[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。   ol:_2G2xQ  
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acceptance 承兌   l|uN-{w  
account 賬戶   Y:byb68  
accountant 會計員   CV& SNA  
accounting 會計   tGf  
accounting system 會計制度   [e*8hbS  
accounts payable 應付賬款   UhEnW8^bz1  
accounts receivable 應收賬款   5TnECk  
accumulated profits 累積利益   Ql\GL"  
adjusting entry ?#123;整記錄   ,$*IJeKx  
adjustment ?#123;整   -AffKo  
administration expense 管理費用   Ur@'X-  
advances 預付   }2h~o~  
advertising expense 廣告費   ]0O pd 9  
agency 代理   HZP`u >.  
agent 代理人   Zd~Z`B} &  
agreement 契約   9wI1/>  
allotments 分配數   z{%G  
allowance 津貼   +Uk/Zg w^  
amalgamation 合併   "C0oFRk  
amortization 攤銷   /sYD+*a  
amortized cost 應攤成本   ( E0be.  
annuities 年金   )P,jpE8  
applied cost 已分配成本    oR5
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applied expense 已分配費用   UCq+F96j  
applied manufacturing expense 己分配製造費用   Q}m)Q('Rk  
apportioned charge 攤派費用   |9
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appreciation 漲價   7pGlbdS  
article of association 公司章程   2} T"|56
 
assessment 課稅   R_Z H+@O  
assets 資產   H>W A?4  
attorney fee 律師費   nNL9B~d  
audit 審計   ,ur_n7+LH  
auditor 審計員   "4 ovMan  
average 平均數   l9SbuT$U  
average cost 平均成本   hZyz5aZ)K  
bad debt 壞賬   5X[=Q>  
balance 餘額   yCmiW %L4  
balance sheet 資產負債表   H(""So7L  
bank account 銀行賬戶   3|@Ske1%Y  
bank balance 銀行結存   jLZ~9FXF2  
bank charge 銀行手續費   paiF ah  
bank deposit 銀行存款   v'DL >Y  
bank discount 銀行貼現   &|',o ?'F  
bank draft 銀行匯票   QR a>W/N  
bank loan 銀行借款   ,H.q%!{h_  
bank overdraft 銀行透支   R[Pyrs!H  
bankers acceptance 銀行承兌   A3h[VnuG,  
bankruptcy 破產   ,!Q2^R  
bearer 持票人   CRS/qso[Q'  
beneficiary 受益人    DMf:u`<  
bequest 遺產   /<M08ze  
bill 票據   d7l0;yR&+  
bill of exchange 匯票   x==%BBnO%  
bill of lading 提單   QZzi4[-as  
bills discounted 貼現票據   Rb\\6BU0  
bills payable 應付票據   4egq Y0A  
bills receivable 應收票據   :~g = n&x  
board of directors 董事會   7]G3yt->  
bonds 債券   [['un\~r~  
bonus 紅利   +Pn+&o;D  
book value 賬面價值   L%N|8P[  
bookkeeper 簿記員    &grT}  
bookkeeping 簿記   3;#v$F8R  
branch office general ledger 支店往來賬戶   J6| 5*|*^  
broker 經紀人   Joe k4t&0<  
brought down 接前   }cMb0`oA  
brought forward 接上頁   Xgc@cwd  
budget 預算   \~U8<z  
by-product 副產品   @R>J\>  
by-product sales 副產品銷售   r1xNU0A  
capital 股本   Ean@GDLz8  
capital income 資本收益   t|d9EC]c(  
capital outlay 資本支出   mmEr2\L  
capital stock 股本   @/XA*9]l  
capital stock certificate 股票   Svy bP&i|  
carried down 移後   EubF`w$KWX  
carried forward 移下頁   De\&r~bTW9  
cash 現金   tecCU[O  
cash account 現金賬戶   |%we@ E  
cash in bank 存銀行現金   RCo!sZP}  
cash on delivery 交貨收款   mq su8ti  
cash on hand 庫存現金   vt@.fT#e  
cash payment 現金支付   dz&8$(f,  
cash purchase 現購   (wnkdI{  
cash sale 現沽   hH|3s-o  
cashier 出?#123;員   5c!~WckbJ  
cashiers check 本票   +P81&CaY  
certificate of deposit 存款單折   4tof[n3us  
certificate of indebtedness 借據   +A3@{2  
certified check 保付支票   K1]H~'  
certified public accountant 會計師   OT&J OTk\  
charges 費用   (n| PLi  
charge for remittances 匯水手續費   nB WVG  
charter 營業執照   {-09,Q
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chartered accountant 會計師   6/Q'o5>NL:  
chattles 動產  
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check 支票   yk,o
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che stub 支票存根   SBgBZm}%  
closed account 己結清賬戶   #\_N-bVu  
closing 結算   .B+R+2uY3  
closing entries 結賬紀錄   :4;ZO~eq!  
closing stock 期末存貨   8lg$]  
closing the book 結賬   xJ:15eDC  
columnar journal 多欄日記賬   ,dLh`t<\  
combination 聯合   C%9;~S  
commission 佣金   bb `GV  
commodity 商品   [?Wt ZM^q  
common stock 普通股   p
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company 公司   DKx8<yEky  
compensation 賠償   540-lMe  
compound interest 複利   uK2MC?LP  
consignee 承銷人   x$tx!%,)/S  
consignment 寄銷  
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consignor 寄銷人   -1;BwlL  
consolidated balance sheet 合併資產負債表   {m.l{<H  
consolidated profit and loss account 合併損益表   o['
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consolidation 合併   Ep>3%{V  
construction cost 營建成本  
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construction revenue 營建收入   N0,wT6.  
contract 合同   0,1:l3iu1M  
control account 統制賬戶   n*D-01vYP  
copyright 版權   PbvRh~n  
corporation 公司   =* oFs|v  
cost 成本   0&}
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cost accounting 成本會計   n,q+EZd  
cost of labour 勞工成本   33z)F  
cost of production 生產成本   ,]+P#eXgE  
cost of manufacture 製造成本   tpwMy:<Ex  
cost of sales 銷貨成本   K[!OfP  
cost price 成本價格    \09eH[  
credit 貸方   xDD3Y{K  
credit note 收款通知單   mtSOygd  
creditor 債權人   =iO K($  
crossed check 橫線支票   ze@NqCF  
current account 往來活期賬戶   8QDs4Bv|  
current asset 流動資產   RB`Emp&T  
current liability 流動負債   >~8;H x].d  
current profit and loss 本期損益   h,o/(GNnW  
debit 借方   ~8L*N>Y  
debt 債務   BQu_)@  
debtor 債務人   #Drs=7w  
deed 契據   l=,\ h&  
deferred assets 遞延資產   ,K'>s<}
 
deferred liabilities 遞延負債   #9M6 q  
delivery 交貨   0*^ J;QGE  
delivery expense 送貨費   GVhO}m  
delivery order 出貨單   %{WZ  
demand draft 即期匯票   azF|L"-RP  
demand note 即期票據   Q\|72NWS  
demurrage charge 延期費   ^m8T$^z>  
deposit 存款   $<cio X  
deposit slip 存款單   5N<f\W,  
depreciation 折舊   (hWr!(>C4]  
direct cost 直接成本   J6J[\  
direct labour 直接人工   S<HR6Xw  
director 董事   . J[2\"W  
discount 折扣   &.J8O+  
discount on purchase 進貨折扣   (7/
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