[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。   y\FQt];z)  
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acceptance 承兌   Et0gPX-  
account 賬戶   S5).\1m h[  
accountant 會計員   ]46h!@~aC  
accounting 會計   T9yI%;D  
accounting system 會計制度   +~V% R{h  
accounts payable 應付賬款   /@`"&@W'  
accounts receivable 應收賬款   lQIg0G/3  
accumulated profits 累積利益   V^s, 3C  
adjusting entry ?#123;整記錄   )z7CT|h7S  
adjustment ?#123;整   fbApE  
administration expense 管理費用   y
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advances 預付   ?p{-Yp*h  
advertising expense 廣告費   G#7*O`  
agency 代理   ]3v)3Wp  
agent 代理人   Hk}P  
agreement 契約   4
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allotments 分配數   Es[3Ppz  
allowance 津貼   D[>:az`  
amalgamation 合併   WL+EpNKSf  
amortization 攤銷   !zK"y[V  
amortized cost 應攤成本   z>!./z]p  
annuities 年金   }9ulHiR  
applied cost 已分配成本   }R*%q  
applied expense 已分配費用   t]B`>SL3W  
applied manufacturing expense 己分配製造費用   ~B I`{/O=  
apportioned charge 攤派費用   8(? &=>@  
appreciation 漲價   (Nzh1ul\}  
article of association 公司章程   "-:H$  
assessment 課稅   t ]BG)]  
assets 資產   Yup#aeXY/  
attorney fee 律師費   OdNo2SO  
audit 審計   u&*[  
auditor 審計員   PS~_a  
average 平均數   X!hzpg(`hR  
average cost 平均成本   &&;.7E  
bad debt 壞賬   T$kuv`?  
balance 餘額   CV[9i  
balance sheet 資產負債表   'A[PUSEE  
bank account 銀行賬戶   P,8TO-e7  
bank balance 銀行結存   @0@WklA JA  
bank charge 銀行手續費   zeGWM,!  
bank deposit 銀行存款   /%g@ ;  
bank discount 銀行貼現   3ko h!q+  
bank draft 銀行匯票   +wj}x?ZeV  
bank loan 銀行借款   %0&,_jM/9  
bank overdraft 銀行透支   p4uzw  
bankers acceptance 銀行承兌   6EY\  
bankruptcy 破產   7b~uU@L`  
bearer 持票人   h7eb/xEto  
beneficiary 受益人   6(7 56  
bequest 遺產   &tUX(  
bill 票據   N(i.E5&9  
bill of exchange 匯票   GYtgw9 "Y  
bill of lading 提單   *lDVV,T'}w  
bills discounted 貼現票據   PC5$TJnj3  
bills payable 應付票據   1#L%Q(G  
bills receivable 應收票據   1TEKq#t;y  
board of directors 董事會   q"269W:  
bonds 債券   $mT)<N ;w  
bonus 紅利   |QZ E  
book value 賬面價值   6# bTlmcg  
bookkeeper 簿記員   [$} \Gv  
bookkeeping 簿記   +6:
  
branch office general ledger 支店往來賬戶   e6*,MnqBh  
broker 經紀人   JV,h1/a("  
brought down 接前   QUkP&sz  
brought forward 接上頁   8i^ ./P  
budget 預算   E 6#/@C,  
by-product 副產品   [kkhVi5;A  
by-product sales 副產品銷售   3K||(  
capital 股本   :/gHqEC24  
capital income 資本收益   SP<(24zdd  
capital outlay 資本支出   SWtqp(h]'  
capital stock 股本   OGW3Pe0Z'  
capital stock certificate 股票   8@doKOA~T  
carried down 移後   k^d^Todq.  
carried forward 移下頁   2asRJ97qES  
cash 現金   N*[b26  
cash account 現金賬戶   O=LW[h!  
cash in bank 存銀行現金   F7<u1Rx]  
cash on delivery 交貨收款   P@bPdw!JA  
cash on hand 庫存現金   g3Q;]8Y&  
cash payment 現金支付   e)s l  
cash purchase 現購   Y4N7# 5  
cash sale 現沽   R:l&2  
cashier 出?#123;員   "([gN:   
cashiers check 本票   x44V 9-o  
certificate of deposit 存款單折   HS*Y%*  
certificate of indebtedness 借據   $[Ut])4 ~  
certified check 保付支票   r(>812^\  
certified public accountant 會計師   #Mk3cp^Yl  
charges 費用   K8&) kfyI  
charge for remittances 匯水手續費   - G7)Y:  
charter 營業執照   UvU@3[fw  
chartered accountant 會計師   ^?0'\
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chattles 動產   :
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check 支票   \ C$t  
che stub 支票存根   "J*>g(H53  
closed account 己結清賬戶   s;l"'6:_  
closing 結算   Z{t `f[  
closing entries 結賬紀錄   FbMtor  
closing stock 期末存貨   .*n*eeD
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closing the book 結賬   }tBw<7fe  
columnar journal 多欄日記賬   !5h8sD;  
combination 聯合   g9;s3qXiG  
commission 佣金   %TAS4hnu%  
commodity 商品   a>-qHX-l  
common stock 普通股   X. Ur`X  
company 公司   qnQ".  
compensation 賠償   ]ZP!y  
compound interest 複利   o\><e1P  
consignee 承銷人   QrFKjmD<  
consignment 寄銷   R'vNJDFY  
consignor 寄銷人   hi(e%da  
consolidated balance sheet 合併資產負債表   Wt@hST  
consolidated profit and loss account 合併損益表   $!$If( 7  
consolidation 合併   +84 p/B#  
construction cost 營建成本   l{]KA4  
construction revenue 營建收入   O3T7O`H[  
contract 合同   =z"8#_3A  
control account 統制賬戶   f.%3G+  
copyright 版權   3P>1-=  
corporation 公司   \M|:EG%  
cost 成本   !Ea9 fe  
cost accounting 成本會計   O#):*II`9  
cost of labour 勞工成本   >z /.8!#Q  
cost of production 生產成本   !;vv-v,LQ  
cost of manufacture 製造成本   9@IL547V  
cost of sales 銷貨成本   4Z=`;  
cost price 成本價格   &w`DF,k|  
credit 貸方   vf#d  
credit note 收款通知單   JC9$"0d7  
creditor 債權人   ^~vM*.j~j  
crossed check 橫線支票   j+3
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current account 往來活期賬戶   f
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current asset 流動資產   {_Ll'S  
current liability 流動負債   Ahba1\,N$  
current profit and loss 本期損益   sV5") /~  
debit 借方   [MKG5=kaE  
debt 債務   <s\ZqL$f  
debtor 債務人   |*b-m k  
deed 契據   OAiv3"p  
deferred assets 遞延資產   |v : )9  
deferred liabilities 遞延負債   T>b"Gj /  
delivery 交貨   &Ruq8n<  
delivery expense 送貨費   %{ 3q=9ii  
delivery order 出貨單   Ac*J;fI  
demand draft 即期匯票   $%'3w~h`  
demand note 即期票據   KZcmNli&A  
demurrage charge 延期費   @OFx nF`
 
deposit 存款   P zM yUv  
deposit slip 存款單   8HZ+r/j  
depreciation 折舊   m__pQu:  
direct cost 直接成本   |6^%_kO!|  
direct labour 直接人工   cPAR.h,b?  
director 董事   .oLV\'HAR  
discount 折扣   0b n%L~KU  
discount on purchase 進貨折扣   Uey'c1  
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