[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。   <vUVP\u~$  
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acceptance 承兌   ,2]X}&{i  
account 賬戶   P5gN#G  
accountant 會計員   :h1pBEiH  
accounting 會計   BQ jK8c<  
accounting system 會計制度   m5D"A D  
accounts payable 應付賬款   y4Er@8I`  
accounts receivable 應收賬款  
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accumulated profits 累積利益   5ZY)nelc  
adjusting entry ?#123;整記錄   "+uNmUUnm  
adjustment ?#123;整   >5 b/or  
administration expense 管理費用   Y+qQIMZ  
advances 預付   >Ng)k]G  
advertising expense 廣告費   Y\=FLO9  
agency 代理   #pHs@uvO  
agent 代理人   D.%B $Y;G  
agreement 契約   gf+d!c(/  
allotments 分配數   pZZf[p^s
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allowance 津貼   n& $^04+i  
amalgamation 合併   dXn%lJ  
amortization 攤銷   n$(p-po  
amortized cost 應攤成本   @d&/?^dp6  
annuities 年金   Y$-3v.  
applied cost 已分配成本   rbZ[!LA  
applied expense 已分配費用   aV1lJ;0  
applied manufacturing expense 己分配製造費用   :h,`8 Di  
apportioned charge 攤派費用   -@&1`@):{  
appreciation 漲價   tMj1~ R  
article of association 公司章程   PNeh#PI6)  
assessment 課稅   \x>65;  
assets 資產   X_$a,"'~)  
attorney fee 律師費   
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audit 審計   3CE[(   
auditor 審計員   1=2^90  
average 平均數   `8\Ja$ =  
average cost 平均成本   Yct5V,X^  
bad debt 壞賬   y]e>E  
balance 餘額   H@uE>  
balance sheet 資產負債表   t_ur&.^SB  
bank account 銀行賬戶   bq
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bank balance 銀行結存   q*)+K9LRk  
bank charge 銀行手續費   _KD5T4FZR  
bank deposit 銀行存款   Fd\e*ww'  
bank discount 銀行貼現   V,ZY
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bank draft 銀行匯票   y/c%+Ca/  
bank loan 銀行借款   Ov82ibp_1  
bank overdraft 銀行透支   9tg)Mo%  
bankers acceptance 銀行承兌   #hw/^AaD-  
bankruptcy 破產   OVk~N)  
bearer 持票人   Cz^Q5F`  
beneficiary 受益人   ]=F8p2w?  
bequest 遺產   insY(.N  
bill 票據   Wd(86idnc  
bill of exchange 匯票   [XlB<P=|>  
bill of lading 提單   TQ9D68 ,  
bills discounted 貼現票據   =wq;@'U  
bills payable 應付票據   FnHi(S|A  
bills receivable 應收票據   C0x"pO7  
board of directors 董事會   & GWkq>  
bonds 債券   Z"I/ NGiU  
bonus 紅利   "zZIS6j  
book value 賬面價值   1MA@JA:T  
bookkeeper 簿記員   IJU0[EA]F  
bookkeeping 簿記   ?HHzQ4w%{  
branch office general ledger 支店往來賬戶   }PeZO!K  
broker 經紀人   !#?kWAU  
brought down 接前   v@EQ^C2.&  
brought forward 接上頁   +K6szGP  
budget 預算   l!IKUzt)7  
by-product 副產品   _ :^7a3I  
by-product sales 副產品銷售   $1*3!}_0  
capital 股本   oYM,8 K  
capital income 資本收益   o`r(`6@  
capital outlay 資本支出   sY;lt.b  
capital stock 股本   %3Bpn=k>  
capital stock certificate 股票   k<4 P6?  
carried down 移後   -g`IH-B  
carried forward 移下頁   .gYt0raSY  
cash 現金   ?$%%
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cash account 現金賬戶   .\5$MIF  
cash in bank 存銀行現金   "2Op[~V  
cash on delivery 交貨收款   $EBb"+Y'T  
cash on hand 庫存現金   3#.\  
cash payment 現金支付   h
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cash purchase 現購   2Ji+{,?,   
cash sale 現沽   i</J@0}y  
cashier 出?#123;員   et$uP  
cashiers check 本票   Nf?\AK!  
certificate of deposit 存款單折   WtX>Qu|  
certificate of indebtedness 借據   =3ADT$YHd  
certified check 保付支票   >xd<YwXZ  
certified public accountant 會計師   CB*/ =Y  
charges 費用   G?V"SU.  
charge for remittances 匯水手續費   E8/rZ~0O~  
charter 營業執照   YL5>V$i  
chartered accountant 會計師   OV5e#AOy)  
chattles 動產   F=&;Y@t  
check 支票  
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che stub 支票存根   j Selop>N  
closed account 己結清賬戶   `mB.pz[
 
closing 結算   M#0 @X  
closing entries 結賬紀錄   i7eI=f-
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closing stock 期末存貨   g"y?nF.&F  
closing the book 結賬   ?q%b*Ek  
columnar journal 多欄日記賬   =,Ttw>  
combination 聯合   vg^M
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commission 佣金   \f"?Tv-C '  
commodity 商品   (K!4Kp^m  
common stock 普通股   Gc;B[/:  
company 公司   x N`T  
compensation 賠償   c#\-%h  
compound interest 複利   /4C`k=>  
consignee 承銷人   Bxv8RB  
consignment 寄銷   #%cR%Z  
consignor 寄銷人   #pu}y,QN$  
consolidated balance sheet 合併資產負債表   oCJbkt=  
consolidated profit and loss account 合併損益表   oBw}hH,hp  
consolidation 合併   ,h!X k  
construction cost 營建成本   )vHi| ~(  
construction revenue 營建收入   Vj!WaN_  
contract 合同   5\G)Q<A]*L  
control account 統制賬戶   .3g&9WvN!Z  
copyright 版權   \GHOg. P  
corporation 公司   @)z *BmP  
cost 成本   @+dHF0aXd  
cost accounting 成本會計   *g$agyOfh  
cost of labour 勞工成本   v&2+'7]w r  
cost of production 生產成本   8_iHVc;<  
cost of manufacture 製造成本   2nx9#B*/T  
cost of sales 銷貨成本   X,Zd=
 
cost price 成本價格   0P9Wy
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credit 貸方   ;o >WXw  
credit note 收款通知單   CZfE |T~  
creditor 債權人   DR{]sG  
crossed check 橫線支票   ~'[jBn)  
current account 往來活期賬戶   AP ;
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current asset 流動資產   yiO31uQt  
current liability 流動負債   )G4rJ~#@  
current profit and loss 本期損益   )l{A{f6O  
debit 借方   <_f`$z  
debt 債務   YZ*{^'  
debtor 債務人   @Mr}6x*  
deed 契據   ZvyjM
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deferred assets 遞延資產   m >hovikY*  
deferred liabilities 遞延負債   >p |yf.G  
delivery 交貨   eE,;K1  
delivery expense 送貨費   LT(?#)D  
delivery order 出貨單   s*+ZYPk  
demand draft 即期匯票   iUCwKpb9
 
demand note 即期票據   SW=aHM   
demurrage charge 延期費   1g81S_T .  
deposit 存款   q]+)c2M  
deposit slip 存款單   N&N 82OG  
depreciation 折舊   M1gP R  
direct cost 直接成本   kdd7Xbw-  
direct labour 直接人工   r?afv.@L2  
director 董事   1!f2*m  
discount 折扣   <>&89E%j'  
discount on purchase 進貨折扣   L"9 Gc  
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