[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。   Ly V#j>gD  
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acceptance 承兌   #fN/LO  
account 賬戶   XECikld>  
accountant 會計員   #'8)u)!  
accounting 會計   )vQNiik#  
accounting system 會計制度   9cz)f\  
accounts payable 應付賬款   g}YToOs  
accounts receivable 應收賬款   .*:h9AE7vo  
accumulated profits 累積利益   m#;.yR  
adjusting entry ?#123;整記錄   T\fudmj&  
adjustment ?#123;整   <"A#Eok|4  
administration expense 管理費用   6&mWIk^VC  
advances 預付   "*t6t4/Q  
advertising expense 廣告費   CWBbSGk  
agency 代理   'QR4~`6I  
agent 代理人   F^xaz^=`u  
agreement 契約   V_lG j  
allotments 分配數   d=F)y~&'  
allowance 津貼   RyE_|]I62u  
amalgamation 合併   F  "!`X#  
amortization 攤銷   [NjajA~z>F  
amortized cost 應攤成本   wa2~C [  
annuities 年金   \QiqcD9Y  
applied cost 已分配成本   4rm87/u*0  
applied expense 已分配費用   QY=QQG  
applied manufacturing expense 己分配製造費用   'f8 p7_F  
apportioned charge 攤派費用   {o {#]fbO%  
appreciation 漲價   &*jixqzvn
 
article of association 公司章程   N" ;^S  
assessment 課稅   :/~_sJt C  
assets 資產   [d\#[l_  
attorney fee 律師費   .jCk#@+  
audit 審計   [&Lxz~W][  
auditor 審計員   D"'#one  
average 平均數   [RW,{A  
average cost 平均成本   eiOi3q  
bad debt 壞賬   @ Ys
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balance 餘額   [XxA.S)x3  
balance sheet 資產負債表   ^&HI+M  
bank account 銀行賬戶   .N&QW `  
bank balance 銀行結存   w2' 3S#nZ  
bank charge 銀行手續費   H&9wS G`  
bank deposit 銀行存款   a9L0f BRy  
bank discount 銀行貼現   |]I#CdO  
bank draft 銀行匯票   iKY-;YK  
bank loan 銀行借款   bnIf}ut-G  
bank overdraft 銀行透支   95VqaR,  
bankers acceptance 銀行承兌   {<"[D([  
bankruptcy 破產   :%pw`b, =V  
bearer 持票人   c'SM>7L  
beneficiary 受益人   $*g{[&L|6  
bequest 遺產   :3:)E  
bill 票據   X9 SJ~n  
bill of exchange 匯票   b\H/-7<  
bill of lading 提單   =GLYDV  
bills discounted 貼現票據   eUYG96Jw  
bills payable 應付票據   \A~4\um  
bills receivable 應收票據   k#BU7Exij  
board of directors 董事會   
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bonds 債券   Gl=@>Dc%  
bonus 紅利   |I4D(#w.  
book value 賬面價值   9 4 "f  
bookkeeper 簿記員   -0/=k_q_  
bookkeeping 簿記   3huzz<n3  
branch office general ledger 支店往來賬戶   e$gaE</  
broker 經紀人   bXk:~LE  
brought down 接前   WReYF+Uen  
brought forward 接上頁   Q^\{Zg)p  
budget 預算   m21QN9(i%  
by-product 副產品   u)wu=z8  
by-product sales 副產品銷售   VNr!|bp5  
capital 股本   V>DXV-%&C  
capital income 資本收益   }6F_2S3c  
capital outlay 資本支出   <1v{[F_  
capital stock 股本   ~y( ,EO  
capital stock certificate 股票   ^Jc$BMaVg  
carried down 移後   h4B+0  
carried forward 移下頁   (8+.#1!*  
cash 現金   `1}HWLBX.  
cash account 現金賬戶   Z{Lmd`<w`j  
cash in bank 存銀行現金   K#%O3RRs  
cash on delivery 交貨收款   (v9!g#  
cash on hand 庫存現金   }S1Z>Z A5  
cash payment 現金支付   }mkA Hmu4  
cash purchase 現購   *)2x&~T*|  
cash sale 現沽   +F#=`+V  
cashier 出?#123;員   3^uL`ETm@  
cashiers check 本票   R V_MWv  
certificate of deposit 存款單折   {b\Y?t^>f  
certificate of indebtedness 借據   N4
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certified check 保付支票   sASAsGk<  
certified public accountant 會計師   3uB=L7.  
charges 費用   ~7FEY0/  
charge for remittances 匯水手續費   My`josJ`Pb  
charter 營業執照   gwZ+GA  
chartered accountant 會計師  
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chattles 動產   ^^20vwq  
check 支票   %`t]FV^#  
che stub 支票存根   N
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closed account 己結清賬戶   TPN:cA6[c  
closing 結算   D~[N_  
closing entries 結賬紀錄   QH~8 aE_i  
closing stock 期末存貨   GFSlYG  
closing the book 結賬   \rB/83[;u  
columnar journal 多欄日記賬   zM3H@;}m  
combination 聯合   U~JG1#z6  
commission 佣金   8Iqk%n~(  
commodity 商品   )j)y5_m  
common stock 普通股  
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company 公司   dT*
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compensation 賠償   (9'G  
compound interest 複利   a!S
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consignee 承銷人   %Hh &u .  
consignment 寄銷   $A5B{2  
consignor 寄銷人   5,G<}cd  
consolidated balance sheet 合併資產負債表   S]#=ES'^/  
consolidated profit and loss account 合併損益表   `SSP53R(0  
consolidation 合併   =l?"=HF  
construction cost 營建成本   MfZ}xu  
construction revenue 營建收入   4q @9  
contract 合同   Xm 0&U?dZB  
control account 統制賬戶   NUxAv= xl  
copyright 版權   VygXhh^7\  
corporation 公司   &j wnM  
cost 成本   ps{&WT3a  
cost accounting 成本會計   ||"":K  
cost of labour 勞工成本   l72 ie  
cost of production 生產成本   'w |s*5  
cost of manufacture 製造成本   lhW#IiX  
cost of sales 銷貨成本   2yQ;lQ`  
cost price 成本價格   }hObtAS  
credit 貸方   HC<BGIgL  
credit note 收款通知單   7kWZMi  
creditor 債權人   Cx1Sh#9  
crossed check 橫線支票   o+6^|RP  
current account 往來活期賬戶   % 'D:bi5  
current asset 流動資產   D; 35@gtj  
current liability 流動負債   D3ZT''  
current profit and loss 本期損益   I_Mqh4];  
debit 借方   Nsy9 h}+A  
debt 債務   l,FG:"`Z@  
debtor 債務人   9b=^"
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deed 契據   h>`'\qy  
deferred assets 遞延資產   [K|>s(Sf*  
deferred liabilities 遞延負債   6m;wO r  
delivery 交貨   'piF_5(@  
delivery expense 送貨費   2=UTH%1D  
delivery order 出貨單   *|.y
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demand draft 即期匯票   _,-M8=dL%*  
demand note 即期票據   xVwi }jtG|  
demurrage charge 延期費   EssUyF-jwU  
deposit 存款   BR0p0%  
deposit slip 存款單   szM=U$jKq  
depreciation 折舊   O<H@:W#k  
direct cost 直接成本   R~seUW7uv"  
direct labour 直接人工    vCH v  
director 董事   lG^mW\O  
discount 折扣   Fy+7{=?^F  
discount on purchase 進貨折扣   d9e H}#OY  
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