[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。   U#G0  
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acceptance 承兌   f{t5r  
account 賬戶   S[n;u-U  
accountant 會計員   
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accounting 會計   |B./5 ,nSS  
accounting system 會計制度   DwMq  
accounts payable 應付賬款   T;-&3  
accounts receivable 應收賬款   m+?$cyA>v  
accumulated profits 累積利益   h2QoBGL5  
adjusting entry ?#123;整記錄   pIXbr($  
adjustment ?#123;整   [z'PdYQR/{  
administration expense 管理費用   ]N!8U_U3  
advances 預付   96fbMP+7R  
advertising expense 廣告費   kn:X^mDXC/  
agency 代理   2"cUBFc1I  
agent 代理人   f!|7j}3  
agreement 契約   BGh1hyJ8d  
allotments 分配數   ,9SBGxK5`  
allowance 津貼   |_xU{Pu  
amalgamation 合併   VJ8cls<  
amortization 攤銷   |08b=aR6ro  
amortized cost 應攤成本   ^`XQ>-wWue  
annuities 年金   outAZy=R;  
applied cost 已分配成本   IH(]RHTp%  
applied expense 已分配費用   ue"?n2  
applied manufacturing expense 己分配製造費用   Ka%u#};  
apportioned charge 攤派費用   C@3a/<6m  
appreciation 漲價   G6]W'Kk  
article of association 公司章程   TmZsC5  
assessment 課稅   E4idEQ}H  
assets 資產   $Y& 8@/L  
attorney fee 律師費   >rJ9^rS  
audit 審計   Kx==vq%39  
auditor 審計員   + :4 F@R  
average 平均數   {]-AuC2E/0  
average cost 平均成本   %Bn"/0,  
bad debt 壞賬   2l^hnog|  
balance 餘額   BC.~wNz6  
balance sheet 資產負債表   E]Dcb*t  
bank account 銀行賬戶   X` r~cc  
bank balance 銀行結存   .K%1{`.|  
bank charge 銀行手續費   " iAwD8-  
bank deposit 銀行存款   eLPWoQXt  
bank discount 銀行貼現   hA 1_zKZ  
bank draft 銀行匯票   !:"$1kh1("  
bank loan 銀行借款   ;:nx6wi  
bank overdraft 銀行透支   l rrNyaFn  
bankers acceptance 銀行承兌   e"g=A=S  
bankruptcy 破產   5 1&||.  
bearer 持票人   %BBM %Lj  
beneficiary 受益人   0o-.m  
bequest 遺產   iG+hj:5  
bill 票據   ' 5tk0A  
bill of exchange 匯票   naOCa  
bill of lading 提單   MuI>ZoNF  
bills discounted 貼現票據   vU(uu:U9  
bills payable 應付票據   ou V%*<Ki  
bills receivable 應收票據   I!-"SuBy4J  
board of directors 董事會   t_ju[xL5B  
bonds 債券   ;YGCsLT<xt  
bonus 紅利   ?F=^& v8  
book value 賬面價值   -/)>DOgUq  
bookkeeper 簿記員   "|k 4<"]  
bookkeeping 簿記   9Su4nt`i  
branch office general ledger 支店往來賬戶   Ij w{g%  
broker 經紀人   o*5iHa(Qm  
brought down 接前   ~(v7:?  
brought forward 接上頁   l4O&*,}l##  
budget 預算   -6KNMk  
by-product 副產品   'DeI]IeP  
by-product sales 副產品銷售   IJ[r!&PY  
capital 股本   "39\@Ow  
capital income 資本收益   -/w#f&Y+]8  
capital outlay 資本支出   uT :Yh6  
capital stock 股本   (i2R1HCa  
capital stock certificate 股票    c
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carried down 移後   THN//}d  
carried forward 移下頁   lq'MLg  
cash 現金   GBg~NkC7.  
cash account 現金賬戶   &hnI0m=X  
cash in bank 存銀行現金   `xXpP"*o}  
cash on delivery 交貨收款   `W=3_  
cash on hand 庫存現金   n5qg6(Tl]  
cash payment 現金支付   y]U]b G{  
cash purchase 現購   U\'HB.P \  
cash sale 現沽   VY1&YR}Y  
cashier 出?#123;員   yw@kh^L  
cashiers check 本票   _Jt  
certificate of deposit 存款單折   -ZVCb@%  
certificate of indebtedness 借據   .D8|_B  
certified check 保付支票   R]LuZN  
certified public accountant 會計師   
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charges 費用   )hy(0 D  
charge for remittances 匯水手續費   ;n\$'"K&;  
charter 營業執照   rWMG6+Scb  
chartered accountant 會計師   u5Tu~  
chattles 動產   ;}>g/lw  
check 支票   E3 vYVuw  
che stub 支票存根   >.=v*\P  
closed account 己結清賬戶   '
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closing 結算   !'qY  
closing entries 結賬紀錄   ^!v{ >3  
closing stock 期末存貨   qG)M8xk  
closing the book 結賬   b0|;v-v  
columnar journal 多欄日記賬   f`W)Z$fN5  
combination 聯合   }N0$DqP  
commission 佣金   g15~+;33N  
commodity 商品   P]^BE;7T  
common stock 普通股   C{<H)?]*BF  
company 公司   $*')Sma  
compensation 賠償   CqVeR';2  
compound interest 複利   C K=
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consignee 承銷人   *,FU*zi  
consignment 寄銷   Z<IN>:l  
consignor 寄銷人   h1 npaD!  
consolidated balance sheet 合併資產負債表   A)%!9i)  
consolidated profit and loss account 合併損益表   {9Ug9e{ ~  
consolidation 合併   J\l'nqS"  
construction cost 營建成本   T B(K&3_D  
construction revenue 營建收入   UbDpSfub  
contract 合同   MUW&m2  
control account 統制賬戶   `k.0d`3(  
copyright 版權   YAP,#a  
corporation 公司   w!|jL $5L  
cost 成本   `8lS)R!  
cost accounting 成本會計   +4g H=6  
cost of labour 勞工成本   f`K[oCfu  
cost of production 生產成本   M.oH,Kd6  
cost of manufacture 製造成本   q@&6&cd  
cost of sales 銷貨成本   PpLuN12H  
cost price 成本價格   .%G>z"Xx  
credit 貸方   wx*03(|j;  
credit note 收款通知單   I} .9  
creditor 債權人   92(P~ Sdv  
crossed check 橫線支票   q|ZzGEj:OV  
current account 往來活期賬戶   J3QL%#  
current asset 流動資產   :|a$[g5  
current liability 流動負債   -P:o ^_)g  
current profit and loss 本期損益   A}4 ",  
debit 借方   eh;L])~C  
debt 債務   ]%2y`Jrl^W  
debtor 債務人   lx{ ' bzv  
deed 契據   c5(4rT{(m  
deferred assets 遞延資產   :|%1i>O  
deferred liabilities 遞延負債   \C<'2KZR,  
delivery 交貨   7 -S?U~s  
delivery expense 送貨費   pEp$J;   
delivery order 出貨單   eb>jT:  
demand draft 即期匯票   Mc~L%5  
demand note 即期票據   hem>@Bp'V  
demurrage charge 延期費   A5E^1j}h@  
deposit 存款   NjbIt=y  
deposit slip 存款單   h?Lp9VF  
depreciation 折舊   VA5f+c
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direct cost 直接成本   zJ30ZY:  
direct labour 直接人工   (L*<CV  
director 董事   #.
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discount 折扣   YSbeCyv  
discount on purchase 進貨折扣   muMd
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