[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。   a@pz* e  
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acceptance 承兌   4\&  
account 賬戶   *E~V
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accountant 會計員   #D
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accounting 會計    A, P
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accounting system 會計制度   3<?XTv-  
accounts payable 應付賬款   =U. b% uC  
accounts receivable 應收賬款   1'4J[S\cM  
accumulated profits 累積利益   K"V:<a  
adjusting entry ?#123;整記錄   O3.C:?;x  
adjustment ?#123;整   =]>NDWqpHN  
administration expense 管理費用   (.Lrmf@hI7  
advances 預付   V >,Z-&.%  
advertising expense 廣告費   s6}Xt=j  
agency 代理   3?E&}J<n  
agent 代理人   8:.nEo'  
agreement 契約   Oc&),ru2l  
allotments 分配數   ]p~IYNl2%j  
allowance 津貼   ?v-1zCls  
amalgamation 合併   XTDE53Js&  
amortization 攤銷   L}j0a>=x4  
amortized cost 應攤成本   t+nRw?Z  
annuities 年金   pX=,iOF[I  
applied cost 已分配成本   SjdZyJa  
applied expense 已分配費用   .!}hhiF,Z  
applied manufacturing expense 己分配製造費用   Lz\UZeq  
apportioned charge 攤派費用   k?VQi5M  
appreciation 漲價   p[2GkP  
article of association 公司章程   SLhEc  
assessment 課稅   wG8Wez%  
assets 資產   7);:ZpDv%L  
attorney fee 律師費   `Vq`z]}  
audit 審計   :h:@o h_=  
auditor 審計員   y>\S@I  
average 平均數   M_``'gw  
average cost 平均成本   gZT
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bad debt 壞賬   nVD  Xj  
balance 餘額   oY`qInM_  
balance sheet 資產負債表   -s$<Op{s  
bank account 銀行賬戶   X;!D};;M  
bank balance 銀行結存   RH~3M0'0  
bank charge 銀行手續費   %So]3;'  
bank deposit 銀行存款   ~@8+hnE]  
bank discount 銀行貼現   CDp8)=WJFF  
bank draft 銀行匯票   _N3}gFh>  
bank loan 銀行借款   JLb6C52  
bank overdraft 銀行透支   4B?!THjk  
bankers acceptance 銀行承兌   <E
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bankruptcy 破產   (RXS~8  
bearer 持票人   %M
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beneficiary 受益人   t k/`%Q  
bequest 遺產   W>spz~w%j  
bill 票據   `dJDucD  
bill of exchange 匯票   S)%_weLW7  
bill of lading 提單   &k T"oK  
bills discounted 貼現票據   oJ78jGTnb  
bills payable 應付票據   NE"jh_m-
 
bills receivable 應收票據   oj}"H>tTp  
board of directors 董事會   Wn!G.(Jq  
bonds 債券   -c
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bonus 紅利   2r];V'r  
book value 賬面價值   |ZU#IQVQfn  
bookkeeper 簿記員   jiIST^Zq#t  
bookkeeping 簿記   Xz;b,C&*t  
branch office general ledger 支店往來賬戶   }gsO&g"8  
broker 經紀人  
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brought down 接前   r@T| e  
brought forward 接上頁   |Vx~fKS\  
budget 預算   s0{ NsK>  
by-product 副產品   ~"ONA
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by-product sales 副產品銷售   v5T9Y-{`  
capital 股本   SZVV40w  
capital income 資本收益   dDKqq(9(`  
capital outlay 資本支出   Rq7p29w  
capital stock 股本   Fc0jQ@4=  
capital stock certificate 股票   Q:S\0cI0  
carried down 移後   ~,}
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carried forward 移下頁   @~jxG%y86  
cash 現金   /aUFc'5  
cash account 現金賬戶   ID
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cash in bank 存銀行現金   Goj4`Hc  
cash on delivery 交貨收款   gwQvao  
cash on hand 庫存現金    F(CRq`  
cash payment 現金支付   9y"TDo  
cash purchase 現購   "@/ba!L+  
cash sale 現沽   Bt>}LLBS2  
cashier 出?#123;員   Rlw9$/D!Z  
cashiers check 本票   R'EW7}&  
certificate of deposit 存款單折   '\*A"8;h  
certificate of indebtedness 借據   a@|.;#FF  
certified check 保付支票   r#xk`a
 
certified public accountant 會計師   ]+IVSxa!u  
charges 費用   \7E`QY4  
charge for remittances 匯水手續費   }(=ml7)v  
charter 營業執照   J>v$2?w`w  
chartered accountant 會計師   <`JG>H*B6  
chattles 動產   !cCg/  
check 支票   ez0\bym  
che stub 支票存根   y'rN5J:l  
closed account 己結清賬戶   e?)yb^7K  
closing 結算   ug6r]0]  
closing entries 結賬紀錄   11*"d#  
closing stock 期末存貨   }%{=].)L  
closing the book 結賬   y<r44a_!  
columnar journal 多欄日記賬   v_-ls"l  
combination 聯合   * NMQ  
commission 佣金   Cnur"?w@o  
commodity 商品   i$#,XFFp~  
common stock 普通股   a R#Co t  
company 公司   #v qz{R~nM  
compensation 賠償   psD[j W  
compound interest 複利   Z90Fcp:R  
consignee 承銷人   eH=c|m]!P  
consignment 寄銷   CTU9~~Xk  
consignor 寄銷人   5}SXYA}  
consolidated balance sheet 合併資產負債表   gY\mXM*^  
consolidated profit and loss account 合併損益表   s1@@o#r  
consolidation 合併   2$ VTu+  
construction cost 營建成本   W}k[slqZA  
construction revenue 營建收入   3^H/LWx`{]  
contract 合同   RQ5P}A 3H  
control account 統制賬戶   #! @m y  
copyright 版權   0HPO"x3-O  
corporation 公司   !'PlDGD  
cost 成本   LO>8 j:  
cost accounting 成本會計   )GCLK<,swu  
cost of labour 勞工成本   -CElk[u  
cost of production 生產成本   _&mc8ftT  
cost of manufacture 製造成本   _U=S]2QW  
cost of sales 銷貨成本   O<iI  
cost price 成本價格   fSC.+,qk  
credit 貸方   J]]\&MtaO  
credit note 收款通知單   RD9Yk  
creditor 債權人   >;.*  
crossed check 橫線支票   n@o  
current account 往來活期賬戶   DD6'M U4  
current asset 流動資產   a?\ `  
current liability 流動負債   Ris-tdg  
current profit and loss 本期損益   M[vCpa  
debit 借方   573~-Jvx  
debt 債務   ?7 X3P  
debtor 債務人   ]Qy,#p'~&H  
deed 契據    }amE6  
deferred assets 遞延資產   dff#{  
deferred liabilities 遞延負債   L.Vq1RU\"  
delivery 交貨   .n=xbx:=  
delivery expense 送貨費   a~F u  
delivery order 出貨單   !z.^(Tj  
demand draft 即期匯票   v5gQ9  
demand note 即期票據   Vg) ^|  
demurrage charge 延期費   X{|k<^:  
deposit 存款   1[# = ,  
deposit slip 存款單   '&{(:,!B  
depreciation 折舊   `v<f}  
direct cost 直接成本   3_@G{O)e  
direct labour 直接人工   `O jvt-5}E  
director 董事   t>-XT|lV  
discount 折扣   o+R. u}|  
discount on purchase 進貨折扣   &,Uc>L%m  
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