[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。   wM!dz&  
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acceptance 承兌   dyl1~'K^  
account 賬戶   Myh?=:1~(c  
accountant 會計員   ?)7UqVyq  
accounting 會計   ."ytBF  
accounting system 會計制度   l6.&<0pLT  
accounts payable 應付賬款   Twk <<  
accounts receivable 應收賬款   </W"e!?X  
accumulated profits 累積利益   ;dTxQ_:  
adjusting entry ?#123;整記錄   c,}VC-  
adjustment ?#123;整   ,?w
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administration expense 管理費用   mBQpf/PG  
advances 預付   CaV)F3   
advertising expense 廣告費   xxOhGA)  
agency 代理   E|W7IgS  
agent 代理人   _!9I  f  
agreement 契約   D0h6j0r5  
allotments 分配數   %I@vMs^  
allowance 津貼   Asj<u!L  
amalgamation 合併   otQ G6  
amortization 攤銷   aTs9lr:  
amortized cost 應攤成本   l/A!ofc#)  
annuities 年金   ~w}=Oby'y  
applied cost 已分配成本   wcGv#J],  
applied expense 已分配費用   $dug"[  
applied manufacturing expense 己分配製造費用   @)@tIhw   
apportioned charge 攤派費用   Ti>}To}B5  
appreciation 漲價   JY3!jt
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article of association 公司章程   BJ{?S{"6%G  
assessment 課稅   ;

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assets 資產   =FfR?6 ~  
attorney fee 律師費   HstL'{&,-m  
audit 審計   bb$1zSA  
auditor 審計員   %
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average 平均數   $_gv(&ZT  
average cost 平均成本   7?\r9bD  
bad debt 壞賬   (N5"'`NZA  
balance 餘額   )M8@|~~  
balance sheet 資產負債表   Q+Eqaz`  
bank account 銀行賬戶   |7!Bk$(vA  
bank balance 銀行結存   f4vdJ5pV  
bank charge 銀行手續費   >2NsBS(  
bank deposit 銀行存款   j?VHR$  
bank discount 銀行貼現   V@K^9R,|  
bank draft 銀行匯票   o5G]|JM_  
bank loan 銀行借款   c)c_Qv  
bank overdraft 銀行透支   ajX] ui  
bankers acceptance 銀行承兌   ,I:[-|Q  
bankruptcy 破產   @.pr}S/  
bearer 持票人   |*L/ m0'L  
beneficiary 受益人   FA;B:O@:'  
bequest 遺產   ^Zlbs goZ  
bill 票據   Pd~z%VoO  
bill of exchange 匯票   qJw\< 7m  
bill of lading 提單   >E WK cocM  
bills discounted 貼現票據   u(JuU/U  
bills payable 應付票據   s:I 8~Cc  
bills receivable 應收票據   -o5 7"r^x  
board of directors 董事會   (A-Uo   
bonds 債券   [5Zi\'~UH)  
bonus 紅利   ML%JTx0+Z  
book value 賬面價值   }MtORqK  
bookkeeper 簿記員   ac8su0  
bookkeeping 簿記   _,w*Rv5=  
branch office general ledger 支店往來賬戶   jEK{47i v  
broker 經紀人   sR| /s3;  
brought down 接前   Ld=6'C8ud  
brought forward 接上頁  
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budget 預算   am/D$
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by-product 副產品   w<I
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by-product sales 副產品銷售   3w! NTvp  
capital 股本   mOFp!(  
capital income 資本收益   .[Ny(X/]/}  
capital outlay 資本支出   <<H'Z  
capital stock 股本   @FN1o4&3  
capital stock certificate 股票   x(rl|o  
carried down 移後   <XzRRCYQ  
carried forward 移下頁   d!"gb,ec  
cash 現金   Hq,znRz~`  
cash account 現金賬戶   uC2 5pH"  
cash in bank 存銀行現金   %t$)sg]  
cash on delivery 交貨收款   ")w~pZE&+  
cash on hand 庫存現金   q\Z9.T+Qo  
cash payment 現金支付   Vb?_RE_H  
cash purchase 現購   6>h"Lsww  
cash sale 現沽   o^u}(wZ{  
cashier 出?#123;員   c32"$g  
cashiers check 本票   4n%|h-!8  
certificate of deposit 存款單折   =BzBM`
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certificate of indebtedness 借據   r1sA^2g.  
certified check 保付支票   H)K.2Q  
certified public accountant 會計師   F^Mt}`O  
charges 費用   `Vh& XH\S  
charge for remittances 匯水手續費   >8injW352  
charter 營業執照   E,[v%Xw  
chartered accountant 會計師   N Q}5'  
chattles 動產   :oJ!9\5  
check 支票   bWzUWLa  
che stub 支票存根   b=:%*gq,  
closed account 己結清賬戶   q&,uJo  
closing 結算   '@#l/9
 
closing entries 結賬紀錄   Rtai?  
closing stock 期末存貨   KzB9 mMrO  
closing the book 結賬   u)l[*";S  
columnar journal 多欄日記賬   l+?sR<e?!  
combination 聯合   7[8d-Sf24{  
commission 佣金   ))J#t{X/8v  
commodity 商品   #twl  
common stock 普通股   xic&m5j m  
company 公司   lV?OYS|4i  
compensation 賠償   {;hRFQ^b  
compound interest 複利   NaeG)u#+  
consignee 承銷人   >n>gX/S<C  
consignment 寄銷   hy@e(k|S]U  
consignor 寄銷人   dj3E20Ws  
consolidated balance sheet 合併資產負債表   ~uJO6C6A  
consolidated profit and loss account 合併損益表   -J++b2R\%  
consolidation 合併   &-|(q!jm  
construction cost 營建成本   ` e5f6 9"  
construction revenue 營建收入   u2l`% F`x  
contract 合同   ] -G~  
control account 統制賬戶   $PTl{  
copyright 版權   1VG7[#Zy  
corporation 公司   M532>+A]Za  
cost 成本   G3t\2E9S  
cost accounting 成本會計   +4K'KpFzZ  
cost of labour 勞工成本   !(qaudX{>k  
cost of production 生產成本   }vQY+O  
cost of manufacture 製造成本   &P
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cost of sales 銷貨成本   "C]_pWk  
cost price 成本價格   0+_:^z  
credit 貸方   tVAH\*a,/  
credit note 收款通知單   &fwb?Vn4  
creditor 債權人   fMZc_dsW9  
crossed check 橫線支票   9icy&'  
current account 往來活期賬戶   CSIsi]H  
current asset 流動資產    Qs\!Kk@  
current liability 流動負債   {IQCA-AI  
current profit and loss 本期損益   )>WSuf j  
debit 借方   *iujJi  
debt 債務   W sDFui  
debtor 債務人   x5!lnN,#  
deed 契據   Gu K!<-Oz"  
deferred assets 遞延資產   +q)B4A'J!  
deferred liabilities 遞延負債   1&JB@F9
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delivery 交貨  
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delivery expense 送貨費   )Jd{WC.  
delivery order 出貨單   (J\Qo9Il  
demand draft 即期匯票   8,&QY%8pX  
demand note 即期票據   \ dZD2e4  
demurrage charge 延期費   #Pq.^ ^  
deposit 存款   c"CF&vTp  
deposit slip 存款單   R
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depreciation 折舊   "pkn  
direct cost 直接成本   ,2^zX]dgM  
direct labour 直接人工   C-L["O0[  
director 董事   NFlrr*=t>  
discount 折扣   o`ijdg!5qG  
discount on purchase 進貨折扣   YDo,9  
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