[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。   -T{~m6  
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acceptance 承兌   (oJ#`k:&n  
account 賬戶   i6m;2 UAa  
accountant 會計員   3iWLo Qm  
accounting 會計   rI ]:| k  
accounting system 會計制度   @V:b Co  
accounts payable 應付賬款   fWm;cDM H  
accounts receivable 應收賬款   '~ ]b;nA  
accumulated profits 累積利益   bM^'q  
adjusting entry ?#123;整記錄   8}\"LXRbo  
adjustment ?#123;整   Fr%KO)s2  
administration expense 管理費用   $]81s`  
advances 預付   GW $iK@  
advertising expense 廣告費   !9)*.9[8  
agency 代理   5o~Z>  
agent 代理人   f\(Kou$  
agreement 契約   71/6=aq>n  
allotments 分配數   "Ln\ZYB]  
allowance 津貼   ;pB?8Z  
amalgamation 合併   5WZLB =  
amortization 攤銷   #3CA  
amortized cost 應攤成本   G8oQSo;D  
annuities 年金   6 *8Ge  
applied cost 已分配成本   nj9hRiLn  
applied expense 已分配費用   @pkozE-  
applied manufacturing expense 己分配製造費用   d'-^VxO0  
apportioned charge 攤派費用   %)a Dh }  
appreciation 漲價   mU&J,C  
article of association 公司章程   x@k9]6/zs  
assessment 課稅   AARhGx|L<  
assets 資產   E>V8|Hz;  
attorney fee 律師費   E_yh9lk  
audit 審計   d#z67Nl6
  
auditor 審計員   rz.`$b  
average 平均數   2C8M1^0:Z  
average cost 平均成本   i([A8C_A  
bad debt 壞賬   4* dT|NU  
balance 餘額   q{_buTARq  
balance sheet 資產負債表   Ahe br{u  
bank account 銀行賬戶   ja>Tnfu  
bank balance 銀行結存   $4M3j%S  
bank charge 銀行手續費   Y|lMa?\E  
bank deposit 銀行存款   QnGJ4F
  
bank discount 銀行貼現   o4Ba l^=[  
bank draft 銀行匯票   dvj`%?=  
bank loan 銀行借款   0CN.gu  
bank overdraft 銀行透支   g{a0,B/j  
bankers acceptance 銀行承兌   *LhR$(F(  
bankruptcy 破產   AP\E  
bearer 持票人   eX$Biv1N  
beneficiary 受益人   ,#m\W8j  
bequest 遺產   B=p'2lla  
bill 票據   ~p 1y+  
bill of exchange 匯票   N!va12  
bill of lading 提單   [lJ[kr*7  
bills discounted 貼現票據   7)]G"m{  
bills payable 應付票據   Fq3;7Cq=hD  
bills receivable 應收票據   5u!
cA4e"  
board of directors 董事會   5u8Sxfm",  
bonds 債券   Yk5kC0B  
bonus 紅利   ["7}u^z@<+  
book value 賬面價值   %SE
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bookkeeper 簿記員   LSs={RD2+p  
bookkeeping 簿記   _96&P7  
branch office general ledger 支店往來賬戶   'F~
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broker 經紀人   Xgm7>=l  
brought down 接前   YUH/t
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brought forward 接上頁   (*1A0+S90  
budget 預算   R}]FIu  
by-product 副產品   _Dv^~e1c  
by-product sales 副產品銷售   3_>R's8P  
capital 股本   I
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capital income 資本收益   bM'AD[  
capital outlay 資本支出   A4^+p0@  
capital stock 股本   Mc6y'w  
capital stock certificate 股票   AjS5  
carried down 移後   MoA{ /{  
carried forward 移下頁   WAEKvM4*i0  
cash 現金   F, "x~C  
cash account 現金賬戶   QJ/SP  
cash in bank 存銀行現金   g[$B90  
cash on delivery 交貨收款   7-
dwr?j7  
cash on hand 庫存現金    j0GI[#  
cash payment 現金支付   x0d+cSw  
cash purchase 現購   $1
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cash sale 現沽   RD4)NN6y5}  
cashier 出?#123;員   j.
6kjQN  
cashiers check 本票   xv:?n^yt.[  
certificate of deposit 存款單折   = `^jz}  
certificate of indebtedness 借據   %L/=heBBd  
certified check 保付支票   }:%pOL n  
certified public accountant 會計師   /F_ :@#H  
charges 費用   2 zy^(%a  
charge for remittances 匯水手續費   |}`5<a!6U  
charter 營業執照   >4\xcL  
chartered accountant 會計師   $o/>wgQY-  
chattles 動產   b>i=",i
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check 支票   5-OvPTY`M  
che stub 支票存根   |(%H O@i  
closed account 己結清賬戶   82X.  
closing 結算   {ZcZ\Q;6  
closing entries 結賬紀錄   Y[!a82MTzn  
closing stock 期末存貨   xR:h^S^W ~  
closing the book 結賬   6"GpE5'*  
columnar journal 多欄日記賬   <}%ir,8  
combination 聯合   +[ItkfSod!  
commission 佣金   "YL-!P  
commodity 商品   TI>yi ^}  
common stock 普通股   my1kF%?  
company 公司   {UcItLjY  
compensation 賠償   }]I?vyQ#V  
compound interest 複利   $ZS9CkN  
consignee 承銷人   6"7qZ
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consignment 寄銷   V%ch'  
consignor 寄銷人   e@OA>  
consolidated balance sheet 合併資產負債表   q}5A^QX  
consolidated profit and loss account 合併損益表   ~S3eatM$9  
consolidation 合併   jO55<s94  
construction cost 營建成本   0R& U18)y  
construction revenue 營建收入   Bt,Xe~$z-  
contract 合同   {rT`*P~  
control account 統制賬戶   rg,63r  
copyright 版權   -Q6pV<i  
corporation 公司   [Ni4[\  
cost 成本   Wv"tAseu  
cost accounting 成本會計   Q(UGwd1  
cost of labour 勞工成本   {0 ~0  
cost of production 生產成本   *K|aK p}  
cost of manufacture 製造成本   0 Mg8{  
cost of sales 銷貨成本   6mdnEmFM]  
cost price 成本價格   {ZXC%(u  
credit 貸方   %K"%Qm=Tl  
credit note 收款通知單   er0D5f R  
creditor 債權人   +,Az\aT/%  
crossed check 橫線支票   >|)0Amt  
current account 往來活期賬戶   %z~U@Mka  
current asset 流動資產   &._!)al  
current liability 流動負債   ]ufW61W6Ci  
current profit and loss 本期損益   (x qA.(F  
debit 借方   s w|:Z(`  
debt 債務   Nz*sD^SJa  
debtor 債務人   "!tw ,Gp  
deed 契據   It4z9Gh  
deferred assets 遞延資產   H
c]1mM  
deferred liabilities 遞延負債   Z~c'h  
delivery 交貨   VA'X!(Cv  
delivery expense 送貨費   T3./V0]\I  
delivery order 出貨單   jJZsBOW[8  
demand draft 即期匯票   6;cY!  
demand note 即期票據   |*KS<iHr%  
demurrage charge 延期費   S |>$0P4W(  
deposit 存款   `{F~'t['  
deposit slip 存款單   T-C#xmY(  
depreciation 折舊   B#"|5  
direct cost 直接成本   \oX8/-0f  
direct labour 直接人工   ex\W]5  
director 董事   p{q!jm~Nq  
discount 折扣   z,FTsR$x  
discount on purchase 進貨折扣   
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