[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}YryzV5  
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acceptance 承兌   NQ{Z
   
account 賬戶   B,qZwc|  
accountant 會計員   S`PSFetC  
accounting 會計   ;5S7_p2]j  
accounting system 會計制度   +2enz!z#k  
accounts payable 應付賬款   iONql7S @  
accounts receivable 應收賬款   p_y*-,W (  
accumulated profits 累積利益   %Y[/Ucdm  
adjusting entry ?#123;整記錄   =<tEc+!T3  
adjustment ?#123;整   O[J+dWyp  
administration expense 管理費用   ;(Va_   
advances 預付   sm <kb@g  
advertising expense 廣告費   AZP >\Dq  
agency 代理   @)Y7GM+^  
agent 代理人   Cd*C^cJU&z  
agreement 契約   MA QY/s~F  
allotments 分配數   {?_)m/
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allowance 津貼   '4S@:.D`  
amalgamation 合併   ` R-np_  
amortization 攤銷   9Ei#t FMc  
amortized cost 應攤成本   H`..)zL|  
annuities 年金   6:X\vw  
applied cost 已分配成本   ) FsSXnZL  
applied expense 已分配費用   ~H. "{  
applied manufacturing expense 己分配製造費用   at nbM:t  
apportioned charge 攤派費用   alD|-{Bf  
appreciation 漲價   y
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article of association 公司章程   M& L0n%,y5  
assessment 課稅   _Xe< JJvq  
assets 資產   +OP'/  
attorney fee 律師費   k18V4ATE]  
audit 審計   )W3l{T (  
auditor 審計員   {x$#5PW  
average 平均數   f4^_FK&  
average cost 平均成本   X~b+LG/  
bad debt 壞賬   ZPFTNwf  
balance 餘額   &~i &~AJ  
balance sheet 資產負債表   Jk{2!uP  
bank account 銀行賬戶   \Fjq|3`<l  
bank balance 銀行結存   mSp7H!  
bank charge 銀行手續費   B*Xh
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bank deposit 銀行存款   }e|]G,NZO  
bank discount 銀行貼現   ioQlC4Y  
bank draft 銀行匯票   7t/SZm  
bank loan 銀行借款   ^DJU99   
bank overdraft 銀行透支   <\NXCUqDpo  
bankers acceptance 銀行承兌   1z!Lk*C)  
bankruptcy 破產   bsDUFX H]  
bearer 持票人   lsf?R'1  
beneficiary 受益人   3mpjSL  
bequest 遺產   A>S2BL#=  
bill 票據   b&&'b)  
bill of exchange 匯票   oDK\v8w-  
bill of lading 提單   DSa92:M}  
bills discounted 貼現票據   *GnO&&m'B  
bills payable 應付票據   X^)5O>>|t  
bills receivable 應收票據   qN(;
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board of directors 董事會   jR:Fih-}  
bonds 債券   #{PNdINoU  
bonus 紅利   YkbLf#2AE|  
book value 賬面價值   '!GI:U+g  
bookkeeper 簿記員   }x-8@9S~z  
bookkeeping 簿記   HRh".!lxy  
branch office general ledger 支店往來賬戶   2j|Eh   
broker 經紀人   YzVLa,[  
brought down 接前   <ZEll[0L  
brought forward 接上頁   A
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budget 預算   cQb%bmBc5  
by-product 副產品   ^h J,1{o  
by-product sales 副產品銷售   s4*,ocyBP  
capital 股本   $'wl{D"  
capital income 資本收益   s6IuM )x  
capital outlay 資本支出   MR: {Ps&,  
capital stock 股本   NmXTk+,L#  
capital stock certificate 股票   s:{%1 /  
carried down 移後   -tJ*F!w6U  
carried forward 移下頁   ?U[AE -*  
cash 現金   UNae&Zir  
cash account 現金賬戶   iddT.   
cash in bank 存銀行現金   ,y @3'~  
cash on delivery 交貨收款   wq#3f#3V  
cash on hand 庫存現金   1:8: y FV  
cash payment 現金支付   ;o=mL_[  
cash purchase 現購   ;2~Q97c0  
cash sale 現沽   FB`HwE<  
cashier 出?#123;員   Q2uE_w`B  
cashiers check 本票   ~heF0C _  
certificate of deposit 存款單折   oB@C-(M  
certificate of indebtedness 借據   fAi113q!  
certified check 保付支票   *bK@A2`  
certified public accountant 會計師   I._=q  
charges 費用   3& $E  
charge for remittances 匯水手續費   Uw!v=n3#!  
charter 營業執照   WfVie6  
chartered accountant 會計師   !ywc).]e  
chattles 動產   .nN7*))Fj  
check 支票   _!ed.h.r:  
che stub 支票存根   uVocl,?.L  
closed account 己結清賬戶   lAQ&PPQ  
closing 結算   ub&1L_K  
closing entries 結賬紀錄   |9h[Q[m  
closing stock 期末存貨   ObUQB
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closing the book 結賬   ]Yy S
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columnar journal 多欄日記賬   YL+W4ld  
combination 聯合   h
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commission 佣金   SF7Kb`>Y  
commodity 商品   }Z|a?J@CZm  
common stock 普通股   ,&$Y2+  
company 公司   -JK+{<  
compensation 賠償   j!l(ReGb  
compound interest 複利   w~`P\i@  
consignee 承銷人   Yp8$0KK  
consignment 寄銷   Wil+"[Ge  
consignor 寄銷人   N'StT$(  
consolidated balance sheet 合併資產負債表   -Y6J
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consolidated profit and loss account 合併損益表   ME.LS2'n  
consolidation 合併   \[BnAgsF  
construction cost 營建成本   8I'?9rt2M  
construction revenue 營建收入   :c>,=FUT  
contract 合同   sgX~4W"J  
control account 統制賬戶   !Kis,e  
copyright 版權   QB7< $Bp  
corporation 公司   Z=xrjE  
cost 成本   Ni`qU(I'|  
cost accounting 成本會計   ;AaF;zPV  
cost of labour 勞工成本   A8?>V%b[Y  
cost of production 生產成本   px*MOHq K  
cost of manufacture 製造成本   @'QBrE  
cost of sales 銷貨成本   *QLbr R  
cost price 成本價格   AQ&;y&+QR  
credit 貸方   B0:O]Ax6.^  
credit note 收款通知單   L\UYt\ks  
creditor 債權人   G8SJ
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crossed check 橫線支票   GM5::M]fS  
current account 往來活期賬戶   Y<B| e91C  
current asset 流動資產   c09uCito  
current liability 流動負債   JkKI/5h  
current profit and loss 本期損益   |G1U$p  
debit 借方   5Z@Q^  
debt 債務   tP\Utl-0  
debtor 債務人   +$%o#~  
deed 契據   !`u)&.t
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deferred assets 遞延資產   +mY(6|1  
deferred liabilities 遞延負債   f-Sb:O!V  
delivery 交貨   (efH>oY[  
delivery expense 送貨費   cj[y]2{1h  
delivery order 出貨單   a^22H  
demand draft 即期匯票   yk=H@`~!  
demand note 即期票據   i}!CY@sW  
demurrage charge 延期費   0P|WoC
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deposit 存款   *StJ5c_kg2  
deposit slip 存款單   z:w 7e0  
depreciation 折舊   O_E[FE:+  
direct cost 直接成本   &0 @2JS/!  
direct labour 直接人工   fE(rDQI  
director 董事   j9Lc2'  
discount 折扣   @A:Xct  
discount on purchase 進貨折扣   P^ a$?  
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