[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。   bR}{xHe  
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acceptance 承兌   I DpW5Dc  
account 賬戶   b)P x  
accountant 會計員   <ny)yK  
accounting 會計   yl[6b1  
accounting system 會計制度   EFb"{L  
accounts payable 應付賬款   \E<t'\>@ X  
accounts receivable 應收賬款   ry%Fs&V*>  
accumulated profits 累積利益   JxM[LvVi  
adjusting entry ?#123;整記錄   y=)xo7(  
adjustment ?#123;整   zU)Ib< $  
administration expense 管理費用   }}'0r2S  
advances 預付   ()>,L?y  
advertising expense 廣告費   3'zm)SXJ  
agency 代理   4/tp-dBip  
agent 代理人   `fRp9o/  
agreement 契約   xiW;Y{kZ  
allotments 分配數   N=o
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allowance 津貼   pjP R3 r  
amalgamation 合併   CF:s@Z+  
amortization 攤銷   D!oELZ3  
amortized cost 應攤成本   +$F_7Hx  
annuities 年金   Ux
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applied cost 已分配成本   cj!Ew}o40D  
applied expense 已分配費用   k7gm)}RKcu  
applied manufacturing expense 己分配製造費用    :nHa-N3  
apportioned charge 攤派費用   mw*BaDN@Q  
appreciation 漲價   Tl9;KE|  
article of association 公司章程   sX~ `Vn&  
assessment 課稅   /M1 /  
assets 資產   R}-<ZJe  
attorney fee 律師費   eBmBD"$   
audit 審計   VkNg Vjg  
auditor 審計員   %;r0,lN|II  
average 平均數   8JU9Qb]L'I  
average cost 平均成本   VHlN;6Qlff  
bad debt 壞賬   E?z~)0z2`  
balance 餘額   `;9
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balance sheet 資產負債表   Nn_n@K  
bank account 銀行賬戶   / ao|v  
bank balance 銀行結存   d/k70Ybk  
bank charge 銀行手續費   `bJ+r)+5  
bank deposit 銀行存款   K; +w'/{  
bank discount 銀行貼現   g J8+HV  
bank draft 銀行匯票   $dp;$X3  
bank loan 銀行借款   ~P47:IZf  
bank overdraft 銀行透支   _U"9#<  
bankers acceptance 銀行承兌   !4(X9}a  
bankruptcy 破產   g(i_di  
bearer 持票人   =
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beneficiary 受益人   QyGT m"9l  
bequest 遺產   s5DEuu>g  
bill 票據   )\bA'LuFy  
bill of exchange 匯票   E8Jy!8/X9T  
bill of lading 提單   FSs<A@  
bills discounted 貼現票據   FC:+[.fi  
bills payable 應付票據   7$l!f  
bills receivable 應收票據   d%y)/5  
board of directors 董事會   5 p.vo"7  
bonds 債券   }J~ d6m  
bonus 紅利   f8T6(cA  
book value 賬面價值   g8JO/s5xV  
bookkeeper 簿記員   I,*zZNvRi  
bookkeeping 簿記   &.zG?e.  
branch office general ledger 支店往來賬戶   fq@r6\TI  
broker 經紀人   P9Yw\   
brought down 接前   \lJCBb+k  
brought forward 接上頁   <]~FX25  
budget 預算   A{HP*x~t  
by-product 副產品   yl>V'  
by-product sales 副產品銷售   [IF5Iv\b  
capital 股本   s\)0f_I  
capital income 資本收益   'UY
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capital outlay 資本支出   (9#$za>  
capital stock 股本   X7cqAi  
capital stock certificate 股票   o_.f7|U!  
carried down 移後   m ~[4eH,  
carried forward 移下頁   pf\ Ybbs  
cash 現金   PJ-EQ6W  
cash account 現金賬戶    T\(w}  
cash in bank 存銀行現金   XYi-o][Mf  
cash on delivery 交貨收款   Dsl,(qm5  
cash on hand 庫存現金   AG3iKk??T  
cash payment 現金支付   xnuu#@f  
cash purchase 現購   4=G)j+RCH  
cash sale 現沽   LFzL{rny!U  
cashier 出?#123;員   4jOq.j  
cashiers check 本票   M+7&kt0;  
certificate of deposit 存款單折   \iBEyr]  
certificate of indebtedness 借據   *LaL('.>  
certified check 保付支票   FN$sST  
certified public accountant 會計師   EO&PabZWR  
charges 費用   ?5N7,|K)  
charge for remittances 匯水手續費   G`/5=  
charter 營業執照   +f} u.T_#  
chartered accountant 會計師   4"om;+\  
chattles 動產   |ODi[~y  
check 支票   /IO<TF(X  
che stub 支票存根   SBf8Ipe  
closed account 己結清賬戶   9+"R}Nxv^  
closing 結算   6T?$m7c  
closing entries 結賬紀錄   ,2|(UTv  
closing stock 期末存貨   CFLWo1  
closing the book 結賬   ~t>i+{JKE  
columnar journal 多欄日記賬   wM-I*<L>  
combination 聯合   ?M}W;Z  
commission 佣金   8|z@"b l)  
commodity 商品   g< F7UA  
common stock 普通股   8_ d>=*(  
company 公司   U,tl)(!@Q-  
compensation 賠償   ]O^C'GzZ  
compound interest 複利   T3_3k.,|  
consignee 承銷人   !08\w
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consignment 寄銷   1edeV48{:  
consignor 寄銷人   !kTI@103Wd  
consolidated balance sheet 合併資產負債表  
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consolidated profit and loss account 合併損益表   JO3x#1~;_  
consolidation 合併    dcd9AW=  
construction cost 營建成本   W$>AK_Y}  
construction revenue 營建收入   ;(F_2&he  
contract 合同   S [$Os7  
control account 統制賬戶   ~S85+OJ;M  
copyright 版權   <o aVI?  
corporation 公司   DjMhI_Yu  
cost 成本   Fk-}2_=vi  
cost accounting 成本會計   +o4W8f=Ga  
cost of labour 勞工成本   CJ~gE"  
cost of production 生產成本   oEuV&m|yX  
cost of manufacture 製造成本   fF|m~#y  
cost of sales 銷貨成本   1
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cost price 成本價格   U2DE zr  
credit 貸方   DNyU]+\L[l  
credit note 收款通知單   
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creditor 債權人   2H p<(  
crossed check 橫線支票   ?a]1$>r  
current account 往來活期賬戶   >.76<fni  
current asset 流動資產   oIJ.Tv@N(  
current liability 流動負債   evLZ<|  
current profit and loss 本期損益   KE_GC ;bQ  
debit 借方   GGWdMGI/  
debt 債務   s?,\aSsU@  
debtor 債務人   >T)#KQ1t  
deed 契據   m%p;>:"R  
deferred assets 遞延資產   6p}dl>T_y  
deferred liabilities 遞延負債   4#fgUlV  
delivery 交貨   B.oD9<9  
delivery expense 送貨費   8%,u~ELA  
delivery order 出貨單   m~<<ok_  
demand draft 即期匯票   2Sha&Z*CE  
demand note 即期票據   ?j:g.a+U  
demurrage charge 延期費   m35 $4  
deposit 存款   fJdTVs@  
deposit slip 存款單   |/M^q{h&7s  
depreciation 折舊   'Cp]Q@]\  
direct cost 直接成本   v6#i>n~x,  
direct labour 直接人工   xV+cX*4h  
director 董事   <0M2qt8  
discount 折扣   "c2{n,  
discount on purchase 進貨折扣   b;~?a#Z}  
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