[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。   D]03eu  
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acceptance 承兌   |\9TvN^$`  
account 賬戶   Im72Vt:p-  
accountant 會計員   fw-\|fP  
accounting 會計   vT{kL  
accounting system 會計制度   " M H6fF  
accounts payable 應付賬款   HIc a nk  
accounts receivable 應收賬款   kI\tqNJi  
accumulated profits 累積利益   x~DLW1I  
adjusting entry ?#123;整記錄   2.I^Xf2  
adjustment ?#123;整   MmoR~~*  
administration expense 管理費用   ]`o!1(GA  
advances 預付   Z*!O:/B  
advertising expense 廣告費   Kx`/\u=/  
agency 代理   S33j?+
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agent 代理人   %j,iAUE<  
agreement 契約   TpfZ>d2  
allotments 分配數   &l2 TeC@;  
allowance 津貼   .IrNa>J
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amalgamation 合併   <,@%*G1-  
amortization 攤銷   z!wDpG7b  
amortized cost 應攤成本   ~W#sTrK

 
annuities 年金  
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applied cost 已分配成本   cNK)5- U  
applied expense 已分配費用   @4+#Xd7"  
applied manufacturing expense 己分配製造費用   m?CZQq,  
apportioned charge 攤派費用   G-um` /<%  
appreciation 漲價   hUpnI@  
article of association 公司章程   $K}DB N; 4  
assessment 課稅   #Z,E><t  
assets 資產   `FF8ie8L  
attorney fee 律師費   qv2!grp]*W  
audit 審計   S]/b\B.h+  
auditor 審計員   7{kP}?  
average 平均數   Sr Ca3PA  
average cost 平均成本   K >tf,  
bad debt 壞賬   7 h=QW5  
balance 餘額   N;sm*+r  
balance sheet 資產負債表   @'FE2^~Jj  
bank account 銀行賬戶   }(FPV*mS  
bank balance 銀行結存   k-LEI}h  
bank charge 銀行手續費     WY  
bank deposit 銀行存款   C}}/)BYi  
bank discount 銀行貼現   <O~WB  
bank draft 銀行匯票   x34f9! 't  
bank loan 銀行借款   (#\pQ51  
bank overdraft 銀行透支   =6 r:A<F!n  
bankers acceptance 銀行承兌   #$ thPZ  
bankruptcy 破產   ;iYff N  
bearer 持票人   "?}uQ5f  
beneficiary 受益人   fRZ KEIyk  
bequest 遺產   cDEJk?3+  
bill 票據   ?V(^YFzZ  
bill of exchange 匯票   Q\Kx"Y3i  
bill of lading 提單   AG6K daJ  
bills discounted 貼現票據   ;\;M =&{}  
bills payable 應付票據   g(x9S'H3l  
bills receivable 應收票據   AIijCL  
board of directors 董事會   Z?NW1m()F  
bonds 債券   V\ 5 L?}  
bonus 紅利   .3qu9eP  
book value 賬面價值   W !}{$  
bookkeeper 簿記員   =<z.mzqu5  
bookkeeping 簿記   /s:fW+C  
branch office general ledger 支店往來賬戶   h11.'Eej`  
broker 經紀人   d' >>E  
brought down 接前   hc Cp,b  
brought forward 接上頁   RD,5AShP  
budget 預算   <
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by-product 副產品   x*XH]&V  
by-product sales 副產品銷售   ShOX<Fb&  
capital 股本   H6TD@kL9Wr  
capital income 資本收益   C(T;>if0NH  
capital outlay 資本支出   (7FW9X;  
capital stock 股本   Ucw yxXI  
capital stock certificate 股票   Rf-
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carried down 移後   N5zlT  
carried forward 移下頁   
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cash 現金   E-5_{sc  
cash account 現金賬戶   8|?LN8rp  
cash in bank 存銀行現金   ow'Vz Ay-  
cash on delivery 交貨收款   XM1`x  
cash on hand 庫存現金   RJeDE
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cash payment 現金支付   eJCjJ)  
cash purchase 現購   {LzH&qu  
cash sale 現沽   bvBHYf:^  
cashier 出?#123;員   #K\?E.9h  
cashiers check 本票   FCj{A D  
certificate of deposit 存款單折   ^ZD
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certificate of indebtedness 借據   z&8un%Jt  
certified check 保付支票   UO Ug4  
certified public accountant 會計師   sZgRt  
charges 費用   'J)2g"T@  
charge for remittances 匯水手續費   B$Z3+$h fF  
charter 營業執照   0JuD^  
chartered accountant 會計師   x`R Tp:#  
chattles 動產   LjFqZrH  
check 支票   hg@ }@Wq\)  
che stub 支票存根   /Dtd#OAdr  
closed account 己結清賬戶   &QX`NO6  
closing 結算   S8Fmy1#  
closing entries 結賬紀錄   LA3<=R]  
closing stock 期末存貨   Uh1NO&i.W  
closing the book 結賬   YZ$ZcfXDW  
columnar journal 多欄日記賬   p{dwZ_gl  
combination 聯合   M6r^L6$N  
commission 佣金   CI:^\-z  
commodity 商品   %?C8mA'w  
common stock 普通股   o_M.EZO  
company 公司   Lw7=+h )  
compensation 賠償   xda; K~w  
compound interest 複利   %#L]]-%  
consignee 承銷人   _96~rel_P  
consignment 寄銷   fQK"h  
consignor 寄銷人   DHC+C4  
consolidated balance sheet 合併資產負債表   C`jM0Q  
consolidated profit and loss account 合併損益表   5v\!]?(O;  
consolidation 合併    ,B<l  
construction cost 營建成本   {%v-(  
construction revenue 營建收入   x3ERCqTR  
contract 合同   ixm&aW6<  
control account 統制賬戶   ]j~"m
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copyright 版權   ^\:8w0Y^  
corporation 公司   ]'~vI/p
 
cost 成本   ^&/G|  
cost accounting 成本會計   5BkV aF7Th  
cost of labour 勞工成本    mV^Zy  
cost of production 生產成本   8x{B~_~  
cost of manufacture 製造成本   ZPN roCK`  
cost of sales 銷貨成本   {+<P:jbz;  
cost price 成本價格   nfW&1a  
credit 貸方   88"Sai  
credit note 收款通知單   g @I6$Z  
creditor 債權人   ; |/leu8  
crossed check 橫線支票   NCqo@vE  
current account 往來活期賬戶   F 09DV<j  
current asset 流動資產   ~n')&u{  
current liability 流動負債   HpEQEIvt  
current profit and loss 本期損益   XMB[h   
debit 借方   /"H`.LD.?  
debt 債務   )Rat0$6  
debtor 債務人   %n%xR%|  
deed 契據   kPBV6 +d~  
deferred assets 遞延資產   |wEN
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deferred liabilities 遞延負債   @4(k(  
delivery 交貨   ;Yfv!\^|  
delivery expense 送貨費   l+][V'zL  
delivery order 出貨單   "N:XzG  
demand draft 即期匯票   F;lI+^}}  
demand note 即期票據   R`";Z$~{  
demurrage charge 延期費   ]9=h%5Ji>  
deposit 存款   @pI5lh  
deposit slip 存款單   +QM@VQ  
depreciation 折舊   F
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direct cost 直接成本  
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direct labour 直接人工   q{ 2I_[p  
director 董事   H
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discount 折扣   0,s$T2  
discount on purchase 進貨折扣   V~ ~=Qp+.  
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