[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。   o$XJSz|6  
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acceptance 承兌   Nn:>c<[  
account 賬戶   l2.Lh<G  
accountant 會計員   ;ND)h pD+  
accounting 會計   ~N!-4-~p  
accounting system 會計制度   gX'nFGqud  
accounts payable 應付賬款   CS\ E]f  
accounts receivable 應收賬款   0*4h}t9j  
accumulated profits 累積利益   uG:xd0X+W  
adjusting entry ?#123;整記錄   [BLB xSL  
adjustment ?#123;整   bdBFDg  
administration expense 管理費用   _?m%i]~o
 
advances 預付   naaww  
advertising expense 廣告費    y5!fbmf  
agency 代理   p]^?4  
agent 代理人   97L|IZ s)  
agreement 契約   jn:9Cr,o;g  
allotments 分配數   Dpf"H  
allowance 津貼   bAkCk]>5  
amalgamation 合併   2cu?2_,  
amortization 攤銷   [m+):q^  
amortized cost 應攤成本   9|K3xH  
annuities 年金   +#wh`9[wBt  
applied cost 已分配成本   ?E2$  
applied expense 已分配費用   MmL)CT  
applied manufacturing expense 己分配製造費用   4xl}kmvv  
apportioned charge 攤派費用   &X%vp?p  
appreciation 漲價   49Y_ze6L}  
article of association 公司章程   pf%B  
assessment 課稅   0^G5 zQlj  
assets 資產   e^ ZxU/e  
attorney fee 律師費   R{0
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audit 審計   C\RJ){dk  
auditor 審計員   g
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average 平均數   )_-EeH  
average cost 平均成本   R>#BJ^>=  
bad debt 壞賬   wusj;v4C4M  
balance 餘額   !7fL'  
balance sheet 資產負債表   #|ILeby  
bank account 銀行賬戶   Q"VS;uh.v  
bank balance 銀行結存   LagHzCB  
bank charge 銀行手續費   NW AT"  
bank deposit 銀行存款   {OBV+ }#  
bank discount 銀行貼現   W_\~CntyZ  
bank draft 銀行匯票   tOEY|  
bank loan 銀行借款   %fH&UFby  
bank overdraft 銀行透支   BnwYyh  
bankers acceptance 銀行承兌   +Dwq>3AH  
bankruptcy 破產   =IC cN|  
bearer 持票人   I%
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beneficiary 受益人   Q}qw`L1  
bequest 遺產   !STa}wl  
bill 票據   M0$wTmXM  
bill of exchange 匯票   Fr{}~fRW<  
bill of lading 提單   4 >2g&);B  
bills discounted 貼現票據   ]A%S&q  
bills payable 應付票據    |tVWmm^m  
bills receivable 應收票據   2]i>k
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board of directors 董事會   <Z:Fnp
 
bonds 債券   %X
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bonus 紅利   QswbIP/>:'  
book value 賬面價值   *ke9/hO1i  
bookkeeper 簿記員   CA8N  
bookkeeping 簿記   W, YYL(L  
branch office general ledger 支店往來賬戶   6%Ws>H4@|  
broker 經紀人   CG397Y^  
brought down 接前   e4rhB"qQdn  
brought forward 接上頁   //
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budget 預算   P"k`h=>!4  
by-product 副產品   Ak=|wY{  
by-product sales 副產品銷售   )/4xR]  
capital 股本   H-ewO8@  
capital income 資本收益   1:Dm,d;  
capital outlay 資本支出   PS
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capital stock 股本   }(-2a*Z;Y  
capital stock certificate 股票   Qi?xx')  
carried down 移後   _W +  
carried forward 移下頁   c'Mi9,q  
cash 現金   TLWU7aj&!  
cash account 現金賬戶   6f^q >YP  
cash in bank 存銀行現金   23_\UTM}1  
cash on delivery 交貨收款   \[MQJX,dn  
cash on hand 庫存現金   wB0Ke  
cash payment 現金支付   jYJRG<*e  
cash purchase 現購    ~d\>f  
cash sale 現沽   vf-cx\y7  
cashier 出?#123;員   66jL2XU<  
cashiers check 本票   PYPDK*Ie  
certificate of deposit 存款單折   PD$@.pib
 
certificate of indebtedness 借據   9u%S<F"  
certified check 保付支票   Vh o3I[C  
certified public accountant 會計師   Hs>|-iDs(  
charges 費用   lQ!)0F  
charge for remittances 匯水手續費   sY*iR
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charter 營業執照   s;NPY  
chartered accountant 會計師   j 5{"j  
chattles 動產   ^`< %P
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check 支票   c
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che stub 支票存根   XI8rU)q  
closed account 己結清賬戶   S(MVL!Lm  
closing 結算   aH(B}wh{  
closing entries 結賬紀錄   ,LpGE>s  
closing stock 期末存貨   ZlEH3-Zv  
closing the book 結賬   C;BC@OE  
columnar journal 多欄日記賬   WiBO8N
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combination 聯合   BH+@!H3hf  
commission 佣金   B33H,e)  
commodity 商品   !W?6,i-]  
common stock 普通股   !hS~\+E  
company 公司   U)B^R  
compensation 賠償   ujH ^ML  
compound interest 複利   k6|wiSyu  
consignee 承銷人   ~4{|  
consignment 寄銷   /l
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consignor 寄銷人   +,$ SZO]  
consolidated balance sheet 合併資產負債表   rM5{R}+;  
consolidated profit and loss account 合併損益表   IP3%'2}-  
consolidation 合併   `zmjiC  
construction cost 營建成本   4,.B#: 8  
construction revenue 營建收入   a3?D@@Qnw  
contract 合同   DuV@^qSbG.  
control account 統制賬戶   t;2\(_A  
copyright 版權   B^yA+&3HI  
corporation 公司    p; k7\7  
cost 成本   Kp.d#W_TX
 
cost accounting 成本會計   | y}iOI  
cost of labour 勞工成本   $Lx2!Zy
 
cost of production 生產成本   m.0:
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cost of manufacture 製造成本   Tu*"+*r>s  
cost of sales 銷貨成本   ,ag:w<
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cost price 成本價格   y^xEZD1X6-  
credit 貸方   BGO!c
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credit note 收款通知單   5q Y+^jO]o  
creditor 債權人   x.ZW%P1  
crossed check 橫線支票   QW[ gDc  
current account 往來活期賬戶   3|qT.QR`Z  
current asset 流動資產   <{xU.zp'  
current liability 流動負債   pZUXXX  
current profit and loss 本期損益   /6@~XO)w  
debit 借方   ay-M.J  
debt 債務   Fu;\t 0  
debtor 債務人   9S8>"w^R  
deed 契據   ']]5xH*U  
deferred assets 遞延資產   _t'S<jTI  
deferred liabilities 遞延負債    h|Z%b_a  
delivery 交貨   08 $y1;  
delivery expense 送貨費   Xe:gH.}  
delivery order 出貨單   QgZ`~  
demand draft 即期匯票   LFHzd@Y7
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demand note 即期票據   07FS|>DM'Z  
demurrage charge 延期費   g$P<`.  
deposit 存款   YrRD3P.P  
deposit slip 存款單   [>^xMF]$2  
depreciation 折舊   GiH<6<=  
direct cost 直接成本   S]#xG+$<  
direct labour 直接人工   W7 iml|WV0  
director 董事   M`jqUg  
discount 折扣   Hvj1R
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discount on purchase 進貨折扣   t<%S_J\  
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