[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。   zrR`ecC(b  
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acceptance 承兌   [01.\eh  
account 賬戶   TT50(_8  
accountant 會計員   =`*O1a  
accounting 會計   YoN*:jB<M  
accounting system 會計制度   p/JL9@:'  
accounts payable 應付賬款   e%4:) IV!;  
accounts receivable 應收賬款   AjJURn0`,!  
accumulated profits 累積利益   -RO7 'm0  
adjusting entry ?#123;整記錄   K+Z+wA?  
adjustment ?#123;整   e{X6i^% m_  
administration expense 管理費用   {GKy'/[  
advances 預付   'eo KZX+  
advertising expense 廣告費   rgSOS-ox  
agency 代理   4|mD*o  
agent 代理人   lIUuA  
agreement 契約   &;XAuDw4+i  
allotments 分配數   rj6tZJZ#o0  
allowance 津貼   Zm"{Viv]  
amalgamation 合併   {cB+mh;mJ>  
amortization 攤銷   lc2i`MC  
amortized cost 應攤成本   Ypei
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annuities 年金   0O\SU"b
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applied cost 已分配成本   R+nMy=I%8  
applied expense 已分配費用   MZTx:EN!  
applied manufacturing expense 己分配製造費用   UA4J>1 i  
apportioned charge 攤派費用   JJltPGT~Oa  
appreciation 漲價   ]W Zq^'q.  
article of association 公司章程   1"pI^Ddt  
assessment 課稅   Sr&515  
assets 資產   Rl
qQ  
attorney fee 律師費   Di@GY!  
audit 審計   Xg=x7\V  
auditor 審計員   6`0m ta Q  
average 平均數   `((Y
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average cost 平均成本   "S&@F/  
bad debt 壞賬   +$$$  
balance 餘額   yC3yij<oR  
balance sheet 資產負債表   L lw&& K  
bank account 銀行賬戶   lqowG!3H  
bank balance 銀行結存   /0W9g  
bank charge 銀行手續費   JOb*-q|y  
bank deposit 銀行存款   Rx*BwZ  
bank discount 銀行貼現   26dUA~
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bank draft 銀行匯票   coo UE<a  
bank loan 銀行借款   s0*0 'f  
bank overdraft 銀行透支   KjFK/Og.  
bankers acceptance 銀行承兌   kaxvPv1  
bankruptcy 破產   (]RM6i7  
bearer 持票人   QJ F=UB  
beneficiary 受益人   9%iUG(DC  
bequest 遺產   "+z?x~rk  
bill 票據   3#vinz  
bill of exchange 匯票   Yz4_vePh+5  
bill of lading 提單   c9\2YKo  
bills discounted 貼現票據   4\pWB90V  
bills payable 應付票據   Qd_Y\PzS  
bills receivable 應收票據   gP-nluq  
board of directors 董事會   Ja ]?&j  
bonds 債券   $B#6tk~u  
bonus 紅利   OFGsjYLw  
book value 賬面價值   T1`|~Z?g-  
bookkeeper 簿記員   BaO1/zk  
bookkeeping 簿記   :qR=>n=  
branch office general ledger 支店往來賬戶   Wxkx,q?  
broker 經紀人   6oinidB[l  
brought down 接前   p1D[YeF4  
brought forward 接上頁   Z2Zq'3*  
budget 預算   jSOS}!=  
by-product 副產品   ]&ixhW  
by-product sales 副產品銷售   &(zfa&j|  
capital 股本   mv atUe  
capital income 資本收益   x lsqj`=  
capital outlay 資本支出   ewuXpv%vwW  
capital stock 股本   'q>2t}KG  
capital stock certificate 股票   tp:\j@dB  
carried down 移後   FG%j{_Ez  
carried forward 移下頁   sBK <zR  
cash 現金   au
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cash account 現金賬戶   0Rz(|jlbS  
cash in bank 存銀行現金   oyk>vIZ  
cash on delivery 交貨收款   R0;efD  
cash on hand 庫存現金   B
51kV0  
cash payment 現金支付   "BKeot[""p  
cash purchase 現購   J9%@VZut  
cash sale 現沽   mmEp'E  
cashier 出?#123;員   Q<6P. PTya  
cashiers check 本票   H^~.mBP n  
certificate of deposit 存款單折   85IMdZ7I  
certificate of indebtedness 借據   8ga_pNe  
certified check 保付支票   SQWa
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certified public accountant 會計師   #FYAV%pi  
charges 費用   3 +xy4G@L  
charge for remittances 匯水手續費   y^Vw`-e  
charter 營業執照   Ogg#jx(4  
chartered accountant 會計師   ~u&|G$1!0  
chattles 動產   K"<*a"1I  
check 支票   ciMM^ZRIb  
che stub 支票存根   ~vgA7E/XV  
closed account 己結清賬戶   Y-~~,Yl~  
closing 結算   64j|}wJ$  
closing entries 結賬紀錄   Y&*x4&Lb  
closing stock 期末存貨   ,WWj-X|+=  
closing the book 結賬   K{cbn1\,H  
columnar journal 多欄日記賬   Y\+KoR';  
combination 聯合   R4e&^tI@*  
commission 佣金   8I+d)(:  
commodity 商品   *Q}[ ]g  
common stock 普通股   u>.y:>  
company 公司   !OcENV  
compensation 賠償   MR'o{?{e`  
compound interest 複利   XD-^w_  
consignee 承銷人   X6RQqen3:  
consignment 寄銷   8cm@a*2%  
consignor 寄銷人   ?4z8)E9Ju  
consolidated balance sheet 合併資產負債表   wk\L*\@Y}  
consolidated profit and loss account 合併損益表   {SG>'KXZ  
consolidation 合併   VjbG(nB?_  
construction cost 營建成本   V+Xl9v4O  
construction revenue 營建收入   DFe;4BdC  
contract 合同   ~!+ _[uJ  
control account 統制賬戶   fP%Fyg^k  
copyright 版權   U!e6FHj7  
corporation 公司   beZ(o?uK  
cost 成本   9 1P4:6  
cost accounting 成本會計   H
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cost of labour 勞工成本   vz`@x45K  
cost of production 生產成本   */OI*{Q  
cost of manufacture 製造成本   dL;H V8z^  
cost of sales 銷貨成本   $zkH|] zZ  
cost price 成本價格   FfMnul  
credit 貸方   _$/ +D:K  
credit note 收款通知單   0,FC YTtj$  
creditor 債權人    oYX{R  
crossed check 橫線支票   aW{L7N%  
current account 往來活期賬戶   (TSqc5^H  
current asset 流動資產   6~5 $s1Yc  
current liability 流動負債   qeaA&(|5  
current profit and loss 本期損益   i(HByI  
debit 借方   m/USC'U%  
debt 債務   <9@7,2  
debtor 債務人   6E9N(kFYs  
deed 契據   PDw{R]V+  
deferred assets 遞延資產   ,9ml>ji`=  
deferred liabilities 遞延負債   ValS8V*N1  
delivery 交貨   p/|(,)'+jx  
delivery expense 送貨費   17py).\  
delivery order 出貨單   ,5-Zb3\  
demand draft 即期匯票   85>S"%_  
demand note 即期票據   ++9
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demurrage charge 延期費   dl[ob,aCK  
deposit 存款   IUhp;iH  
deposit slip 存款單   eih
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depreciation 折舊   e)pTC97^L  
direct cost 直接成本  
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direct labour 直接人工   l]vohLz 3!  
director 董事    tSw>@FM  
discount 折扣   &d 3HB=x  
discount on purchase 進貨折扣   E\e]K !  
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