[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。   =bOMtQ]  
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acceptance 承兌   "9#hk3*GqX  
account 賬戶   b=kY9!GN,v  
accountant 會計員   +O4//FC-"  
accounting 會計   %F87
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accounting system 會計制度   ;qs^+  
accounts payable 應付賬款   MP p   
accounts receivable 應收賬款   `4,]Mr1b
 
accumulated profits 累積利益   w:9M6+mM^  
adjusting entry ?#123;整記錄   u/apnAW@M  
adjustment ?#123;整   i8!err._  
administration expense 管理費用   Ie}7#>S  
advances 預付   qGi\*sc>x  
advertising expense 廣告費   lXRB"
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agency 代理   F8&L'@m9>  
agent 代理人   }Xb|Ur43  
agreement 契約  
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allotments 分配數   g:YU uZ  
allowance 津貼   fS 3%  
amalgamation 合併   ybv]wBpM:  
amortization 攤銷   *rVI[kL  
amortized cost 應攤成本   5`QfysR5  
annuities 年金   5&_R+g  
applied cost 已分配成本   qga\icQr  
applied expense 已分配費用   LhSXz>AX  
applied manufacturing expense 己分配製造費用   @QDUz>_y  
apportioned charge 攤派費用   ,xutI  
appreciation 漲價   ir5e
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article of association 公司章程   (ZP e{;L.  
assessment 課稅   v8TNBsEL  
assets 資產   `)NTJc$):  
attorney fee 律師費   1ZXRH;J40  
audit 審計   *, R ~[g  
auditor 審計員   _ucixM#  
average 平均數   w+{{4<+cd  
average cost 平均成本   cqp^**s  
bad debt 壞賬   6n/KL  
balance 餘額   c^R "g)gr  
balance sheet 資產負債表   1pqYB]*u_  
bank account 銀行賬戶   GS*_m4.Ry6  
bank balance 銀行結存   u4x J-Vu  
bank charge 銀行手續費   y2PxC. -  
bank deposit 銀行存款   qnzNJ_ `R  
bank discount 銀行貼現   o3`0x9{  
bank draft 銀行匯票   '.e5Ku  
bank loan 銀行借款   ^y~oXS(  
bank overdraft 銀行透支   ltHuN;C\  
bankers acceptance 銀行承兌   7'5/T]Z  
bankruptcy 破產   =H"%{VeC5  
bearer 持票人   Is97>aid  
beneficiary 受益人   xEB4oQ5  
bequest 遺產   #+^l3hMK  
bill 票據   NJKk\RM@7  
bill of exchange 匯票   :~p_(rE  
bill of lading 提單   n&8N`!^o  
bills discounted 貼現票據   xRF_'|e  
bills payable 應付票據   R=W$3Ue~,  
bills receivable 應收票據   0.#%KfQ  
board of directors 董事會   Y3xEFqMU  
bonds 債券  
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bonus 紅利   Koz0Xy  
book value 賬面價值   {9hhfI#3_  
bookkeeper 簿記員   JV!}"[  
bookkeeping 簿記   r
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branch office general ledger 支店往來賬戶   Ds\f?\Em  
broker 經紀人   /sl
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brought down 接前   d%Ku'Jy  
brought forward 接上頁   l4OPzNc'  
budget 預算   5 hB2:$C  
by-product 副產品   C|rl",&  
by-product sales 副產品銷售   'v@1_HHW\  
capital 股本   [{J1b  
capital income 資本收益   .\)p3pC)  
capital outlay 資本支出   ND5E`Va5R  
capital stock 股本   gKb5W094@  
capital stock certificate 股票   YC}$O2  
carried down 移後   8
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carried forward 移下頁   dRTpG
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cash 現金   b;I!CyD  
cash account 現金賬戶   m>b i$Y  
cash in bank 存銀行現金    ^9kdd[  
cash on delivery 交貨收款   
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cash on hand 庫存現金   4W+nSv  
cash payment 現金支付   9a.[>4}  
cash purchase 現購   q{.~=~  
cash sale 現沽   fVBRP[,  
cashier 出?#123;員   &l~=c2  
cashiers check 本票   Jaf=qwZ/`  
certificate of deposit 存款單折   n]btazM{   
certificate of indebtedness 借據   Fw;Y)y=O  
certified check 保付支票   UmQ'=@^kR  
certified public accountant 會計師   wT\dzp>/  
charges 費用   .LNqU#a  
charge for remittances 匯水手續費   v aa Z  
charter 營業執照   R7By=Y!t  
chartered accountant 會計師   Ia)
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chattles 動產   Mq,_DQ  
check 支票   >l5JwwG  
che stub 支票存根   7h/{F({r=  
closed account 己結清賬戶   ?r~](l   
closing 結算   O4 Y;  
closing entries 結賬紀錄   @i: _JOl  
closing stock 期末存貨   i@d@~M7/  
closing the book 結賬   HjN )~<j  
columnar journal 多欄日記賬   <kor;exeJ  
combination 聯合   B6vmBmN  
commission 佣金   d_Vwjv&@/"  
commodity 商品   @)8C
 
common stock 普通股   wwmODw<tT  
company 公司   z'X_s.9F  
compensation 賠償   ? 5 V-D8k  
compound interest 複利     s/
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consignee 承銷人   }c,}+{q
 
consignment 寄銷   +NEP*mk  
consignor 寄銷人   HM1y$e j  
consolidated balance sheet 合併資產負債表   h Tn^:%(  
consolidated profit and loss account 合併損益表   `o*g2fW!  
consolidation 合併   *)d|:q3  
construction cost 營建成本   rQ$A|GJL  
construction revenue 營建收入   )u&_}6z  
contract 合同   Bf88f<Z  
control account 統制賬戶   wh:`4Yw  
copyright 版權   (;h]'I@  
corporation 公司   j|(bDa
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cost 成本   73(T+6`  
cost accounting 成本會計   P-`^I`r  
cost of labour 勞工成本   ;3sT>UB  
cost of production 生產成本   Sb[rSczS~  
cost of manufacture 製造成本   AjANuyUaP  
cost of sales 銷貨成本   C5R DP~au  
cost price 成本價格   z(orA} [  
credit 貸方   JnY3]  
credit note 收款通知單   HNuwq\w  
creditor 債權人   2i(|?XJ^  
crossed check 橫線支票   cmN0ya  
current account 往來活期賬戶   "x$S%:p  
current asset 流動資產   L}a3!33)C  
current liability 流動負債   <Cmsn
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current profit and loss 本期損益   8h20*@wSN  
debit 借方   O x$|ZEh  
debt 債務   #CQ>d8&  
debtor 債務人   FvI`S>  
deed 契據   qryt 1~Dq  
deferred assets 遞延資產   X0Oq lAw  
deferred liabilities 遞延負債   j*:pW;)^  
delivery 交貨   EShakV  
delivery expense 送貨費   g&E_|}u4  
delivery order 出貨單   IfXLnD^||  
demand draft 即期匯票   u\.sS|
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demand note 即期票據   Yg]f2ke  
demurrage charge 延期費   #!D5DK
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deposit 存款   B?%D  
deposit slip 存款單   D
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depreciation 折舊   0~1P&Qs<  
direct cost 直接成本   t+(CAP|,  
direct labour 直接人工    xBG1up<z  
director 董事   =W|Q0|U  
discount 折扣   Rt:PW}rFf  
discount on purchase 進貨折扣   .yP 3}Nl  
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