[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。   '2BE"e  
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acceptance 承兌   d0MF\yxh  
account 賬戶   FqpUw<]6s  
accountant 會計員   ~99DE78  
accounting 會計   +X&b  
accounting system 會計制度   $^;b 1bn
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accounts payable 應付賬款   gV-x1s+  
accounts receivable 應收賬款   %qj8*1  
accumulated profits 累積利益   r^,XpRe&M  
adjusting entry ?#123;整記錄   uw,p\:D&  
adjustment ?#123;整   5$w`m3>i(  
administration expense 管理費用   +{F2hEYP  
advances 預付   v;m}<3@'  
advertising expense 廣告費   e;ej/)no`  
agency 代理   Hp!c\z;  
agent 代理人   mc
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agreement 契約   q" aUA_}\  
allotments 分配數   h<8.0  
allowance 津貼   Bw;LGEHi|  
amalgamation 合併   quEP"  
amortization 攤銷   _K5R?"H0  
amortized cost 應攤成本   ,J63?EQ3  
annuities 年金   =A< Fcl\Rz  
applied cost 已分配成本   ExDv7St1(k  
applied expense 已分配費用   edv&!  
applied manufacturing expense 己分配製造費用   Fw!TTH6l0  
apportioned charge 攤派費用   /PuN+M  
appreciation 漲價   ,-GkP>8f(  
article of association 公司章程   eAPNF?0yh  
assessment 課稅   E0o?rgfdq  
assets 資產   ]s))O6^f  
attorney fee 律師費   ToVi;  
audit 審計    1ae,s{|  
auditor 審計員   #-*#? -  
average 平均數   8:)W!tr  
average cost 平均成本   $V0G[!4  
bad debt 壞賬   3r]:k) J  
balance 餘額   >.)m|,  
balance sheet 資產負債表   |{a`,% mw  
bank account 銀行賬戶   ~dFdO7  
bank balance 銀行結存   BlrZ<\-/  
bank charge 銀行手續費   h/a|-V}m&  
bank deposit 銀行存款   Wu!s  
bank discount 銀行貼現   [m9Iz!E  
bank draft 銀行匯票   qQ%RnD9  
bank loan 銀行借款   qij<XNZU"&  
bank overdraft 銀行透支   i:coNK)4  
bankers acceptance 銀行承兌  
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bankruptcy 破產   UHh7x%$n  
bearer 持票人   eM$NVpS3  
beneficiary 受益人   *49lM;  
bequest 遺產   Q*J8`J:#^R  
bill 票據   g$N/pg2>cT  
bill of exchange 匯票   i
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bill of lading 提單   c :{#
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bills discounted 貼現票據   -xXz}2S4  
bills payable 應付票據   kU {>hG4  
bills receivable 應收票據   :~Z-K\  
board of directors 董事會   (5Z*m<]c  
bonds 債券   @g{FNXY$m  
bonus 紅利   $gv3Up"U  
book value 賬面價值   7l~d_<h  
bookkeeper 簿記員   'wg>=|Q5  
bookkeeping 簿記   ,
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branch office general ledger 支店往來賬戶   Yi5^#G  
broker 經紀人   A./VO  
brought down 接前   (1pR=  
brought forward 接上頁   RiPxz=kr  
budget 預算   3;hztC Zj  
by-product 副產品   m 3Y@p$i5  
by-product sales 副產品銷售   [K=M;$ iQ  
capital 股本   fy6<KEea  
capital income 資本收益   Mkj`  
capital outlay 資本支出   s6k@WT?"^  
capital stock 股本   b5u8j  
capital stock certificate 股票   <U]!1  
carried down 移後   5x=aJl;G  
carried forward 移下頁   *:
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cash 現金   +'ZJ]  
cash account 現金賬戶   dx&!RK+  
cash in bank 存銀行現金   @X?7a]+;8  
cash on delivery 交貨收款   E0s|eA&  
cash on hand 庫存現金   A%[BCY_  
cash payment 現金支付   `Nnaw+<]  
cash purchase 現購   sgGXj7  
cash sale 現沽   Hrk]6*  
cashier 出?#123;員  
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cashiers check 本票   &&daQg4Ha  
certificate of deposit 存款單折   >]!8f?,  
certificate of indebtedness 借據   ,dR<O.{0  
certified check 保付支票   <y}9Twdy  
certified public accountant 會計師   w!j'k|b>  
charges 費用   (qbL=R"  
charge for remittances 匯水手續費   n?[JPG2X  
charter 營業執照   tpY]Mz[ J  
chartered accountant 會計師   O)jpnNz  
chattles 動產   @|2L> N  
check 支票   l+vD`aJ3  
che stub 支票存根   :Rftn6!  
closed account 己結清賬戶   nZbINhls  
closing 結算   ;J>upI  
closing entries 結賬紀錄   kF@Z4MB}yr  
closing stock 期末存貨   Km)VOX[ZZ  
closing the book 結賬   X7g@.Oy`  
columnar journal 多欄日記賬   mM$|cge"  
combination 聯合   -P.51 q  
commission 佣金   sc0.!6^'V  
commodity 商品   F4*ssx  
common stock 普通股   a$
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company 公司   v H?rln  
compensation 賠償  
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compound interest 複利   L7`=ec<  
consignee 承銷人   /=(PMoZu  
consignment 寄銷   iCtDV5  
consignor 寄銷人   B4Fuvi  
consolidated balance sheet 合併資產負債表   {M^BY,%*  
consolidated profit and loss account 合併損益表   2bnYYQ14 :  
consolidation 合併   :u9OD` D  
construction cost 營建成本   euyd(y$'k  
construction revenue 營建收入  
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contract 合同   !\}X?Gf  
control account 統制賬戶   1VR|z  
copyright 版權   RD|D
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corporation 公司   r6QshCA"  
cost 成本   Nrn_Gy>|D  
cost accounting 成本會計   B6yTD7  
cost of labour 勞工成本   *8I"7'xh  
cost of production 生產成本   *yZ `aKfH  
cost of manufacture 製造成本   F+SqJSa  
cost of sales 銷貨成本   T!ww3d  
cost price 成本價格   U!\~LKfA  
credit 貸方   FX1H2N(  
credit note 收款通知單   p>l:^-N;f  
creditor 債權人   h.*v0cq:  
crossed check 橫線支票   &~aS24c  
current account 往來活期賬戶   &e6!/y&  
current asset 流動資產   ~Jh1$O,9o  
current liability 流動負債   2j;9USZ p  
current profit and loss 本期損益   aJ"m`5]=%  
debit 借方   $3=S\jyfK  
debt 債務   kK|D&Xy`  
debtor 債務人   h5Ee*De  
deed 契據   6Vj=SYK  
deferred assets 遞延資產   ='t}d>l  
deferred liabilities 遞延負債   vB%os Qm  
delivery 交貨   7|PB6h3  
delivery expense 送貨費   WS ^,@>A  
delivery order 出貨單   kW7$Gw]-  
demand draft 即期匯票   <Ej`zGhWz  
demand note 即期票據   ntntB{t  
demurrage charge 延期費   )~0TGy|  
deposit 存款   |[)n.N65=  
deposit slip 存款單   k2O3{xIjc  
depreciation 折舊   pft-.1py  
direct cost 直接成本   jVPX] 8  
direct labour 直接人工   Y$5uoq%p3A  
director 董事   $ Jo4n>/  
discount 折扣   RcC5_@W  
discount on purchase 進貨折扣   i IM\_<?  
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