[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。   Vp.($  
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acceptance 承兌   k`F$aQV9`  
account 賬戶   S>Z V8  
accountant 會計員   7q<I7Wt  
accounting 會計   (A}##h  
accounting system 會計制度   OQ;DqV  
accounts payable 應付賬款   \H!ECTI  
accounts receivable 應收賬款   }H&NR?Ax  
accumulated profits 累積利益   Qv,8tdx  
adjusting entry ?#123;整記錄   ! ?`5r)K  
adjustment ?#123;整   )cbe4  
administration expense 管理費用   ==
F[5]?  
advances 預付   ++W_4 B!  
advertising expense 廣告費   :[3{-.c  
agency 代理   =toqEm~  
agent 代理人   )@DH&  
agreement 契約   AkrUb$ }  
allotments 分配數   g>_lU vSE  
allowance 津貼   6.kX~$K  
amalgamation 合併   9[N+x2q  
amortization 攤銷   4&~ft  
amortized cost 應攤成本   7
hqa|  
annuities 年金   Jtnuo]{R  
applied cost 已分配成本   \Lv eZ_h5  
applied expense 已分配費用   RLOB  
applied manufacturing expense 己分配製造費用   2-Y%W(bEzs  
apportioned charge 攤派費用   WBFG_])  
appreciation 漲價   rR@ t5  
article of association 公司章程   I2hX;pk,  
assessment 課稅   6q RZ#MC  
assets 資產   8zS't2 u  
attorney fee 律師費   Yv\.QrxPm  
audit 審計   e;5n.+m  
auditor 審計員   ?dP3tLR  
average 平均數   WHk/Rg%<  
average cost 平均成本   ]1>U@oK  
bad debt 壞賬   *G7$wW:?  
balance 餘額   /-Y*V*E  
balance sheet 資產負債表   dVmI.A'nbp  
bank account 銀行賬戶   L ']EYK5  
bank balance 銀行結存   ER~m &JI  
bank charge 銀行手續費   B<i)je!  
bank deposit 銀行存款    +ulBy  
bank discount 銀行貼現   d?C8
rkV'  
bank draft 銀行匯票   Adp:O"-H1o  
bank loan 銀行借款   !Sx}~XB<  
bank overdraft 銀行透支   Gnop  
bankers acceptance 銀行承兌   Y O;N9wu3f  
bankruptcy 破產   ]
S<y,d-  
bearer 持票人   +VE }c  
beneficiary 受益人   n&Bolt(tO  
bequest 遺產   Wu(6FQ`H  
bill 票據   ) E.KB6  
bill of exchange 匯票   rC V&&09  
bill of lading 提單   p8o ~  
bills discounted 貼現票據   {Hm0Q  
bills payable 應付票據   9`yG[OA  
bills receivable 應收票據   &@u;xc| v  
board of directors 董事會   [0U!Y/?6lA  
bonds 債券   M/C7<?&  
bonus 紅利   i$gm/ZO  
book value 賬面價值   -bJht  
bookkeeper 簿記員   xjB2?:/2  
bookkeeping 簿記   Oaf!\z}  
branch office general ledger 支店往來賬戶   :SUPGaUJ"  
broker 經紀人   ac%%*HN,  
brought down 接前  
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brought forward 接上頁   -fIX6  
budget 預算   6AV@O  
by-product 副產品   %m$T V@  
by-product sales 副產品銷售   =Bo(*%  
capital 股本   Mk9'  
capital income 資本收益   Y+75}]B  
capital outlay 資本支出   -L>xVF-|:1  
capital stock 股本   12BTZ  
capital stock certificate 股票   n=!]!'h\:  
carried down 移後   sJo]$/?F  
carried forward 移下頁   RO"c+|Py  
cash 現金   5RCQ<1  
cash account 現金賬戶   :c3}J<Z  
cash in bank 存銀行現金   [<`K%1GQ  
cash on delivery 交貨收款   Fw? ;Y%  
cash on hand 庫存現金   :fz&)e9  
cash payment 現金支付   ykcW>h  
cash purchase 現購   vJ9Uw  
cash sale 現沽   tn!z^W  
cashier 出?#123;員   @9~a3k|  
cashiers check 本票   L1ZhH3}X  
certificate of deposit 存款單折   ovJ#2_  
certificate of indebtedness 借據   |:Gz9u+  
certified check 保付支票   rKEi1b  
certified public accountant 會計師   b)RU+9x &  
charges 費用   a
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charge for remittances 匯水手續費   m?bd 6'&FR  
charter 營業執照   x LR 2H>B}  
chartered accountant 會計師   2Pn  
chattles 動產   +M-x*;.  
check 支票   |;3Ru vX?+  
che stub 支票存根   !i=LQUi.  
closed account 己結清賬戶   spter35b[  
closing 結算   Q`k=VSUk  
closing entries 結賬紀錄   COPH)Bdq.  
closing stock 期末存貨   I@IZ1 /J,r  
closing the book 結賬   [mX/]31  
columnar journal 多欄日記賬   .v;$sst5y  
combination 聯合   ))f%3_H  
commission 佣金   F0h`>{1%  
commodity 商品   LdxrS5  
common stock 普通股   A_3V1< J`]  
company 公司   U5Say3r  
compensation 賠償   dU%Q=r
8R  
compound interest 複利   ??eSGQ|  
consignee 承銷人   pJ35M  
consignment 寄銷   G?$|aQ0j  
consignor 寄銷人   &5>R>rnB  
consolidated balance sheet 合併資產負債表   _Kdqa%L !  
consolidated profit and loss account 合併損益表   l
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consolidation 合併   *y +T(73  
construction cost 營建成本   'L|& qy@  
construction revenue 營建收入   KP{|xQ>  
contract 合同   Pqiw[+a$  
control account 統制賬戶   L-z37kG^  
copyright 版權   OI0#@_L&  
corporation 公司   Y"~Tf{8  
cost 成本   s;V~dxAiv  
cost accounting 成本會計   d,kh6'g2@  
cost of labour 勞工成本   e~]3/0  
cost of production 生產成本   LV|ZZ.d h  
cost of manufacture 製造成本   :xOne<@  
cost of sales 銷貨成本   QHOA__?  
cost price 成本價格   ^<X+t&!z  
credit 貸方   K%AbM#o<  
credit note 收款通知單   YjaEKM8*  
creditor 債權人   ?/ xk  
crossed check 橫線支票   r}kQ<SRx  
current account 往來活期賬戶   S+(TRIjk  
current asset 流動資產   ZC}'! $r7  
current liability 流動負債   Y_m/? [:  
current profit and loss 本期損益   '&/ 35d9|*  
debit 借方   A[lbBR  
debt 債務   ct, B0(]  
debtor 債務人   ~ [L4,q  
deed 契據   Bk,:a,
 
deferred assets 遞延資產   0/{$5gy&  
deferred liabilities 遞延負債   (gN[<QL  
delivery 交貨   2R9AYI  
delivery expense 送貨費   Gx Z'"x  
delivery order 出貨單   x'IVP[xh`A  
demand draft 即期匯票   XaT9`L<  
demand note 即期票據   mS?.xu  
demurrage charge 延期費   Hy4c{Ij  
deposit 存款   e$HN/O  
deposit slip 存款單   fik*-$V`  
depreciation 折舊   v4M1 uJ8  
direct cost 直接成本   k?r-%oJ7  
direct labour 直接人工   A+3,y<j\  
director 董事   ZlaU+Y(_[  
discount 折扣   anDwv }  
discount on purchase 進貨折扣   %`*`HU#X  
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