[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。   >jME == U0  
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acceptance 承兌   D?)91P/R  
account 賬戶   B5~S&HQ?B6  
accountant 會計員   |#LU"D  
accounting 會計   kTT!gZP$  
accounting system 會計制度   i!LEA/"V  
accounts payable 應付賬款   ow!utAF  
accounts receivable 應收賬款   6UG7lH!M  
accumulated profits 累積利益   y-)|u:~h  
adjusting entry ?#123;整記錄   {k%*j 4  
adjustment ?#123;整   A/|To!R  
administration expense 管理費用   /9,!)/j  
advances 預付   >_jT.d  
advertising expense 廣告費   G?jKm_ `L  
agency 代理   <[@AMdS  
agent 代理人   3J32W@}.K  
agreement 契約   <xKer<D %  
allotments 分配數   IC{\iwO/~c  
allowance 津貼   |77.Lqqy,  
amalgamation 合併   KbQ UA$gL=  
amortization 攤銷   GF*8(2h2  
amortized cost 應攤成本   k(pI5N}pJZ  
annuities 年金   J70#pF  
applied cost 已分配成本   --4,6va`e  
applied expense 已分配費用   7+0Kg'^+n  
applied manufacturing expense 己分配製造費用   PTWP7A [  
apportioned charge 攤派費用   1N{}G$'Go  
appreciation 漲價   W,9. z%  
article of association 公司章程   _HW~
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assessment 課稅   Aw~ =U!  
assets 資產   ?n)d: )Ud"  
attorney fee 律師費   < ^c?M[j  
audit 審計   jNhiY  
auditor 審計員   N DZ :`D  
average 平均數   u9ObFm$7  
average cost 平均成本   18f!k  
bad debt 壞賬   T"xq^h1\  
balance 餘額   1G$fU zS  
balance sheet 資產負債表   Anr''J&9`H  
bank account 銀行賬戶   V9&7K65-1  
bank balance 銀行結存   Z0uo. H@.N  
bank charge 銀行手續費   B9 ^@d
 
bank deposit 銀行存款   [-5%[ty9X  
bank discount 銀行貼現   D[32t0  
bank draft 銀行匯票   y.(Yh1  
bank loan 銀行借款   xl8=y  
bank overdraft 銀行透支   e&sZ]{uD  
bankers acceptance 銀行承兌   W/DSj :  
bankruptcy 破產   6<X.]"u+E~  
bearer 持票人   .sI*\@w.  
beneficiary 受益人   xucrp::g  
bequest 遺產   ^YG'p?r.s  
bill 票據   }%Mj`Bh  
bill of exchange 匯票   N3O3V5':!  
bill of lading 提單   UKX9C"-5v  
bills discounted 貼現票據   zGzeu)d  
bills payable 應付票據   E[q:65xl  
bills receivable 應收票據   fy]z<SPhVJ  
board of directors 董事會   g@ 0<`g  
bonds 債券   )r2$!(NQ  
bonus 紅利   Sk7l&B  
book value 賬面價值   W%&t[_21  
bookkeeper 簿記員   ere h!  
