[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。   i^)WPP>4Aw  
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acceptance 承兌   UL( lf}M  
account 賬戶   y+9h~,:A  
accountant 會計員   $d/&k`  
accounting 會計   -Fxm
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accounting system 會計制度   06 i;T~Y  
accounts payable 應付賬款   .$&Q[r3Lu  
accounts receivable 應收賬款   nPN?kO=]  
accumulated profits 累積利益   Zp&@h-%YoD  
adjusting entry ?#123;整記錄    (gwj)?:  
adjustment ?#123;整   .$!{-v[  
administration expense 管理費用   fuUm}N7  
advances 預付   ";x+1R.d  
advertising expense 廣告費   y<- _(^  
agency 代理   AQss4[\Dx  
agent 代理人   
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agreement 契約   /6KIl  
allotments 分配數   Pf<[|yu4?  
allowance 津貼   t\4[``t  
amalgamation 合併   L?5f+@0.  
amortization 攤銷   -F\qnsZ2  
amortized cost 應攤成本   "5Uh<X  
annuities 年金   [q*%U4qGO  
applied cost 已分配成本   ]]0,|My7  
applied expense 已分配費用   !TKkec8$  
applied manufacturing expense 己分配製造費用   qQ0C?  
apportioned charge 攤派費用   QAPu<rdJP  
appreciation 漲價   P[ r];e  
article of association 公司章程   _:g&,2bc  
assessment 課稅   WG7k(Sp]  
assets 資產   +GF#?X0^  
attorney fee 律師費  
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audit 審計    k5`OH8G  
auditor 審計員   G8Z4J7^  
average 平均數   lFSe
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average cost 平均成本   yxt[= C  
bad debt 壞賬   |Ic`,>XM  
balance 餘額   ,=QM#l]  
balance sheet 資產負債表   ObG|o1b  
bank account 銀行賬戶   l?8M p$M  
bank balance 銀行結存   p(F" /  
bank charge 銀行手續費   g(C|!}ex/  
bank deposit 銀行存款   B,WTHU[AV  
bank discount 銀行貼現   *sw7niw  
bank draft 銀行匯票   ^|!I+  
bank loan 銀行借款   44ed79ly0)  
bank overdraft 銀行透支   o |BP$P8V  
bankers acceptance 銀行承兌   px;/8c-  
bankruptcy 破產   69K{+|  
bearer 持票人   SOZPZUUEJ  
beneficiary 受益人   laKuOx}  
bequest 遺產   5kypMHJm  
bill 票據   a
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bill of exchange 匯票   GoM ip8'u  
bill of lading 提單   I6!5Yj]O"  
bills discounted 貼現票據   'XrRhF (  
bills payable 應付票據   qa`- * 4m  
bills receivable 應收票據   Ycr3HLJy  
board of directors 董事會   d[ >`")2)  
bonds 債券   nlYR-.  
bonus 紅利   $~0Q@ ):  
book value 賬面價值   b2,mCfLsv  
bookkeeper 簿記員   B+d<F[|  
bookkeeping 簿記   JA)? p{j  
branch office general ledger 支店往來賬戶   :~Q!SL N  
broker 經紀人   51C2u)HE  
brought down 接前   GNf482  
brought forward 接上頁   l%ay I  
budget 預算   Y9=K]GB  
by-product 副產品   0MMEo~dih  
by-product sales 副產品銷售   K,'*Dz  
capital 股本   kd`0E-QU  
capital income 資本收益   :<Y}l-x  
capital outlay 資本支出   1=sXdcy;  
capital stock 股本   >T2LEW  
capital stock certificate 股票   '^BV_
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carried down 移後   /MMd`VrC2  
carried forward 移下頁   1OLqL
 
cash 現金   u]NZ`t%AP  
cash account 現金賬戶   ,;?S\V  
cash in bank 存銀行現金   `\`>0hlu  
cash on delivery 交貨收款   YJg,B\z}
 
cash on hand 庫存現金   ;8WZx  
cash payment 現金支付   /={Js*  
cash purchase 現購   {>LIMG-f  
cash sale 現沽   Aa0b6?Jm  
cashier 出?#123;員   d)cOhZy  
cashiers check 本票   NjPDX>R\K  
certificate of deposit 存款單折   FGO[ |]7IN  
certificate of indebtedness 借據   YjF|XPv+ l  
certified check 保付支票   b*a2,MiM  
certified public accountant 會計師  
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charges 費用   LMi:%
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charge for remittances 匯水手續費   N NhL*C[_7  
charter 營業執照   [ EFMu;q  
chartered accountant 會計師    MV_Srz  
chattles 動產   ~ ~uAc_  
check 支票   %75xr9yOP  
che stub 支票存根   73{'kK  
closed account 己結清賬戶   nJ4@I7Sk;  
closing 結算   ? J}r  
closing entries 結賬紀錄   -9RDr\&`(  
closing stock 期末存貨   dm-pxE "  
closing the book 結賬   g %K>  
columnar journal 多欄日記賬   5aad$f  
combination 聯合   kGpa\c g1  
commission 佣金   3nT Z)L }  
commodity 商品   l4n)#?Q?  
common stock 普通股   u2oKH{/z  
company 公司   P%)gO  
compensation 賠償   f\'{3I29  
compound interest 複利   ]E  =Iu  
consignee 承銷人   y\N|<+G+  
consignment 寄銷   [."[pY  
consignor 寄銷人   M"%Q&o/I  
consolidated balance sheet 合併資產負債表   V f-a'K&  
consolidated profit and loss account 合併損益表   ? JL7=o X  
consolidation 合併   LjL[V'JL  
construction cost 營建成本   dz~coZ9  
construction revenue 營建收入   UA R5^  
contract 合同   A:(*y 2  
control account 統制賬戶   pg]BsJN  
copyright 版權   +<,gB $j  
corporation 公司   Oj<S.fi  
cost 成本   ARcv;H 5  
cost accounting 成本會計   n wI!O  
cost of labour 勞工成本   -{^}"N  
cost of production 生產成本   S+TOSjfis  
cost of manufacture 製造成本   +[SgO}sF  
cost of sales 銷貨成本   @EE."T9  
cost price 成本價格   FU=w(< R;  
credit 貸方   b64 @s2]  
credit note 收款通知單   jxJv.   
creditor 債權人   L 8{\r$  
crossed check 橫線支票   CK, 6ytB  
current account 往來活期賬戶   '!f5?O+E  
current asset 流動資產   rJ KZ)N{  
current liability 流動負債   hHqh{:q{v  
current profit and loss 本期損益   p4p@^@<>X  
debit 借方   gm9mg*aM  
debt 債務   eT2*W$  
debtor 債務人   RpLE 02U  
deed 契據   u&wiGwF[  
deferred assets 遞延資產   dMR3)CO  
deferred liabilities 遞延負債   tGB@$UmfU  
delivery 交貨   0ZQ'_g|%  
delivery expense 送貨費   Ts~L:3oaQ  
delivery order 出貨單   };'\~g,1  
demand draft 即期匯票   XD"_Iq!  
demand note 即期票據   @29U@T  
demurrage charge 延期費   wf1
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deposit 存款  
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deposit slip 存款單   RmZ]" `  
depreciation 折舊   DNP13wp@  
direct cost 直接成本   kA7mLrON  
direct labour 直接人工   cyJG8f  
director 董事   OT&k.!=  
discount 折扣   Ali9pvE  
discount on purchase 進貨折扣   {\[5}nV  
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