[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。   J%u=Ucdh  
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acceptance 承兌   ]D?"aX'q>  
account 賬戶   %KsEB*'"  
accountant 會計員   MI/MhkS ?  
accounting 會計   |,S+@"0#  
accounting system 會計制度   Fq0i`~L~  
accounts payable 應付賬款   gwLf'  
accounts receivable 應收賬款   7I &&bWB  
accumulated profits 累積利益   ;Y00TGU  
adjusting entry ?#123;整記錄   ``,fodA8  
adjustment ?#123;整   `g(Y*uCp  
administration expense 管理費用   e%svrJ2   
advances 預付   GZEc l'h*  
advertising expense 廣告費   * aN  
agency 代理   VLOO8N[o  
agent 代理人   2GP=&K/A  
agreement 契約   1Ir21un  
allotments 分配數   |?!~{-o  
allowance 津貼   WffQ:L?  
amalgamation 合併   p)`{Sos  
amortization 攤銷   N(;1o.~  
amortized cost 應攤成本   '=39+*6?  
annuities 年金   \HqNAE2T  
applied cost 已分配成本   F}F&T  
applied expense 已分配費用   QA< Rhv,  
applied manufacturing expense 己分配製造費用   (7vF/7BZ|_  
apportioned charge 攤派費用   AP vDP?  
appreciation 漲價   o)h_H;  
article of association 公司章程   MV5_L3M  
assessment 課稅   =m!-m\B/  
assets 資產   qyZ" %Kz  
attorney fee 律師費   `tBgH_$M  
audit 審計   !=pn77`g>  
auditor 審計員    DGRXd#  
average 平均數   2y//
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average cost 平均成本   m}C>ti`VD  
bad debt 壞賬   (SWYOMo"  
balance 餘額   q3mJ782p]  
balance sheet 資產負債表   X.OD`.!>  
bank account 銀行賬戶   lNz7u:U3  
bank balance 銀行結存   aT{_0m$G10  
bank charge 銀行手續費   L9r8BK;  
bank deposit 銀行存款   34`'M+3  
bank discount 銀行貼現   6^V=?~a&z  
bank draft 銀行匯票   u8'Zl8g  
bank loan 銀行借款    A#K14Ayr  
bank overdraft 銀行透支   @'w"R/,n-@  
bankers acceptance 銀行承兌   IshKH-  
bankruptcy 破產   UxbjA- U[  
bearer 持票人   ,`|3KE9  
beneficiary 受益人   6hw=  
bequest 遺產   ~FZ&.<s  
bill 票據   tWJZoD6}h  
bill of exchange 匯票   S*==aftl(  
bill of lading 提單   s(5Y  
bills discounted 貼現票據   [glLre^  
bills payable 應付票據   4-? C>  
bills receivable 應收票據   lsgh#x  
board of directors 董事會   :{PJI,  
bonds 債券   D60aH!ft  
bonus 紅利   PxTwPl  
book value 賬面價值   ;%B(_c   
bookkeeper 簿記員   ?}Z1bH  
bookkeeping 簿記   ed]=\Key  
branch office general ledger 支店往來賬戶   $3W;=Id=+  
broker 經紀人   <5-[{Q/2z  
brought down 接前   O_2pIbh  
brought forward 接上頁   z#zI1Am(O  
budget 預算   %oF
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by-product 副產品   q2/pNV#  
by-product sales 副產品銷售   o@r7 n>G  
capital 股本   c-x,fS"&W  
capital income 資本收益   4~ q5,^kgB  
capital outlay 資本支出   18)'c?^.  
capital stock 股本   #9B)Xx!g  
capital stock certificate 股票   QHDXW1+|^  
carried down 移後   ]S&
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carried forward 移下頁   HeK/7IAqp  
cash 現金   ^T( .k=  
cash account 現金賬戶   hjU::m,WX  
cash in bank 存銀行現金   }'5MK  
cash on delivery 交貨收款   %r<rcY  
cash on hand 庫存現金   h(<,fg1  
cash payment 現金支付   cCSs  
cash purchase 現購   .\\DKh%  
cash sale 現沽   aB* Bz]5;E  
cashier 出?#123;員   gcii9vz `  
cashiers check 本票   w~ .f  
certificate of deposit 存款單折   +cD<:"L'
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certificate of indebtedness 借據   >Y&N8PHD  
certified check 保付支票   
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certified public accountant 會計師   z F_M*8=  
charges 費用   5 z~1Dw  
charge for remittances 匯水手續費   ?# Mr  
charter 營業執照   H ;7(}:.  
chartered accountant 會計師   y>R=`A1b  
chattles 動產   8J *"%C$qe  
check 支票   K#l:wH_  
che stub 支票存根   @:;)~V  
closed account 己結清賬戶   wGU*:k7p  
closing 結算   5uGqX"  
closing entries 結賬紀錄   o=
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closing stock 期末存貨   >lmi@UN|k  
closing the book 結賬   AG3>V+k{Lv  
columnar journal 多欄日記賬   -B>++r2A^  
combination 聯合   n?oW< &  
commission 佣金   g6W)4cC8 a  
commodity 商品   Qf58ig-vCY  
common stock 普通股   ,f kcp]}  
company 公司   fr,7rS/w{l  
compensation 賠償   "MxnFeLM#  
compound interest 複利   7@C<oy_bb  
consignee 承銷人   Y}@&h!  
consignment 寄銷   68bQ;Dv  
consignor 寄銷人   zuP B6W^  
consolidated balance sheet 合併資產負債表   LU+3{O5y  
consolidated profit and loss account 合併損益表   <i
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consolidation 合併   {qDSPo  
construction cost 營建成本   32l3vv.j  
construction revenue 營建收入   DDvh4<
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contract 合同   lNNv|YiL  
control account 統制賬戶   ]~844Jp  
copyright 版權   3yANv?$a  
corporation 公司   h,QKd>4:CF  
cost 成本   Pl(Q,e7O]  
cost accounting 成本會計   @<<<C?CTv  
cost of labour 勞工成本   cD@(/$wt  
cost of production 生產成本   w;D+y*2  
cost of manufacture 製造成本   c@YI;HS_g  
cost of sales 銷貨成本   %/EVUN9=  
cost price 成本價格   _t:$XJ`bTk  
credit 貸方   }L &^xe  
credit note 收款通知單   W"724fwu&  
creditor 債權人   xE1 eT ,  
crossed check 橫線支票   O[# 27_dH  
current account 往來活期賬戶   hS_6  
current asset 流動資產   QU#w%|
  
current liability 流動負債   ?m![Pg%  
current profit and loss 本期損益   fz;iOjr>  
debit 借方   ,?PTcQF  
debt 債務   eeIhed9  
debtor 債務人   mrTlXXz  
deed 契據   dL:-Y.?0M  
deferred assets 遞延資產   R5"K]~  
deferred liabilities 遞延負債   6Vww;1J  
delivery 交貨   ]d55m/(   
delivery expense 送貨費   0,r}o  
delivery order 出貨單   PEc,l>u9  
demand draft 即期匯票   m[i
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demand note 即期票據   ~0?mBy!-O  
demurrage charge 延期費   ot@|!V  
deposit 存款   0WT{,/>  
deposit slip 存款單   SH3|sXH<  
depreciation 折舊   n-5W*zk1  
direct cost 直接成本   e}mD ]O}  
direct labour 直接人工   hp8%.V$f  
director 董事   nJbtS#`G4  
discount 折扣   s~X+*@.  
discount on purchase 進貨折扣   d#6`&
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