[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。   7hlzuZob+y  
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acceptance 承兌   m^$KDrkD  
account 賬戶   \=c@  
accountant 會計員   @Zzg^1Ilpu  
accounting 會計   +8}8b_bgH  
accounting system 會計制度   @ rE+H 5  
accounts payable 應付賬款   '$h0l-mQ  
accounts receivable 應收賬款   4Q(w D  
accumulated profits 累積利益   _ |G') 9  
adjusting entry ?#123;整記錄   a|-B#S  
adjustment ?#123;整   Zx&=K"  
administration expense 管理費用   J3 xi5S  
advances 預付   ?$@E}t8g\  
advertising expense 廣告費   6m0-he~  
agency 代理   =zW`+++3  
agent 代理人   yRWZ/,9x   
agreement 契約   R-6km Tex>  
allotments 分配數   Dco3 `4pl  
allowance 津貼   nNhb,J  
amalgamation 合併   kS62]v]  
amortization 攤銷   ,8.zbr  
amortized cost 應攤成本   LIRL`xU7  
annuities 年金   T5eJIc3a"  
applied cost 已分配成本   ~p{ fl?  
applied expense 已分配費用   9gFfbvd  
applied manufacturing expense 己分配製造費用   GrA}T`]  
apportioned charge 攤派費用   `svOPB4C'  
appreciation 漲價   obK6GG?ZE  
article of association 公司章程   MZt&HbD-  
assessment 課稅   [Qn=y/._r  
assets 資產   ]t-B-(D  
attorney fee 律師費   ejpSbVJ  
audit 審計   ~>uu1[/  
auditor 審計員   B/K
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average 平均數   es1'z.UJ  
average cost 平均成本   \tfhF#'  
bad debt 壞賬   ub-vtRpm  
balance 餘額   /t04}+,e^  
balance sheet 資產負債表   \4|osZ0y  
bank account 銀行賬戶   PG*FIRDb  
bank balance 銀行結存   "b0!h6$!H  
bank charge 銀行手續費   2 W Wr./q  
bank deposit 銀行存款   i}kMo@  
bank discount 銀行貼現   Fq!- %Y  
bank draft 銀行匯票    WYW@%t  
bank loan 銀行借款   |#5_VEG  
bank overdraft 銀行透支    L{u1_  
bankers acceptance 銀行承兌   cJ#%OU3p  
bankruptcy 破產   SXRND;-W8  
bearer 持票人   $ItPUYi";  
beneficiary 受益人   GE#LcCa  
bequest 遺產   m8 Ti{w(  
bill 票據   GD<pqm`vVY  
bill of exchange 匯票   H8$";T(I  
bill of lading 提單   hQLh}}B  
bills discounted 貼現票據   +||[H)qym  
bills payable 應付票據   rm!.J0 X  
bills receivable 應收票據   ~c'R7E&Bfa  
board of directors 董事會   C44*qiG.  
bonds 債券   0hX@ta[Up  
bonus 紅利   D,SL_*r{  
book value 賬面價值   'p4b8:X  
bookkeeper 簿記員   g&L $5   
bookkeeping 簿記   "yPKdwP  
branch office general ledger 支店往來賬戶   TmdRB8N  
broker 經紀人   dMoN1
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brought down 接前   \\,z[C  
brought forward 接上頁   YL@d+ -\  
budget 預算   5h>t4 [~  
by-product 副產品   @-BgPDi.Z  
by-product sales 副產品銷售   kA(q-Re$B*  
capital 股本   i ,g<y  
capital income 資本收益   >Av%[G5=h#  
capital outlay 資本支出   Lz;E/a}s  
capital stock 股本   Gq^#.o]  
capital stock certificate 股票   2O)2#N  
carried down 移後   G+l9QaFv  
carried forward 移下頁   D(gpF85t  
cash 現金   }S>:!9f  
cash account 現金賬戶   &Qq4xn+J  
cash in bank 存銀行現金   Y^CbpG&-vC  
cash on delivery 交貨收款   +hd1|qa4  
cash on hand 庫存現金   .@;,'Xw1~  
cash payment 現金支付   oxL4* bqZ  
cash purchase 現購   IP+1 :M  
cash sale 現沽   pI{s )|"  
cashier 出?#123;員   &<%U7?{~  
cashiers check 本票   cRC)99H
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certificate of deposit 存款單折    
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certificate of indebtedness 借據   YK|Y^TU^  
certified check 保付支票   _\2^s&iJh  
certified public accountant 會計師   *oz=k  
charges 費用   %]@K}!)2  
charge for remittances 匯水手續費   P;
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charter 營業執照   Zc57] ~  
chartered accountant 會計師   05m/iQ  
chattles 動產   O5p]E7/e  
check 支票   ?4}EhXR(  
che stub 支票存根   6Bfu89  
closed account 己結清賬戶   1MzOHE
 
closing 結算   !T3Esv  
closing entries 結賬紀錄   ;j/-
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closing stock 期末存貨   yD!V;?EnK  
closing the book 結賬   CQ Nt  
columnar journal 多欄日記賬   uH-*`*  
combination 聯合   a4M`Bk;mb  
commission 佣金   'zhw]L;'g  
commodity 商品   `g iCytv  
common stock 普通股   tr\Vr;zd  
company 公司   ^R4eW|H  
compensation 賠償   _A.?:'-  
compound interest 複利   20f):A6  
consignee 承銷人   7a:mZ[Vh  
consignment 寄銷   v#`Wf}G  
consignor 寄銷人   md/Z[du:'  
consolidated balance sheet 合併資產負債表   lYu1m  
consolidated profit and loss account 合併損益表   WwDxZ>9jw  
consolidation 合併   =}~hbPJM  
construction cost 營建成本   *
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construction revenue 營建收入   :{tvAdMl7  
contract 合同   S:"t]gbF =  
control account 統制賬戶   2JYt.HN  
copyright 版權   -ijQTB  
corporation 公司   a4}2^K  
cost 成本   oa?
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cost accounting 成本會計   uOrv
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cost of labour 勞工成本   Wwf #PcC]  
cost of production 生產成本   ?%h JZm;  
cost of manufacture 製造成本   +mT}};-TS  
cost of sales 銷貨成本   TPds)osZT  
cost price 成本價格   WLWE%bDP  
credit 貸方   ZCMB]bL-e  
credit note 收款通知單   y6o^ Knl  
creditor 債權人   }x1mpPND  
crossed check 橫線支票   OI.2CF
 
current account 往來活期賬戶   MNi u5-g5  
current asset 流動資產   05MtQB   
current liability 流動負債   `B6{y9J6  
current profit and loss 本期損益   AAdRuO{l1  
debit 借方   Tc)T0dRP  
debt 債務   LxVd7r VY6  
debtor 債務人   |pp@  
deed 契據   &hba{!`y  
deferred assets 遞延資產   t{>66jm\R  
deferred liabilities 遞延負債   9hT^Y,c0  
delivery 交貨   Hk\+;'PrN  
delivery expense 送貨費   .VmI4V?}h  
delivery order 出貨單   *ma/_rjK  
demand draft 即期匯票   BQBO]<99  
demand note 即期票據   *<U&DOYV:  
demurrage charge 延期費   jl2nR o  
deposit 存款   ,/W<E  
deposit slip 存款單   r[Q$w>  
depreciation 折舊   $#@4i4TN-  
direct cost 直接成本   %i%Xi+{3  
direct labour 直接人工   Ytx+7OLe  
director 董事   FzpWT-jnDd  
discount 折扣   4_N)1u !  
discount on purchase 進貨折扣   _u;^w}0  
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