[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。   I"!{HnSG`  
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acceptance 承兌   FSB$D)4z>b  
account 賬戶   'GyPl  
accountant 會計員   tv{.iM|V c  
accounting 會計   `sXx,sV?B  
accounting system 會計制度   1W8W/Y=hT  
accounts payable 應付賬款   q8lK6
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accounts receivable 應收賬款   z~_\onC  
accumulated profits 累積利益   .G]# _U  
adjusting entry ?#123;整記錄   ~_&.A*Jh  
adjustment ?#123;整   ;0*^98K  
administration expense 管理費用   ig,|3(  
advances 預付   tvUvd(8w  
advertising expense 廣告費   >tzXbmFp;  
agency 代理   t<7WM'2<y  
agent 代理人   525>=h  
agreement 契約   QUDVsN#  
allotments 分配數   cmeyCyV*  
allowance 津貼   Ed-gYL^<  
amalgamation 合併   ZL>V9 UWN  
amortization 攤銷   @r MW_7[y  
amortized cost 應攤成本   i=D,T[|>a  
annuities 年金   (D{}1sZBQ  
applied cost 已分配成本   E~P0}'  
applied expense 已分配費用   m [g}vwS  
applied manufacturing expense 己分配製造費用   F~AS(sk  
apportioned charge 攤派費用   iQF}x&a<  
appreciation 漲價   8iNAs#s  
article of association 公司章程   H^g<`XEgw  
assessment 課稅   :I('xVNPz  
assets 資產   ss<'g@R  
attorney fee 律師費   c v 9 6F  
audit 審計   OKVYpf  
auditor 審計員   o;mIu#u  
average 平均數   g@ k9w{ _  
average cost 平均成本   "Zk6B"o)  
bad debt 壞賬   ^IH1@  
balance 餘額   {p 0'Lc<3n  
balance sheet 資產負債表   {1
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bank account 銀行賬戶   .B13)$C  
bank balance 銀行結存  
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bank charge 銀行手續費   H~i],WD  
bank deposit 銀行存款   8tMt
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bank discount 銀行貼現   ^Q>*f/.KN  
bank draft 銀行匯票    G{.+D2  
bank loan 銀行借款   7 L\?  
bank overdraft 銀行透支   DcA'{21  
bankers acceptance 銀行承兌   &*aU2{,s,;  
bankruptcy 破產   o3qv945  
bearer 持票人   .}N^AO=  
beneficiary 受益人   #pSOZX  
bequest 遺產   uN 62>  
bill 票據   63S1ed[  
bill of exchange 匯票   .M2&ad :  
bill of lading 提單   S$52KOo  
bills discounted 貼現票據   sV[Z|$&Z  
bills payable 應付票據   5-HJ&Q
 
bills receivable 應收票據   j*4S]!  
board of directors 董事會   |vz;bJG  
bonds 債券   Z!reX6  
bonus 紅利   0 
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book value 賬面價值   #\BI-z t  
bookkeeper 簿記員   !^fR8Tp9  
bookkeeping 簿記   PAV2w_X~  
branch office general ledger 支店往來賬戶   qk,y|7p  
broker 經紀人   F |81i$R  
brought down 接前   ;/ KF3 %  
brought forward 接上頁   IGT_ 5te  
budget 預算   {K4t8T]  
by-product 副產品   /'6[*]IZP  
by-product sales 副產品銷售   [V, ;X  
capital 股本   lMez!qx,=  
capital income 資本收益   MIF[u:&  
capital outlay 資本支出   ?]D+H%3[$i  
capital stock 股本   ]wpYxos  
capital stock certificate 股票   $L8s/1up  
carried down 移後   ws>Iyw.u  
carried forward 移下頁   &W+G{W{3  
cash 現金   Ko|xEz=  
cash account 現金賬戶   ?{,)XFck  
cash in bank 存銀行現金   H)T# R?  
cash on delivery 交貨收款   M
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cash on hand 庫存現金   5qQ(V)ah  
cash payment 現金支付   n UCk0:{  
cash purchase 現購   B4Af  
cash sale 現沽   , )pt_"-XA  
cashier 出?#123;員   50bP&dj&  
cashiers check 本票   efkie}  
certificate of deposit 存款單折   p] |M
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certificate of indebtedness 借據   '3UIri
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certified check 保付支票   >m6,xxTR  
certified public accountant 會計師   Z?v6pjZ?  
charges 費用   zw0 r i6  
charge for remittances 匯水手續費   [I<'E LX  
charter 營業執照   q\y#  
chartered accountant 會計師   GVc[p\h(  
chattles 動產   +Y9D!=_lj  
check 支票   k>;r9^D  
che stub 支票存根  
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closed account 己結清賬戶   >\x_"o R  
closing 結算   9hLmrYNM1
 
closing entries 結賬紀錄   T{{AZV"pB  
closing stock 期末存貨   $_7d! S"  
closing the book 結賬   \]#;!6ge  
columnar journal 多欄日記賬   _B7?C:8Q-  
combination 聯合   f.84=epv  
commission 佣金   LOUKUReE  
commodity 商品   !na0Y  
common stock 普通股   X1V}%@3:  
company 公司   zV(tvt  
compensation 賠償   }%ZG>LG5J  
compound interest 複利   ($ B]9*  
consignee 承銷人   f+aS2k(e>  
consignment 寄銷   m>-^K  
consignor 寄銷人   ^AjYe<RU}  
consolidated balance sheet 合併資產負債表   9EA !j}  
consolidated profit and loss account 合併損益表   aU]O$Pg{  
consolidation 合併   I;.! hV>E  
construction cost 營建成本   -anFt+f-  
construction revenue 營建收入   Hs` #{W{.  
contract 合同   z'}=A  
control account 統制賬戶   ])ALAAIc-  
copyright 版權   -k[tFBlw  
corporation 公司   p<0kmA<B/  
cost 成本   s?;<F  
cost accounting 成本會計   "tz0ko,(  
cost of labour 勞工成本    MV;Y?%>  
cost of production 生產成本   VRQbf  
cost of manufacture 製造成本   Up/u|A$0V  
cost of sales 銷貨成本   0jJ28.kOp  
cost price 成本價格   5)n:<U*  
credit 貸方   >[%.h(h/%  
credit note 收款通知單   Vh .;p.!e  
creditor 債權人   ]T3BDgu%&  
crossed check 橫線支票   vD)A)  
current account 往來活期賬戶   .";tnC!e  
current asset 流動資產   gQpD] p%k  
current liability 流動負債   <&Y}j&(  
current profit and loss 本期損益   ;]oXEq`  
debit 借方   l F}$`6  
debt 債務   vPl6Dasr  
debtor 債務人   &(uF&-PwO4  
deed 契據   B-ri}PA  
deferred assets 遞延資產   K.iH  
deferred liabilities 遞延負債   j zmSFKg*  
delivery 交貨   Z/6'kE{l  
delivery expense 送貨費   j#nO6\&o  
delivery order 出貨單   b6WC@j`*T  
demand draft 即期匯票   sRe#{EuJ  
demand note 即期票據   ^~r&}l4c,  
demurrage charge 延期費   hNq8 uyKx  
deposit 存款   fCt\2);a  
deposit slip 存款單   5nxS+`Pn.)  
depreciation 折舊   F3Ak'h{Ay  
direct cost 直接成本   ),y!<\oQ  
direct labour 直接人工   [;IDTo!<>  
director 董事   X\3
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discount 折扣   DtJTnvG~B  
discount on purchase 進貨折扣   H6PXx  
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