[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。   &W6^6=E{g  
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acceptance 承兌   QR> Y%4 ;h  
account 賬戶   W0zbxJKjd  
accountant 會計員   d vOJW".  
accounting 會計   Y e+Ay  
accounting system 會計制度   #g5^SR|qE  
accounts payable 應付賬款   m9md| yS  
accounts receivable 應收賬款   W"Jn(:&  
accumulated profits 累積利益   #Y
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adjusting entry ?#123;整記錄   {C
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adjustment ?#123;整   >~\w+^2f8  
administration expense 管理費用   *zWWmxcJa  
advances 預付   ;$BdP7i:  
advertising expense 廣告費   ue8qIZH  
agency 代理   #*c F8NV-  
agent 代理人   Y& ] 8 {  
agreement 契約   ?`zgq>R}w[  
allotments 分配數   tJ=di5&  
allowance 津貼   Sg] J7;]  
amalgamation 合併   &,i~cG?  
amortization 攤銷   nN3$\gHp8i  
amortized cost 應攤成本   3P <'F2o  
annuities 年金   DJQglt}~  
applied cost 已分配成本   Gy@7Xf  
applied expense 已分配費用   ^ie^VY($  
applied manufacturing expense 己分配製造費用   uO >x:*^8  
apportioned charge 攤派費用   eeUp 1g  
appreciation 漲價   !]S=z^"<  
article of association 公司章程   S*)o)34U  
assessment 課稅   1Xyp/X2rI  
assets 資產   W3Ulewa  
attorney fee 律師費   /.=r>a}l  
audit 審計   A CV ek  
auditor 審計員   qd!#t]  
average 平均數   3]n0 &MZAR  
average cost 平均成本   !Zbesp KZ  
bad debt 壞賬   t]^_l$  
balance 餘額   >&H~nGP.  
balance sheet 資產負債表   j5%qv(w  
bank account 銀行賬戶   cCxi{a1uo  
bank balance 銀行結存   T+RZ  
bank charge 銀行手續費   L8V3BH7B  
bank deposit 銀行存款   WwW^[k (X  
bank discount 銀行貼現   }`9`JmNM  
bank draft 銀行匯票   O
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bank loan 銀行借款   PMKb ]y  
bank overdraft 銀行透支   K@@9:T$  
bankers acceptance 銀行承兌   LxT rG)4  
bankruptcy 破產   %^9:%ytt  
bearer 持票人   5#_tE<uM  
beneficiary 受益人   yty`2$O  
bequest 遺產   Q-zdJt  
bill 票據   >$F:* lO  
bill of exchange 匯票   98*x 'Wp  
bill of lading 提單   3:|-#F*k{  
bills discounted 貼現票據   [[qwaI  
bills payable 應付票據   ;IC 'Gq  
bills receivable 應收票據   pIVq("&  
board of directors 董事會   8mgQu]>  
bonds 債券   4YJ=q% G  
bonus 紅利   IMad$AKc  
book value 賬面價值   n6d^>s9J  
bookkeeper 簿記員   !*P&Eat  
bookkeeping 簿記   ,deUsc  
branch office general ledger 支店往來賬戶   =w<VT%  
broker 經紀人   C(,=[Fi-  
brought down 接前   O}gX{_|6  
brought forward 接上頁   (G8  
budget 預算   (5;D7zdA  
by-product 副產品   K&UE0JO'  
by-product sales 副產品銷售   a{`"6 8  
capital 股本   X&\o{w9%  
capital income 資本收益   5 R*lVUix  
capital outlay 資本支出   iMWW%@U^=  
capital stock 股本   ~tNY"{OV#  
capital stock certificate 股票   k,X74D+  
carried down 移後   +{6`F1MO  
carried forward 移下頁   b~W)S/wF$P  
cash 現金    } gkP  
cash account 現金賬戶   y`b\;kd  
cash in bank 存銀行現金   S+FQa7k  
cash on delivery 交貨收款   E&%jeR  
cash on hand 庫存現金   b}%g}L D  
cash payment 現金支付   O3ZM
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cash purchase 現購   j@C0af  
cash sale 現沽   u)7 ]1e{  
cashier 出?#123;員   ZT9IMihV  
cashiers check 本票   #` +]{4hR  
certificate of deposit 存款單折   IIaxgfhZ  
certificate of indebtedness 借據   $WNG07]tU  
certified check 保付支票   2 `5=0E1k  
certified public accountant 會計師   <9\,QR)  
charges 費用   (b|#n|~?YL  
charge for remittances 匯水手續費   =xBT>h;  
charter 營業執照   jm>U6  
chartered accountant 會計師   ja7 5c~RUw  
chattles 動產   n{{P3f  
check 支票   3G&0Ciet  
che stub 支票存根   ?48AY6  
closed account 己結清賬戶   0IFlEe[>#  
closing 結算   JmjxGcG  
closing entries 結賬紀錄   i>"dBJh]b  
closing stock 期末存貨   6+Jry@  
closing the book 結賬   b8cVnP  
columnar journal 多欄日記賬   yId;\o B  
combination 聯合   Tc,$TCF  
commission 佣金   &gWiu9WbS  
commodity 商品   leIy|K>\m  
common stock 普通股   k<,u0  
company 公司   8{@`kyy|  
compensation 賠償   7(@(Hm  
compound interest 複利   K>LpN')d  
consignee 承銷人   ^
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consignment 寄銷   ?C~X@sq  
consignor 寄銷人   hA5,w_G/  
consolidated balance sheet 合併資產負債表   QmHwn)Ly  
consolidated profit and loss account 合併損益表   C1D ! V:  
consolidation 合併   zS?n>ElI  
construction cost 營建成本   IwM8#6;S~  
construction revenue 營建收入   (s Jq;Z  
contract 合同   s@z{dmL  
control account 統制賬戶   YJc%h@_=]  
copyright 版權   x?rbgsB5&  
corporation 公司   = uk`pj  
cost 成本   PnJ*Zea  
cost accounting 成本會計   3/l\ <{  
cost of labour 勞工成本   2x6<8J8v*  
cost of production 生產成本   .c:)Qli  
cost of manufacture 製造成本   ~xE=mg4le  
cost of sales 銷貨成本   "SLvUzO>q  
cost price 成本價格   0IpST  
credit 貸方   w`0)x5 TGR  
credit note 收款通知單   + lP5XY{  
creditor 債權人   j,4,zA1j|  
crossed check 橫線支票   PC[cHgSYU  
current account 往來活期賬戶   &8waih(|  
current asset 流動資產   363cuRP  
current liability 流動負債   6I5o2i  
current profit and loss 本期損益   Ny B&uf  
debit 借方   QS5H>5M)  
debt 債務   '}T; b}&s  
debtor 債務人   ;{]8>`im&4  
deed 契據   ^aT;aP^l  
deferred assets 遞延資產   K Ka c6Zj  
deferred liabilities 遞延負債   E;xMPK$  
delivery 交貨   2k+=kt  
delivery expense 送貨費   s><IykIi  
delivery order 出貨單   xHm/^C&px  
demand draft 即期匯票   \U Ax(;  
demand note 即期票據   Vj/fAHR`>'  
demurrage charge 延期費   0Ux<16#  
deposit 存款   U|9U(il  
deposit slip 存款單   Esb? U|F4  
depreciation 折舊   G{/;AK  
direct cost 直接成本   |GuKU!  
direct labour 直接人工   2|$lk8/,  
director 董事   j=FMYd8$y  
discount 折扣   D9,e
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discount on purchase 進貨折扣   `(!W s\ :  
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