[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。   2/E3~X7  
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acceptance 承兌   J0C,KU(  
account 賬戶   b H?dyS6Bx  
accountant 會計員   %fJ*Ql4M  
accounting 會計   \m*?5]m;  
accounting system 會計制度   u6awcn   
accounts payable 應付賬款   .FXq4who  
accounts receivable 應收賬款   )0yY|E \  
accumulated profits 累積利益   @&83/U?  
adjusting entry ?#123;整記錄   VbKky1a@  
adjustment ?#123;整   Ip
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administration expense 管理費用   f,)[f M4  
advances 預付   q,PB;TT  
advertising expense 廣告費   do+HPnfDzU  
agency 代理   z,X ^;  
agent 代理人   ^z"90-V^  
agreement 契約   CsQ}eW8uEf  
allotments 分配數   UF|v=|*{#  
allowance 津貼   TStu)6%`  
amalgamation 合併   vp[~%~1(  
amortization 攤銷    Ae<v  
amortized cost 應攤成本   bJx{mq  
annuities 年金   \2L%%M  
applied cost 已分配成本   O<)"kj 7  
applied expense 已分配費用   K0g<11}(Yg  
applied manufacturing expense 己分配製造費用   y4C _G?  
apportioned charge 攤派費用   .%M=dL>  
appreciation 漲價   v,KH2 (N  
article of association 公司章程   Q|"{<2"]U0  
assessment 課稅   8N'`kd~6[  
assets 資產   9V0iV5?(P  
attorney fee 律師費   <DvpqlT  
audit 審計   u f.Zg;Vc  
auditor 審計員   ALiA+k N  
average 平均數   |GA4fFE=  
average cost 平均成本   q\x*@KQgM  
bad debt 壞賬   DHaSBk  
balance 餘額   S=0zP36kH:  
balance sheet 資產負債表   dp&4G6Y<A  
bank account 銀行賬戶   k10dkBoEX  
bank balance 銀行結存   wbUpD(  
bank charge 銀行手續費   cW/RH.N  
bank deposit 銀行存款   H/|Mq#K  
bank discount 銀行貼現   $83 TA><a  
bank draft 銀行匯票   ull
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bank loan 銀行借款   cZe,l1$  
bank overdraft 銀行透支   c#<v :b  
bankers acceptance 銀行承兌   S@k4k^Vg  
bankruptcy 破產   vh"zYl`  
bearer 持票人    G;Q)A$-  
beneficiary 受益人   LrX7WI  
bequest 遺產   A%Pjg1(uX  
bill 票據   * S~gF/*kP  
bill of exchange 匯票   4hg#7#?boW  
bill of lading 提單   8*V3g_z  
bills discounted 貼現票據   $-|`#|CBd  
bills payable 應付票據   PB.@G,)  
bills receivable 應收票據   _SJ#k|vcq  
board of directors 董事會   Sl/[9-a)  
bonds 債券    )Jz L  
bonus 紅利   /(bPc12  
book value 賬面價值   _bHmcK  
bookkeeper 簿記員   HC@E&t  
bookkeeping 簿記  
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branch office general ledger 支店往來賬戶   ;_@u@$=
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broker 經紀人   c
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brought down 接前   :D-My28'  
brought forward 接上頁   DBWe>Ef(  
budget 預算   y[UTuFv~Q
 
by-product 副產品   ;sE;l7  
by-product sales 副產品銷售   jqPQ=X  
capital 股本   L%# #U'e 3  
capital income 資本收益   oP$NTy[  
capital outlay 資本支出   f]tc$`vb  
capital stock 股本   :rnn`/L  
capital stock certificate 股票   fil '._  
carried down 移後   w^s|YF=c  
carried forward 移下頁  
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cash 現金   y Rr,+>W  
cash account 現金賬戶   _Jn-#du  
cash in bank 存銀行現金   Smzy EMT
 
cash on delivery 交貨收款   P3jDx{F  
cash on hand 庫存現金   *,.WI
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cash payment 現金支付   /XEUJC4  
cash purchase 現購   C:\BvPoO  
cash sale 現沽   cT'D2Yeq  
cashier 出?#123;員   2%y}El^+_  
cashiers check 本票   9+)5#!0  
certificate of deposit 存款單折   \Bg;}\8 X  
certificate of indebtedness 借據   _w/w~;7  
certified check 保付支票   rK;F]ei  
certified public accountant 會計師   p&/}0eL y  
charges 費用   9^h0D}#@  
charge for remittances 匯水手續費   ^a#Vp  
charter 營業執照   ~L)9XK^15  
chartered accountant 會計師   i1e|UR-wl  
chattles 動產   `?+lM  
check 支票   I?}YS-2  
che stub 支票存根   <)ozbv Xk  
closed account 己結清賬戶   }ac0}  
closing 結算   >0z(+}]3z  
closing entries 結賬紀錄   H,bYzWsrPo  
closing stock 期末存貨    pbM~T(Y8  
closing the book 結賬   FJDx80J  
columnar journal 多欄日記賬   
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combination 聯合   uH7$/  
commission 佣金   o,dO.isgh>  
commodity 商品   0\*[7!`s  
common stock 普通股   %
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company 公司   'o;>6u<u  
compensation 賠償   = s^KZV  
compound interest 複利   D=uU:7m  
consignee 承銷人   W'WZ@!!  
consignment 寄銷   N]f"+  
consignor 寄銷人   ;/T=ctIs  
consolidated balance sheet 合併資產負債表   w-9M{Es+j  
consolidated profit and loss account 合併損益表   w9h`8
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consolidation 合併   {+r0Nikx_  
construction cost 營建成本   w ryjs!  
construction revenue 營建收入   X&R
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contract 合同   y^pzqv  
control account 統制賬戶   `(NMHXgG+  
copyright 版權   zSt6q  
corporation 公司   !
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cost 成本   &cy@Be}|T  
cost accounting 成本會計   O%feBe  
cost of labour 勞工成本   (0Buo#I  
cost of production 生產成本   C8 [W  
cost of manufacture 製造成本   F#d`nZ=M  
cost of sales 銷貨成本   h2M>4c  
cost price 成本價格   it?l! ~  
credit 貸方   )"SP >2}  
credit note 收款通知單   ;.*n77Y  
creditor 債權人   cVCylRU"  
crossed check 橫線支票   .[YM0dt  
current account 往來活期賬戶   mc37Y.  
current asset 流動資產   ';<gc5EK  
current liability 流動負債   H
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current profit and loss 本期損益   lxsBXXZg  
debit 借方   %C}TdG(C  
debt 債務   ~:8}B
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debtor 債務人   <i}lP/U  
deed 契據   *2wFLh  
deferred assets 遞延資產   w#ha ^4  
deferred liabilities 遞延負債   9cV;W\ Tw  
delivery 交貨   zg)-RCG  
delivery expense 送貨費   wCT. (d_  
delivery order 出貨單   u17e  
demand draft 即期匯票   ^B)iBfZ  
demand note 即期票據   <<a1a
 
demurrage charge 延期費   @& H Tt  
deposit 存款   GI:
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deposit slip 存款單   jvGGIb"&1  
depreciation 折舊   EtVRnI@  
direct cost 直接成本   =2-!ay:  
direct labour 直接人工   +v$,/~$tI  
director 董事   2|Of$oMc  
discount 折扣   k;aV4 0N9  
discount on purchase 進貨折扣   aE]/w1a  
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