[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。   SONv]));  
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acceptance 承兌   ^TC <_]7  
account 賬戶   ]h]|PdN  
accountant 會計員   /h)_Q;35S;  
accounting 會計   W(5et5DN,  
accounting system 會計制度  
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accounts payable 應付賬款   u`%Kh_  
accounts receivable 應收賬款   3<5E254N  
accumulated profits 累積利益   
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adjusting entry ?#123;整記錄   }|MPQy  
adjustment ?#123;整   *$  
administration expense 管理費用   Mqy5>f)  
advances 預付   ^qn,b/>L  
advertising expense 廣告費   zQ;jaS3hf  
agency 代理   XkG:1H;Q%  
agent 代理人   O8&=qZ6T  
agreement 契約   x,f=J4yco  
allotments 分配數   6qCRM*V  
allowance 津貼   'N-nFc^  
amalgamation 合併   %kod31X3<  
amortization 攤銷   8T:?C~"  
amortized cost 應攤成本   Z0Tpz2m  
annuities 年金   Z*9Qeu-N:  
applied cost 已分配成本   9Ai e$=  
applied expense 已分配費用   TFIP>$*_C  
applied manufacturing expense 己分配製造費用   JG]67v{F  
apportioned charge 攤派費用   <ptskbu  
appreciation 漲價   f)~j'e  
article of association 公司章程   h92'~X36  
assessment 課稅   {_ &*"bK  
assets 資產   ~OuKewr\  
attorney fee 律師費   DEdJH4  
audit 審計   3#=%2\  
auditor 審計員   7Ya4>*B  
average 平均數   Y[(U~l,a+  
average cost 平均成本   v)^8e0vx  
bad debt 壞賬   /7s^OkQ  
balance 餘額   z0@{5e$#Y  
balance sheet 資產負債表   jH4,-  
bank account 銀行賬戶   29W~<E8K-  
bank balance 銀行結存   MF7q*f  
bank charge 銀行手續費   Gr1W BYK  
bank deposit 銀行存款   _$&C$q$1y  
bank discount 銀行貼現   =jz*|e|V  
bank draft 銀行匯票   -E*VF{IG1  
bank loan 銀行借款   ]c67zyX=%  
bank overdraft 銀行透支   {S+ $C  
bankers acceptance 銀行承兌   +prr~v
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bankruptcy 破產   scXY~l]I*  
bearer 持票人   ,*y\b|<j  
beneficiary 受益人   676r0`  
bequest 遺產   ?+Q?K30:  
bill 票據   _TGv"c@V  
bill of exchange 匯票   e`N/3q7  
bill of lading 提單   'Gr}<B$A3  
bills discounted 貼現票據   bgi B*`z  
bills payable 應付票據   nfL-E:n=  
bills receivable 應收票據   uBr^TM$k&  
board of directors 董事會   2 Nr *  
bonds 債券   /h.hFM/  
bonus 紅利   vpnOc2 -  
book value 賬面價值   )~u<u:N  
bookkeeper 簿記員   _4Cia i2Ql  
bookkeeping 簿記   lQkCA-  
branch office general ledger 支店往來賬戶   uR;m<wPH,f  
broker 經紀人   EFZ]|Z7  
brought down 接前   vtm?x,h  
brought forward 接上頁   ,Q7W))j  
budget 預算   Rxl )[\A*  
by-product 副產品   <-Hw@g  
by-product sales 副產品銷售   <WWn1k_  
capital 股本   =>y%Aj&4  
capital income 資本收益   ?}mbp4+j [  
capital outlay 資本支出   pGwBhZnb>  
capital stock 股本   vXq2="+  
capital stock certificate 股票   E8`AU<  
carried down 移後   3Z taj^v  
carried forward 移下頁   d=*&=r0!C{  
cash 現金   y3^>a5z!x  
cash account 現金賬戶   u{Rgk:bn  
cash in bank 存銀行現金   D^\gU-8M  
cash on delivery 交貨收款   =!V
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cash on hand 庫存現金   T@{}!   
cash payment 現金支付   eeOE\  
cash purchase 現購   eG\|E3Cb9  
cash sale 現沽   9'{i |xG  
cashier 出?#123;員   h#e((j3-2Z  
cashiers check 本票   1kX>sajp~  
certificate of deposit 存款單折   %UO ;!&K  
certificate of indebtedness 借據   t,v=~LE  
certified check 保付支票   WxgA{q7:  
certified public accountant 會計師   q]^Q?r<g::  
charges 費用   [f8mh88r  
charge for remittances 匯水手續費   3-%F)@n  
charter 營業執照   }O7!>T  
chartered accountant 會計師   P {8d.  
chattles 動產   oiKY2.yW  
check 支票   Bh%Yu*.f  
che stub 支票存根   RaX:&PE  
closed account 己結清賬戶   /XeCJxo8  
closing 結算   pOmHxFOOK  
closing entries 結賬紀錄   9 M< 3m  
closing stock 期末存貨   Z~s" =kF,  
closing the book 結賬   P c'0.4  
columnar journal 多欄日記賬   Gc1!
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combination 聯合   +{7/+Zz  
commission 佣金   DV6B_A{kI  
commodity 商品   an<loLW  
common stock 普通股   Iu=n $H  
company 公司   av; ~e<  
compensation 賠償   Y6R+i0guz  
compound interest 複利   Y}aa W[  
consignee 承銷人   /,`40^U}  
consignment 寄銷   ej^pFo  
consignor 寄銷人   Ra~|;( %d  
consolidated balance sheet 合併資產負債表   X1N*}@:/  
consolidated profit and loss account 合併損益表   w~lxWgaY7  
consolidation 合併   Y`tv"v2  
construction cost 營建成本   ]NRQM8 \  
construction revenue 營建收入   UbDRE[^P  
contract 合同   '(.vB~m7*+  
control account 統制賬戶   o'hwyXy/S  
copyright 版權   {] Zet}2  
corporation 公司   m0$~O5|4  
cost 成本   xBevf&tP  
cost accounting 成本會計   y(2Fa
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cost of labour 勞工成本   N Dg*8i  
cost of production 生產成本   FKVf_Ncf%
 
cost of manufacture 製造成本   sD F5  
cost of sales 銷貨成本   >oOZDuj  
cost price 成本價格   V]fsjpvlmr  
credit 貸方   ~V:@4P  
credit note 收款通知單   ^~65M/  
creditor 債權人   'U%L\v,  
crossed check 橫線支票   mY& HK)  
current account 往來活期賬戶   O.+02C_*  
current asset 流動資產   \y\@=j  
current liability 流動負債   Obl,Qa:5  
current profit and loss 本期損益   0.4Q-?J  
debit 借方   +bC=yR  
debt 債務   _go1gf7  
debtor 債務人   UwQyAD]Ht  
deed 契據   9[7Gxmf  
deferred assets 遞延資產   m~xO;_m  
deferred liabilities 遞延負債   A@H
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delivery 交貨   + NpHk  
delivery expense 送貨費   2
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delivery order 出貨單   12bt\
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demand draft 即期匯票   uz8Y)b  
demand note 即期票據   ~UhTy~jya  
demurrage charge 延期費   XSDudL  
deposit 存款   DFUW^0N  
deposit slip 存款單   d#OE) ,`  
depreciation 折舊   9b VPMq7}i  
direct cost 直接成本   v_s(  
direct labour 直接人工   Kz`g Q|S  
director 董事   g,,'Pdd7Pn  
discount 折扣   OY?x'h  
discount on purchase 進貨折扣   Co%EJb"tk  
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