[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。   J%8M+!`F  
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acceptance 承兌   C*+gQeK  
account 賬戶   <F>^ffwGH-  
accountant 會計員   _J|T Cm  
accounting 會計   =[N=mC  
accounting system 會計制度   ,F&TSzH[@v  
accounts payable 應付賬款   .f1  
accounts receivable 應收賬款   NNKI+!vg  
accumulated profits 累積利益   h=:*cqp4  
adjusting entry ?#123;整記錄   *=sMJY9#jE  
adjustment ?#123;整   wiwAdYEQ\  
administration expense 管理費用   @W4tnM,#  
advances 預付   goE \C  
advertising expense 廣告費   ^Y;}GeA
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agency 代理   W0zRV9"P  
agent 代理人   x.5!F2$  
agreement 契約   cst}/8e  
allotments 分配數   &.m.ruab  
allowance 津貼   )[t zAaP7  
amalgamation 合併   Y/%(4q*'  
amortization 攤銷   ?L%BD7  
amortized cost 應攤成本   \wJ2>Q  
annuities 年金   (D\7EH\9,]  
applied cost 已分配成本   cO8':P5Q  
applied expense 已分配費用   jOkc'  
applied manufacturing expense 己分配製造費用   R6(sWN-  
apportioned charge 攤派費用   fbTq?4&Q  
appreciation 漲價   ?S*Cvr+=4  
article of association 公司章程   0XcH  
assessment 課稅   Rm&^[mv  
assets 資產   }@)r\t4m  
attorney fee 律師費   cuw 7P  
audit 審計   H^VNw1.   
auditor 審計員   P{bRRn4Z  
average 平均數   6`c5\G+  
average cost 平均成本   4
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bad debt 壞賬   D]?eRO9'  
balance 餘額   2bs={p$}a  
balance sheet 資產負債表   O(R1D/A[  
bank account 銀行賬戶   A^2n i=b  
bank balance 銀行結存   %Tv2op  
bank charge 銀行手續費   v)f;dq^z-  
bank deposit 銀行存款   ^v
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bank discount 銀行貼現   OV"uIY[%8V  
bank draft 銀行匯票   2l4*6rYa(  
bank loan 銀行借款   5[[ mS  
bank overdraft 銀行透支   g3Xab  
bankers acceptance 銀行承兌   Nv~H797B  
bankruptcy 破產   H|.cD)&eYy  
bearer 持票人   {4y#+[  
beneficiary 受益人   PM?F;mj  
bequest 遺產   kS7`g A  
bill 票據   xg^Z. q)d  
bill of exchange 匯票   r6b;v2!8  
bill of lading 提單   X([8TR  
bills discounted 貼現票據   _.{I1*6Y2  
bills payable 應付票據   cIS?EW]S%X  
bills receivable 應收票據   L0Ycf|[s,  
board of directors 董事會   8v ZY+Q >  
bonds 債券   b2tUJ2p  
bonus 紅利   oSl@E
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book value 賬面價值   d:L|BkQ7*  
bookkeeper 簿記員   t:O"t G  
bookkeeping 簿記   $(r/N"6)O2  
branch office general ledger 支店往來賬戶   tKX+eA]  
broker 經紀人   W5^<4Ya!  
brought down 接前   !U"?vSl  
brought forward 接上頁  
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budget 預算   /Xm4%~b_gj  
by-product 副產品   E*Z# fa  
by-product sales 副產品銷售   Yo*.? Mq'  
capital 股本   Xl %ax!/  
capital income 資本收益   qRcY(mb  
capital outlay 資本支出   \3WQ<t)W  
capital stock 股本   fEB&)mM  
capital stock certificate 股票   {8pN]=SaJ~  
carried down 移後   g}OZ!mKd  
carried forward 移下頁   69?wZfj'  
cash 現金   a;h.I}*]  
cash account 現金賬戶   ^2a63_  
cash in bank 存銀行現金   asZ(Hz%  
cash on delivery 交貨收款   l2ARM3"  
cash on hand 庫存現金   EM7Z g 65  
cash payment 現金支付   i@L_[d^|j`  
cash purchase 現購   G -V~
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cash sale 現沽   mX
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cashier 出?#123;員   ZZ324UuATX  
cashiers check 本票   sW&5Mu-  
certificate of deposit 存款單折   mlO\wn-F  
certificate of indebtedness 借據   sXwa`_{  
certified check 保付支票   WD>z  
certified public accountant 會計師   phi 9/tO\u  
charges 費用   JFu9_=%+  
charge for remittances 匯水手續費   yi;pn Z  
charter 營業執照   7V2xg h!W  
chartered accountant 會計師   (H6Mi.uZ
 
chattles 動產   85_Qb2<'r  
check 支票   aP[oLk$'Z  
che stub 支票存根   x K ;#C  
closed account 己結清賬戶   J3Xrl
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closing 結算   wE 3fKG.  
closing entries 結賬紀錄   lw43|_'G-t  
closing stock 期末存貨   w_P
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closing the book 結賬   d:#z{V_  
columnar journal 多欄日記賬   PY MofQaZ  
combination 聯合   [=TD)o>W(p  
commission 佣金   <!q_ C5>XJ  
commodity 商品   ]@uuB\u  
common stock 普通股   4x-
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company 公司   9/h[
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compensation 賠償   Om(Ir&0  
compound interest 複利   "i,ZG$S#E  
consignee 承銷人   _t>[gB,  
consignment 寄銷   %J8uVD.2  
consignor 寄銷人   J^-a@'`+  
consolidated balance sheet 合併資產負債表   %.WW-S3  
consolidated profit and loss account 合併損益表   vP%}XEF  
consolidation 合併   BB imP  
construction cost 營建成本   L:\>)6]Ls  
construction revenue 營建收入   xEg@Y"NQ  
contract 合同   *)L~1;7j>  
control account 統制賬戶   7$mB.\|  
copyright 版權   @=6oB3tQA  
corporation 公司   g?N^9B,$2  
cost 成本   p"0Dl9  
cost accounting 成本會計   @RHG@{x{K  
cost of labour 勞工成本   9t!Agxm  
cost of production 生產成本   V8rS~'{\  
cost of manufacture 製造成本   I2
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cost of sales 銷貨成本   /vI"v4  
cost price 成本價格   05Q4$P  
credit 貸方   <
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credit note 收款通知單   P1^O0)  
creditor 債權人   Vqr]Ui  
crossed check 橫線支票   FXul u6"SX  
current account 往來活期賬戶   &88c@Ksn  
current asset 流動資產   [Z^26/5a  
current liability 流動負債   @0V4$OoFl  
current profit and loss 本期損益   v]#[bqB.b  
debit 借方   (7ujJ}#,  
debt 債務   qERJEyU?  
debtor 債務人   }tL]EW^  
deed 契據   $Gcj
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deferred assets 遞延資產   [?bq4u`  
deferred liabilities 遞延負債   @hwNM#>`  
delivery 交貨   BIEq(/-  
delivery expense 送貨費   -2j[;kgt}  
delivery order 出貨單   xXfv({  
demand draft 即期匯票   CjEzsjqe<I  
demand note 即期票據   3WpQzuHPT  
demurrage charge 延期費   sL,|+>7T^M  
deposit 存款   "wCx]{Di  
deposit slip 存款單   -f*5lk
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depreciation 折舊   >7r%k,`  
direct cost 直接成本   86>@.:d  
direct labour 直接人工   jX0^1d@  
director 董事   i-?mghe8  
discount 折扣   bokr,I3  
discount on purchase 進貨折扣   -d-xsP} s  
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