consolidated balance sheet 合併資產負債表   URK!W?3c  
consolidated profit and loss account 合併損益表   A XBkJ'jd  
consolidation 合併   $;Vc@mYGW;  
construction cost 營建成本   hCM8/Vvx6  
construction revenue 營建收入   M!
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contract 合同   lwOf)jK:J  
control account 統制賬戶  
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copyright 版權   XDk'2ycv  
corporation 公司   Hz?!BV0  
cost 成本   \+k, :8s/  
cost accounting 成本會計   /vjG jb=3U  
cost of labour 勞工成本   f.
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cost of production 生產成本   # JA}LA"l  
cost of manufacture 製造成本   (=1q!c`  
cost of sales 銷貨成本   \=!H2M  
cost price 成本價格   -J,Q;tj   
credit 貸方   pI7Ssvi^  
credit note 收款通知單   lC#RNjDp/~  
creditor 債權人   MO[kr2T  
crossed check 橫線支票   u#`+[AC`  
current account 往來活期賬戶   X JY5@I.  
current asset 流動資產   qy_%~c87  
current liability 流動負債   [yw%ih)  
current profit and loss 本期損益   H9RGU~q4s[  
debit 借方   <E Mk D1e  
debt 債務   \M5P+Wk'  
debtor 債務人   DVI7]+=nV  
deed 契據   n]+.  
deferred assets 遞延資產   XHxz @_rw  
deferred liabilities 遞延負債   [O2h-`  
delivery 交貨   pOm@b`S%  
delivery expense 送貨費   uBmxh%]C~  
delivery order 出貨單   S%kS#U${|  
demand draft 即期匯票   +W 9]ED  
demand note 即期票據  
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demurrage charge 延期費   |;P^clS3  
deposit 存款   AD]e0_E  
deposit slip 存款單   Dl%?OG<  
depreciation 折舊  
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direct cost 直接成本   -kl;!:'.3  
direct labour 直接人工   @,k7xm$u  
director 董事   ga-{!$b*  
discount 折扣   sAi&A9"*   
discount on purchase 進貨折扣   lop uf/U0  
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