[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。   Sjj>#}U  
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acceptance 承兌   4BL;FO  
account 賬戶   - YqYcer  
accountant 會計員   N"tFP9;K  
accounting 會計   y9H% Xl  
accounting system 會計制度   Ex amD">
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accounts payable 應付賬款   o G*5f  
accounts receivable 應收賬款    uF|3/x=  
accumulated profits 累積利益   c_grPk2O4  
adjusting entry ?#123;整記錄   >SF Uy\3  
adjustment ?#123;整   I=)hWC/  
administration expense 管理費用   Cwa^"r3P1  
advances 預付   Jzji&A~  
advertising expense 廣告費   Q#I"_G&{  
agency 代理   ))kF<A_MK  
agent 代理人   s9;#!7ms  
agreement 契約   Kb#4ILA  
allotments 分配數   JCx WWre  
allowance 津貼   olB)p$aH#  
amalgamation 合併   f 3V Dv9(  
amortization 攤銷   p@!nYPr.  
amortized cost 應攤成本   GYxM0~:$k  
annuities 年金   ia&AW  
applied cost 已分配成本   @}p2aV59  
applied expense 已分配費用   C&LB r|  
applied manufacturing expense 己分配製造費用   aimarU  
apportioned charge 攤派費用   -H^oXeN  
appreciation 漲價   Bs+(L [Z  
article of association 公司章程   V]OmfPve  
assessment 課稅   1d"Z>k:mn  
assets 資產   x5`br. b  
attorney fee 律師費   {
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audit 審計   O4\Z!R60g  
auditor 審計員   )UgX3+@  
average 平均數   G@FI0\t  
average cost 平均成本   q\Q{sv_  
bad debt 壞賬   @bM2{Rh:  
balance 餘額   FuG4F  
balance sheet 資產負債表   Q)m4_+,d  
bank account 銀行賬戶   oF9 -&  
bank balance 銀行結存   qf@q]wtar  
bank charge 銀行手續費   S:4crI  
bank deposit 銀行存款   4 %PfrJ  
bank discount 銀行貼現   w{[=l6L m  
bank draft 銀行匯票   2]GdD*  
bank loan 銀行借款   Wt)Drv{@ {  
bank overdraft 銀行透支   'j^xbikr  
bankers acceptance 銀行承兌   (Fq5I Gs  
bankruptcy 破產   x";w%  
bearer 持票人   ?]fF3SJk  
beneficiary 受益人   6:GTD$Uz.  
bequest 遺產   mK+IEZV<3  
bill 票據    `p;eIt
 
bill of exchange 匯票   s+Fi @lg,  
bill of lading 提單   8h3=b[  
bills discounted 貼現票據   9TF f8'?d  
bills payable 應付票據   5>3}_  
bills receivable 應收票據   IDkWGh  
board of directors 董事會   pi=-#g(2  
bonds 債券   .)}@J5P)  
bonus 紅利   V/cP4 {L  
book value 賬面價值   ul%h@=n  
bookkeeper 簿記員   [A}rbD K  
bookkeeping 簿記   @L.82p{h  
branch office general ledger 支店往來賬戶   56^+;^f^`  
broker 經紀人   Cm$.<CV  
brought down 接前   ,jXM3?>B  
brought forward 接上頁   P\8@g U!uk  
budget 預算   jV.g}F+1m  
by-product 副產品   q@b|F-  
by-product sales 副產品銷售   ?9l [y  
capital 股本   j1_@qns{  
capital income 資本收益   W_m"ySQs  
capital outlay 資本支出   ?$f)&O  
capital stock 股本   d(g^M1 m  
capital stock certificate 股票   ~m|Mg9-  
carried down 移後  
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carried forward 移下頁   .sQ=;w/ZA  
cash 現金   #cj6{%c4  
cash account 現金賬戶   W@yJAQ  
cash in bank 存銀行現金   'n<iU st  
cash on delivery 交貨收款   *x)Ozfe  
cash on hand 庫存現金   :2nj
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cash payment 現金支付   ;'81jbh  
cash purchase 現購   4iW'kuK  
cash sale 現沽   2o>)7^9|#<  
cashier 出?#123;員   {]"]uT#  
cashiers check 本票   I^o
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certificate of deposit 存款單折   nW;g2
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certificate of indebtedness 借據   Lh.`C7]
  
certified check 保付支票   Vy_2
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certified public accountant 會計師   ZeG_en ;  
charges 費用   F 4<O2!V  
charge for remittances 匯水手續費   MxyN\Mq'  
charter 營業執照  
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chartered accountant 會計師   }I@L}f5N  
chattles 動產   5 H#W[^s"  
check 支票   `"qP  
che stub 支票存根   DGevE~  
closed account 己結清賬戶   odg<q$34  
closing 結算   FgLrb#  
closing entries 結賬紀錄   qc#)!  
closing stock 期末存貨   VUI|.76g  
closing the book 結賬   Bi@&nAhn@  
columnar journal 多欄日記賬   7}*6#KRG  
combination 聯合   %pXAeeSY`;  
commission 佣金   ^ wY[3"{  
commodity 商品   >vuY+o;B  
common stock 普通股   K|DWu8  
company 公司   -l%J/:  
compensation 賠償   PMfkA!.Y  
compound interest 複利   4%1 D}9hO6  
consignee 承銷人   6sa"O89  
consignment 寄銷   c1%H4j4/  
consignor 寄銷人   lg047K   
consolidated balance sheet 合併資產負債表   K\vSB~{[  
consolidated profit and loss account 合併損益表   %Th>C2\  
consolidation 合併   Yq(G;mjM  
construction cost 營建成本   nenU)*o  
construction revenue 營建收入   bFA! =uvA  
contract 合同   q5>v'ZSo  
control account 統制賬戶   d|
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copyright 版權   <
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corporation 公司   kNqH zo  
cost 成本  
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cost accounting 成本會計   ;Jd3u -  
cost of labour 勞工成本   )P7)0c  
cost of production 生產成本   F4Y@ B  
cost of manufacture 製造成本   TNQP"9[?  
cost of sales 銷貨成本   +:3*  
cost price 成本價格   iMfngIs |  
credit 貸方   0(_l|PScF  
credit note 收款通知單   V21njRS  
creditor 債權人   e[Abp~@M1  
crossed check 橫線支票   au,t%8AC  
current account 往來活期賬戶   &i!vd/*WlD  
current asset 流動資產   9:I6( Zv0  
current liability 流動負債    ^xPmlS;X  
current profit and loss 本期損益   Py`N 4y~  
debit 借方   QMEcQV
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debt 債務   Bo5ZZY  
debtor 債務人   BcD &sQ2F  
deed 契據   XT;u<aJs  
deferred assets 遞延資產   f<A5?eKw  
deferred liabilities 遞延負債   h[Gg}N!  
delivery 交貨   c*UvYzDZL  
delivery expense 送貨費   xG;-bJu  
delivery order 出貨單   oA1a/[#  
demand draft 即期匯票   ;;A2!w{}[i  
demand note 即期票據   $cu00
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demurrage charge 延期費   uI
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deposit 存款   Y<0 4RV  
deposit slip 存款單   9;
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depreciation 折舊   f-nz{U  
direct cost 直接成本   ]:34kE}e5  
direct labour 直接人工   <w\:<5e'  
director 董事   2 1PFR:lP7  
discount 折扣   YIR R=qpn  
discount on purchase 進貨折扣   J~(Wf%jM~  
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