[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。   2zArAch  
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acceptance 承兌   \#G`$JD  
account 賬戶   $5%tGFh  
accountant 會計員    Ya304Pjd  
accounting 會計   T-f+<Cxf  
accounting system 會計制度   AUzJ:([V  
accounts payable 應付賬款   '00DUUa  
accounts receivable 應收賬款   d=N5cCqq  
accumulated profits 累積利益   r$G;^  
adjusting entry ?#123;整記錄   };29'_.."x  
adjustment ?#123;整   i&Xr+Zsec"  
administration expense 管理費用   ] M_[*OAb  
advances 預付   >d#B149  
advertising expense 廣告費   mY dU`j  
agency 代理   ++Az~{W7  
agent 代理人   N[dhNK"  
agreement 契約   %C'! L]#  
allotments 分配數   :%!=Ej.J  
allowance 津貼   #^xiv/sV  
amalgamation 合併   !\+SE"ml  
amortization 攤銷   (O/hu3
 
amortized cost 應攤成本   Gd:fWz(  
annuities 年金   "AUY+ LN  
applied cost 已分配成本   ikyvst>O  
applied expense 已分配費用   H)t8d_^|j  
applied manufacturing expense 己分配製造費用   'X@j  
apportioned charge 攤派費用   TX*s T  
appreciation 漲價   RrKs!2sCT  
article of association 公司章程   * Fp )/Ih  
assessment 課稅   wjKW 3  
assets 資產   (p^q3\
 
attorney fee 律師費   nVs0
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audit 審計   e?RHf_d3T-  
auditor 審計員   <Pg.N  
average 平均數   j~Rh_\>Q  
average cost 平均成本   V"T;3@N/4  
bad debt 壞賬   CQ#p2  
balance 餘額   Jq/([
  
balance sheet 資產負債表   0#XZ_(@%  
bank account 銀行賬戶    1=W>zC  
bank balance 銀行結存   N ?0V0B  
bank charge 銀行手續費   Ler9~}\D  
bank deposit 銀行存款   \T<?=A  
bank discount 銀行貼現   Wa,[#H  
bank draft 銀行匯票   wzP>Cq  
bank loan 銀行借款   b.j\=c  
bank overdraft 銀行透支   ]#+fQR$!  
bankers acceptance 銀行承兌   4`!(M]u=  
bankruptcy 破產   vF1]L]z:?  
bearer 持票人   )CihqsA2  
beneficiary 受益人   YujhpJ<  
bequest 遺產   j/dNRleab  
bill 票據   \CU.'|X  
bill of exchange 匯票   ,v>P05  
bill of lading 提單   /38^N|/Zr  
bills discounted 貼現票據   MLId3#Q  
bills payable 應付票據   TpZ)v.w~l7  
bills receivable 應收票據   PlTY^N6Hn  
board of directors 董事會   =;^2#UxXA&  
bonds 債券   .i
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bonus 紅利   '1/uf;OXIH  
book value 賬面價值   70*Y4'u}A  
bookkeeper 簿記員   )6IO)P/Q~  
bookkeeping 簿記   v=9:N/sW  
branch office general ledger 支店往來賬戶   Sf lHSMFw  
broker 經紀人   f>l}y->-Ug  
brought down 接前   NqlG=pu  
brought forward 接上頁   .P-@ !Q5*  
budget 預算   ze!7qeW  
by-product 副產品   e9N"{kDs6  
by-product sales 副產品銷售   hZc$`V=R  
capital 股本   [fO \1J  
capital income 資本收益   g^4'42UX  
capital outlay 資本支出   0j_`7<,:  
capital stock 股本   M (I 2M  
capital stock certificate 股票   vKol@7%N  
carried down 移後   v3
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carried forward 移下頁   vSPkm)O0)  
cash 現金   |;Jcf3
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cash account 現金賬戶   ),dXaP[  
cash in bank 存銀行現金   G|IO~o0+  
cash on delivery 交貨收款   vMj"%  
cash on hand 庫存現金   l9#M`x9  
cash payment 現金支付   1r|'n aiZ  
cash purchase 現購   D{ @x  
cash sale 現沽   h]vA%VuE'E  
cashier 出?#123;員   nOp\43no  
cashiers check 本票   6\/C]![%  
certificate of deposit 存款單折   iI&J_Y{1a_  
certificate of indebtedness 借據   y` 7BR?l  
certified check 保付支票   I tp7X  
certified public accountant 會計師   U]d{hY."  
charges 費用   O .m;a_  
charge for remittances 匯水手續費   >/ W:*^g)  
charter 營業執照   N1+%[Uh9)  
chartered accountant 會計師   9.D'!  
chattles 動產   e ST8>r  
check 支票   ![{>f6{J  
che stub 支票存根   ?psvhB{O  
closed account 己結清賬戶   iK= {pd  
closing 結算   GC~Tfrf=r  
closing entries 結賬紀錄   oG3>lqBwD2  
closing stock 期末存貨   QcIa%lf  
closing the book 結賬   Z&
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columnar journal 多欄日記賬   IF$f^$  
combination 聯合   F{B__Kf  
commission 佣金   ixE72bX  
commodity 商品   %Nzg~ZPbmT  
common stock 普通股   YeptYW@xfw  
company 公司   G>d@lt  
compensation 賠償   W6 f*>  
compound interest 複利   wh[XJ_xY  
consignee 承銷人   '8}*erAg  
consignment 寄銷   s(r(! FZ  
consignor 寄銷人   .@gv}`>  
consolidated balance sheet 合併資產負債表   w=e~ M  
consolidated profit and loss account 合併損益表   `N]!-=o  
consolidation 合併   XGbtmmQG  
construction cost 營建成本   ZlUd^6|:3  
construction revenue 營建收入   59FAhEg  
contract 合同   m}'kxZTOm  
control account 統制賬戶   :,]V
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copyright 版權   uIiE,.Uu}  
corporation 公司   y4w{8;Mh  
cost 成本   VSL6tQp  
cost accounting 成本會計   D42Bm&JocO  
cost of labour 勞工成本   ~?H _?}e  
cost of production 生產成本   w |OMT>.  
cost of manufacture 製造成本   AQDT6E:  
cost of sales 銷貨成本   :1PT`:Y  
cost price 成本價格   C;-9_;&  
credit 貸方   7D@O:yO  
credit note 收款通知單   V<ziJ7H/  
creditor 債權人   >RG } u  
crossed check 橫線支票   N~=p+Ow[H  
current account 往來活期賬戶   -WWa`,:  
current asset 流動資產   _%?}e|epy  
current liability 流動負債   K|[[A)tt6  
current profit and loss 本期損益   y9cW&rDH  
debit 借方   ,JYvfCA  
debt 債務   MRMswNQ  
debtor 債務人   "M3R}<Vt  
deed 契據   }q^M  
deferred assets 遞延資產   /U4F\pZl  
deferred liabilities 遞延負債   U,_uy@fE=?  
delivery 交貨   4onRO!G,  
delivery expense 送貨費   -R?~Yysd7K  
delivery order 出貨單   $Y5R^Y  
demand draft 即期匯票   z Wb
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demand note 即期票據   ,edX;`#  
demurrage charge 延期費   Uf}s6#  
deposit 存款   ODyK/Q3  
deposit slip 存款單   O(2)A>}  
depreciation 折舊   k|(uIU* ]  
direct cost 直接成本   Rq-BsMX!A  
direct labour 直接人工   q"7rd?r52  
director 董事   #2<.0@@ TI  
discount 折扣   8J-$+ ;  
discount on purchase 進貨折扣   .DR^<Qy  
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