[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。   c\X0*GX  
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acceptance 承兌   Ix+===6  
account 賬戶   "`b"PQ<x  
accountant 會計員   q1:Y]Rbe  
accounting 會計   kOv2E]  
accounting system 會計制度   R|7yhsJq,  
accounts payable 應付賬款   HK@LA3  
accounts receivable 應收賬款   e-$U .cx  
accumulated profits 累積利益   .C]V==z`[4  
adjusting entry ?#123;整記錄   nZ;h&N-_-  
adjustment ?#123;整   ZTCzD8  
administration expense 管理費用   ('!{kVLT-  
advances 預付   'qGKS:8  
advertising expense 廣告費   z^+`S:  
agency 代理   y[U/5! `zV  
agent 代理人   v3b[08 F  
agreement 契約   f1cQ*#2~  
allotments 分配數   it=4cHT  
allowance 津貼   MA\^<x_?L}  
amalgamation 合併   adHZ X  
amortization 攤銷   {`Ekv/XWa  
amortized cost 應攤成本   )@-v6;7b0  
annuities 年金   "=cWcztiP  
applied cost 已分配成本   DqgYc[UGA  
applied expense 已分配費用   Qo*,2B9R L  
applied manufacturing expense 己分配製造費用   y`"~zq0D  
apportioned charge 攤派費用   44 H# 8kV  
appreciation 漲價   A >;Q<8rh  
article of association 公司章程   Z]$RO  
assessment 課稅   f/spJ<B).4  
assets 資產   _xgF?#  
attorney fee 律師費   #;Yn8'a~  
audit 審計   !olvP*c"  
auditor 審計員   [ vU$zZ<  
average 平均數    &Gp~)%  
average cost 平均成本   (!h%) _?.l  
bad debt 壞賬   R[eQ}7;+  
balance 餘額   e:9CD-  
balance sheet 資產負債表   y %dUry%>  
bank account 銀行賬戶   SHw%u~[hu  
bank balance 銀行結存   *9"
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bank charge 銀行手續費   w(w%~;\kLP  
bank deposit 銀行存款   .@0i,7S  
bank discount 銀行貼現   hZ0p /Bdv  
bank draft 銀行匯票   l O482l_t  
bank loan 銀行借款   F$kLft[:  
bank overdraft 銀行透支   9>qc1z  
bankers acceptance 銀行承兌   [aM_.[bf  
bankruptcy 破產   JpVV0x/Q/_  
bearer 持票人   VKtrSY}6T  
beneficiary 受益人   jEQr{X7bEL  
bequest 遺產   }D5*   
bill 票據   #(o 'G4T  
bill of exchange 匯票   &1hJ?uM01  
bill of lading 提單   b .9]b  
bills discounted 貼現票據   0s
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bills payable 應付票據   pdnkHR$  
bills receivable 應收票據   6d~[My  
board of directors 董事會   <v<TsEI  
bonds 債券   &]VCZQL  
bonus 紅利   K*uFqdLL!  
