[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。   sf&K<C](  
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acceptance 承兌   WiCM,wDi  
account 賬戶   (HD>vNha1  
accountant 會計員   6!L*q  
accounting 會計   N`Gw L aF  
accounting system 會計制度   _EBDv0s  
accounts payable 應付賬款   z\ $>k_  
accounts receivable 應收賬款   .&!{8jBX  
accumulated profits 累積利益   |4*2xDcl  
adjusting entry ?#123;整記錄   jc.Uh9Kc  
adjustment ?#123;整   {mr)n3  
administration expense 管理費用   BGYm]b\j[  
advances 預付   z_0lMX`  
advertising expense 廣告費   cO?
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agency 代理   xI),0db  
agent 代理人   AS-t][m#  
agreement 契約   F[giq1#  
allotments 分配數   2Mi;}J1C{  
allowance 津貼   'cc4Y~0s  
amalgamation 合併   hl ~F1"q)  
amortization 攤銷   >$9yQ9&|  
amortized cost 應攤成本   @Sd:]h:f-  
annuities 年金   J0z0%p   
applied cost 已分配成本   o5A_j?t  
applied expense 已分配費用   D`ge3f8Wi  
applied manufacturing expense 己分配製造費用   <Q~7a hF  
apportioned charge 攤派費用   cr;`
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appreciation 漲價   rKO*A7vE  
article of association 公司章程   )/^$J
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assessment 課稅   $7 Uk;xV  
assets 資產   H ?:#Ui(p  
attorney fee 律師費   )Ea_:
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audit 審計   V zx(J)  
auditor 審計員   0cU^ue%  
average 平均數   6df&B .gg  
average cost 平均成本   6M|%nBN$|  
bad debt 壞賬   eBKIdR%k  
balance 餘額   *N+aZV}`Z  
balance sheet 資產負債表   1![
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bank account 銀行賬戶   K:Go%3~,  
bank balance 銀行結存   DfFPGFv  
bank charge 銀行手續費   Q 8E~hgO  
bank deposit 銀行存款   V1U[p3J-S  
bank discount 銀行貼現   NX", e=  
bank draft 銀行匯票   muq|^Hfb  
bank loan 銀行借款   -+Dvyr  
bank overdraft 銀行透支   ^( VB5p  
bankers acceptance 銀行承兌   P!ICno6[e  
bankruptcy 破產   i(kK!7W35  
bearer 持票人   uQ1;+P:L  
beneficiary 受益人   `3n*4Lz  
bequest 遺產   4>#^Pk?Ra  
bill 票據   rq?x]`u   
bill of exchange 匯票   '$
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bill of lading 提單   QYGxr+D  
bills discounted 貼現票據   K0@7/*%  
bills payable 應付票據   j06oAer 9  
bills receivable 應收票據   R/YL1s  
board of directors 董事會   .AW*7Pp`f  
bonds 債券   .NC}TFN|  
bonus 紅利   jU~%5R  
book value 賬面價值   /Q_\h+`  
bookkeeper 簿記員   8;NO>L/J]i  
bookkeeping 簿記   }O{"qs#)  
branch office general ledger 支店往來賬戶   Al]9/ML/m  
broker 經紀人   %%[TM(z  
brought down 接前   l d9#4D[#  
brought forward 接上頁   eP?|U.on  
budget 預算   #^V"=RbD  
by-product 副產品   va;w
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by-product sales 副產品銷售   ufPQ~,.  
capital 股本   A6L}5#7-  
capital income 資本收益   YR.'JF`C  
capital outlay 資本支出   bm.H0rHR4  
capital stock 股本   R<Tzt'z  
capital stock certificate 股票   ]f~YeOB@  
carried down 移後   }YO}LQ-|  
carried forward 移下頁   KJfyh=AD(  
cash 現金   0^z$COCv  
cash account 現金賬戶   <k5~z(  
cash in bank 存銀行現金   t_Wn<)XA  
cash on delivery 交貨收款   }6N|+z.cU  
cash on hand 庫存現金   6u}NI!he  
cash payment 現金支付   ?J?!%Mw  
cash purchase 現購   N';lc:Ah~  
cash sale 現沽   (?[cDw/{J:  
cashier 出?#123;員   I,;)pWX=@  
cashiers check 本票   @=c='V]  
certificate of deposit 存款單折   1gJ!!SHPo  
certificate of indebtedness 借據   Mw.+0R!T  
certified check 保付支票   )Cl&"bX  
certified public accountant 會計師   =x}/q4}L  
charges 費用   s qKkTG3  
charge for remittances 匯水手續費   4+gA/<  
charter 營業執照   ) b8*>k  
chartered accountant 會計師   opC11c/  
chattles 動產   U\{Z{F%8  
check 支票   <-pbLL9  
che stub 支票存根   '5--eYG  
closed account 己結清賬戶   Z}wAh|N-  
closing 結算   8ic_|hfY  
closing entries 結賬紀錄   :u0433z:  
closing stock 期末存貨   'z'm:|JW  
closing the book 結賬   \^cn}db)  
columnar journal 多欄日記賬   )J0VB't  
combination 聯合   &Te:l-x  
commission 佣金   vrG NiGIi[  
commodity 商品   HApP*1J^c  
common stock 普通股   <k!G%R<9  
company 公司   10&A3C(E  
compensation 賠償   6z *L9Vy($  
compound interest 複利   f@mM&e=f  
consignee 承銷人   y=Hl~ev`9  
consignment 寄銷   5\J;EWTU  
consignor 寄銷人   G`z 48  
consolidated balance sheet 合併資產負債表   W8^gPW*c5  
consolidated profit and loss account 合併損益表   SccU@3.X~  
consolidation 合併   7d*<'k]{,  
construction cost 營建成本  
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construction revenue 營建收入   :jPAA`,  
contract 合同   :EjIV]e  
control account 統制賬戶   C&T3vM  
copyright 版權   ?8 F7BS4oQ  
corporation 公司   _
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cost 成本   &}uO ]0bR  
cost accounting 成本會計   }!LYV  
cost of labour 勞工成本   U# }.r<  
cost of production 生產成本   *)1,W+A5L  
cost of manufacture 製造成本   slx^" BF^  
cost of sales 銷貨成本   khfE<<$=  
cost price 成本價格   f2=s{0SX0  
credit 貸方   S]>_o"|HV  
credit note 收款通知單   LtQy(F%8/  
creditor 債權人   `3-j%H2R  
crossed check 橫線支票   a_yV*N`D  
current account 往來活期賬戶   [F%\1xh  
current asset 流動資產   4$^=1ax  
current liability 流動負債   C*9m `xh  
current profit and loss 本期損益   f19 i !  
debit 借方   y BoZ@9Do  
debt 債務   rW^&8E[  
debtor 債務人   @lX)dY  
deed 契據   0-9&d(L1g  
deferred assets 遞延資產   q)[gVL  
deferred liabilities 遞延負債   ?9mY #_Of  
delivery 交貨   e.T5F`Du  
delivery expense 送貨費   ICi- iX  
delivery order 出貨單   !ZVMx*1Cf  
demand draft 即期匯票   VtVnht1  
demand note 即期票據   z 4-wvn<*  
demurrage charge 延期費  
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deposit 存款   =pNkS
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deposit slip 存款單   mKg~8q 3  
depreciation 折舊   pd6d(  
direct cost 直接成本   ;@L#0  
direct labour 直接人工   ~(8A&!#,!  
director 董事   ivm.ng[  
discount 折扣   ax<0grK  
discount on purchase 進貨折扣   qH ~usgqB7  
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