[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。   K st2.Yy  
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acceptance 承兌   6 wD  
account 賬戶   >&|/4`HSB  
accountant 會計員   5dLb`Gf  
accounting 會計   o&E2ds3  
accounting system 會計制度   4hV~ ir  
accounts payable 應付賬款   ~ [=2d a  
accounts receivable 應收賬款   =!2(7Nr  
accumulated profits 累積利益   Y;8.(0r/  
adjusting entry ?#123;整記錄   YifTC-Q;  
adjustment ?#123;整   ?tYc2R9x6"  
administration expense 管理費用   ;7yt,b5&C  
advances 預付   V[">SiOg  
advertising expense 廣告費   I=V]_Ik4N  
agency 代理   QsPL^ Ny  
agent 代理人   SG3qNM: g  
agreement 契約   zj'uKBDl  
allotments 分配數   [M:BJ%*  
allowance 津貼   mvBUm-X  
amalgamation 合併   v&u8K
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amortization 攤銷   >c@1UEwkm  
amortized cost 應攤成本   p:qj.ukw  
annuities 年金   YRP$tz+ _  
applied cost 已分配成本    TGozoPV  
applied expense 已分配費用   12yX`9h>  
applied manufacturing expense 己分配製造費用   ON$-g_s>)  
apportioned charge 攤派費用   n]%yf9,w  
appreciation 漲價   L3X[; |v}  
article of association 公司章程   3Y=?~!,Jk  
assessment 課稅   AY%Y,<a  
assets 資產   W_G'wU
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attorney fee 律師費   GwZ(3  
audit 審計   n&}ILLc  
auditor 審計員   RLbxNn  
average 平均數   8Vqh1<
 
average cost 平均成本   3+r8yiY  
bad debt 壞賬   <o\I C?A  
balance 餘額   [y$sJF7;I  
balance sheet 資產負債表   6\?<:Qto  
bank account 銀行賬戶   ,(CIcDJ2U_  
bank balance 銀行結存   $F86Dwd  
bank charge 銀行手續費   {KalVZX2R  
bank deposit 銀行存款   Tg.}rNA4  
bank discount 銀行貼現   `}fwR  
bank draft 銀行匯票   }KwL_\>&f  
bank loan 銀行借款   2M+'9+k~  
bank overdraft 銀行透支   v/WvT!6V`  
bankers acceptance 銀行承兌   <lwkjt=RV  
bankruptcy 破產   V$fv
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bearer 持票人   69u"/7X  
beneficiary 受益人   m%km@G$  
bequest 遺產   }W k!):=y  
bill 票據   4&([<gyR<  
bill of exchange 匯票   S-k:+4  
bill of lading 提單   cp
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bills discounted 貼現票據   IXef}%1N?  
bills payable 應付票據   R7d4 5Wl  
bills receivable 應收票據   ];1Mg  
board of directors 董事會   :;]iUjiC8  
bonds 債券   Ljjuf=]  
bonus 紅利   uDpCW}  
book value 賬面價值   W{(q7>g  
bookkeeper 簿記員   /^<Uy3F[p  
bookkeeping 簿記   aM| ^t:  
branch office general ledger 支店往來賬戶   Cl
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broker 經紀人   $.2#G"|  
brought down 接前   %Cz&7qf"  
brought forward 接上頁   7U\GX  
budget 預算   h+7THMI  
by-product 副產品   K`?",G?_  
by-product sales 副產品銷售   >ps=z$4j*  
capital 股本   |B;tv #mKD  
capital income 資本收益   69$[yt>KYz  
capital outlay 資本支出   GF-\WD  
capital stock 股本   d}t7bgk'j  
capital stock certificate 股票   u 6(O;  
carried down 移後   ?@i_\<A2  
carried forward 移下頁   LJAqk2k   
cash 現金   :_FnQhzg  
cash account 現金賬戶   x2bKFJ>e@  
cash in bank 存銀行現金   9zKrFqhNo  
cash on delivery 交貨收款   58@YWvAk  
cash on hand 庫存現金   _3YuPMaN  
cash payment 現金支付   S3iXG @  
cash purchase 現購   A+&^As
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cash sale 現沽   | aovZ/b4  
cashier 出?#123;員   #DI%l`B  
cashiers check 本票   B~RVFc +  
certificate of deposit 存款單折   OIMsxXF\J  
certificate of indebtedness 借據   $&Ntdn  
certified check 保付支票   As;@T $G  
certified public accountant 會計師   i0y^b5@MOb  
charges 費用   *+ql{\am4N  
charge for remittances 匯水手續費   "Vg1'd}f  
charter 營業執照   $6evK~  
chartered accountant 會計師   #ONad0T;  
chattles 動產   ST#MCh-00  
check 支票   b!7*bFTt  
che stub 支票存根   '518S"T @  
closed account 己結清賬戶   4iD-jM_D  
closing 結算   mu[:b  
closing entries 結賬紀錄   s?8vs%(l  
closing stock 期末存貨   1'[RrJ$Q  
closing the book 結賬   
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columnar journal 多欄日記賬   PYYK R  
combination 聯合   vjc
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commission 佣金   NYoh6AR  
commodity 商品   y\Z$8'E5W  
common stock 普通股   &G)I|mv  
company 公司   w@&4dau  
compensation 賠償   \~]HfDu  
compound interest 複利   E*!
  
consignee 承銷人   =o@CCUKpj  
consignment 寄銷   S4m??B  
consignor 寄銷人   <,r|*pkhp~  
consolidated balance sheet 合併資產負債表   M?iU$qI  
consolidated profit and loss account 合併損益表   ;wi}6rF%[i  
consolidation 合併   G^`IfF-j  
construction cost 營建成本   GESEj%R/b  
construction revenue 營建收入   OO Hw-MW  
contract 合同   s[ ze8:  
control account 統制賬戶   LyaFWx  
copyright 版權   Ua>lf8w<  
corporation 公司   v-k~Q$7
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cost 成本   []'gIF  
cost accounting 成本會計   -bN;n
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cost of labour 勞工成本   M7O 5uW`  
cost of production 生產成本   ~$GRgOn  
cost of manufacture 製造成本   ''{REFjK7  
cost of sales 銷貨成本   FUVoKX!#  
cost price 成本價格   tai=2,'  
credit 貸方   h%9> js^~  
credit note 收款通知單   B}PT-S1l  
creditor 債權人   raWs6b4Q  
crossed check 橫線支票   %V,2,NCd  
current account 往來活期賬戶   |Va*=@&6J  
current asset 流動資產   Vq'\`$_  
current liability 流動負債   n9 LTrhLqp  
current profit and loss 本期損益   T
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debit 借方   S'Hb5C2u  
debt 債務   F;4*,Ap  
debtor 債務人   k`l={f8C  
deed 契據   rd*`8B  
deferred assets 遞延資產   Z*+0gJ<Y  
deferred liabilities 遞延負債   +VJS /  
delivery 交貨   {XHAQ9'  
delivery expense 送貨費   1ZL91'U  
delivery order 出貨單   F/ZB%;O9  
demand draft 即期匯票   SdOa
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demand note 即期票據   {X85  
demurrage charge 延期費   U9<AL.  
deposit 存款   /6=IL  
deposit slip 存款單   |K|[>[?Z/  
depreciation 折舊   ~  4v  
direct cost 直接成本   e-!6m#0  
direct labour 直接人工   (i1JDe  
director 董事   ($Cy-p  
discount 折扣   )\S3Q  
discount on purchase 進貨折扣   I~^t\iujs  
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