book value 賬面價值   *G"vV>OSV  
bookkeeper 簿記員   @kR/=EfS  
bookkeeping 簿記   H \$04vkR  
branch office general ledger 支店往來賬戶   &I8,<(`  
broker 經紀人   w$J0/eX{A  
brought down 接前   o'.6gZ gk  
brought forward 接上頁   du
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budget 預算   Ro+/=*ql~  
by-product 副產品   ajy.K'B*  
by-product sales 副產品銷售   vt`hY4  
capital 股本   1Yt;1k'  
capital income 資本收益   sa\v9  
capital outlay 資本支出   'U<-w$!f+^  
capital stock 股本   *#j+,q!X  
capital stock certificate 股票   ${n=1-SMU  
carried down 移後   [3`T/Wm  
carried forward 移下頁   1nh2()QI[  
cash 現金   ]Xcqf9k  
cash account 現金賬戶   YH`/;H=$G/  
cash in bank 存銀行現金   <wwcPe}  
cash on delivery 交貨收款   nVI\Or [  
cash on hand 庫存現金   zuOx@T^  
cash payment 現金支付   4kO[|~#  
cash purchase 現購   )i&9)_ro  
cash sale 現沽   2#Fc4RR;  
cashier 出?#123;員   ;$W/le"Xr  
cashiers check 本票   *JXiOs  
certificate of deposit 存款單折   )I<p<HQD  
certificate of indebtedness 借據   ;u LD_1%  
certified check 保付支票   )L#C1DP#  
certified public accountant 會計師   Wt+aW  
charges 費用   kvh}{@|-  
charge for remittances 匯水手續費   <a *X&P  
charter 營業執照   Qg+0(odd  
chartered accountant 會計師   2BOe,giy  
chattles 動產   't=\YFQ*v  
check 支票   W(9fCDO;  
che stub 支票存根   nGA'\+zjL  
closed account 己結清賬戶   =LJc8@<:f  
closing 結算   u
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closing entries 結賬紀錄   6L~@jg~0A[  
closing stock 期末存貨    v%3mhk#  
closing the book 結賬   )5P*O5kQ -  
columnar journal 多欄日記賬   uAT01ZEm  
combination 聯合   )AOD~T4s7  
commission 佣金   $NP5Z0v7  
commodity 商品   b7>^w<ki  
common stock 普通股   yn<z!z%mz  
company 公司   ;J pdnV  
compensation 賠償   JsOPI]  
compound interest 複利   l)E \mo 8  
consignee 承銷人   yEt:g0Z\  
consignment 寄銷   N$J)Ow
 
consignor 寄銷人   h+|3\>/@9{  
consolidated balance sheet 合併資產負債表   *zX*k7LnV  
consolidated profit and loss account 合併損益表   06 gE;iT  
consolidation 合併   MP,l*wVd  
construction cost 營建成本   ^\ &:'$f+8  
construction revenue 營建收入   Nd/iMV6V;  
contract 合同   z^9Yoqog  
control account 統制賬戶   V%&t'H{  
copyright 版權   FQ?,&s$Bmd  
corporation 公司   ZjY_AbD  
cost 成本   }gL9G  
cost accounting 成本會計   xd8UdQ,lt  
cost of labour 勞工成本   F?'=iY<h  
cost of production 生產成本   /zn|?Y[  
cost of manufacture 製造成本   f
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cost of sales 銷貨成本   (5?5? <  
cost price 成本價格   l(9$s 4R  
credit 貸方   aR.1&3fE  
credit note 收款通知單   vBsd.2t~  
creditor 債權人   _GK^7}u  
crossed check 橫線支票   Y-&r_s_~  
current account 往來活期賬戶   {s|rk  
current asset 流動資產   dz.]5R  
current liability 流動負債   eN{[T PPCq  
current profit and loss 本期損益   xEaRuH
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debit 借方   u3kK!2cdP  
debt 債務   zLXmjrC  
debtor 債務人   ';??0M  
deed 契據   12Qcjj%F*  
deferred assets 遞延資產   boo,KhW'Y  
deferred liabilities 遞延負債   X"b4U\A  
delivery 交貨   m}0US;c#f  
delivery expense 送貨費   ayyn6a8  
delivery order 出貨單   "|`8mNC  
demand draft 即期匯票   c
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demand note 即期票據   =<(:5ive  
demurrage charge 延期費   v vlfL*f  
deposit 存款   >ZkcL7t9  
deposit slip 存款單   }GsZ)\!$4  
depreciation 折舊   :SG9ygq'  
direct cost 直接成本   <Hhl=6op  
direct labour 直接人工   C. s{&  
director 董事   ;OmmXygl  
discount 折扣   (w]w 2&YD  
discount on purchase 進貨折扣   :w(J=0Lt  
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