[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。   V,=5}qozQ  
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acceptance 承兌   I{0cnq/  
account 賬戶   vmEn$`&2t  
accountant 會計員   1X2|jj  
accounting 會計   b 1>]?.  
accounting system 會計制度   X $V_  
accounts payable 應付賬款   C+P.7]?&  
accounts receivable 應收賬款   ~"0{<mMcX  
accumulated profits 累積利益  
45n.%*,  
adjusting entry ?#123;整記錄   6eUGE4NF(  
adjustment ?#123;整   p2Gd6v.t  
administration expense 管理費用   NC!B-3?x  
advances 預付   X31%T"  
advertising expense 廣告費   +,,dsL  
agency 代理   :-#7j} R&  
agent 代理人   jygUf|  
agreement 契約   ppRA%mhZ  
allotments 分配數   ~Er0$+q=Y;  
allowance 津貼   )b (+=  
amalgamation 合併   4W|cIcU W  
amortization 攤銷   x1Y/^ks@2  
amortized cost 應攤成本   @GD $KR9  
annuities 年金   (1q
(6!  
applied cost 已分配成本   FX9WXb4w  
applied expense 已分配費用   ViyG%Sm  
applied manufacturing expense 己分配製造費用   =$+0p3[r  
apportioned charge 攤派費用   Q!3-P  
appreciation 漲價   &>+5 8  
article of association 公司章程   P`O`MwEAf  
assessment 課稅   WF*j^ %5  
assets 資產   
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attorney fee 律師費   </ "Wh4>C  
audit 審計   GOGS"q  
auditor 審計員   shL_{}  
average 平均數   _VjaTw8iM  
average cost 平均成本   so1  
bad debt 壞賬   \1&
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balance 餘額   `n-/~7  
balance sheet 資產負債表   6T+ym9  
bank account 銀行賬戶   -O,:~a=*_  
bank balance 銀行結存   uH?4d!G  
bank charge 銀行手續費   J @~g>  
bank deposit 銀行存款   !]}C!dXd  
bank discount 銀行貼現   KztQT9kY  
bank draft 銀行匯票   cUP1Uolvn  
bank loan 銀行借款   \!jz1`]&{  
bank overdraft 銀行透支   -hfkF+=U'  
bankers acceptance 銀行承兌   !-n*]C  
bankruptcy 破產   3?<A]"X.  
bearer 持票人   q)o;iR  
beneficiary 受益人   p<h(  
bequest 遺產   -K$ugDi  
bill 票據   zt9A-% \R  
bill of exchange 匯票   ~|, "w90  
bill of lading 提單   z>0$SBQ-  
bills discounted 貼現票據   )Ghw!m  
bills payable 應付票據   Y@q9  
bills receivable 應收票據   7O%^4D  
board of directors 董事會   ^K::g)  
bonds 債券   yMM2us#*+q  
bonus 紅利   },}g](!m  
book value 賬面價值   4`9R OC  
bookkeeper 簿記員   OAFxf,b  
bookkeeping 簿記   LttA8hf5q?  
branch office general ledger 支店往來賬戶   6C<GYzzo  
broker 經紀人   <\uDt
bK  
brought down 接前   RTbV!I  
brought forward 接上頁   >ySO.S  
budget 預算   zsd<0^ p\{  
by-product 副產品   i9rv8"0>  
by-product sales 副產品銷售   =aQlT*n%3  
capital 股本   5+Tx01)  
capital income 資本收益   9ghUiBPiL:  
capital outlay 資本支出   jA2%kX\6//  
capital stock 股本   uit.r^8l  
capital stock certificate 股票   ;XyryCo  
carried down 移後   pZ[|Q2(  
carried forward 移下頁   N}[!QE  
cash 現金   'byTM?Sp{  
cash account 現金賬戶   A.
7l o  
cash in bank 存銀行現金   K0o${%'@7  
cash on delivery 交貨收款   m+7%]$  
cash on hand 庫存現金   )+Z.J]$O-  
cash payment 現金支付   @c"s6h&  
cash purchase 現購   {*g{9`   
cash sale 現沽   dblf,x  
cashier 出?#123;員   qf ]le]J  
cashiers check 本票   \kY:|T  
certificate of deposit 存款單折   bQ 0Ab"+D  
certificate of indebtedness 借據   "X!1^)W-8  
certified check 保付支票   Sfc,F8$&N  
certified public accountant 會計師   ps8tr:T^=  
charges 費用   9m_~Zs}Z  
charge for remittances 匯水手續費   0t"Iq71/  
charter 營業執照   y4 ]5z/  
chartered accountant 會計師   Unq~lt%2  
chattles 動產   1 |)
CQ  
check 支票   v@2@9/  
che stub 支票存根   lgK5E*^  
closed account 己結清賬戶   W?!rqo2SP  
closing 結算   ez%:>r4  
closing entries 結賬紀錄   yA*U^:%  
closing stock 期末存貨   sredL#]BA  
closing the book 結賬   E+e),qsbO  
columnar journal 多欄日記賬   Q3$DX,8?  
combination 聯合   cD!E.2[  
commission 佣金   c=?6`m,"M  
commodity 商品   ?UIW&*h}  
common stock 普通股   U7g,@/Qx  
company 公司   P|lDW|}D@  
compensation 賠償   E;'{qp  
compound interest 複利   7B5b +  
consignee 承銷人   ,!,M'<?"  
consignment 寄銷   u#y)+A2&!  
consignor 寄銷人   )a'`  
consolidated balance sheet 合併資產負債表   ^5?|Dj  
consolidated profit and loss account 合併損益表   r|
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consolidation 合併   pXBh^  
construction cost 營建成本   UH+#Nel+!  
construction revenue 營建收入   }.WO=IZ  
contract 合同   X Dyo=A]  
control account 統制賬戶   umAO&S.+M  
copyright 版權   *V+,X  
corporation 公司   -k2|` t _  
cost 成本   m#O; 1/P  
cost accounting 成本會計   2 w! 0$  
cost of labour 勞工成本   &%)F5PT  
cost of production 生產成本   :f_oN3F p  
cost of manufacture 製造成本   :9x]5;ma  
cost of sales 銷貨成本   |f1^&97=+  
cost price 成本價格   c(b`eUOO  
credit 貸方   >o&%via}  
credit note 收款通知單   M$>Nd6,@N  
creditor 債權人   0
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crossed check 橫線支票   Y,, Z47% E  
current account 往來活期賬戶   8WpNlB+:{  
current asset 流動資產   ''!j:49  
current liability 流動負債   *}Z  
current profit and loss 本期損益   kVt/Hhd9  
debit 借方  
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debt 債務   (
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debtor 債務人   )$a6l8  
deed 契據   lZ2gCZ  
deferred assets 遞延資產   ZJhI|wRwD  
deferred liabilities 遞延負債   e.XD5~Ax  
delivery 交貨   ,VUOsNN4\  
delivery expense 送貨費   jeA2yjAC  
delivery order 出貨單   qx*b\6Rt  
demand draft 即期匯票   ER[$TH&  
demand note 即期票據   E&Lml?@  
demurrage charge 延期費   k.)YFKi  
deposit 存款   P%vouC0W  
deposit slip 存款單   yzL9Ic  
depreciation 折舊   Ky8,HdAq  
direct cost 直接成本   )S`Yl;oL  
direct labour 直接人工   9asA-'fZ  
director 董事   #(a; w  
discount 折扣   8NE[L#k  
discount on purchase 進貨折扣   ;<+Z}d/g9  
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