[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。   yNqm]H3<MP  
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acceptance 承兌   C;)Xwm>e  
account 賬戶   >xU72l#5  
accountant 會計員   3vRLg b  
accounting 會計   N}}PlGp$  
accounting system 會計制度   K.#,O+-Kg`  
accounts payable 應付賬款   0XR;5kd%  
accounts receivable 應收賬款   S4k^&$;  
accumulated profits 累積利益   NDe[2  
adjusting entry ?#123;整記錄   CFkW@\]  
adjustment ?#123;整   #.MIW*==  
administration expense 管理費用   vSYunI  
advances 預付   1%/ NL?8#  
advertising expense 廣告費   STXqq[+Rf  
agency 代理   A4#3O5kij  
agent 代理人   " g0-u(Y  
agreement 契約   liugaRO8J  
allotments 分配數   
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allowance 津貼   k}I5x1>&  
amalgamation 合併   <i:*p1#Bm  
amortization 攤銷   J:g<RZZ1  
amortized cost 應攤成本   B~V<n&<  
annuities 年金   i)@U.-*5m  
applied cost 已分配成本   i3M?D}(Bs  
applied expense 已分配費用   KD%xo/Z.  
applied manufacturing expense 己分配製造費用   >Bh)7>`3c  
apportioned charge 攤派費用   M!&_qj&N,  
appreciation 漲價   nCffBc  
article of association 公司章程   +K$5tT6b  
assessment 課稅   ^(dGO)/  
assets 資產   )tN?: l  
attorney fee 律師費   'B:Z=0{>N  
audit 審計   }sTH.%  
auditor 審計員   L)kb (TH  
average 平均數   Vp(D|}P  
average cost 平均成本   vDK :v$g  
bad debt 壞賬   <K D H  
balance 餘額   ,<0Rf  
balance sheet 資產負債表   3r~>~ueZ  
bank account 銀行賬戶   {(m+M  
bank balance 銀行結存   l5ZADK4  
bank charge 銀行手續費   zqHpT^B?  
bank deposit 銀行存款   q9W~ 7  
bank discount 銀行貼現   )Y&MIJ7>@  
bank draft 銀行匯票   "t(1tWO1o  
bank loan 銀行借款   gZ`32fB%  
bank overdraft 銀行透支   Eu`2w%qz  
bankers acceptance 銀行承兌   0v_6cYA  
bankruptcy 破產   _"?c9  
bearer 持票人   x38SSzG:L  
beneficiary 受益人   MO));M)  
bequest 遺產   _Hz~HoNU  
bill 票據   X[GIOPDx  
bill of exchange 匯票   N5q}::Odc  
bill of lading 提單   ou<S)_|Iu  
bills discounted 貼現票據   Fe_::NVvk  
bills payable 應付票據   qy7hkq.uX  
bills receivable 應收票據   4c5^7";P  
board of directors 董事會   ; =5@h!@R  
bonds 債券   eW\?eq+ `A  
bonus 紅利   Gt^|+[gD  
book value 賬面價值   7>nhIp))  
bookkeeper 簿記員   .DgoOo%?"  
bookkeeping 簿記   NqiB8hZ~  
branch office general ledger 支店往來賬戶   8 *4@-3Sx  
broker 經紀人   b34zhZ  
brought down 接前   nwa\Lrh  
brought forward 接上頁   & cM u/}  
budget 預算   +Od1)_'\D3  
by-product 副產品   B,~f "  
by-product sales 副產品銷售   Zw;$(="  
capital 股本   ]4Nvh\/P9  
capital income 資本收益   l?3vNa FeR  
capital outlay 資本支出   TqENaC#&  
capital stock 股本   r+imn&FK8  
capital stock certificate 股票   -vyIOH,  
carried down 移後   G"G{AS  
carried forward 移下頁   f|- m ^/y  
cash 現金   r5f^WZ$-  
cash account 現金賬戶   >|l;*Kw,/P  
cash in bank 存銀行現金   *0=fT}&!  
