[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。   Er{yQIi0L  
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acceptance 承兌   PJ);d>tz  
account 賬戶   rK"x92P0  
accountant 會計員   se_1wCYz  
accounting 會計   gg<lWeS/3  
accounting system 會計制度   Wu:evaZ:i  
accounts payable 應付賬款   >1W)J3  
accounts receivable 應收賬款   R@
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accumulated profits 累積利益   1;>J9  
adjusting entry ?#123;整記錄   i7iL[+f]Q  
adjustment ?#123;整   emTqbO  
administration expense 管理費用   xgfK0-T|[  
advances 預付   h]I ^%7  
advertising expense 廣告費   Ty7xjIs  
agency 代理    X'O3)Yg  
agent 代理人   M4`qi3I  
agreement 契約   F6yMk%  
allotments 分配數  
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allowance 津貼   PKm
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amalgamation 合併   li(g?|AD  
amortization 攤銷   xse8fGs  
amortized cost 應攤成本   QO~!S_FRH  
annuities 年金   4v Ug:'DM  
applied cost 已分配成本   {ymD.vf=9+  
applied expense 已分配費用   ]5wc8Kh"  
applied manufacturing expense 己分配製造費用   l7
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apportioned charge 攤派費用   T$!. :v  
appreciation 漲價   | X! d*4  
article of association 公司章程    2>p>AvcK  
assessment 課稅   Rkgpa/te"  
assets 資產   NU O9,  
attorney fee 律師費   yoQ}m/Cj  
audit 審計   Ubv<3syR'  
auditor 審計員   I~|.Re9a  
average 平均數  
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average cost 平均成本   g6MK~JG$?h  
bad debt 壞賬   b{_J%p  
balance 餘額   2{(_{9<>z  
balance sheet 資產負債表   h<JV6h:8  
bank account 銀行賬戶   mSr(PIH{\  
bank balance 銀行結存   8
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bank charge 銀行手續費   )17CG*K1  
bank deposit 銀行存款   4;=+q b  
bank discount 銀行貼現   4"7/+6Z  
bank draft 銀行匯票   D&#wn.0|E  
bank loan 銀行借款   ^O}`i  
bank overdraft 銀行透支   E&9BeU a#  
bankers acceptance 銀行承兌   jY
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bankruptcy 破產   .]24V!J(1w  
bearer 持票人   0.!_k )tu  
beneficiary 受益人   {W,&jC  
bequest 遺產   d#NG]V/   
bill 票據   br`cxgZ0"  
bill of exchange 匯票   g[4pG`z  
bill of lading 提單   V^apDV\AV  
bills discounted 貼現票據   NSI$uS6  
bills payable 應付票據   jnho*,X  
bills receivable 應收票據   m7!Mstu  
board of directors 董事會   ](-zt9, N;  
bonds 債券   B:;$5PUTc  
bonus 紅利   b1\.h
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book value 賬面價值   }hRw{#*8  
bookkeeper 簿記員   ~Z-o2+xA  
bookkeeping 簿記   @L0xU??"|  
branch office general ledger 支店往來賬戶   nHyqfd<V>  
broker 經紀人   Q #IlUo  
brought down 接前   #q?'<''d,
 
brought forward 接上頁   ?h\fwF3  
budget 預算   cao=O \Y7  
by-product 副產品   =Z}$X: $  
by-product sales 副產品銷售   K,j'!VQA4g  
capital 股本  
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capital income 資本收益   , Ox$W  
capital outlay 資本支出   zo83>bt  
capital stock 股本   {#y~ Qk;T  
capital stock certificate 股票   ^pwT8Bp  
carried down 移後   (P'{A>aHl0  
carried forward 移下頁   \:y oS>G  
cash 現金   LT[g +zGB  
cash account 現金賬戶   :
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cash in bank 存銀行現金   G{CKb{  
cash on delivery 交貨收款   _3%eIyk4T  
cash on hand 庫存現金   4]G J
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cash payment 現金支付   YpJJ]Rszg  
cash purchase 現購   q
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cash sale 現沽   vj%3v4  
cashier 出?#123;員   ANWfRt iU#  
cashiers check 本票   1 K(0tG:5  
certificate of deposit 存款單折   G9_7jX*  
certificate of indebtedness 借據   4g+Dp&U  
certified check 保付支票   r:3h2J[_  
certified public accountant 會計師   cY]BtJ#  
charges 費用    X~g U$  
charge for remittances 匯水手續費   7w\L<v
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charter 營業執照   {: ]u 6l  
chartered accountant 會計師   ?xW,2S  
chattles 動產   45Hbg  
check 支票    gx9=L&=d  
che stub 支票存根   2Y>#FEW/  
closed account 己結清賬戶   0hg4y  
closing 結算   CFXr=.yz  
closing entries 結賬紀錄   |W*#N8IP  
closing stock 期末存貨   F/ o }5H  
closing the book 結賬   PCx:  
columnar journal 多欄日記賬   ;W{2\ Es  
combination 聯合   ?k`UQi]Q  
commission 佣金   .fAHP 5-  
commodity 商品   l#IN)">1
 
common stock 普通股   O\F$~YQ  
company 公司   F1*xY%Jv^M  
compensation 賠償   QpCTHpZ  
compound interest 複利   w"{mDL}c  
consignee 承銷人   $+|. @ss  
consignment 寄銷   %0Ibi  
consignor 寄銷人   xL [3R   
consolidated balance sheet 合併資產負債表   ;F|8#! (  
consolidated profit and loss account 合併損益表   &yRR!1n)H  
consolidation 合併   LEuDDJ-  
construction cost 營建成本   8 qlQC.VA[  
construction revenue 營建收入   ~jJF&*)  
contract 合同   lk*wM?Z  
control account 統制賬戶   ZZM;%i-B  
copyright 版權   ^P|Zze zwU  
corporation 公司   @4G{L8Q}  
cost 成本   G5hf m-  
cost accounting 成本會計   <!=:{&d%  
cost of labour 勞工成本   BdB9M8fM  
cost of production 生產成本   O1
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cost of manufacture 製造成本   +2+|zXmT  
cost of sales 銷貨成本   %mAwK<MY`  
cost price 成本價格   $px1D$F !  
credit 貸方   cs9"0&JX  
credit note 收款通知單   |G)P I`BH  
creditor 債權人   ~p?D
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crossed check 橫線支票   .On3ZN  
current account 往來活期賬戶   ''($E/  
current asset 流動資產   Lb#PiTJI  
current liability 流動負債   B[~Q0lP ih  
current profit and loss 本期損益   ka@yQ
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debit 借方   QtA@p  
debt 債務   E|3[$?=R  
debtor 債務人   &r+!rL Kp  
deed 契據   VIaj])m  
deferred assets 遞延資產   Rrrq>{D  
deferred liabilities 遞延負債   _ h/:
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delivery 交貨   }{}?mQ  
delivery expense 送貨費   tn;Uaw  
delivery order 出貨單   [0D.+("EW  
demand draft 即期匯票   
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demand note 即期票據   T|p%4hH  
demurrage charge 延期費   ^HU>fkSk  
deposit 存款   %%9T-+T  
deposit slip 存款單   9"?;H%.  
depreciation 折舊   >>c%I c  
direct cost 直接成本   s<;{q+1#  
direct labour 直接人工   @O/"s~d-  
director 董事   @"B{k%+  
discount 折扣   'U,\5jj'Y  
discount on purchase 進貨折扣   kzVK%
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