[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。   BGV
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acceptance 承兌   \)9R
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account 賬戶   `z3"zso  
accountant 會計員   \{`*`WQF  
accounting 會計   x$tzq+N  
accounting system 會計制度   -q/FxESp  
accounts payable 應付賬款   @5(HRd
 
accounts receivable 應收賬款   sR*JU%  
accumulated profits 累積利益   @?"t&h  
adjusting entry ?#123;整記錄   9 !qVYU42(  
adjustment ?#123;整   dCM*4B<  
administration expense 管理費用   q9"~sCH  
advances 預付   yj{:%Km:`  
advertising expense 廣告費   5A i$1'*p  
agency 代理   JSm3ZP|GqJ  
agent 代理人   quw:4W>  
agreement 契約   )BLoj:gYn  
allotments 分配數   g edk  
allowance 津貼   UQ 'U 4q  
amalgamation 合併   W4(O2RU  
amortization 攤銷   oJTsrc_-  
amortized cost 應攤成本   },
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annuities 年金   q! U
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applied cost 已分配成本   6KI< J*Wz`  
applied expense 已分配費用   A?829<  
applied manufacturing expense 己分配製造費用   Y_<(~eN`  
apportioned charge 攤派費用   8RR6f98FF  
appreciation 漲價   iP~dH/B|v  
article of association 公司章程   0,`$
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assessment 課稅   C\dlQQ  
assets 資產   Aw *:5I[  
attorney fee 律師費   T"m(V/L$W  
audit 審計   >K;'dB/m;1  
auditor 審計員   o<-+y\J8K  
average 平均數   =F}e>D  
average cost 平均成本   L&nGjC+Lr  
bad debt 壞賬   XL7jUi_4:L  
balance 餘額   L~FE;*>7  
balance sheet 資產負債表   dO[w3\~  
bank account 銀行賬戶   |!{BjOAD'  
bank balance 銀行結存   'Kj8X{BSFb  
bank charge 銀行手續費   e?D,=A4mV"  
bank deposit 銀行存款   BOp&s>hI  
bank discount 銀行貼現   "V`MNZ  
bank draft 銀行匯票   4q<:% 0M|  
bank loan 銀行借款   =JnUTc_u  
bank overdraft 銀行透支   ZWJFd(6  
bankers acceptance 銀行承兌   qlg~W/  
bankruptcy 破產   2v<[ XNX  
bearer 持票人   ,uP1U@Cas  
beneficiary 受益人   O(
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bequest 遺產   ^$y_~z3o#7  
bill 票據   }f6x>  
bill of exchange 匯票   +6{KrREX)  
bill of lading 提單   R%Yws2Le 2  
bills discounted 貼現票據   rLcQG  
bills payable 應付票據   I -obfyije  
bills receivable 應收票據   w`Dzk.2  
board of directors 董事會    a|\_'#  
bonds 債券   S-h1p`  
bonus 紅利   F#^.L|d4  
book value 賬面價值   GJqSN i}  
bookkeeper 簿記員   L$x/T3@  
bookkeeping 簿記   2'J.$ h3  
branch office general ledger 支店往來賬戶   \?fl%r2  
broker 經紀人   c"J(? 1O  
brought down 接前   x9HA^Rj4-  
brought forward 接上頁   !+H=e>Y6  
budget 預算   B%9[  
by-product 副產品   o=_4v^  
by-product sales 副產品銷售   )x"Z$jIs  
capital 股本   6#5@d^a  
capital income 資本收益   [:!#F7O-  
capital outlay 資本支出   M T#9x>  
capital stock 股本  
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capital stock certificate 股票   DRVvW6s  
carried down 移後   ,Ql3RO,  
carried forward 移下頁   Y
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cash 現金   n@g[VR
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cash account 現金賬戶   &^9>h/-XT  
cash in bank 存銀行現金   0tB9X9:,  
cash on delivery 交貨收款   k<W]VS3N  
cash on hand 庫存現金   hv .Mf.m  
cash payment 現金支付   yZFvpw|g  
cash purchase 現購   a+m q=K  
cash sale 現沽   ASy7")5  
cashier 出?#123;員   rf1nC$ Sop  
cashiers check 本票   4'9h^C&  
certificate of deposit 存款單折   6aQ{EO-]'=  
certificate of indebtedness 借據   Yjk A^e  
certified check 保付支票   !1"~tA!+p=  
certified public accountant 會計師  
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charges 費用   *vsOL4I%  
charge for remittances 匯水手續費   &"C1XM  
charter 營業執照   n3b@6V1_  
chartered accountant 會計師   &[\rnJ ?D  
chattles 動產   ieS
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check 支票   0#*\o1r\p  
che stub 支票存根   2 >xV&  
closed account 己結清賬戶   6x/ X8zu  
closing 結算   V |?  
closing entries 結賬紀錄   ^#^u90I  
closing stock 期末存貨   ^ad> (W  
closing the book 結賬   R?|_`@@A  
columnar journal 多欄日記賬   sQih yq6U;  
combination 聯合   Z/x<U.B  
commission 佣金   x|<|eRYK  
commodity 商品   JBUJc  
common stock 普通股   [S</QS!  
company 公司   @1Zf&'/6  
compensation 賠償   oS,<2Z  
compound interest 複利   y'yaCf  
consignee 承銷人   J?%D4AeS]v  
consignment 寄銷   <U,T*Ql1x  
consignor 寄銷人   `8'T*KU  
consolidated balance sheet 合併資產負債表   B4|%E$1+  
consolidated profit and loss account 合併損益表   U-n33ty`H  
consolidation 合併   [sKdIw_  
construction cost 營建成本   LK:|~UV?  
construction revenue 營建收入   dEe/\i'r9  
contract 合同   eEc ;w#  
control account 統制賬戶   ^*{xTB57  
copyright 版權   {&h&:  
corporation 公司   5E!|-xD  
cost 成本   A<.Q&4jb  
cost accounting 成本會計   ? ! 1uw  
cost of labour 勞工成本   m/6oQ  
cost of production 生產成本   HZK0Ldf  
cost of manufacture 製造成本   Cq(Xa-  
cost of sales 銷貨成本   09%eaoW  
cost price 成本價格   i*U\~CZjT  
credit 貸方   s` 9zW,  
credit note 收款通知單   )
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creditor 債權人   f1~3y}7^Jq  
crossed check 橫線支票   }lxvXVc{I  
current account 往來活期賬戶   >$Fc=~;Ba  
current asset 流動資產   T:!sfhrZ~<  
current liability 流動負債   ~l}TlRqL  
current profit and loss 本期損益   ?Y hua9  
debit 借方   R<U?)8g,h~  
debt 債務   'Yd%Tb|*  
debtor 債務人   <hK$ Cf_  
deed 契據   ~AE034_N  
deferred assets 遞延資產   rf`Br\g8  
deferred liabilities 遞延負債   =AKW(v  
delivery 交貨   quKD\hL$  
delivery expense 送貨費   @`
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delivery order 出貨單   j{;3+LCo*  
demand draft 即期匯票   a <Ns C1   
demand note 即期票據   Uv+pdRXn  
demurrage charge 延期費   Qs?+vk?*h  
deposit 存款   v;RQVH;,  
deposit slip 存款單   h3)KT+7.  
depreciation 折舊   zEhy0LLm  
direct cost 直接成本   O\D({>  
direct labour 直接人工   .nSupTyG  
director 董事   Ch.T}%  
discount 折扣   <HzAh<_@F  
discount on purchase 進貨折扣   "FXS;Jf  
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