[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。   t]sk[  
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acceptance 承兌   V N-0hw/A  
account 賬戶   {v!w2p@  
accountant 會計員   %5L~&W}^"  
accounting 會計   M7qg\1L  
accounting system 會計制度   =?CIC%6m  
accounts payable 應付賬款   ZW))Mx#K=T  
accounts receivable 應收賬款   <e Y2}Ml  
accumulated profits 累積利益   H E*^!2f  
adjusting entry ?#123;整記錄   `$"{-  
adjustment ?#123;整   k7JC~D E#  
administration expense 管理費用   ^d>m`*px  
advances 預付   l )r^|9{  
advertising expense 廣告費   #}1yBxB<=  
agency 代理   y@}WxSK*0  
agent 代理人   zq5N@dF  
agreement 契約   nVpDjUpN  
allotments 分配數   MNh: NFCRA  
allowance 津貼   hAgrs[OFj  
amalgamation 合併   #}6~>A  
amortization 攤銷   di;~$rI!?  
amortized cost 應攤成本   UJS vtD{g  
annuities 年金   #x;d+Q@  
applied cost 已分配成本   C^?/9\  
applied expense 已分配費用   PYCG#U  
applied manufacturing expense 己分配製造費用   UnDX .W*2  
apportioned charge 攤派費用   M3eSj`c3  
appreciation 漲價   ,H
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article of association 公司章程   Nt tu)wr  
assessment 課稅   6=%\@  
assets 資產   p>U= Jg  
attorney fee 律師費   87pu\(,'  
audit 審計   9AWP`~l`  
auditor 審計員   r{*Qsaw  
average 平均數   1)u,%  
average cost 平均成本   ,A#gF_8  
bad debt 壞賬   t.!?"kP"c  
balance 餘額   55b/giX  
balance sheet 資產負債表   IM,d6lN6s  
bank account 銀行賬戶   -{oZK{a1  
bank balance 銀行結存   U+ -;(Fh~  
bank charge 銀行手續費   iOAn/[^xk  
bank deposit 銀行存款   aEEb1Y  
bank discount 銀行貼現   6R2F,b(_  
bank draft 銀行匯票   ra ,.vJuT  
bank loan 銀行借款   jJ RaY3  
bank overdraft 銀行透支   &G-dxET]  
bankers acceptance 銀行承兌   ^c}kVQ\g3  
bankruptcy 破產   8XCT[X  
bearer 持票人   cNKGEm ;z  
beneficiary 受益人   29z@ !  
bequest 遺產   \^cXmyQ<%  
bill 票據   iYW<qgz  
bill of exchange 匯票   `OZiN;*|  
bill of lading 提單   Eg4&D4TGp  
bills discounted 貼現票據   )*}?EI4.  
bills payable 應付票據   e ?Jgk$"  
bills receivable 應收票據   DEPsud;  
board of directors 董事會   {p$X*2ReB  
bonds 債券   zo ]-,u  
bonus 紅利   F${}n1D  
book value 賬面價值   Y6jgAq  
bookkeeper 簿記員   ?wIw$p>wT  
bookkeeping 簿記   7 /"Z/^  
branch office general ledger 支店往來賬戶   do.XMdit  
broker 經紀人   ASSe;+yp  
brought down 接前   *aYuuRx  
brought forward 接上頁   OJFWm
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budget 預算   i\>?b)a>  
by-product 副產品   WxJaE;`Ige  
by-product sales 副產品銷售   8NWuhRRrw  
capital 股本   PmE
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capital income 資本收益   +wGvYr  
capital outlay 資本支出   /BS yanro  
capital stock 股本   $m-@ICG#  
capital stock certificate 股票   f?QP(+M5.  
carried down 移後   (AG((eV  
carried forward 移下頁   z wn#
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cash 現金   TD/ 4lL~(x  
cash account 現金賬戶   *y~~~ 'J/  
cash in bank 存銀行現金   7<*g'6JG[  
cash on delivery 交貨收款   H@|m^1  
cash on hand 庫存現金   B;<zA' 1  
cash payment 現金支付   ( s51GRC  
cash purchase 現購   nwi8>MG  
cash sale 現沽   usU6,  
cashier 出?#123;員   k]c$SzJ>/  
cashiers check 本票   ;|,*zD  
certificate of deposit 存款單折   Ih5CtcE1'd  
certificate of indebtedness 借據   TQpR'  
certified check 保付支票   ( _MY; S  
certified public accountant 會計師   AgOti]`aR  
charges 費用   cVaGgP}\  
charge for remittances 匯水手續費   {P==6/<2o  
charter 營業執照   S`h yRw  
chartered accountant 會計師   ] `;Fc8$  
chattles 動產   Xk:_aJ  
check 支票   7#PQ1UWl  
che stub 支票存根   TOx@Y$_9Q8  
closed account 己結清賬戶   )SaMfP1=v  
closing 結算   u} [.*e  
closing entries 結賬紀錄   "Qk)EY  
closing stock 期末存貨   ka$la;e3  
closing the book 結賬   p3IhK>  
columnar journal 多欄日記賬   q^}iXE~  
combination 聯合   Z>.('  
commission 佣金   f5*hOzKG6  
commodity 商品   c
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common stock 普通股   |4Os_*tRKU  
company 公司   ?0d#O_la 3  
compensation 賠償   0>3Sn\gZ(  
compound interest 複利   O}z-g&e.U  
consignee 承銷人   7! /+[G  
consignment 寄銷   2}9M7Z",2  
consignor 寄銷人   `Js"*[z  
consolidated balance sheet 合併資產負債表   [n$6T  
consolidated profit and loss account 合併損益表   gS!zaD7Nr  
consolidation 合併   L}tP_ *  
construction cost 營建成本   }n k[WW  
construction revenue 營建收入   > q8)~  
contract 合同   1 l-Y)   
control account 統制賬戶   /b."d\  
copyright 版權   ]&"01M~+K  
corporation 公司   C|S~>4`  
cost 成本   !)EYM&:Y  
cost accounting 成本會計   b%xG^jUXsX  
cost of labour 勞工成本   nx5I  
cost of production 生產成本   XJA];9^  
cost of manufacture 製造成本   V?n=yg  
cost of sales 銷貨成本   ($,qxPOn  
cost price 成本價格   $g }aH(vf  
credit 貸方   YN7JJJ/~T  
credit note 收款通知單   ~Vf A  
creditor 債權人   $OaxetPH  
crossed check 橫線支票   4V'HPD>=V  
current account 往來活期賬戶   =A_fL{ SM  
current asset 流動資產   zCmx1Djz  
current liability 流動負債   }(9ZME<(  
current profit and loss 本期損益   RVh{wg  
debit 借方   scy_  
debt 債務   Am"&A pK  
debtor 債務人   PeJIa %iE  
deed 契據   5jsZJpk$  
deferred assets 遞延資產   yXCH
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deferred liabilities 遞延負債   ;eW\41w  
delivery 交貨   |Zdl[|kX  
delivery expense 送貨費   rw[I oyr-  
delivery order 出貨單   HnKXO  
demand draft 即期匯票   ULzrJbP'7  
demand note 即期票據   A (+%DZ  
demurrage charge 延期費   a [E}o<{  
deposit 存款   IJDE{)  
deposit slip 存款單   V}Ce3wgvA  
depreciation 折舊   M]SeNYDy  
direct cost 直接成本   U,Fyi6{~  
direct labour 直接人工   NJg )S2]7  
director 董事   (P-$tHt  
discount 折扣   ">vi=Tr  
discount on purchase 進貨折扣   *$@u`nM  
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