[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。   Um#Wu]i  
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acceptance 承兌   A+hT3;lp  
account 賬戶   b)(?qfXWP  
accountant 會計員   ;qH
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accounting 會計   dT
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accounting system 會計制度   @ 2'Mt}R>  
accounts payable 應付賬款   q[`j`8YY!R  
accounts receivable 應收賬款   3gd&i  
accumulated profits 累積利益   {43>m)8+  
adjusting entry ?#123;整記錄   ^&y$Wd]6  
adjustment ?#123;整   34\(7JO  
administration expense 管理費用   ~/.7l8)  
advances 預付   UfS%71l.$  
advertising expense 廣告費   KM^ufF2[  
agency 代理   i[wb0yL  
agent 代理人   Sb~MQ_  
agreement 契約   o,|[GhtHqs  
allotments 分配數   6G=j6gK%P  
allowance 津貼   5^ ^XQ?"  
amalgamation 合併   )iFJz/n>  
amortization 攤銷   r@ZJ{4\Q  
amortized cost 應攤成本   cM&{+el  
annuities 年金   gz3pX#S  
applied cost 已分配成本   Qxj JN^Q  
applied expense 已分配費用   {%_L=2n6  
applied manufacturing expense 己分配製造費用   Q-1vw6d  
apportioned charge 攤派費用   9k{P
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appreciation 漲價   w*R$o
 
article of association 公司章程   fW?o@vlO  
assessment 課稅   )"pF R4  
assets 資產   0jEL<TgC  
attorney fee 律師費   )ZN| t?|  
audit 審計   I_R
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auditor 審計員   &
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average 平均數   P#AW\ d^"B  
average cost 平均成本   i[ mEi|  
bad debt 壞賬   wi i
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balance 餘額   rS;Dmm  
balance sheet 資產負債表   (DI>5.x"  
bank account 銀行賬戶   c
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bank balance 銀行結存   ^pUHKXihD  
bank charge 銀行手續費   &Y }N|q-  
bank deposit 銀行存款   Dd\jHF>u  
bank discount 銀行貼現   [UH||qW  
bank draft 銀行匯票   *c2YRbU(  
bank loan 銀行借款   kBffF@{  
bank overdraft 銀行透支   {E@Lft-  
bankers acceptance 銀行承兌   13>0OKg`#
 
bankruptcy 破產   ^jx7@LgS=  
bearer 持票人   @H=:)*;  
beneficiary 受益人   J@u;H$@/y  
bequest 遺產   4T ~
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bill 票據   `E>1>'  
bill of exchange 匯票   ;5)P6S.D  
bill of lading 提單   Om5Y|v"*  
bills discounted 貼現票據   o7$'cn  
bills payable 應付票據   h D/*h*}T>  
bills receivable 應收票據   ynQ: >tw  
board of directors 董事會   p9x(D/YP0  
bonds 債券   -[wGX}}  
bonus 紅利   va0{>Dc+  
book value 賬面價值   X<I+&Zi  
bookkeeper 簿記員   H5Io{B%=
 
bookkeeping 簿記   h%uZYsK  
branch office general ledger 支店往來賬戶   ax<?GjpM  
broker 經紀人   R21b! Pd\  
brought down 接前   . ?loO3 m  
brought forward 接上頁   rp;b" q  
budget 預算    z62; cv  
by-product 副產品   yjF1}SQ  
by-product sales 副產品銷售   TIQkW,  
capital 股本   sG92XJ  
capital income 資本收益   )% ~OH  
capital outlay 資本支出   G6$kv2(k`@  
capital stock 股本   AHXSt  
capital stock certificate 股票   ,)vDeU  
carried down 移後   1ng!G 7g  
carried forward 移下頁   FG.em  
cash 現金   d^{RQ  
cash account 現金賬戶   e?8 HgiP-  
cash in bank 存銀行現金   (KDD e}f  
cash on delivery 交貨收款   $\X[@E S0  
cash on hand 庫存現金   hHV";bk  
cash payment 現金支付   vH :LQ!2  
cash purchase 現購   ww],y@da  
cash sale 現沽   n(;|q&3  
cashier 出?#123;員   t.xxSU5~%  
cashiers check 本票   xdp`<POn%  
certificate of deposit 存款單折   B><d9d  
certificate of indebtedness 借據   9_Be0xgJ3^  
certified check 保付支票   w9< R#y[A  
certified public accountant 會計師   /`wvxKX  
charges 費用   [XEkz#{  
charge for remittances 匯水手續費   xMTKf+7  
charter 營業執照   wl#@lOv-P  
chartered accountant 會計師   ;:\<gVi:  
chattles 動產   ]>=}*=  
check 支票   3G}x;Cp\D  
che stub 支票存根   Ya3C#=  
closed account 己結清賬戶  
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closing 結算   &$`P,i 1)  
closing entries 結賬紀錄   J&W)(Cf  
closing stock 期末存貨   kmP]SO?tx  
closing the book 結賬   M2OIBH4!  
columnar journal 多欄日記賬   TaKLzd2  
combination 聯合   K |zZS%?$  
commission 佣金   ;z}i-cNae  
commodity 商品   ,)Me  
common stock 普通股   5m\<U`  
company 公司   j*
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compensation 賠償   I*{4rDt  
compound interest 複利   KL1/^1  
consignee 承銷人   Ql/cN%^j$  
consignment 寄銷   *|%@6I(  
consignor 寄銷人   #@YPic"n7`  
consolidated balance sheet 合併資產負債表   m0
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consolidated profit and loss account 合併損益表   x$5) ^ud?  
consolidation 合併   DFZkh^PFd  
construction cost 營建成本   b6nsg |&#  
construction revenue 營建收入   YVQN&|-  
contract 合同   0^I|ut4  
control account 統制賬戶   4|buk]9  
copyright 版權   j9eTCJqB  
corporation 公司   *6sl   
cost 成本   1C}NQ!.  
cost accounting 成本會計   CtyoHvw+M  
cost of labour 勞工成本   7X0Lq}G@  
cost of production 生產成本   =XA;[PVx:#  
cost of manufacture 製造成本   PDJr<E?  
cost of sales 銷貨成本   qkt0**\  
cost price 成本價格   zKw`Md   
credit 貸方   E
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credit note 收款通知單   z.7cy@N6  
creditor 債權人   !}YAdZJ  
crossed check 橫線支票   {P*pkc  
current account 往來活期賬戶   [B+yyBtx  
current asset 流動資產   {G U&a  
current liability 流動負債   xf<at->  
current profit and loss 本期損益   tjIl-IQ  
debit 借方   {IxA)v-`  
debt 債務   'FqQzx"r  
debtor 債務人   `z{%(_+[
 
deed 契據   pf1BN@ t  
deferred assets 遞延資產   o|>'h$  
deferred liabilities 遞延負債   2/vMoVT,  
delivery 交貨   =d".|k  
delivery expense 送貨費   {K+icTL3  
delivery order 出貨單   s
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demand draft 即期匯票   't1ax^-g  
demand note 即期票據    'C`U"I  
demurrage charge 延期費   8K.R=  
deposit 存款  
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deposit slip 存款單   YM1'L\^  
depreciation 折舊   SG6kud\b  
direct cost 直接成本   2Z-ljD&  
direct labour 直接人工   -wp|RD,}(  
director 董事   BU WqIdg  
discount 折扣   h}*/Ge]aM  
discount on purchase 進貨折扣   0rOfrTNOz%  
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