[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。   0_bt*.wI+  
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acceptance 承兌   (5d~0  
account 賬戶   XKp%
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accountant 會計員   3m4?l ~  
accounting 會計   %5RYa<oP  
accounting system 會計制度   c
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accounts payable 應付賬款   ,TU!W|($  
accounts receivable 應收賬款   U-TwrX  
accumulated profits 累積利益   K G~](4JE(  
adjusting entry ?#123;整記錄   h~elF1dG  
adjustment ?#123;整   @.kv",[{[  
administration expense 管理費用   9Q :IgY?T  
advances 預付   8 Oeg"d  
advertising expense 廣告費   $XFG1?L!  
agency 代理   bi!4I<E>k  
agent 代理人   14\%2nE  
agreement 契約   ;:*o P(9k  
allotments 分配數   }M/w 0U0o  
allowance 津貼   ZP?k|sEH  
amalgamation 合併   UA,&0.7  
amortization 攤銷   `.%;|"xR  
amortized cost 應攤成本   ^Gv<Xl  
annuities 年金   c i7;v9  
applied cost 已分配成本   W<2%J)N<  
applied expense 已分配費用   MV$>|^'em  
applied manufacturing expense 己分配製造費用   !gy'_Y  
apportioned charge 攤派費用   *cp|lW!ag  
appreciation 漲價   *wp'`3y}  
article of association 公司章程   z$G?J+?J  
assessment 課稅   Xkl^!,  
assets 資產   J+\F)k>r  
attorney fee 律師費   [ CPZj*|b  
audit 審計   fY=iQ?{/[  
auditor 審計員   v}zo vEi  
average 平均數   K@n.$g  
average cost 平均成本   h9+ylHW_cp  
bad debt 壞賬   |!%A1 wp#  
balance 餘額   R)cns7oW  
balance sheet 資產負債表   T<54qe4`p  
bank account 銀行賬戶   5F2+o#*h  
bank balance 銀行結存   K?[pCF2C  
bank charge 銀行手續費   c7s4 g-  
bank deposit 銀行存款   j)-D.bY0  
bank discount 銀行貼現   RW(AjDM  
bank draft 銀行匯票   *{4cc  
bank loan 銀行借款   8kJ k5  
bank overdraft 銀行透支   pw>AQ  
bankers acceptance 銀行承兌   `4}!+fXQ  
bankruptcy 破產   *`}_e)(k  
bearer 持票人   g#[9O'H  
beneficiary 受益人   #C+Gk4"
w  
bequest 遺產   GJO/']k  
bill 票據   iZMsN*9[  
bill of exchange 匯票   |B`-chK  
bill of lading 提單   18[f_0@ #  
bills discounted 貼現票據   5.?O PK6  
bills payable 應付票據   qh7o;x~,  
bills receivable 應收票據   do[K-r  
board of directors 董事會   >t D-kzN  
bonds 債券   o B6"D  
bonus 紅利   ZC2C`S\xr  
book value 賬面價值   :ZL>JVk  
bookkeeper 簿記員  
l*v([@A\  
bookkeeping 簿記   ,6M-xSDs  
branch office general ledger 支店往來賬戶   %+I(S
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broker 經紀人   raqLXO!j  
brought down 接前   vhL&az  
brought forward 接上頁   NPo
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budget 預算   ]Rj"/(X,  
by-product 副產品   v,D_^?]@  
by-product sales 副產品銷售   L/
/sJe  
capital 股本   LV]\{'  
capital income 資本收益   0H>Fyl2_  
capital outlay 資本支出   mKsj7  
capital stock 股本   e< CPaun  
capital stock certificate 股票   h[Iu_#HMa  
carried down 移後   Hzj*X}X#K  
carried forward 移下頁   %M`|0g}!  
cash 現金   eGTK^p  
cash account 現金賬戶   '
^/E2+  
cash in bank 存銀行現金   b]JN23IS2  
cash on delivery 交貨收款   P);Xke  
cash on hand 庫存現金   mefmoZ  
cash payment 現金支付   8m1zL[.8g  
cash purchase 現購   &R5M&Iw L  
cash sale 現沽   M:I,j  
cashier 出?#123;員   # #s!-.T  
cashiers check 本票   J,D{dYLDD  
certificate of deposit 存款單折   j2P|cBXu  
certificate of indebtedness 借據   jSVO$AW~C  
certified check 保付支票   'I<j`)4`d  
certified public accountant 會計師   ReE3742@  
charges 費用   E{fnh50^Q.  
charge for remittances 匯水手續費   )_Oc=/c|f  
charter 營業執照   &(rd{j/ *  
chartered accountant 會計師   A0]o/IBz
 
chattles 動產   #KK(Z\;  
check 支票   e{}o:r  
che stub 支票存根   f.f4<_v'h  
closed account 己結清賬戶   O#EBR<CuK  
closing 結算   \6'A^cE/PX  
closing entries 結賬紀錄   6=g7|}  
closing stock 期末存貨   +[qkG. O  
closing the book 結賬   -of= Lp  
columnar journal 多欄日記賬   j |i6/Pk9J  
combination 聯合   m[bu(qz  
commission 佣金   @\h(s#sn  
commodity 商品   rx;U/)~#<  
common stock 普通股   z<fEJN  
company 公司   Kulg84<AwM  
compensation 賠償   v8@dvT<  
compound interest 複利   d+;wDu  
consignee 承銷人   
MMAC,4  
consignment 寄銷   "J.jmR;  
consignor 寄銷人   d5=xOEv; :  
consolidated balance sheet 合併資產負債表   !K 9(OX2;  
consolidated profit and loss account 合併損益表   )aC+qhh  
consolidation 合併   ^0&] .m  
construction cost 營建成本   CS{9|FNz  
construction revenue 營建收入   
TkBBHg;  
contract 合同   ye%F <:O7  
control account 統制賬戶   -Fd i,\e  
copyright 版權   BJE <~"  
corporation 公司   1v4kN -  
cost 成本   vj
b?N  
cost accounting 成本會計   cR&xl^BJ  
cost of labour 勞工成本   :A'!u r=\  
cost of production 生產成本   L C7LO  
cost of manufacture 製造成本   Vj]kJ,j\ y  
cost of sales 銷貨成本   )q^vitkjup  
cost price 成本價格   q"Md)?5N  
credit 貸方   @Y,F&8a$  
credit note 收款通知單   d!t@A  
creditor 債權人   !LJ.L?9qw  
crossed check 橫線支票   AWDjj\Q4  
current account 往來活期賬戶   =c,gK8C  
current asset 流動資產   +B m+Pj>  
current liability 流動負債   yq}{6IyZ^  
current profit and loss 本期損益   +i^s\c!3;  
debit 借方   9C$!tz>>+i  
debt 債務   6a?y$+pr  
debtor 債務人   K_5&_P1  
deed 契據   duS #&w  
deferred assets 遞延資產   &~%@QC/  
deferred liabilities 遞延負債   [86'/:L\2  
delivery 交貨   )^\='(s  
delivery expense 送貨費   x/7G0K2\}  
delivery order 出貨單   O0~d6Ba  
demand draft 即期匯票   Q]wM/7  
demand note 即期票據   hNle;&*F  
demurrage charge 延期費   95Qz1*TR  
deposit 存款   4I
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deposit slip 存款單   $dP)8_Z2  
depreciation 折舊   g#4gGhI  
direct cost 直接成本    IR LPUP  
direct labour 直接人工   L0kNt &di  
director 董事   /;rN/ot2o  
discount 折扣   $vBU}~l7  
discount on purchase 進貨折扣   Nd_@J&  
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