[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。   r:sa|+  
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acceptance 承兌   \lg ^rfj  
account 賬戶   $ 5"  
accountant 會計員   YXp\C"~g  
accounting 會計   $]LS!@ Rm  
accounting system 會計制度   $TK*w8@:  
accounts payable 應付賬款   ;?{^LiD+F  
accounts receivable 應收賬款   FF#Aq  
accumulated profits 累積利益   ` +YtTK  
adjusting entry ?#123;整記錄   }a
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adjustment ?#123;整   Pyuul4(  
administration expense 管理費用   pJFn 8&!J  
advances 預付   bf/6AY7  
advertising expense 廣告費   &vmk!wAs  
agency 代理   v9 \n=Z  
agent 代理人   i1x4$}  
agreement 契約   ,LwinjHA*  
allotments 分配數   #U-y<[ 3  
allowance 津貼   80Y%C-Y:  
amalgamation 合併   N&G'i.w/  
amortization 攤銷   v/ Ge+o0K  
amortized cost 應攤成本   yhgGvyD
 
annuities 年金   "81'{\(I_  
applied cost 已分配成本   HsYzIQLL  
applied expense 已分配費用   8Ze> hEG  
applied manufacturing expense 己分配製造費用   {*;8`+R&  
apportioned charge 攤派費用   qcO~}MJr}^  
appreciation 漲價   3 chx4  
article of association 公司章程    B=*0  
assessment 課稅   KGOhoiR9:C  
assets 資產   2K_ QZ  
attorney fee 律師費   >h%>s4W  
audit 審計   z$1 |D{  
auditor 審計員   hbYstK;]Z  
average 平均數   |-6`S1.  
average cost 平均成本   KK 7}q<&i  
bad debt 壞賬   1^^{;R7N  
balance 餘額   (_#E17U)_  
balance sheet 資產負債表   346 z`5  
bank account 銀行賬戶   9wCgJ$te  
bank balance 銀行結存   5@l5exuG*m  
bank charge 銀行手續費   -Y+pLvG*  
bank deposit 銀行存款   5 v.&|[\k  
bank discount 銀行貼現   P8=|#yCi  
bank draft 銀行匯票   ]a.e;c-  
bank loan 銀行借款   PI L)(%
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bank overdraft 銀行透支   ~H#c-B  
bankers acceptance 銀行承兌   h];H]15&  
bankruptcy 破產   &wU"6E  
bearer 持票人   ]?_~QE`  
beneficiary 受益人   .}F 39TS2  
bequest 遺產   sR$abN+u  
bill 票據   KPy)%i  
bill of exchange 匯票   %H?B5y  
bill of lading 提單   waz5+l28  
bills discounted 貼現票據   { (.@bT@  
bills payable 應付票據   g:RS7od=,  
bills receivable 應收票據   +h-% {  
board of directors 董事會   QN;5+p
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bonds 債券   ag8)^p'9  
bonus 紅利   #SHJ0+)o  
book value 賬面價值   bX[ZVE(L  
bookkeeper 簿記員   >#n"r1  
bookkeeping 簿記   An>ai N
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branch office general ledger 支店往來賬戶   5vD\?,f E  
broker 經紀人   gHh(Q RA  
brought down 接前   r=.@APZB  
brought forward 接上頁   aVHID{Gf Z  
budget 預算   _fgsHx>l7  
by-product 副產品   /Q9
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by-product sales 副產品銷售   ~c&sr5E  
capital 股本   ^%%Rf  
capital income 資本收益   :)Es]wA#HZ  
capital outlay 資本支出   V*JqC  
capital stock 股本   tMd SdJ8  
capital stock certificate 股票   CC@U'9]bH  
carried down 移後   _GY2|x2c  
carried forward 移下頁   yLqhj7  
cash 現金   #Qg)4[pMJ  
cash account 現金賬戶   U5ph4G  
cash in bank 存銀行現金   ox<6qW  
cash on delivery 交貨收款   QNE/SSL  
cash on hand 庫存現金   8T.b T6  
cash payment 現金支付   mGg/F&G9  
cash purchase 現購   D;2V|CkU  
cash sale 現沽   B
bFLT@W4  
cashier 出?#123;員   )y:M8((%  
cashiers check 本票   `B&E?x  
certificate of deposit 存款單折   r]}6iF.  
certificate of indebtedness 借據   s`Z.H5V>\  
certified check 保付支票   })8D3k
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certified public accountant 會計師   0 -M i q  
charges 費用   gs0
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charge for remittances 匯水手續費   5KbPpKpd  
charter 營業執照   r9-ayp#pC  
chartered accountant 會計師   7H6G e-u  
chattles 動產   nT4Ryld  
check 支票   &B:L9^  
che stub 支票存根   L\#G#1x8  
closed account 己結清賬戶    O|Vc  
closing 結算   k
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closing entries 結賬紀錄   z+M{zr  
closing stock 期末存貨   N DI4EA~z  
closing the book 結賬   DdISJWc'`5  
columnar journal 多欄日記賬   Qhe<(<^J,  
combination 聯合   irw5<l  
commission 佣金   ORqqzy +  
commodity 商品   wYFkGih  
common stock 普通股   ,6^Xn=o #  
company 公司   3GL?&(eU;  
compensation 賠償   -#<{3BJTrz  
compound interest 複利  
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consignee 承銷人   JSq3)o9?/  
consignment 寄銷   %Y/;jCY  
consignor 寄銷人   w|I5x}Z FG  
consolidated balance sheet 合併資產負債表   pi70^`@'B  
consolidated profit and loss account 合併損益表   K)1Lg?j  
consolidation 合併   O,+9r_Gh  
construction cost 營建成本   qb=%W  
construction revenue 營建收入   'lEIwJV$  
contract 合同   6]GHC
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control account 統制賬戶  
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copyright 版權   v0!(&g3Sd  
corporation 公司   ~[ aV\r?  
cost 成本   2!9W:I7  
cost accounting 成本會計   qxyY2&  
cost of labour 勞工成本   3DCR n :  
cost of production 生產成本   9!r0uU"  
cost of manufacture 製造成本   G.N`  
cost of sales 銷貨成本   3ohHBo  
cost price 成本價格   U![$7k>,pr  
credit 貸方   g@t..xJ,  
credit note 收款通知單   gs.+|4dv  
creditor 債權人   ?|`n&HrP  
crossed check 橫線支票   ;K4=fHl  
current account 往來活期賬戶   +|<bb8
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current asset 流動資產   Mj2Dat`p9  
current liability 流動負債   >#;_Ebl@  
current profit and loss 本期損益   Cnc=GTRi  
debit 借方   @^# 9N!Fj]  
debt 債務   VWYNq^<AT  
debtor 債務人   >po l
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deed 契據   ]f`UflMO8  
deferred assets 遞延資產   uHZj pMoM  
deferred liabilities 遞延負債   <Vh5`-J  
delivery 交貨   SEu:31k{o  
delivery expense 送貨費   o8A8fHl  
delivery order 出貨單   &liFUP?   
demand draft 即期匯票   B'O1dRj&6  
demand note 即期票據   yk^2<?z>2  
demurrage charge 延期費   3qV~C{S  
deposit 存款   x a\~(B.  
deposit slip 存款單   6/'X$
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depreciation 折舊   !6#.%"{-  
direct cost 直接成本   >$3 =yw%  
direct labour 直接人工   @.dM1DN)  
director 董事   4Pf"R~&[  
discount 折扣   +,T}x+D  
discount on purchase 進貨折扣   %rl<%%T#.M  
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