[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。   `n$I]_}/%  
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acceptance 承兌   k9)jjR*XxG  
account 賬戶   fYp'&Btb]x  
accountant 會計員   GMMp|WV|  
accounting 會計   LAVAFlK5  
accounting system 會計制度   b}0,\B%  
accounts payable 應付賬款   e"/;7:J5\  
accounts receivable 應收賬款   ;epV<{e$q4  
accumulated profits 累積利益   8dV=[+  
adjusting entry ?#123;整記錄   S M!Txe#  
adjustment ?#123;整   9[1`jtm  
administration expense 管理費用   (EK"V';  
advances 預付   t0z!DOODZP  
advertising expense 廣告費   ;w'D4p= P  
agency 代理   HOw-]JSP2  
agent 代理人   +#GQ,  
agreement 契約   |3F02
 
allotments 分配數   ?dD&p8{  
allowance 津貼   hZh9uI7.  
amalgamation 合併   eAX )^q  
amortization 攤銷   )\sc83L  
amortized cost 應攤成本   "J+3w  
annuities 年金   K#*reJ}K  
applied cost 已分配成本   D!.[q-<  
applied expense 已分配費用   R>,:A%?^b5  
applied manufacturing expense 己分配製造費用   u`y><w4i  
apportioned charge 攤派費用   *F ?8c  
appreciation 漲價   M>&%(4K  
article of association 公司章程   m<{<s T  
assessment 課稅   /V8}eZ97  
assets 資產   O<96/a'  
attorney fee 律師費   s4 6}s{6   
audit 審計   hQ]H /+\  
auditor 審計員   L !
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average 平均數   dYSr4pb  
average cost 平均成本   Ynp{u`?  
bad debt 壞賬   zXv3:uRp.  
balance 餘額   G"X8}:}  
balance sheet 資產負債表   AgV G`q  
bank account 銀行賬戶   YGv<VOWG2  
bank balance 銀行結存   &8%e\W\K:/  
bank charge 銀行手續費   b8LoIY*  
bank deposit 銀行存款   Hu.t 3:w  
bank discount 銀行貼現   N` aF{3[  
bank draft 銀行匯票   @) s,{F  
bank loan 銀行借款   q6_u@:3u  
bank overdraft 銀行透支   5WC+guK7  
bankers acceptance 銀行承兌   rFaF Bd  
bankruptcy 破產   PH?#)lD  
bearer 持票人   @fs`=lL/  
beneficiary 受益人   Y^ kXSU  
bequest 遺產    Np'2}6P  
bill 票據   ?_"+^R z  
bill of exchange 匯票   Y2d;E.DH8  
bill of lading 提單   p3]_}Y D[#  
bills discounted 貼現票據   e *@{%S  
bills payable 應付票據   c6nflk.l  
bills receivable 應收票據   dFH$l  
board of directors 董事會   Kl2lbe7  
bonds 債券   2 Yp7  
bonus 紅利   ]l'Y'z,}  
book value 賬面價值   K$M^gh0  
bookkeeper 簿記員   Jrg2/ee,*  
bookkeeping 簿記   #<e\QE'!  
branch office general ledger 支店往來賬戶   i /~
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broker 經紀人   ,hq)1u  
brought down 接前   M9y<t'
  
brought forward 接上頁   ?T>'j mmV=  
budget 預算   .C2TQ:B,.  
by-product 副產品   Q tbbb3m;  
by-product sales 副產品銷售   z"+Mrew  
capital 股本   A,%C,*)Cg  
capital income 資本收益   ;QW3CEaUq  
capital outlay 資本支出   EI
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capital stock 股本   ?;vgUO  
capital stock certificate 股票   @J5Jpt*IE  
carried down 移後   TF 
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carried forward 移下頁   ^ <Pq,u%k  
cash 現金   nBHnkbKoy  
cash account 現金賬戶   A5i:x$ww  
cash in bank 存銀行現金   s<9RKfm  
cash on delivery 交貨收款   GN!qyT  
cash on hand 庫存現金   (9<guv  
cash payment 現金支付   wk6NG/<  
cash purchase 現購   hoQs @[  
cash sale 現沽   .&9 i  
cashier 出?#123;員   oS 7(s  
cashiers check 本票   9lGOWRxR)  
certificate of deposit 存款單折   q EP 4  
certificate of indebtedness 借據   xdf82)  
certified check 保付支票   <{2e#
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certified public accountant 會計師   qTAc[Ko  
charges 費用   ]J:1P`k.  
charge for remittances 匯水手續費   Tsz p3,] f  
charter 營業執照   C4
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chartered accountant 會計師   zN{K5<7o  
chattles 動產   rAs,X  
check 支票   [5uRS}!  
che stub 支票存根   [8
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closed account 己結清賬戶   #]#sGmW/L  
closing 結算   #% of;mJv  
closing entries 結賬紀錄   /[6j)HIS  
closing stock 期末存貨   $KLD2BAL  
closing the book 結賬   8me ]JRw  
columnar journal 多欄日記賬   mcn 2Wt  
combination 聯合   W
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commission 佣金   :^Fh!br==  
commodity 商品   "=6 v&G]U4  
common stock 普通股   /DqLrA  
company 公司   y_HN6  
compensation 賠償   -jn WZ5.  
compound interest 複利   BWrv%7  
consignee 承銷人   yuDZ~0]R  
consignment 寄銷   E@-KGsdhK  
consignor 寄銷人   b8%C*r7  
consolidated balance sheet 合併資產負債表   $uap8nN  
consolidated profit and loss account 合併損益表   j 6  
consolidation 合併   rHf&:~   
construction cost 營建成本   CBDG./  
construction revenue 營建收入   @FC"nM  
contract 合同   zCOgBT~p  
control account 統制賬戶   hUD7_arKF  
copyright 版權   aB]m*~  
corporation 公司   u~3%bJ]  
cost 成本   KAsS[  
cost accounting 成本會計   ZkIgL  
cost of labour 勞工成本   #[
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cost of production 生產成本   2MATpV#BT  
cost of manufacture 製造成本  
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cost of sales 銷貨成本   [tg^GOf '  
cost price 成本價格   ?W(6  
credit 貸方   =7m}yDs6$  
credit note 收款通知單   quvanxV-L  
creditor 債權人   uP<0WCN  
crossed check 橫線支票   u(OW gbA3  
current account 往來活期賬戶   }g3+{\x8  
current asset 流動資產   *loOiM\5a  
current liability 流動負債    )@~J  
current profit and loss 本期損益   /s-A?lw^2  
debit 借方   v^ /Q 8Q  
debt 債務   +3a?`Z  
debtor 債務人   `'\t$nU  
deed 契據   4;HJ;0-ps  
deferred assets 遞延資產   TZtjbD>B  
deferred liabilities 遞延負債   y$3;$ R^  
delivery 交貨   Y3h/~bM%
 
delivery expense 送貨費   .<z!3O&L  
delivery order 出貨單   d/}SAvtt  
demand draft 即期匯票   u7xDau(c  
demand note 即期票據   !r`,=
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demurrage charge 延期費   8)kLV_+%  
deposit 存款   xil[#W]7Ge  
deposit slip 存款單   T \CCF  
depreciation 折舊   +4\U)Z/\  
direct cost 直接成本   2DB7+aZ*  
direct labour 直接人工   pGSai&  
director 董事   CiR%Ujf  
discount 折扣   ~V/?H!r'{}  
discount on purchase 進貨折扣   t6BHGX{o  
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