cash on delivery 交貨收款   bin6i2b  
cash on hand 庫存現金   ry$tK "v/  
cash payment 現金支付   fC=fJZU7$  
cash purchase 現購   x1|Da$2  
cash sale 現沽   f:_=5e +
  
cashier 出?#123;員   Y*5Z)h 1  
cashiers check 本票   * e(:["v  
certificate of deposit 存款單折   GLo\q :5A  
certificate of indebtedness 借據   ;):8yBMk  
certified check 保付支票   ?cqicN.+6  
certified public accountant 會計師   AyE%0KmraK  
charges 費用   4a\n4KO X  
charge for remittances 匯水手續費   e{v,x1Y_z(  
charter 營業執照   ' oBo|  
chartered accountant 會計師   zt7_r`#z  
chattles 動產   Bj;\mUsk  
check 支票   ?RZq =5Um&  
che stub 支票存根   $-m@KB  
closed account 己結清賬戶   5gO/-Zj  
closing 結算   /)sDnJ1r  
closing entries 結賬紀錄   g E\A9L~b  
closing stock 期末存貨   IO}+[%ptc*  
closing the book 結賬   A{4Dzm!  
columnar journal 多欄日記賬   X 7e>Z)l  
combination 聯合   MzG5 u<D  
commission 佣金   ?g5iok {  
commodity 商品   )J;ny!^2  
common stock 普通股   (F/HU"C  
company 公司   uQ{=o]sy  
compensation 賠償   7;^((.]ln  
compound interest 複利   {d| |q<.
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consignee 承銷人   EY So=  
consignment 寄銷   !A~d[</]m  
consignor 寄銷人   R78!x*U}  
consolidated balance sheet 合併資產負債表   _o\>V:IZ  
consolidated profit and loss account 合併損益表   Hr(6TLNw  
consolidation 合併   +H41]W6  
construction cost 營建成本   tJff+n>  
construction revenue 營建收入   iwv t%7  
contract 合同   64?Pfir6  
control account 統制賬戶   cZ^wQ5=  
copyright 版權   yb69Q#V2  
corporation 公司   Q6u{@$(/N  
cost 成本   $+7ci~gs  
cost accounting 成本會計   D`en%Lf!m  
cost of labour 勞工成本   g8KY`MBnC&  
cost of production 生產成本   }6<)yW}U  
cost of manufacture 製造成本   nlaG<L#  
cost of sales 銷貨成本   I=U+G Y:  
cost price 成本價格   S c$gnUYD{  
credit 貸方   -<xyC8$^$  
credit note 收款通知單   e"*BHvy F  
creditor 債權人   ]Qd{ '}+  
crossed check 橫線支票   %Nl`~Kz9U  
current account 往來活期賬戶   o\&~CW~@~  
current asset 流動資產   ; {Xy`{Cg!  
current liability 流動負債   p 7s@%scp  
current profit and loss 本期損益   JwjI{,jY  
debit 借方   4e}{$s$Xx  
debt 債務   2@sr:,\1  
debtor 債務人   5qC:yI  
deed 契據   2%5?Fn=  
deferred assets 遞延資產   D@#0dDT  
deferred liabilities 遞延負債   k'g$2  
delivery 交貨  
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delivery expense 送貨費   MvBD@`& 7  
delivery order 出貨單   :VJV5f{  
demand draft 即期匯票   U7E  
demand note 即期票據   vmvFBzLR  
demurrage charge 延期費   V>B'+b+<  
deposit 存款   #VO.%H}i  
deposit slip 存款單   6p#g0t  
depreciation 折舊   ~> PgJ^G  
direct cost 直接成本   R+d< fe  
direct labour 直接人工   =rEA:Q`~w  
director 董事   jM]d'E?ZLA  
discount 折扣   ujx@@N  
discount on purchase 進貨折扣   \04mLIJr9  
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