[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。   R'rTE  
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acceptance 承兌   8O,?|c=>  
account 賬戶   {DU"]c/S  
accountant 會計員   3^{8_^I  
accounting 會計   4HM;K_G%{  
accounting system 會計制度   M2}np  
accounts payable 應付賬款   j7K5SS_]  
accounts receivable 應收賬款   =v.{JV#  
accumulated profits 累積利益   7; p4Wg7k}  
adjusting entry ?#123;整記錄   `,+#!)  
adjustment ?#123;整   >9ob*6q,  
administration expense 管理費用   Yl$X3wi  
advances 預付   0s1'pA'  
advertising expense 廣告費   .: rmA8U[  
agency 代理   Z+ixRch@-s  
agent 代理人   }*NF&PD5RU  
agreement 契約    Do|]eD  
allotments 分配數   2z4<N2!M  
allowance 津貼   ~e{H#*f&1/  
amalgamation 合併   $H'8 #:[d_  
amortization 攤銷   M&r2:Whk  
amortized cost 應攤成本   n
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annuities 年金   m#JI!_~!  
applied cost 已分配成本   K4C^m|e  
applied expense 已分配費用   2gt+l?O<PS  
applied manufacturing expense 己分配製造費用   7AFE-'S  
apportioned charge 攤派費用   2Zy_5>~  
appreciation 漲價   kBo;h.[l  
article of association 公司章程   2UiR~P]%  
assessment 課稅   K}x_nW  
assets 資產   o+NMA (  
attorney fee 律師費   '_V #;DI  
audit 審計   ;J]25j]]  
auditor 審計員   _pW_G1U  
average 平均數   E!zX)|Z<  
average cost 平均成本   3)3Hck  
bad debt 壞賬   -ey)J +?t  
balance 餘額   uVGa(4u}  
balance sheet 資產負債表   Ry&q1j  
bank account 銀行賬戶   
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bank balance 銀行結存   zN%97q_  
bank charge 銀行手續費   Y6
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bank deposit 銀行存款   @xS]!1-  
bank discount 銀行貼現   ND5$bq Nu?  
bank draft 銀行匯票   obO}NF*g^  
bank loan 銀行借款   b._m8z ~  
bank overdraft 銀行透支   \6o\+OQk  
bankers acceptance 銀行承兌   ~h! 13!  
bankruptcy 破產   *:g_'K"+  
bearer 持票人   \7Qb229?  
beneficiary 受益人   ?1peF47Z
 
bequest 遺產   4J5pXlzV  
bill 票據   }#Doy{T  
bill of exchange 匯票   eZH~je{1  
bill of lading 提單   w~|1Wd<v  
bills discounted 貼現票據   :Xfn@>;3ui  
bills payable 應付票據   z}+i=cAN  
bills receivable 應收票據   $ KB  
board of directors 董事會   aE)by-'  
bonds 債券   yS!(Ap  
bonus 紅利   hJf2o  
book value 賬面價值   .IgRY\?Q  
bookkeeper 簿記員   /1d<P! H  
bookkeeping 簿記   8.QSqW7t  
branch office general ledger 支店往來賬戶   o_f-GO  
broker 經紀人   5dl,co{q  
brought down 接前   ?,)"~c$hZ  
brought forward 接上頁   9pLg+6O  
budget 預算   vN65T$g7  
by-product 副產品   GS;%zdH~  
by-product sales 副產品銷售   )*|(i]  
capital 股本   E7nFb:zlV  
capital income 資本收益   !:3.D,  
capital outlay 資本支出   \S ."?!U  
capital stock 股本   MzkkcQLK  
capital stock certificate 股票   .W X,Nd3@  
carried down 移後   /[=E0_t+  
carried forward 移下頁   S_b/DO  
cash 現金   s_[VHPN  
cash account 現金賬戶    |yKud  
cash in bank 存銀行現金   eKG2*CV  
cash on delivery 交貨收款   pK}=*y~$  
cash on hand 庫存現金   @MbVWiv  
cash payment 現金支付   MsOs{2 )2  
cash purchase 現購   r2\c'9uH  
cash sale 現沽   8 lT{1ro  
cashier 出?#123;員   ]*N1t>
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cashiers check 本票   ^YlI>_3s  
certificate of deposit 存款單折   lG:kAtx4  
certificate of indebtedness 借據   .c+9P<VmC}  
certified check 保付支票   Ak@Dyi?p  
certified public accountant 會計師   Kz?#C  
charges 費用   $IX\O  
charge for remittances 匯水手續費   ldqLM  
charter 營業執照   CvDxq:x  
chartered accountant 會計師   UvJ;A  
chattles 動產   +ulagE|7  
check 支票   /7"I#U^u
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che stub 支票存根   33Az$GXFsq  
closed account 己結清賬戶   B^v8,;jZT  
closing 結算   (xpn`NA  
closing entries 結賬紀錄   J G$Z.s  
closing stock 期末存貨   Bc5+ss  
closing the book 結賬   "ju'UOcS/  
columnar journal 多欄日記賬   [?0d~Q(R#  
combination 聯合   
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commission 佣金   ravyiOL  
commodity 商品   viX +|A4gJ  
common stock 普通股  
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company 公司   K> g[k_  
compensation 賠償   !l@zT}i??  
compound interest 複利   jgv`>o%<W  
consignee 承銷人   9=`Wp6Gmn  
consignment 寄銷   i)a%!1Ar  
consignor 寄銷人   L%"LlSg  
consolidated balance sheet 合併資產負債表   O`[aU%4b  
consolidated profit and loss account 合併損益表   EgjR^A1W2  
consolidation 合併   nh+l78  
construction cost 營建成本   zp}eLm:=d  
construction revenue 營建收入   8' DW#%  
contract 合同   Mkxi~p%<r  
control account 統制賬戶   p'_%aVm7  
copyright 版權   V)ig)(CT  
corporation 公司   <ABX0U[*  
cost 成本   sgUud_r)4  
cost accounting 成本會計   W/$Zvl  
cost of labour 勞工成本   yLE7>48  
cost of production 生產成本   zAzP,1$?  
cost of manufacture 製造成本   Z @ dC+0[=  
cost of sales 銷貨成本   6w8">~)Z  
cost price 成本價格   MGS-4>Q#  
credit 貸方   w obgu  
credit note 收款通知單   ZBT1Y.qA  
creditor 債權人   Zdc63fllM  
crossed check 橫線支票   k <iTjI*N  
current account 往來活期賬戶   uo%P+om_}  
current asset 流動資產   EOj"V'!  
current liability 流動負債   "hxN!,DEZ  
current profit and loss 本期損益   !E8X~DJ  
debit 借方   '7^M{y/dU  
debt 債務   soA|wk\A  
debtor 債務人   [epi#]m  
deed 契據   GPz(j'jU  
deferred assets 遞延資產   'rp }G&m  
deferred liabilities 遞延負債   }o4N<%/+  
delivery 交貨   ygJr=_
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delivery expense 送貨費   @hQlrq5c  
delivery order 出貨單   ~c^>54  
demand draft 即期匯票   XR2~Q)@  
demand note 即期票據   MTg:dR_   
demurrage charge 延期費   '.Ed`?<p  
deposit 存款   'm1N/)F  
deposit slip 存款單   ^z1&8k"[^  
depreciation 折舊    McH>"`  
direct cost 直接成本   c0B|F  
direct labour 直接人工   )'17r82a  
director 董事   dI&!e#Y  
discount 折扣   "Ve.cP,7(  
discount on purchase 進貨折扣   5pr"d@.  
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