bookkeeping 簿記   8_byS<b8  
branch office general ledger 支店往來賬戶   ;e Iqxe>  
broker 經紀人   [ hzw..?g  
brought down 接前   s8BfOl-  
brought forward 接上頁   " kp+1sG8  
budget 預算   ]nPfIBoS  
by-product 副產品   &U*MLf83`  
by-product sales 副產品銷售   %87D(h!.I4  
capital 股本   v~E\u  
capital income 資本收益   vd<r}3i*  
capital outlay 資本支出   "#}
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capital stock 股本   ~5`p/.L)ZD  
capital stock certificate 股票   1i=lJmr  
carried down 移後   5i71@?q;  
carried forward 移下頁   wHx@&Tp  
cash 現金   N;Hoi8W  
cash account 現金賬戶   -c%#Hd  
cash in bank 存銀行現金   =u\W{1  
cash on delivery 交貨收款   P"*#mH[W|  
cash on hand 庫存現金   ?{=&Ro  
cash payment 現金支付   @yV.Yx"p_  
cash purchase 現購   +"J2k9E  
cash sale 現沽   .-ihxEbzr  
cashier 出?#123;員   ;OC~,?O5  
cashiers check 本票   #/N;ScyUJT  
certificate of deposit 存款單折   $ljzw@k  
certificate of indebtedness 借據   _*iy *:(o  
certified check 保付支票   b'AA*v,b  
certified public accountant 會計師   unX mMSz(
 
charges 費用   j(aok5:e  
charge for remittances 匯水手續費   vciO={M  
charter 營業執照   (:Y0^  
chartered accountant 會計師   ,:[\h\5m  
chattles 動產   >wSrllmj@  
check 支票   <n4?wo  
che stub 支票存根   r0^*|+   
closed account 己結清賬戶   %"[`   
closing 結算   (#e,tu  
closing entries 結賬紀錄   
ATRB9  
closing stock 期末存貨   'kuLkM,  
closing the book 結賬   3M^s EaUI  
columnar journal 多欄日記賬   m!Y4+KTwD`  
combination 聯合   \]Bwib%h  
commission 佣金   My6a.Kl  
commodity 商品   g9~QNA  
common stock 普通股   i<\WRzVT  
company 公司   =Ju%3ptH0  
compensation 賠償   D( \c?X"  
compound interest 複利   S =5br  
consignee 承銷人   R)ep1X^  
consignment 寄銷   ,vDSY N6  
consignor 寄銷人   )#os!Ns_A  
consolidated balance sheet 合併資產負債表   bVxbQ$  
consolidated profit and loss account 合併損益表   U{C&R&z  
consolidation 合併   ew+>?a'&L  
construction cost 營建成本   Q]1s*P  
construction revenue 營建收入   l=&\luNz  
contract 合同   `; +UWdAR  
control account 統制賬戶   f|+aa6hN   
copyright 版權   99GK6}~TGm  
corporation 公司   @
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cost 成本   61SbBJ6[  
cost accounting 成本會計   h"}c_lY9  
cost of labour 勞工成本   0_&5S`tj  
cost of production 生產成本   T)#e=WcP]  
cost of manufacture 製造成本   mYx6JU*`  
cost of sales 銷貨成本   rtxG-a56Q  
cost price 成本價格   r=gF&Og,?  
credit 貸方   )BeBxo7lv  
credit note 收款通知單   \x=j  
creditor 債權人   % <1&\5f<5  
crossed check 橫線支票   P=<>H9 p:o  
current account 往來活期賬戶   ()MUyW"S#`  
current asset 流動資產   e;8nujdG"  
current liability 流動負債   ugV/#v O  
current profit and loss 本期損益   ?Gnx!3Q  
debit 借方   +\x}1bNS%j  
debt 債務   y9U*E80q{  
debtor 債務人   'T+v&M  
deed 契據    9dCf@5]  
deferred assets 遞延資產   jdf3XTw  
deferred liabilities 遞延負債   [;Y*f,UG_-  
delivery 交貨   c#zx" ,K  
delivery expense 送貨費   fB=j51Lw  
delivery order 出貨單   5~FXy{ZIH  
demand draft 即期匯票   +.J/7gD  
demand note 即期票據   7pO/! Lm  
demurrage charge 延期費   D KRF#*[=d  
deposit 存款   -|2k$W  
deposit slip 存款單   rM0Idc.$&&  
depreciation 折舊   FY9nVnIoI  
direct cost 直接成本   Dqg01_O9O  
direct labour 直接人工   F-=Xbyr3@  
director 董事   BHf7\+Ul  
discount 折扣   dZkj| Ua~  
discount on purchase 進貨折扣   duV\Kt/g^  
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