[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。   KhCP9(A=Qo  
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acceptance 承兌   `&$8/_`  
account 賬戶   qtGJJ#^,  
accountant 會計員   =8kmFXo  
accounting 會計   V|7YRa@  
accounting system 會計制度   n\#YGL<n  
accounts payable 應付賬款   THA9OXP   
accounts receivable 應收賬款   WeI+|V$  
accumulated profits 累積利益   1 SQATUV  
adjusting entry ?#123;整記錄    6K $mW  
adjustment ?#123;整   8s%/5v"  
administration expense 管理費用   X|M!Nt0'  
advances 預付   l.[pnLD  
advertising expense 廣告費   B~Q-V&@o  
agency 代理   5sD,gZ7  
agent 代理人   p|4
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agreement 契約   30Yis_l2h  
allotments 分配數   e_vsiT  
allowance 津貼   'm%{Rz>
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amalgamation 合併   85{m+1O~  
amortization 攤銷   ?Cq7_rq  
amortized cost 應攤成本   3P>gDQP  
annuities 年金   ~,'{\jDrS  
applied cost 已分配成本   e5=d Ev  
applied expense 已分配費用   uFd$*`jS  
applied manufacturing expense 己分配製造費用   6 Z/`p~e  
apportioned charge 攤派費用   .u`[|:K  
appreciation 漲價   &
4'<{  
article of association 公司章程   jXcJ/g(X3  
assessment 課稅   bRC243]g*A  
assets 資產   ajbe7#}  
attorney fee 律師費   WKf<% E$  
audit 審計   3JoY
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auditor 審計員   JuRoeq.  
average 平均數   qZoDeN-CC  
average cost 平均成本   h\m35'v!  
bad debt 壞賬   ><%585  
balance 餘額   Er~17$b  
balance sheet 資產負債表   XGlt^<`  
bank account 銀行賬戶   yTaMlT|  
bank balance 銀行結存   FR(W.5[  
bank charge 銀行手續費   > =>/~dIb  
bank deposit 銀行存款   ~PQ.l\C  
bank discount 銀行貼現   ]]xKc5CT  
bank draft 銀行匯票   8$Q`wRt(%  
bank loan 銀行借款   gmTBT#{6yH  
bank overdraft 銀行透支   ;#B(L=/  
bankers acceptance 銀行承兌   wak26W>I3  
bankruptcy 破產   wI#8|,]"z  
bearer 持票人   &9k~\;x  
beneficiary 受益人   ^<]'?4m]  
bequest 遺產   e r" w{  
bill 票據   >hKsj{=R7  
bill of exchange 匯票   " T(hcI   
bill of lading 提單   T&U}}iWN  
bills discounted 貼現票據   6*8Wtq  
bills payable 應付票據   UuG%5
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bills receivable 應收票據   ^df wWP  
board of directors 董事會   PN}+LOD<t  
bonds 債券   ,'NasL8?We  
bonus 紅利   iT@`dEZ.  
book value 賬面價值   5
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bookkeeper 簿記員   2 a<\4w'  
bookkeeping 簿記   _sjS'*]  
branch office general ledger 支店往來賬戶   uL'f8Pqg  
broker 經紀人   nx9PNl@?V  
brought down 接前   \BOoY#!a  
brought forward 接上頁   8K8u|]i  
budget 預算   QxT'\7f  
by-product 副產品   #86N !&x  
by-product sales 副產品銷售   ~W'DEpq_  
capital 股本   mrGV{{.  
capital income 資本收益   ~z[`G#dU  
capital outlay 資本支出   {1GJ,['qL  
capital stock 股本   {sTf4S\S  
capital stock certificate 股票   ,CE/o7.FG  
carried down 移後   MB}nn&u#  
carried forward 移下頁   yCX5 5:  
cash 現金   b#2)"V(  
cash account 現金賬戶   j KU2  
cash in bank 存銀行現金   `RTxc  
cash on delivery 交貨收款   dQX-s=XJ   
cash on hand 庫存現金   d[9,J?'OQ  
cash payment 現金支付   U}2@  
cash purchase 現購   kuY^o,u-1e  
cash sale 現沽   whI{?NP  
cashier 出?#123;員   sA0Ho6  
cashiers check 本票    /SvhOi  
certificate of deposit 存款單折   wG3L+[,  
certificate of indebtedness 借據   Fwm$0=BXL  
certified check 保付支票   /%$Zm^8c  
certified public accountant 會計師   bC&A@.g{  
charges 費用   b[%@3}E  
charge for remittances 匯水手續費   s|YH_1r  
charter 營業執照   vrn4yHoZ  
chartered accountant 會計師   lH fZw})d  
chattles 動產   tX*@r  
check 支票   oRfb4+H&  
che stub 支票存根   AXw qN:P}  
closed account 己結清賬戶   dT`nR"  
closing 結算   VPN 9 Ql=  
closing entries 結賬紀錄   % $BRQ-O  
closing stock 期末存貨   [
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closing the book 結賬   goM;Pf "<  
columnar journal 多欄日記賬   &9jJ\+:7  
combination 聯合   "2e3 <:$  
commission 佣金   H4i}gdR  
commodity 商品   j/v>,MM  
common stock 普通股   gI:g/ R  
company 公司   f/\!=sa:  
compensation 賠償   8X;?fjl`"  
compound interest 複利   'afW'w@  
consignee 承銷人   \e a*  
consignment 寄銷   z/Lb1ND8  
consignor 寄銷人   3}L3n*Ft#.  
consolidated balance sheet 合併資產負債表   ];.5*a%*  
consolidated profit and loss account 合併損益表   a%q,P @8  
consolidation 合併   vc#o(?g  
construction cost 營建成本   e\)%<G5  
construction revenue 營建收入   ,>|tQ'  
contract 合同   1q}32^>+o  
control account 統制賬戶   l|g*E.:4  
copyright 版權   L5hF-Ek! 3  
corporation 公司   Owp]>e  
cost 成本   He_O+[sc  
cost accounting 成本會計   ]t[%.^5#  
cost of labour 勞工成本   @`.4"*@M  
cost of production 生產成本   288mP]a(v_  
cost of manufacture 製造成本   ,Wtw0)4  
cost of sales 銷貨成本   6Ga'_P:  
cost price 成本價格   o!xCM:+J  
credit 貸方   =B&|\2`{)  
credit note 收款通知單   YB*)&@yx  
creditor 債權人   ZllmaI  
crossed check 橫線支票   iBE|6+g~Cj  
current account 往來活期賬戶   y)r`<B  
current asset 流動資產   <XL%*  
current liability 流動負債   Q}#4Qz~n  
current profit and loss 本期損益   PpRS4*nR  
debit 借方   x1=`Z@^  
debt 債務   }#zL)+XI  
debtor 債務人   s$y_(oU,D  
deed 契據   ~
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deferred assets 遞延資產   9WHE4'Sa  
deferred liabilities 遞延負債   cfmwz~S6i  
delivery 交貨   /OKp(u;)z  
delivery expense 送貨費   Uahh|>s  
delivery order 出貨單   -O})Y>=}  
demand draft 即期匯票   1^IMoC7$#  
demand note 即期票據   P, x"![6  
demurrage charge 延期費   CW`^fI9H  
deposit 存款   B"v*[p?  
deposit slip 存款單   6@aH2+4+  
depreciation 折舊   n%r>W^2j  
direct cost 直接成本   DzC`yWstP  
direct labour 直接人工   pIIp61=$  
director 董事   5?3v;B6  
discount 折扣   mmQC9nZ  
discount on purchase 進貨折扣   hn.(pI1  
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