[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。   DAj@wn3K?  
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acceptance 承兌   Ma0_!|i  
account 賬戶   W
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accountant 會計員   ;m,lS_[c  
accounting 會計   (?72 vCc  
accounting system 會計制度   &^8
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accounts payable 應付賬款   A5Qzj]{ba  
accounts receivable 應收賬款   &G@(f=  
accumulated profits 累積利益   P)XkqOGpT9  
adjusting entry ?#123;整記錄   F=EAD3  
adjustment ?#123;整   @ZK#Y){  
administration expense 管理費用   Yc3r3Jy  
advances 預付   qN1(mxa.?  
advertising expense 廣告費   P>z k  
agency 代理   muwXzN(KX  
agent 代理人   Psp3~Kg  
agreement 契約   MGCwT@P  
allotments 分配數   HIcx"y  
allowance 津貼   >&f .^p  
amalgamation 合併   1
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amortization 攤銷   i%GjtYjS  
amortized cost 應攤成本   J/pW*G-U|  
annuities 年金   :@I?JSi  
applied cost 已分配成本   R4"["T+L`  
applied expense 已分配費用   Wct +T,8  
applied manufacturing expense 己分配製造費用   Ua#*k TF  
apportioned charge 攤派費用   9 %4Pt=v~d  
appreciation 漲價   =3?t%l;n  
article of association 公司章程   +[V[{n  
assessment 課稅   `zAV#   
assets 資產   ;_R;P;<  
attorney fee 律師費   KFor~A# D  
audit 審計   URck#5  
auditor 審計員   h6}oRz9=g  
average 平均數   z%Ywjfn'  
average cost 平均成本   IJ3[6>/M0  
bad debt 壞賬   >G92k76G  
balance 餘額   5YUn{qtD  
balance sheet 資產負債表   f&bY=$iff  
bank account 銀行賬戶   BA' ($D>  
bank balance 銀行結存   /7De.O~H  
bank charge 銀行手續費   DZ?>9W{  
bank deposit 銀行存款   ;TD<\1HJT=  
bank discount 銀行貼現   aSi:(w
  
bank draft 銀行匯票   o^wj_#ai$  
bank loan 銀行借款   lY[>}L*H8  
bank overdraft 銀行透支   udX4SBq-pC  
bankers acceptance 銀行承兌   Por
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bankruptcy 破產   ])!|b2:s3  
bearer 持票人   , d ?4"8_  
beneficiary 受益人   ZalG/PFy  
bequest 遺產   k[R/RhHQ,  
bill 票據   L,of@>  
bill of exchange 匯票   ]^Z7w`=%5  
bill of lading 提單   ~j" aJ /  
bills discounted 貼現票據   jb$sIZ%i  
bills payable 應付票據   _Sj S^z~  
bills receivable 應收票據   Hq8<g$  
board of directors 董事會   R!lNm,i  
bonds 債券   8)&yj Y  
bonus 紅利   W}EI gVHs  
book value 賬面價值   G5egyP;  
bookkeeper 簿記員   %gSqc }v*  
bookkeeping 簿記   Na=9ju  
branch office general ledger 支店往來賬戶   PA5ET@mD  
broker 經紀人   /xJ,nwp7  
brought down 接前   E
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brought forward 接上頁   ;J r6  
budget 預算   {cnya*  
by-product 副產品   aCcBmc  
by-product sales 副產品銷售   .*:SZ3v  
capital 股本  
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capital income 資本收益   [Tby+pC  
capital outlay 資本支出   @=h%;"  
capital stock 股本   Yr-a8aSTE5  
capital stock certificate 股票   ePa:_?(  
carried down 移後   }]>[FW  
carried forward 移下頁   N5#qox$D  
cash 現金   RQWVjF#  
cash account 現金賬戶   JQYIvo1,Q  
cash in bank 存銀行現金   kX
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cash on delivery 交貨收款   'Sppm;?  
cash on hand 庫存現金   s+(%N8B  
cash payment 現金支付   3hab51J  
cash purchase 現購   !I-+wc{ss  
cash sale 現沽   \xkLI:*\  
cashier 出?#123;員   w5gN8ZF3  
cashiers check 本票   xyj)W  
certificate of deposit 存款單折   J0a]Wz %  
certificate of indebtedness 借據   cR}}NF  
certified check 保付支票   LO[1xE9  
certified public accountant 會計師   h>sz@\{  
charges 費用   I.r&;  
charge for remittances 匯水手續費   w(8q qU+\  
charter 營業執照   F7^8Ej9*a  
chartered accountant 會計師   GRCc<TM,U  
chattles 動產   D$q"k"  
check 支票   C$){H"#  
che stub 支票存根   3H%R`ha
  
closed account 己結清賬戶   lyI rO"o  
closing 結算   Y'i0=w6G  
closing entries 結賬紀錄   {S%)GvrT  
closing stock 期末存貨   0 lXV+lj  
closing the book 結賬   \=Af AO@  
columnar journal 多欄日記賬   nL5Gr:SLo  
combination 聯合   "h_]it};C  
commission 佣金   j|FGb:  
commodity 商品   >hoIJZP,  
common stock 普通股   ;38W41d{  
company 公司   `~UCWK  
compensation 賠償   -}%'I]R=  
compound interest 複利   -b~MQ/,2  
consignee 承銷人   aO.'(kk8  
consignment 寄銷   |xZDc6HDW  
consignor 寄銷人   fU@}]&  
consolidated balance sheet 合併資產負債表   )b  m|],'  
consolidated profit and loss account 合併損益表   [
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consolidation 合併   (9';zw   
construction cost 營建成本   Jme}{!3m  
construction revenue 營建收入   1B'i7  
contract 合同   o m`r^3,  
control account 統制賬戶   Z{+h~?63  
copyright 版權   $;>,  
corporation 公司   Oh6;o1UI  
cost 成本   ]w]Swt2n  
cost accounting 成本會計   B3O^(M5W
 
cost of labour 勞工成本   qnW5I_
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cost of production 生產成本    4D"IAI  
cost of manufacture 製造成本   [@kzC/Jq3  
cost of sales 銷貨成本   YP>VC(f  
cost price 成本價格   fpM4q  
credit 貸方   !s.G$ JS<  
credit note 收款通知單   FR F3V>  
creditor 債權人   MVjc.^  
crossed check 橫線支票   LnZ*,>1Z  
current account 往來活期賬戶   Tr)a6Cf  
current asset 流動資產   d%1S6eYa'  
current liability 流動負債   w!:u|  
current profit and loss 本期損益   nf,>l0,,'  
debit 借方   $^IuE0.  
debt 債務   reM%GU  
debtor 債務人   |O\(<n S  
deed 契據   DG8$zl5  
deferred assets 遞延資產   6ecr]=Cv  
deferred liabilities 遞延負債   -}{\C]%  
delivery 交貨   ^%M!!wlUH  
delivery expense 送貨費   d`StBXG!  
delivery order 出貨單   c1wgb8  
demand draft 即期匯票   L}nj#z4g  
demand note 即期票據   Xa*52Q`_  
demurrage charge 延期費   QoDWR5*^D  
deposit 存款   .}ohnnJB0  
deposit slip 存款單   &w2
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depreciation 折舊   on*?O O'  
direct cost 直接成本   AbZ:AJ(  
direct labour 直接人工   ~Az20RrK)  
director 董事   9Lk.\.  
discount 折扣   "M7ry9dDH  
discount on purchase 進貨折扣   )7q;Fm_/  
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