[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。   < XP9@t&  
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acceptance 承兌   Z
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account 賬戶   :q=%1~Idla  
accountant 會計員   $P>`m$(8  
accounting 會計   zV:pQRbt.  
accounting system 會計制度   @|<<H3I  
accounts payable 應付賬款   *4_jA](  
accounts receivable 應收賬款   i%ZW3MrY~  
accumulated profits 累積利益   OC1I&",Ai|  
adjusting entry ?#123;整記錄   -M%_\;"de  
adjustment ?#123;整   HU
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administration expense 管理費用   I([!]z  
advances 預付   $}lbT15a  
advertising expense 廣告費   N5*u]j  
agency 代理   u@~JiiC%  
agent 代理人   f>aEkh6u9  
agreement 契約   )p T?/J  
allotments 分配數   i7ISX>%  
allowance 津貼   ~2<7ZtV=  
amalgamation 合併   !lEY=1nHOJ  
amortization 攤銷   A'G66ei  
amortized cost 應攤成本   &n6$rBr%  
annuities 年金   T6H}/#*tK  
applied cost 已分配成本   /TZOJE(2j  
applied expense 已分配費用   NLS
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applied manufacturing expense 己分配製造費用   B+[A]dgS  
apportioned charge 攤派費用   Q@ 2i~Qo[  
appreciation 漲價   !6s"]WvF  
article of association 公司章程   T?:glp[4I  
assessment 課稅    -QOw8vm  
assets 資產   HFwN  
attorney fee 律師費   )N=NR2xB
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audit 審計   I?"q/Ub~h  
auditor 審計員   z74
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average 平均數   ?47@o1  
average cost 平均成本   t'BLVCu  
bad debt 壞賬   (WK
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balance 餘額   ^&bRX4pYo  
balance sheet 資產負債表   Swp;HW7x  
bank account 銀行賬戶   ~.A)bp  
bank balance 銀行結存   vJ\pR~?  
bank charge 銀行手續費   hGd<<\  
bank deposit 銀行存款  
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bank discount 銀行貼現   *NkA8P C  
bank draft 銀行匯票   T%6&PrQ7  
bank loan 銀行借款   L,mQ   
bank overdraft 銀行透支   *.\  
bankers acceptance 銀行承兌   FL(6?8zK  
bankruptcy 破產   vFE;D@bz:  
bearer 持票人   *c%oN |  
beneficiary 受益人   j7sKsbb  
bequest 遺產   .q[SI$qO/  
bill 票據   :T]o)  
bill of exchange 匯票   A-,up{g  
bill of lading 提單   tj Gd )  
bills discounted 貼現票據   Fx5d:!]:$?  
bills payable 應付票據   y]J89  
bills receivable 應收票據   {]E+~%Va  
board of directors 董事會   cgl*t+o&  
bonds 債券   @;<ht c  
bonus 紅利   ua5OGx  
book value 賬面價值   TUHi5K  
bookkeeper 簿記員   UilMv~0  
bookkeeping 簿記   TJ:]SB  
branch office general ledger 支店往來賬戶  
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broker 經紀人   Q3|T':l4  
brought down 接前   Hir Fl  
brought forward 接上頁   0Z0:,!  
budget 預算   Z^]|o<.<I  
by-product 副產品   {e+- vl  
by-product sales 副產品銷售   Mk=mT3=#  
capital 股本   vC1v"L;[o/  
capital income 資本收益   ]UH`Pdlt  
capital outlay 資本支出   OCZ[D{i9@  
capital stock 股本   (FJ9-K0b{n  
capital stock certificate 股票   :JfE QIN  
carried down 移後   d?:=PH  
carried forward 移下頁   ]u4Hk?j~<  
cash 現金   ~er\~kp  
cash account 現金賬戶   &^}6 9  
cash in bank 存銀行現金   yU8{i&w4  
cash on delivery 交貨收款   _U{zMVr  
cash on hand 庫存現金   hQ(q
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cash payment 現金支付   aX~%5mF  
cash purchase 現購   3GuH857ov  
cash sale 現沽   u%]shm  
cashier 出?#123;員   qf=1?=l291  
cashiers check 本票   M/):e$S  
certificate of deposit 存款單折   br0++}vwL  
certificate of indebtedness 借據   }~"hC3
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certified check 保付支票   *^RmjW1I  
certified public accountant 會計師   v.:3"<ur}  
charges 費用   c>/
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charge for remittances 匯水手續費   VxY+h`4#  
charter 營業執照   G
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chartered accountant 會計師   }|5VRJA  
chattles 動產   W-.pmU e2  
check 支票   s
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che stub 支票存根   es>W$QKlo  
closed account 己結清賬戶   {X[ HCfJd  
closing 結算   j'aHF#_  
closing entries 結賬紀錄   nPs7c %  
closing stock 期末存貨   ]~6_WE8L  
closing the book 結賬   C_4)=#@GU  
columnar journal 多欄日記賬   !'j?.F$}  
combination 聯合   w.lAQ5)I%\  
commission 佣金   F L8g5I  
commodity 商品   om |"S  
common stock 普通股   K"b`#xN(t  
company 公司   I j$lDJS  
compensation 賠償    1~l I8  
compound interest 複利   #7ov#_2Jd  
consignee 承銷人   jMbC Y07v  
consignment 寄銷   F:D orE  
consignor 寄銷人   mk3_  
consolidated balance sheet 合併資產負債表   ' j6gG  
consolidated profit and loss account 合併損益表   X^\>:<  
consolidation 合併   zfc3)7  
construction cost 營建成本   <)\y#N  
construction revenue 營建收入   \=0Vuz  
contract 合同   9_QP!,  
control account 統制賬戶   uA$<\fnz
  
copyright 版權   N gLU$ /y;  
corporation 公司   _[Vf547vS  
cost 成本   P ~#>H{  
cost accounting 成本會計   Dk+&X-]6x5  
cost of labour 勞工成本   v3GwD00  
cost of production 生產成本   RGn!{=  
cost of manufacture 製造成本   3d-%>?-ee  
cost of sales 銷貨成本   E;d7
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cost price 成本價格   >@YtDl8R  
credit 貸方   f>s?4  
credit note 收款通知單   fZxIY,  
creditor 債權人   iA0q_( \X  
crossed check 橫線支票   ]$p{I)d&  
current account 往來活期賬戶   CH fVQ|!\  
current asset 流動資產   :> &fV  
current liability 流動負債   k{VE1@  
current profit and loss 本期損益   R(-<BtM!-  
debit 借方   gJ;_$`  
debt 債務   <5G{"U+ \  
debtor 債務人   Qj3a_p$)P  
deed 契據   r?CI)Y;  
deferred assets 遞延資產   h'$QC )P  
deferred liabilities 遞延負債   0W3 i()  
delivery 交貨   i 9g>9  
delivery expense 送貨費   gORJWQv  
delivery order 出貨單   557(EM  
demand draft 即期匯票   %lX%8Z$v  
demand note 即期票據   .i^7|o:  
demurrage charge 延期費   l~D N1z6`  
deposit 存款   wZ4t
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deposit slip 存款單   ~V/?H!r'{}  
depreciation 折舊   t6BHGX{o  
direct cost 直接成本   <" @zn  
direct labour 直接人工   Ne$"g[uFU  
director 董事   %L [&,a  
discount 折扣   &QG6!`fK}3  
discount on purchase 進貨折扣   ~+<olss_  
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