[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。   GE+%V7  
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acceptance 承兌   Sw##C l#  
account 賬戶   ^A9D;e6!-  
accountant 會計員   ^a9v5hu  
accounting 會計   i1ph{;C  
accounting system 會計制度   UdBP2lGd  
accounts payable 應付賬款   I'"b3]DXG  
accounts receivable 應收賬款   w h4WII  
accumulated profits 累積利益   !@ERAPuk  
adjusting entry ?#123;整記錄   +h!OdWD9
 
adjustment ?#123;整   8 1Ar.<  
administration expense 管理費用   S;0,UgB
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advances 預付   Xy_ <Yqx}  
advertising expense 廣告費   iTb k]$  
agency 代理   y\}39Z(]  
agent 代理人   a3o4> 9  
agreement 契約   c;M7[y&  
allotments 分配數   YS$?Wz  
allowance 津貼   :H}a/ x*ur  
amalgamation 合併   >3R%GNw  
amortization 攤銷   ,~;_-  
amortized cost 應攤成本   I]S8:w![  
annuities 年金   qE
d!g,Sx  
applied cost 已分配成本   C[cNwvz  
applied expense 已分配費用   x --buO  
applied manufacturing expense 己分配製造費用   JryCL]  
apportioned charge 攤派費用   VUfV=&D-*g  
appreciation 漲價   RS`]>K3t  
article of association 公司章程   ^QX3p,Y  
assessment 課稅   ,^dyS]!d$  
assets 資產   x)'4u6;d  
attorney fee 律師費   yHvF"4]  
audit 審計   GWs[a$|  
auditor 審計員   -49z.(@ki  
average 平均數    C)2Waj}  
average cost 平均成本   m@K5eh  
bad debt 壞賬   f< A@D"m/  
balance 餘額   +-=o16*{ !  
balance sheet 資產負債表   r[P5 ufy2]  
bank account 銀行賬戶   & w{""'  
bank balance 銀行結存   k0
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bank charge 銀行手續費   *G{%]\s?  
bank deposit 銀行存款    T~I5W=y  
bank discount 銀行貼現   {Vz.| a[T  
bank draft 銀行匯票   3q*y~5&I  
bank loan 銀行借款   }F=+*-SYZ  
bank overdraft 銀行透支   igNZe."V  
bankers acceptance 銀行承兌   5l"EQ9  
bankruptcy 破產   -7_`6U2"  
bearer 持票人   x"kc:F  
beneficiary 受益人   4z~ fn9g  
bequest 遺產   #&+0hS  
bill 票據   Vc!` BiH  
bill of exchange 匯票   sS$"6  
bill of lading 提單   ;
aA,H&  
bills discounted 貼現票據   u(ep$>[F#_  
bills payable 應付票據   _*b1]<  
bills receivable 應收票據   yR QR@  
board of directors 董事會   }{Y)[w#R  
bonds 債券   (<?6X9F :N  
bonus 紅利   ,Y~{RgG  
book value 賬面價值   RhM]OJd'  
bookkeeper 簿記員   #NZ\UmA  
bookkeeping 簿記   p7b`Z>}  
branch office general ledger 支店往來賬戶   q$vATT  
broker 經紀人   Y9rW_m@B  
brought down 接前   z@E-pYV  
brought forward 接上頁   w_30g6tA  
budget 預算   /]=dPb%  
by-product 副產品   =
2HR+  
by-product sales 副產品銷售   nBs%k!RR  
capital 股本   w9D<^(_}/  
capital income 資本收益   G5y>v^&H  
capital outlay 資本支出   F,0@z/8a  
capital stock 股本   u|m>h(O  
capital stock certificate 股票   -uZ bVd  
carried down 移後   (P;z* "q  
carried forward 移下頁   C`F*00M{  
cash 現金   k%w5V>]1  
cash account 現金賬戶   |*079v  
cash in bank 存銀行現金   \Q.Qos  
cash on delivery 交貨收款   4am`X1YV#  
cash on hand 庫存現金   Kp") %p#  
cash payment 現金支付   :O:Rfmr~  
cash purchase 現購   b-e3i;T!}~  
cash sale 現沽   ODn6%fp%  
cashier 出?#123;員   *@'4 A :A  
cashiers check 本票   S4]}/Imn)  
certificate of deposit 存款單折   B9`^JYT<  
certificate of indebtedness 借據   p"4i(CWGS  
certified check 保付支票   [u[`!L=  
certified public accountant 會計師   'LZF^m _<<  
charges 費用   y=y=W5#;77  
charge for remittances 匯水手續費   Pf s_s6  
charter 營業執照   %)
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chartered accountant 會計師   uG1 1~uAt  
chattles 動產   Sfc0 ~1  
check 支票   r(`;CY]@  
che stub 支票存根   )/FB73!  
closed account 己結清賬戶   l,Un7]*  
closing 結算   3ThCY`  
closing entries 結賬紀錄   4`@]jm  
closing stock 期末存貨   &.ZW1TxE8  
closing the book 結賬   a p-\R  
columnar journal 多欄日記賬   Y%9S4be  
combination 聯合   4HlOv%8  
commission 佣金   T^h;T{H2  
commodity 商品   O@[c
*3]e  
common stock 普通股   '$u3i #.\  
company 公司   P 3uAS  
compensation 賠償   (A2x  
compound interest 複利   kR%bdN  
consignee 承銷人   Q+|8|V}w  
consignment 寄銷   $ wGDk
  
consignor 寄銷人   Xv3u}nPMq  
consolidated balance sheet 合併資產負債表   %Kd&A*  
consolidated profit and loss account 合併損益表   dzDh
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consolidation 合併   "?_adot5v  
construction cost 營建成本   G)\s{qk  
construction revenue 營建收入   dsP|j(y  
contract 合同   .J' 8d"+  
control account 統制賬戶   [\CQ_qs|  
copyright 版權   )c=R)=N  
corporation 公司   <)y44x|S'  
cost 成本   Bb[%?~ E!  
cost accounting 成本會計   Lv@JfN"O  
cost of labour 勞工成本   p D!IB`cA4  
cost of production 生產成本  
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cost of manufacture 製造成本   Z!Sv/5xx  
cost of sales 銷貨成本   h: :'s&|  
cost price 成本價格   vTN/ho,H  
credit 貸方   A+%oE  
credit note 收款通知單   <ml Qn?u  
creditor 債權人   PT4Xr=z =  
crossed check 橫線支票   +7?p&-r)x  
current account 往來活期賬戶   ($*bwqp]}  
current asset 流動資產   "-xm+7  
current liability 流動負債   >nmby|XtW  
current profit and loss 本期損益   {\22C `9t  
debit 借方   $Ch!]lJA
 
debt 債務   $Tu%dE(OF  
debtor 債務人   DQW^;Ls  
deed 契據   "!<Kmh5  
deferred assets 遞延資產   \&]M \  
deferred liabilities 遞延負債   ~k+"!'1  
delivery 交貨   {snLiCl  
delivery expense 送貨費   3F 2> &p|7  
delivery order 出貨單   `we2zT  
demand draft 即期匯票   y [e$  
demand note 即期票據   uy\<t  
demurrage charge 延期費   @K36?d]e  
deposit 存款   E :*!an  
deposit slip 存款單   $wU.GM$t~  
depreciation 折舊   L>$yslH;b  
direct cost 直接成本   P8!Vcy938  
direct labour 直接人工   /b,M492  
director 董事   ~Kda#=  
discount 折扣   !o~% F5|t  
discount on purchase 進貨折扣   Acr\2!))  
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