[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&?kezs  
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acceptance 承兌   k dqH36&<  
account 賬戶   dK-G%5)r  
accountant 會計員   w K+2;*bI  
accounting 會計   Hcpw[%(  
accounting system 會計制度   
d$ /o\G  
accounts payable 應付賬款   K:0RP?L  
accounts receivable 應收賬款   b({2|R  
accumulated profits 累積利益   Cn,dr4J[  
adjusting entry ?#123;整記錄   6
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adjustment ?#123;整   9o6y7hEQy  
administration expense 管理費用   mMR[(  
advances 預付   ;Mc}If*  
advertising expense 廣告費   j(SQNSFD  
agency 代理   6 B )   
agent 代理人   ;4 &~i
 
agreement 契約   qy!G &  
allotments 分配數   >/>a++19  
allowance 津貼   S'WmPv  
amalgamation 合併   9/{g%40B^  
amortization 攤銷   F-nt7l  
amortized cost 應攤成本   4xlsdq8`t  
annuities 年金   ^a]:G
Pc  
applied cost 已分配成本   r&qD!l5y  
applied expense 已分配費用   `:2C9,Xu  
applied manufacturing expense 己分配製造費用   E-/]UH3u H  
apportioned charge 攤派費用   % u
g`dZ/  
appreciation 漲價   h(Z7a%_  
article of association 公司章程   4DNZ y2`  
assessment 課稅   E,;nx^`!l  
assets 資產   lIf Our  
attorney fee 律師費   9}4L8?2  
audit 審計   Yv{AoL~  
auditor 審計員   1ayxE(vMcX  
average 平均數   )z aMycW  
average cost 平均成本   pD]Ry" ZG  
bad debt 壞賬   T]:5y_4?[  
balance 餘額   c/s'&gG33z  
balance sheet 資產負債表   b~|B(lL6Xm  
bank account 銀行賬戶   f7`y*9^  
bank balance 銀行結存   m'S- h' a  
bank charge 銀行手續費   9SrV,~zD  
bank deposit 銀行存款   }>j$Wr_h  
bank discount 銀行貼現   8E" .y$AW  
bank draft 銀行匯票   l6O2B/2
j  
bank loan 銀行借款   [~J4:yDd=  
bank overdraft 銀行透支   3 3V/<v  
bankers acceptance 銀行承兌   NENbr$,G  
bankruptcy 破產   XhS<GF%  
bearer 持票人   Awj`6GeJ
  
beneficiary 受益人   Q|0[ B4e^:  
bequest 遺產   r1[0#5kJ;J  
bill 票據   jQc0_F\  
bill of exchange 匯票   6 2LZ}yn_"  
bill of lading 提單   w<'mV^S  
bills discounted 貼現票據   F8
pLA@7[  
bills payable 應付票據   <%!@cE+y  
bills receivable 應收票據   h7*m+/O  
board of directors 董事會   qvT9d7x  
bonds 債券   hGpaHY>My  
bonus 紅利   IE|$>q0Z  
book value 賬面價值   6L2.88 i  
bookkeeper 簿記員   7~IAgjo,@  
bookkeeping 簿記   M]&9Kg3  
branch office general ledger 支店往來賬戶   \Wo,^qR  
broker 經紀人   8\[6z0+;  
brought down 接前   A5z `3T;1  
brought forward 接上頁   iQA f  
budget 預算   >FY`xl\m}<  
by-product 副產品   ?(mlt"tPk  
by-product sales 副產品銷售   kweypIB  
capital 股本   :+u?A  
capital income 資本收益   O=yUAAD$  
capital outlay 資本支出   UCl,sn  
capital stock 股本   LTi0,03l<  
capital stock certificate 股票   U?kJXM2  
carried down 移後   HK} C<gg  
carried forward 移下頁   |=SaI%%Be  
cash 現金   nY6^DE2f  
cash account 現金賬戶   3D\I#g  
cash in bank 存銀行現金   S3
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cash on delivery 交貨收款   #t;@x_2yD\  
cash on hand 庫存現金   WT1ch0~2  
cash payment 現金支付   fSSDOH! U,  
cash purchase 現購   #wt#-U;  
cash sale 現沽   <Q%\pAP}b  
cashier 出?#123;員   "_9Dau$  
cashiers check 本票   ]/U)<{6  
certificate of deposit 存款單折   pwm]2}+  
certificate of indebtedness 借據   xvb5-tK -  
certified check 保付支票   A_CK,S*\,&  
certified public accountant 會計師   Ru2kC} Dx!  
charges 費用   gi~*1RIel;  
charge for remittances 匯水手續費   MbF.KmV  
charter 營業執照   5*~G7/hT  
chartered accountant 會計師   wVp  
chattles 動產   @dw0oRF  
check 支票   @q|I$'K]x  
che stub 支票存根    d':c  
closed account 己結清賬戶   m&fm<?|  
closing 結算   
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closing entries 結賬紀錄   f~t*8rG~m  
closing stock 期末存貨   ^xFZ;Yf  
closing the book 結賬   O9jqeF`L=  
columnar journal 多欄日記賬   8M !If  
combination 聯合   iFpJ/L  
commission 佣金   yyG:Kl  
commodity 商品   &_G^=Nc,H  
common stock 普通股   =lA*?'
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company 公司   cR_85  
compensation 賠償   |s=)*DZv  
compound interest 複利   -FdhV%5]  
consignee 承銷人   R0 AVAUG  
consignment 寄銷   }fdo Aid~  
consignor 寄銷人   kbiMqiPG  
consolidated balance sheet 合併資產負債表   ?bW|~<X~  
consolidated profit and loss account 合併損益表   k\I+T~~xD  
consolidation 合併   n YWS'i@  
construction cost 營建成本   !bRoNP  
construction revenue 營建收入   HOBM?|37CU  
contract 合同   ``DS?pUY  
control account 統制賬戶   |cUTP!iy  
copyright 版權   LL4yafh  
corporation 公司   n}}$-xl  
cost 成本   @.@O#  
cost accounting 成本會計   :OQx;>'  
cost of labour 勞工成本   CWHTDao  
cost of production 生產成本   C,HKao\  
cost of manufacture 製造成本   >+LFu?y  
cost of sales 銷貨成本   %9C_p]P*  
cost price 成本價格   3%p^>D\  
credit 貸方   ET.c8K1f  
credit note 收款通知單   7G zf>n  
creditor 債權人    ]Vuq
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crossed check 橫線支票   cA m>f[  
current account 往來活期賬戶   EA) K"C  
current asset 流動資產   .0}]/%al  
current liability 流動負債   Myvp PW  
current profit and loss 本期損益   N D`?T &PK  
debit 借方   ^Cs?FF@P  
debt 債務   ;Hk{bz
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debtor 債務人   f_I6g uDPz  
deed 契據   __O@w.  
deferred assets 遞延資產   DSf  
deferred liabilities 遞延負債   j]~;|V5Z  
delivery 交貨   sba+J:#w  
delivery expense 送貨費   L"e8S%UqX  
delivery order 出貨單   AXFQ
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demand draft 即期匯票   OTwIR<_B+  
demand note 即期票據   mO=bq4!  
demurrage charge 延期費   js^+{~
 
deposit 存款   C+tB$yahO  
deposit slip 存款單   x/7kcj!O  
depreciation 折舊   rY yB"|  
direct cost 直接成本   %zsY=qT  
direct labour 直接人工   ^/b3_aM5d  
director 董事   X?kw=x{2P  
discount 折扣   X"lPXoCN  
discount on purchase 進貨折扣   uI lm!*0  
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