[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。   ,|lDR@  
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acceptance 承兌   PZ[hH(EX  
account 賬戶    z:p;Wm  
accountant 會計員   N\nxo0sl  
accounting 會計   xJ(}?0h-X  
accounting system 會計制度   >oHgs
  
accounts payable 應付賬款   g[%^OT#  
accounts receivable 應收賬款   W3E7y?  
accumulated profits 累積利益   ]K!NLvz  
adjusting entry ?#123;整記錄   ; VH:dg  
adjustment ?#123;整   OC5\3H  
administration expense 管理費用   >gSiH#>  
advances 預付   \96aHOk<  
advertising expense 廣告費   ~\]lMsk+  
agency 代理   DPg\y".4Y&  
agent 代理人   6!T9VL\=H  
agreement 契約   H)rE-7(f!  
allotments 分配數   vjz 'y[D  
allowance 津貼   C>=[fAr mO  
amalgamation 合併   A1p87o>  
amortization 攤銷   TO5#iiM)  
amortized cost 應攤成本   ?igA+(.  
annuities 年金   HD~o]l=H  
applied cost 已分配成本   dVKctt'C  
applied expense 已分配費用   s.IYPH|pn  
applied manufacturing expense 己分配製造費用   2qgm(jo *y  
apportioned charge 攤派費用   @lhjO>@#I  
appreciation 漲價   ?qJt4Om  
article of association 公司章程   , #nYHD  
assessment 課稅   'Z}3XVZEN  
assets 資產   9%& =n  
attorney fee 律師費   (ptk!u6  
audit 審計   *u ^mf~  
auditor 審計員   k"$E|$  
average 平均數   ,
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average cost 平均成本   uWjSqyb:  
bad debt 壞賬   Tg yY 9  
balance 餘額   N% !T FQf  
balance sheet 資產負債表   <_ruVy0]  
bank account 銀行賬戶   $_Kcm "oj  
bank balance 銀行結存   x"83[0ib  
bank charge 銀行手續費   (CR]9 6n   
bank deposit 銀行存款   4Je[!X@C  
bank discount 銀行貼現   lK"m|Z  
bank draft 銀行匯票   m4_ZGjmJM  
bank loan 銀行借款   U.A:'9K,  
bank overdraft 銀行透支   A?+cdbxJw  
bankers acceptance 銀行承兌   Em]2K:  
bankruptcy 破產   iyJx~:  
bearer 持票人   #gcv])to  
beneficiary 受益人   1a]QNl_x  
bequest 遺產   VXP@)\!  
bill 票據   c_Lcsn  
bill of exchange 匯票   7wz9x8\t  
bill of lading 提單   $, vXyZ  
bills discounted 貼現票據   KJYcP72P  
bills payable 應付票據   YwU[kr-i  
bills receivable 應收票據    \<u  
board of directors 董事會   >XJUj4B|X  
bonds 債券   ]9lR:V sw  
bonus 紅利   B6-1q& E/  
book value 賬面價值   G/N1[)  
bookkeeper 簿記員   /*1p|c^  
bookkeeping 簿記   ZE:!>VXa87  
branch office general ledger 支店往來賬戶   ;km ^ OO$  
broker 經紀人   k{C03=xk  
brought down 接前   xRbtiFk9H  
brought forward 接上頁   .X\9vVJ  
budget 預算   wz f  
by-product 副產品   C0gO^A.d  
by-product sales 副產品銷售  
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capital 股本   oYAHyCkVq  
capital income 資本收益   tRVz4
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capital outlay 資本支出   #5yz~&  
capital stock 股本   V: n\skM  
capital stock certificate 股票   KXT9Wt=  
carried down 移後    Y+nk:9  
carried forward 移下頁   c|s7cG$+-  
cash 現金   %V|n2/O Y  
cash account 現金賬戶   _^@>I8ix  
cash in bank 存銀行現金   ;iO5 8S3  
cash on delivery 交貨收款   /N7.|XI.  
cash on hand 庫存現金   a)QSq<2*  
cash payment 現金支付   uN
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cash purchase 現購   1b,MJ~g$  
cash sale 現沽   trz&]v=:  
cashier 出?#123;員   jK\AVjn  
cashiers check 本票   vw6DHN
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certificate of deposit 存款單折   YB]{gm2  
certificate of indebtedness 借據   j@.^3:  
certified check 保付支票   y`\rb<AZ*t  
certified public accountant 會計師   LV@tt&|N  
charges 費用   {F ',e~}s  
charge for remittances 匯水手續費   ![&9\aH  
charter 營業執照   m[qW)N:w  
chartered accountant 會計師   q,T4- E  
chattles 動產   _6.Y3+7I  
check 支票   V`m9+<.1b  
che stub 支票存根   2= zw!  
closed account 己結清賬戶   uc Ph*M  
closing 結算   "sYZ 3  
closing entries 結賬紀錄   x7!gmbMfK'  
closing stock 期末存貨   ]([^(&2  
closing the book 結賬   TjS
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columnar journal 多欄日記賬   LnPG+<  
combination 聯合   ~EM(*k._  
commission 佣金   5;X r0f  
commodity 商品   [Om,Q<
  
common stock 普通股   e=`=7H4P  
company 公司   ^{a_:r"  
compensation 賠償   C."\ a_p  
compound interest 複利   g\1|<jb3  
consignee 承銷人   r "!xI  
consignment 寄銷   Ff1!+P,  
consignor 寄銷人   ]OV}yD2p  
consolidated balance sheet 合併資產負債表   (,D:6(R7t  
consolidated profit and loss account 合併損益表   y I}>  
consolidation 合併   r3dGX iu  
construction cost 營建成本   l4ru0V8s7  
construction revenue 營建收入   *iVEO  
contract 合同   h_5CWQSi  
control account 統制賬戶   YySo%\
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copyright 版權   `_SV1|=="8  
corporation 公司   nd }Z[)  
cost 成本   M9~6ry-_  
cost accounting 成本會計   o(yyj'=(  
cost of labour 勞工成本   dOVu D(  
cost of production 生產成本   OMAvJzK .  
cost of manufacture 製造成本   F *1w8+  
cost of sales 銷貨成本   Of>2m<  
cost price 成本價格   kS4YxtvB  
credit 貸方   0YAH[YF  
credit note 收款通知單   y@rg_Paq  
creditor 債權人    9XhcA  
crossed check 橫線支票   B+z>$6  
current account 往來活期賬戶   }/QtIY#I  
current asset 流動資產   ]CDUHz  
current liability 流動負債   c7D{^$L9v  
current profit and loss 本期損益   mrBK{@n  
debit 借方   ;;+ h4O )  
debt 債務   MzH'<`;BP  
debtor 債務人   Z1_F)5
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deed 契據   x@3cZd0 j#  
deferred assets 遞延資產   OZEbs 7  
deferred liabilities 遞延負債   $LVzhQlD  
delivery 交貨   }Fsr"RER@{  
delivery expense 送貨費   Vfw H:  
delivery order 出貨單   D!z'Y,.  
demand draft 即期匯票   S]NT+XM  
demand note 即期票據   _*Ej3=u  
demurrage charge 延期費   "^)GnK +-  
deposit 存款   97~>gFU77#  
deposit slip 存款單   K-@\";whF  
depreciation 折舊   mX!*|$bs  
direct cost 直接成本   jGT|Xo>t  
direct labour 直接人工   0+u>"7T  
director 董事   ,Xr`tQ<@  
discount 折扣   x6*y$D^B  
discount on purchase 進貨折扣   RR'sW@  
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