[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。   v:U-6W_)|  
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acceptance 承兌   nK,w]{<wG!  
account 賬戶   PM+[,H  
accountant 會計員   =}*0-\QG  
accounting 會計    `]X
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accounting system 會計制度   +0~YP*I`/  
accounts payable 應付賬款   HhpDR  
accounts receivable 應收賬款   _LPHPj^Pg  
accumulated profits 累積利益   6pzSp  
adjusting entry ?#123;整記錄   yw!{MO  
adjustment ?#123;整   Z7#+pPt!  
administration expense 管理費用   Zh,71Umz  
advances 預付   +H.`MZ=  
advertising expense 廣告費   xmG<]WF>E  
agency 代理   YN,A)w:]  
agent 代理人   NgwbQ7)  
agreement 契約   "{n&~H`  
allotments 分配數   RpK@?[4s  
allowance 津貼   g*Ph
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amalgamation 合併   O}P`P'Y|'  
amortization 攤銷   OPi

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amortized cost 應攤成本   =WLY6)]A  
annuities 年金  
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applied cost 已分配成本   74u&%Rj  
applied expense 已分配費用   Kgv T"s.  
applied manufacturing expense 己分配製造費用   H[gWGbPq7  
apportioned charge 攤派費用   q<J~~'  
appreciation 漲價   y(&Ac[foS}  
article of association 公司章程   =I4lL] >  
assessment 課稅   d1
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assets 資產   pJ=#zsE0  
attorney fee 律師費   Mhu*[a=;x  
audit 審計   :A
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auditor 審計員   @,}UWU  
average 平均數   u y+pP!<  
average cost 平均成本   ~?dI*BZ)]  
bad debt 壞賬   lk!@?  
balance 餘額   s.#`&Sd>  
balance sheet 資產負債表   j+!v}*I![  
bank account 銀行賬戶   omFz@  
bank balance 銀行結存   ?5p>BER?  
bank charge 銀行手續費   >usL*b0%  
bank deposit 銀行存款   ZC?Xqp  
bank discount 銀行貼現   >sF)BoLc  
bank draft 銀行匯票   O2+6st  
bank loan 銀行借款   >eaaaq9B-  
bank overdraft 銀行透支   H::bwn`Vc  
bankers acceptance 銀行承兌   9^x> 3Bo  
bankruptcy 破產   ye97!nIg@  
bearer 持票人   Lr+$_ t}r  
beneficiary 受益人   Y@v>FlqI{  
bequest 遺產   K
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bill 票據   _M1%Z~  
bill of exchange 匯票   [KQi.u  
bill of lading 提單   &[9709 (=  
bills discounted 貼現票據  
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bills payable 應付票據   g7|@  
bills receivable 應收票據   ta0|^KAA  
board of directors 董事會   _GPe<H  
bonds 債券   zqku e%^?-  
bonus 紅利   Zfw,7am/  
book value 賬面價值   Om<a<q  
bookkeeper 簿記員   7^Uv7<pw  
bookkeeping 簿記   lYIH/:T  
branch office general ledger 支店往來賬戶   l}h!B_P'  
broker 經紀人   N[hG8f  
brought down 接前   [Pp'Ye~K@c  
brought forward 接上頁   ^Pf WG*  
budget 預算   h(4v8ae  
by-product 副產品   ;"I^ZFYX  
by-product sales 副產品銷售   :m;p:l|W  
capital 股本   _aphkeqd  
capital income 資本收益   XZf$K_F&M  
capital outlay 資本支出   h;Kx!5)y  
capital stock 股本   =wJX0A|  
capital stock certificate 股票   F@t3!bj9  
carried down 移後   qK+5NF|  
carried forward 移下頁   b>W%t  
cash 現金   R_KH"`q  
cash account 現金賬戶   Wqnc{oq|$  
cash in bank 存銀行現金   x;S @bY  
cash on delivery 交貨收款   #_1`)VS  
cash on hand 庫存現金   ~u{uZ(~
  
cash payment 現金支付   }bDm@NU  
cash purchase 現購    G *m0\  
cash sale 現沽   ]5O~+Nf  
cashier 出?#123;員   v19-./H^ j  
cashiers check 本票   e.C)jv6qr  
certificate of deposit 存款單折   D9df=lv mD  
certificate of indebtedness 借據   H\ %7%  
certified check 保付支票   %>yL1BeA4  
certified public accountant 會計師   mw!F{pw  
charges 費用   _t$sgz&  
charge for remittances 匯水手續費   ?[AD=rUC  
charter 營業執照   #spCtZE  
chartered accountant 會計師   }C:r9?T  
chattles 動產   \zY!qpX<  
check 支票   9x8fhAy}4  
che stub 支票存根   Q8NX)R  
closed account 己結清賬戶   RN1_S  
closing 結算   dG{A~Z z  
closing entries 結賬紀錄   CAJ'zA|o  
closing stock 期末存貨   _w{Qtj~s|  
closing the book 結賬   KXy6Eno  
columnar journal 多欄日記賬   _-D{-
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combination 聯合   y fSmDPh  
commission 佣金   "g|#B4'e  
commodity 商品   PsYpxNr  
common stock 普通股   p?!/+  
company 公司   1^}+=~  
compensation 賠償   UZMd~|  
compound interest 複利   S!UaH>Rh  
consignee 承銷人   ^c<Ve'-
 
consignment 寄銷   Wri<h:1  
consignor 寄銷人   A<{{iBEI`  
consolidated balance sheet 合併資產負債表   r" y.KD^  
consolidated profit and loss account 合併損益表   L#J1b!D&<6  
consolidation 合併   %A`+WYeuX  
construction cost 營建成本   f?Lw)hMrA  
construction revenue 營建收入   WLT"ji0w2  
contract 合同   (e~N q  
control account 統制賬戶   +2{Lh7Ks  
copyright 版權   JI}'dU>*U:  
corporation 公司   Nc`L;CP  
cost 成本   L_T5nD^D  
cost accounting 成本會計   p'%s=TGwv  
cost of labour 勞工成本   N['.BN  
cost of production 生產成本   \~W'v3:W  
cost of manufacture 製造成本   WJ#[LF!e  
cost of sales 銷貨成本   q
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cost price 成本價格   3u=g6W2 F  
credit 貸方   KPF1cJ2N  
credit note 收款通知單   !zo{tI19  
creditor 債權人   2ESo2  
crossed check 橫線支票   ]DcFySyv  
current account 往來活期賬戶   vzM^$V  
current asset 流動資產   C_Dn{  
current liability 流動負債   s_Sk0}e  
current profit and loss 本期損益   icg fB-1|i  
debit 借方   b=vkiO`2  
debt 債務   n S=W1zf  
debtor 債務人   #e"[^_C@!  
deed 契據   ]G\}k  
deferred assets 遞延資產   (>Em^(&  
deferred liabilities 遞延負債   80I#TA6C  
delivery 交貨   ^ c|/*u  
delivery expense 送貨費   V`- 9m$  
delivery order 出貨單   'DR!9De  
demand draft 即期匯票   m`XH
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demand note 即期票據   jp,4h4C^)  
demurrage charge 延期費   G\i
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deposit 存款   It(_v  
deposit slip 存款單   4 KiY6
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depreciation 折舊   XSR 4iu  
direct cost 直接成本   D7Z /H'|  
direct labour 直接人工   L0,'m
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director 董事   ]gOy(\B  
discount 折扣   .A
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discount on purchase 進貨折扣   /: "1Z]@  
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