[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。   q2&&n6PYW  
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acceptance 承兌   nPvR  
account 賬戶   ~sMn/T*fv  
accountant 會計員   izmL8U ?t  
accounting 會計   C Hyb{:<  
accounting system 會計制度   G'}%m;-mt  
accounts payable 應付賬款   "R4~ 8r  
accounts receivable 應收賬款   .:l78>f  
accumulated profits 累積利益   <J[*~v%(  
adjusting entry ?#123;整記錄   2*%0m^#^6  
adjustment ?#123;整   >(:KEA  
administration expense 管理費用   ?8YHz  
advances 預付   JFR,QUT  
advertising expense 廣告費   q\d'}:kfu  
agency 代理   b>Vs5nY!  
agent 代理人   /DZKz"N  
agreement 契約   ctH`71Y  
allotments 分配數   w4RP*Da?:  
allowance 津貼   ~cU,3g  
amalgamation 合併   NVJvCs)3f  
amortization 攤銷   0y2iS't  
amortized cost 應攤成本   [4PG_k[uTJ  
annuities 年金   sN^R Z0!>  
applied cost 已分配成本   [rE,fR   
applied expense 已分配費用   g&riio7lx  
applied manufacturing expense 己分配製造費用   Z~muQ c?  
apportioned charge 攤派費用   9.SPxd~  
appreciation 漲價   6i=m1Yk  
article of association 公司章程   9QWS[E4  
assessment 課稅   [eG- &u  
assets 資產   _U#ue  
attorney fee 律師費   l.>QO ;  
audit 審計   JF24~Q4P  
auditor 審計員   lq1pgM?Kf  
average 平均數   CNfeHMT  
average cost 平均成本   Kax85)9u  
bad debt 壞賬   {jggiMwo.v  
balance 餘額   \>:(++g  
balance sheet 資產負債表   oAvL?2  
bank account 銀行賬戶   {.Nt#l  
bank balance 銀行結存   wzP>Cq  
bank charge 銀行手續費   _g$6vx&  
bank deposit 銀行存款   u_zp?Nc  
bank discount 銀行貼現   1mf|:2,  
bank draft 銀行匯票   6ZCt xs!  
bank loan 銀行借款   UO>p-M  
bank overdraft 銀行透支   olQ;XTa01F  
bankers acceptance 銀行承兌   9b()ck-\F#  
bankruptcy 破產   *<s|WLMG  
bearer 持票人   Y 1LE.{  
beneficiary 受益人   M0"xDvQ  
bequest 遺產   J"I{0>@  
bill 票據   jJ|O] v$N  
bill of exchange 匯票   au0)yg*V1  
bill of lading 提單   }$81FSKh  
bills discounted 貼現票據   LGRX@nF#  
bills payable 應付票據   6W#M[0  
bills receivable 應收票據   .P-@ !Q5*  
board of directors 董事會   4}fG{B
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bonds 債券   VY Va8[}  
bonus 紅利   >`8i=ZpCOS  
book value 賬面價值   60^dzi!vs  
bookkeeper 簿記員   TJ2$ Z  
bookkeeping 簿記   vKol@7%N  
branch office general ledger 支店往來賬戶   p>65(&N,  
broker 經紀人   vSPkm)O0)  
brought down 接前   |;Jcf3
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brought forward 接上頁   ),dXaP[  
budget 預算   G|IO~o0+  
by-product 副產品   /_aFQ>.4n  
by-product sales 副產品銷售   ] 6M- s  
capital 股本   iHWl%]7sN  
capital income 資本收益   n\wO[l)  
capital outlay 資本支出   NR^z!+oSR  
capital stock 股本   nOp\43no  
capital stock certificate 股票   rjx6Ad/\  
carried down 移後   }(20MW8rMc  
carried forward 移下頁   /nGsl<  
cash 現金   `NyvJt^<  
cash account 現金賬戶   ^hR
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cash in bank 存銀行現金   |f?tyQ  
cash on delivery 交貨收款   qmv%N  
cash on hand 庫存現金   "qR qEpD%  
cash payment 現金支付   7p@qzE  
cash purchase 現購   j01#Wq_\fk  
cash sale 現沽   1[:? oEI  
cashier 出?#123;員   T>.*c6I b  
cashiers check 本票   k0!b@ c  
certificate of deposit 存款單折   K"#np!Y)  
certificate of indebtedness 借據   G8Ns?  
certified check 保付支票   _{C:aIl[2  
certified public accountant 會計師   .E
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charges 費用   pDrM8)r
 
charge for remittances 匯水手續費   ~t.*B& A  
charter 營業執照   ]k " j  
chartered accountant 會計師   /mo
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chattles 動產   rpQB# Pz  
check 支票   11Pm lzy  
che stub 支票存根   j
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closed account 己結清賬戶   ]fnc.^{  
closing 結算   Y u8a8p|  
closing entries 結賬紀錄   m9a(f>C  
closing stock 期末存貨   'k{pWfn=<  
closing the book 結賬   TB1E1  
columnar journal 多欄日記賬   Z Z\,iT  
combination 聯合   }{J<Wzw  
commission 佣金   0 [H'l",~  
commodity 商品  
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common stock 普通股   TmvI+AY/  
company 公司   b'3w.%^  
compensation 賠償   ^8ZVB.Fv  
compound interest 複利   {%)bxk6  
consignee 承銷人   hwSn?bkw  
consignment 寄銷   =*~]lz__M  
consignor 寄銷人   Pp*|EW 1  
consolidated balance sheet 合併資產負債表   *"d"  
consolidated profit and loss account 合併損益表   N3!x7J7A  
consolidation 合併   )k.;.7dXe  
construction cost 營建成本   nX7{09  
construction revenue 營建收入   F%UyFUz  
contract 合同   Uw8 O"}U8  
control account 統制賬戶   g0:mm,t\  
copyright 版權   jn&[=Y-  
corporation 公司   Rs$k3
  
cost 成本   )}0(7z Yu  
cost accounting 成本會計  
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cost of labour 勞工成本   KnaQhZ  
cost of production 生產成本   {r?O>KDQf(  
cost of manufacture 製造成本   rn"'tvhm  
cost of sales 銷貨成本   }S\\"SBC  
cost price 成本價格   -R?~Yysd7K  
credit 貸方   n{s `XyH  
credit note 收款通知單   NuRxkeEO  
creditor 債權人   ,edX;`#  
crossed check 橫線支票   C (L1  
current account 往來活期賬戶   mJ2>#j;5f  
current asset 流動資產   *yN+Xm8o  
current liability 流動負債   w+)MrB-}  
current profit and loss 本期損益   E
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debit 借方   q"7rd?r52  
debt 債務   (C dx7v2Nh  
debtor 債務人   <7NY.zvwk]  
deed 契據   =;#+8w=^  
deferred assets 遞延資產   B[%FZm$`M  
deferred liabilities 遞延負債   9D#"Ey  
delivery 交貨   ] vo&NE  
delivery expense 送貨費   W3Oj6R  
delivery order 出貨單   pTT7#b(t  
demand draft 即期匯票   fjVGps$j  
demand note 即期票據   2Dgulx5kGZ  
demurrage charge 延期費   [xe(FFl+  
deposit 存款   aKkL0 D  
deposit slip 存款單   ,_ }  
depreciation 折舊   e<2?O  
direct cost 直接成本   3WZdP[o!  
direct labour 直接人工   gVO<W.?  
director 董事   9#Gz2u$  
discount 折扣   9y"R,  
discount on purchase 進貨折扣   'id]<<F  
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