[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。   #G_F`&  
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acceptance 承兌   OifvUTl9b  
account 賬戶   5[C~wvO  
accountant 會計員   TyF{tuF  
accounting 會計   e}A&
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accounting system 會計制度   wtXY:O  
accounts payable 應付賬款   Py|;kF~![  
accounts receivable 應收賬款   B'-I{~'/  
accumulated profits 累積利益   B0d%c&N${  
adjusting entry ?#123;整記錄   $Pxb1E  
adjustment ?#123;整   Nt]qVwUm'Y  
administration expense 管理費用   kneuV8+(5  
advances 預付   M;+IZr Wkl  
advertising expense 廣告費   ?}}qu'N:N  
agency 代理   @x1%)1  
agent 代理人   m@jge)O&D  
agreement 契約   i|]7(z#OyI  
allotments 分配數   >"v9i T  
allowance 津貼   }`xdWY  
amalgamation 合併   Fj1NN  
amortization 攤銷   *5k+t  
amortized cost 應攤成本   mN*?%t  
annuities 年金   PU1,DU  
applied cost 已分配成本   gbDX7r-  
applied expense 已分配費用   3J~0O2  
applied manufacturing expense 己分配製造費用   [dB$U}SEj  
apportioned charge 攤派費用   Q&CEl
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appreciation 漲價   IA4N@ijRxh  
article of association 公司章程   ,zhJY ?sk  
assessment 課稅   e_.Gw" /Yl  
assets 資產   ba3*]01Yb  
attorney fee 律師費   #(KDjnP[  
audit 審計   eQUe >*  
auditor 審計員   _ \D"E>oM  
average 平均數   Qd]we$G  
average cost 平均成本   VT\"q1)p  
bad debt 壞賬   c6&Q^p|CF  
balance 餘額   LlHa5]E@6  
balance sheet 資產負債表   ;)," M{"v  
bank account 銀行賬戶   >|g?wC}V;  
bank balance 銀行結存   vDFGd-S  
bank charge 銀行手續費   aS84n.?vq  
bank deposit 銀行存款   zF`3gl.  
bank discount 銀行貼現   V
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bank draft 銀行匯票   wi_

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bank loan 銀行借款   OGOND,/R?/  
bank overdraft 銀行透支   8`=v.   
bankers acceptance 銀行承兌   NI aFI(  
bankruptcy 破產   u 8^ {  
bearer 持票人   XJ1=m   
beneficiary 受益人   u JY)4T  
bequest 遺產   oDn|2Sdqd  
bill 票據   H,QTYXi "  
bill of exchange 匯票   dOFD5}_   
bill of lading 提單  
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bills discounted 貼現票據   cl@
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bills payable 應付票據   ^7^N}x@  
bills receivable 應收票據   ,ho3  
board of directors 董事會   nXy>7H[0  
bonds 債券   Y}s@WJ  
bonus 紅利   8|6 4R:  
book value 賬面價值   */^QH@P  
bookkeeper 簿記員   OsqNB'X  
bookkeeping 簿記   58 bCUh#uw  
branch office general ledger 支店往來賬戶   :9|\Z|S(I  
broker 經紀人   n]}W``=7  
brought down 接前   x/!5K|c  
brought forward 接上頁   W,XTF  
budget 預算   .,0bE  
by-product 副產品   ;G\8jP'   
by-product sales 副產品銷售   rG}\Zjn{  
capital 股本   TX=yPq  
capital income 資本收益   IQZ#-)[T"  
capital outlay 資本支出   n_?tN\M  
capital stock 股本   D^Jk@<*  
capital stock certificate 股票   ?e[lr>-  
carried down 移後   ;&V s4  
carried forward 移下頁   UCWV2Mu  
cash 現金   8[vc?+>&  
cash account 現金賬戶   sEMQ  
cash in bank 存銀行現金   `h:34RC;  
cash on delivery 交貨收款   #@HF<'H}mu  
cash on hand 庫存現金   aJ Z"D8C  
cash payment 現金支付   km~Ll  
cash purchase 現購   f| _u7"OX  
cash sale 現沽   8N&+7FK  
cashier 出?#123;員   FMA6_fju4  
cashiers check 本票   B"yFS7Rrj  
certificate of deposit 存款單折   R;,g1m|]  
certificate of indebtedness 借據   %yBB?cp+_  
certified check 保付支票   I/Jb!R ~  
certified public accountant 會計師   R^?/' dr  
charges 費用   %`Z+a.~U  
charge for remittances 匯水手續費   @,Gxk   
charter 營業執照   wLc4Dm*V  
chartered accountant 會計師   &xRo^iV?  
chattles 動產   Gx`Lks  
check 支票   ZKHG!`X0  
che stub 支票存根   *na?n2Yzt  
closed account 己結清賬戶   V|(H|9  
closing 結算   /xtq_*I1S  
closing entries 結賬紀錄   [8tL"G6s  
closing stock 期末存貨   $9Hcdb dm  
closing the book 結賬   q`-;AG|xF  
columnar journal 多欄日記賬   cufH?Xg<  
combination 聯合   DL$@?.?I  
commission 佣金   [!!Q,S"  
commodity 商品   `tP7ncky  
common stock 普通股   $Y69@s%f  
company 公司   (L^]Lk x)  
compensation 賠償   }zhGS!fO  
compound interest 複利   ns6(c J^a  
consignee 承銷人   |{CfWSB7~@  
consignment 寄銷   y
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consignor 寄銷人   n{6G"t:^l  
consolidated balance sheet 合併資產負債表   s"t$0cH9  
consolidated profit and loss account 合併損益表   t+9][Adf  
consolidation 合併   /!c${W!sY  
construction cost 營建成本   d_IAs  
construction revenue 營建收入   |JQQU!x  
contract 合同   Q ]}Hd-  
control account 統制賬戶   #B4%|v;`E?  
copyright 版權   6i1LjLB  
corporation 公司   %
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cost 成本  
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cost accounting 成本會計   ~]QHk?[wc  
cost of labour 勞工成本   Ytl4kaYS  
cost of production 生產成本   rx]  @A  
cost of manufacture 製造成本   gHo?[pS%y  
cost of sales 銷貨成本   Za1QC;7  
cost price 成本價格   8P|D13- Q  
credit 貸方   3f,hw5R  
credit note 收款通知單   \--8lH -K  
creditor 債權人  
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crossed check 橫線支票   0N$v"uX@  
current account 往來活期賬戶   9Gnc9_]I;W  
current asset 流動資產   {GQ^fu;q  
current liability 流動負債   "g1)f"pL  
current profit and loss 本期損益   O6
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debit 借方   " thdPZ  
debt 債務  
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debtor 債務人   G|!on<l&  
deed 契據   ]x(!&y:h  
deferred assets 遞延資產   ^zQ/mo,Z  
deferred liabilities 遞延負債   *-8&[D0  
delivery 交貨   ]?!mS[X  
delivery expense 送貨費   eS~LF.^Jw  
delivery order 出貨單   0eDHu  
demand draft 即期匯票   ,^\2P$rT  
demand note 即期票據   =,6z4" )  
demurrage charge 延期費   Y2~nBb  
deposit 存款   ^SF&=NpV  
deposit slip 存款單   =Jyu4j *}  
depreciation 折舊   5Ou`z5S\k  
direct cost 直接成本   oYm[V<nIl  
direct labour 直接人工   }E50>g  
director 董事   [q8 P~l  
discount 折扣   D=-SO +  
discount on purchase 進貨折扣   <+?7H\b  
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