[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。   7L;yN..0  
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acceptance 承兌   V.Xz n  
account 賬戶   K^{`8E&A  
accountant 會計員   S;ulJ*qv  
accounting 會計   /gy;~eB01  
accounting system 會計制度   J-?\,N1R7  
accounts payable 應付賬款   |,dMF2ADc  
accounts receivable 應收賬款   QJdSNkc6  
accumulated profits 累積利益   &%qD Som3  
adjusting entry ?#123;整記錄   mSwOP  
adjustment ?#123;整   dN |w;|M  
administration expense 管理費用   |,sUD/rt  
advances 預付   mu" ]B]
 
advertising expense 廣告費   W]
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agency 代理   aE #ZTc=  
agent 代理人   *$#r%  
agreement 契約   &p;};n  
allotments 分配數   Q^MB%L;D  
allowance 津貼   :R_{tQ-WG  
amalgamation 合併   f!LZT!y  
amortization 攤銷   #Z$ 6> Xt  
amortized cost 應攤成本   =53LapTPJ  
annuities 年金   i+&="Z@  
applied cost 已分配成本   @%\ANM$S  
applied expense 已分配費用   sWavxh8A  
applied manufacturing expense 己分配製造費用   "bf8[D  
apportioned charge 攤派費用   #mkr]K8A4  
appreciation 漲價   Ac7
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article of association 公司章程   $d8A_C UU  
assessment 課稅   'dU$QO  
assets 資產   iU%Gvf^?'5  
attorney fee 律師費   cC}s
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audit 審計   _a<PUdP  
auditor 審計員   GV[%P  
average 平均數   !%s7I^f*  
average cost 平均成本   "BFW&<1  
bad debt 壞賬   (6h7'r $  
balance 餘額   ^w&TTo(  
balance sheet 資產負債表   Z,4=<;PF  
bank account 銀行賬戶   c(Ha"tBJ  
bank balance 銀行結存   p\-.DRwT`  
bank charge 銀行手續費   [qZ4+xF,,  
bank deposit 銀行存款   ItaJgtsV  
bank discount 銀行貼現   wd#AA#J;*  
bank draft 銀行匯票   (B$FX<K3  
bank loan 銀行借款   4l$8lYi  
bank overdraft 銀行透支   Y}?@Pm drz  
bankers acceptance 銀行承兌   GzB%vsv95  
bankruptcy 破產   =oh6;Ojt  
bearer 持票人   =u'/\nxCF  
beneficiary 受益人   O,OGq0c  
bequest 遺產   H~G=0_S  
bill 票據   2(c#m*Q!b  
bill of exchange 匯票   P)\f\yb  
bill of lading 提單   Xj@Kt|&`k  
bills discounted 貼現票據   S}< <jI-z  
bills payable 應付票據   xK y<o  
bills receivable 應收票據   ^Q OvK>W<  
board of directors 董事會   =[jBOx&  
bonds 債券   qt:->yiq+  
bonus 紅利   dY|jV}%T  
book value 賬面價值   |1<Z3\+_/  
bookkeeper 簿記員   5:PZ=jPR  
bookkeeping 簿記   8n:D#`K  
branch office general ledger 支店往來賬戶   }>1E,3A:%G  
broker 經紀人   iIF'!K=q  
brought down 接前   MnS"M[y3  
brought forward 接上頁   Z*QRdB%,  
budget 預算   6,h<0j{  
by-product 副產品   iB,*X[}EqG  
by-product sales 副產品銷售   vOj$-A--qU  
capital 股本   Hb$q}1+y  
capital income 資本收益   g Q9ff,  
capital outlay 資本支出   ""a8eB6  
capital stock 股本   <'B^z0I,  
capital stock certificate 股票   ri^yal<'  
carried down 移後   ^\6UTnS.  
carried forward 移下頁   JQ1VCG  
cash 現金   )~n}ieS  
cash account 現金賬戶   K@,VR3y /  
cash in bank 存銀行現金   i~9)Hz
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cash on delivery 交貨收款   4HHf3j!5  
cash on hand 庫存現金   W6iIL
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cash payment 現金支付   jl@8pO$  
cash purchase 現購   =@z"k'Vl`  
cash sale 現沽   C;ye%&g>  
cashier 出?#123;員   Rta P+6'X  
cashiers check 本票   51,m^veO  
certificate of deposit 存款單折   /PCQv_Y&,/  
certificate of indebtedness 借據   [y:LA~q  
certified check 保付支票   h `Mf;'P  
certified public accountant 會計師   ?l(hS\N,  
charges 費用   ;uDFd04w [  
charge for remittances 匯水手續費   dWUu3  
charter 營業執照   oEN_,cUp  
chartered accountant 會計師   s^ a`=kO  
chattles 動產   1%+
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check 支票   AK!G#ug  
che stub 支票存根   4jW{IGW  
closed account 己結清賬戶   cjW]Nw  
closing 結算   Pm
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closing entries 結賬紀錄   x9e 9$ww}  
closing stock 期末存貨   E*l"uV  
closing the book 結賬   6p@ts`#  
columnar journal 多欄日記賬   6xe |L  
combination 聯合   jZ;T&s  
commission 佣金   MI}D%n*  
commodity 商品   |H4'*NP"  
common stock 普通股   ^PI49iB  
company 公司   24Fx x9g  
compensation 賠償   Bz{ g4!ku  
compound interest 複利   -*A'6%`  
consignee 承銷人   hTm}j,H  
consignment 寄銷   a?kQ2<@g  
consignor 寄銷人   c>SeOnf  
consolidated balance sheet 合併資產負債表   Sf8d|R@O  
consolidated profit and loss account 合併損益表   8{YxUD  
consolidation 合併   &g!/@*[Nhh  
construction cost 營建成本   D/WS  
construction revenue 營建收入   i@* ^]'
  
contract 合同   1#(1Bs6X  
control account 統制賬戶   9?8`"v  
copyright 版權   Q  [{vU  
corporation 公司   ht|r+v-  
cost 成本   "Tv7*3>  
cost accounting 成本會計   dc)G k  
cost of labour 勞工成本   7yp*I[1Qf>  
cost of production 生產成本   ^XM;D/Gp~  
cost of manufacture 製造成本   wO#+8js  
cost of sales 銷貨成本   [XXN0+ /  
cost price 成本價格   B
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credit 貸方   DtZm|~)a  
credit note 收款通知單   Pa}vmn1$  
creditor 債權人   v(iUo&Ge  
crossed check 橫線支票   f#5JAR  
current account 往來活期賬戶    Z-@}~#E  
current asset 流動資產   pQNFH)=nw  
current liability 流動負債   U \
ued=H  
current profit and loss 本期損益   umzYJ>2t  
debit 借方   V1.F`3h~  
debt 債務   &[kgrRF@HU  
debtor 債務人   :3f2^(b~^  
deed 契據   2#3R]zIO  
deferred assets 遞延資產   L|LTsRIq  
deferred liabilities 遞延負債  
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delivery 交貨   Be+:-t)  
delivery expense 送貨費    o2  
delivery order 出貨單   a"}#HvB+  
demand draft 即期匯票   l'QR2r7&.  
demand note 即期票據   %S.U`(.  
demurrage charge 延期費   .TC `\mV  
deposit 存款   lG9ARRy(=  
deposit slip 存款單   4:$>,D\  
depreciation 折舊   jhv1 D'>6  
direct cost 直接成本   W#j,{&KVn  
direct labour 直接人工   lWvd"Vlt  
director 董事   gf?^yP ;V  
discount 折扣   5>)jNtZ  
discount on purchase 進貨折扣   d&`j8O  
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