[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。   gQ8FjL6?  
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acceptance 承兌   S +mM S  
account 賬戶   pI]tv@>:f  
accountant 會計員   B{dR/q3;@  
accounting 會計   84|oqwZO  
accounting system 會計制度   #y2IHO-  
accounts payable 應付賬款   AzlZe\V?)~  
accounts receivable 應收賬款   =
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accumulated profits 累積利益   ,T<q"d7-#  
adjusting entry ?#123;整記錄   kaUEv\T   
adjustment ?#123;整   ?V9Da;cj  
administration expense 管理費用   rd\:.  
advances 預付   7#G8qh<
 
advertising expense 廣告費   !h[xeLlU  
agency 代理   `(Eiu$h6V-  
agent 代理人   6!Z>^'6  
agreement 契約   tOEY|  
allotments 分配數   %fH&UFby  
allowance 津貼   y G~7Xo5  
amalgamation 合併   DM[gjfMXu  
amortization 攤銷   }u9wD08x  
amortized cost 應攤成本   Uk0Fo(HY  
annuities 年金   _W +  
applied cost 已分配成本   S)L(~N1  
applied expense 已分配費用   hxX-iQya  
applied manufacturing expense 己分配製造費用   [:Y`^i
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apportioned charge 攤派費用   miv)R   
appreciation 漲價   _ giZ'&l!  
article of association 公司章程   >/eV4ma"  
assessment 課稅   )&$p?kF  
assets 資產   YI!@
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attorney fee 律師費   bxFDB^  
audit 審計   -NuRf#  
auditor 審計員   UL <*z!y  
average 平均數   wz1fl#WU  
average cost 平均成本   eJ2$DgB}t  
bad debt 壞賬   cE SSSH!m  
balance 餘額   A!n)Fpk  
balance sheet 資產負債表   bzh`s<+  
bank account 銀行賬戶   s;NPY  
bank balance 銀行結存   @b2JR^  
bank charge 銀行手續費   ^`< %P
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bank deposit 銀行存款   c
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bank discount 銀行貼現   XI8rU)q  
bank draft 銀行匯票   ouO<un  
bank loan 銀行借款   aH(B}wh{  
bank overdraft 銀行透支   ,LpGE>s  
bankers acceptance 銀行承兌   ZlEH3-Zv  
bankruptcy 破產   ~Q36lR  
bearer 持票人   \ &#pJB BG  
beneficiary 受益人   W2-1oS~ma  
bequest 遺產   SIr^\iiOB  
bill 票據   530Z> q  
bill of exchange 匯票   hDAxX=FM  
bill of lading 提單   V3] Z~@  
bills discounted 貼現票據   u?- X07_  
bills payable 應付票據   /QT"5fxKJ  
bills receivable 應收票據   2S#|[wq(  
board of directors 董事會   ^9wQl!e ob  
bonds 債券   z:a%kZQ!0  
bonus 紅利   v$_YZm{!<  
book value 賬面價值   z&@O \>Q  
bookkeeper 簿記員   +D&aE$<  
bookkeeping 簿記   ImZ!8#  
branch office general ledger 支店往來賬戶   @Fs2J_v  
broker 經紀人   6'YsSde".  
brought down 接前   b0n " J`  
brought forward 接上頁   QO|roE  
budget 預算   f 3t&Bcw$  
by-product 副產品   0Xx& Z8E  
by-product sales 副產品銷售   @GrQ/F7  
capital 股本   8n`O{8:fi  
capital income 資本收益   kEr;p{5  
capital outlay 資本支出   p.50BcDg  
capital stock 股本   S<+/Ep 2  
capital stock certificate 股票   Ul41R Ny)  
carried down 移後   $G_,$U!  
carried forward 移下頁   Wg3\hv29  
cash 現金   BWd{xP y  
cash account 現金賬戶   X9d~r_2&m<  
cash in bank 存銀行現金   2?)bpp$WZ  
cash on delivery 交貨收款   +Je(
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cash on hand 庫存現金   &$!'Cw`,  
cash payment 現金支付   h.`U)6*?&N  
cash purchase 現購   3O W)%  
cash sale 現沽   v@8=u4  
cashier 出?#123;員   )kq3q5*_  
cashiers check 本票   b)5z
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certificate of deposit 存款單折   H,F/u&O  
certificate of indebtedness 借據   2L'vB1`  
certified check 保付支票   ?2#v`Z=L;  
certified public accountant 會計師   ~;pv&s5}  
charges 費用   .7!n%Ks  
charge for remittances 匯水手續費   Ot]Y/;K  
charter 營業執照   NvZ )zE  
chartered accountant 會計師   3e<FlH{  
chattles 動產   L;n 2,b  
check 支票   ]Gm$0uS  
che stub 支票存根   Mk*&CNo3  
closed account 己結清賬戶   u)Dh kF|  
closing 結算   v0ngM)^q  
closing entries 結賬紀錄   7H1 ii   
closing stock 期末存貨   J5J$qCJq  
closing the book 結賬   UP@a ?w  
columnar journal 多欄日記賬   q66+x)  
combination 聯合   HhmC
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commission 佣金   qrFC4\q}  
commodity 商品   4|&7j7<u  
common stock 普通股   \Lz2"JI  
company 公司   tPT\uD#t  
compensation 賠償   @Gs*y 1  
compound interest 複利   7*7Z&1*3  
consignee 承銷人   >@2l/x8;  
consignment 寄銷   y11/:|  
consignor 寄銷人   Qo4+=^(  
consolidated balance sheet 合併資產負債表   o4)^U t+  
consolidated profit and loss account 合併損益表   x<0-'EF/S  
consolidation 合併   !Cm<K*c"&E  
construction cost 營建成本   FyZa1%Tv@  
construction revenue 營建收入   1I? D$I>CV  
contract 合同   :J3ZTy
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control account 統制賬戶   GP%8
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copyright 版權   e$k]z HlQ  
corporation 公司   
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cost 成本   /
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cost accounting 成本會計   b6IYo!3  
cost of labour 勞工成本   v;E7UL .w  
cost of production 生產成本   +fgF &.  
cost of manufacture 製造成本   Ek [V A\G  
cost of sales 銷貨成本   kAbkhZ1^  
cost price 成本價格   H!F Cerg  
credit 貸方   FkdG@7Xf  
credit note 收款通知單   O1@-)<_71  
creditor 債權人   -fl?G%:(!0  
crossed check 橫線支票   @#T*OH  
current account 往來活期賬戶   &&0,;r,-)  
current asset 流動資產   Xd_86q8o  
current liability 流動負債   U/ncD F%C  
current profit and loss 本期損益   Dt~Jx\\  
debit 借方   f`5e0;zm  
debt 債務   s!\uR.
  
debtor 債務人   Lm kv.XF  
deed 契據   y.AF90Q>)  
deferred assets 遞延資產   #clPao?r  
deferred liabilities 遞延負債   Gy9+-7"V  
delivery 交貨   x%ZgLvdp,  
delivery expense 送貨費   rpsq.n  
delivery order 出貨單   [)}F4Jsz%  
demand draft 即期匯票   m6BIQ(l  
demand note 即期票據   v535LwFW  
demurrage charge 延期費   JM5w`=  
deposit 存款   r\y~ :  
deposit slip 存款單   | x|#n  
depreciation 折舊   vUGEzCM  
direct cost 直接成本   5oQy $Y  
direct labour 直接人工   eRC /Pr  
director 董事   0]l _qxv  
discount 折扣   :)v4:&do  
discount on purchase 進貨折扣   `A@{})+  
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