[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。   d'OGVN  
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acceptance 承兌   6KO(j/Gwp  
account 賬戶  
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accountant 會計員   Pk:zfC?4  
accounting 會計   `2e_ L  
accounting system 會計制度   ="2/\*.SL  
accounts payable 應付賬款   !-,Ww[G>  
accounts receivable 應收賬款   O2lIlCL  
accumulated profits 累積利益   - wWRm  
adjusting entry ?#123;整記錄   R; '?;I  
adjustment ?#123;整   b5 S7{"<V  
administration expense 管理費用   x`L+7,&n  
advances 預付   2LZS|fB9o  
advertising expense 廣告費   &mdB\Y?^  
agency 代理   ]5)"gL%H`  
agent 代理人   `M0YAiG  
agreement 契約   HU9p!I.  
allotments 分配數   .)t(:)*b  
allowance 津貼   |*fNH(8&H  
amalgamation 合併   ](nH{aY!  
amortization 攤銷   x? =B\8m  
amortized cost 應攤成本   sUV>@UMnu  
annuities 年金   +ouY  
applied cost 已分配成本   DJ|BM+  
applied expense 已分配費用   10O3Z9  
applied manufacturing expense 己分配製造費用   O4!9 {  
apportioned charge 攤派費用   0Az/fzJlz  
appreciation 漲價   m w
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article of association 公司章程   b!,j
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assessment 課稅   f~R[&q+  
assets 資產   l=NAq_?N\  
attorney fee 律師費   5zVQ;; 9  
audit 審計   fp tIc#4  
auditor 審計員   l?<q YjI  
average 平均數   :*cHA  
average cost 平均成本   )mG0g@qOK  
bad debt 壞賬   k}s+ca!B  
balance 餘額   b}}y=zO|$  
balance sheet 資產負債表   Bj8<@~bX:L  
bank account 銀行賬戶   #<]Iz'\`  
bank balance 銀行結存   m_$JWv\|\  
bank charge 銀行手續費   |(&oI(l5K  
bank deposit 銀行存款   xG w?'\  
bank discount 銀行貼現   "
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bank draft 銀行匯票   :G0+;[?N  
bank loan 銀行借款   J?,?fqb  
bank overdraft 銀行透支   -f 4>MG  
bankers acceptance 銀行承兌   ^}@`!ON  
bankruptcy 破產   -!~vA+jw1  
bearer 持票人   ki3 HcV  
beneficiary 受益人   yfC2^#9 Zu  
bequest 遺產   1J&#&\,f&  
bill 票據   lz}llLb1  
bill of exchange 匯票   gwJ}]Tf  
bill of lading 提單   zhjJ>d%w  
bills discounted 貼現票據   >Fp&8p`am  
bills payable 應付票據   F3 Y<ZbxT  
bills receivable 應收票據   v4C3uNW  
board of directors 董事會   =E1tgrW  
bonds 債券   BvQUn@ XE  
bonus 紅利   %z2oDAjX  
book value 賬面價值   &urb!tQ>&  
bookkeeper 簿記員   CC>($k"  
bookkeeping 簿記   ?Nu#]u-  
branch office general ledger 支店往來賬戶   "vsjen.K>  
broker 經紀人   H>Ks6V)RL4  
brought down 接前   FCAJavOGH  
brought forward 接上頁   u]0!|Jd0  
budget 預算   @2?= 3Wf  
by-product 副產品   ey*,StT5a  
by-product sales 副產品銷售   J+iX,X  
capital 股本   XHZLWh"gS  
capital income 資本收益   wa2~C [  
capital outlay 資本支出   \QiqcD9Y  
capital stock 股本   4rm87/u*0  
capital stock certificate 股票   M&OsRrq  
carried down 移後   'f8 p7_F  
carried forward 移下頁   {o {#]fbO%  
cash 現金   &*jixqzvn
 
cash account 現金賬戶   N" ;^S  
cash in bank 存銀行現金   :/~_sJt C  
cash on delivery 交貨收款   [d\#[l_  
cash on hand 庫存現金   .jCk#@+  
cash payment 現金支付   [&Lxz~W][  
cash purchase 現購   GV=V^Fl .  
cash sale 現沽   ^>eFm8`N  
cashier 出?#123;員   f)WPOTEY  
cashiers check 本票   'h k @>"  
certificate of deposit 存款單折   |\/~ 8qP  
certificate of indebtedness 借據   ^&HI+M  
certified check 保付支票   9'l.TcVm`,  
certified public accountant 會計師   hl}dgp((  
charges 費用   N]*!8  
charge for remittances 匯水手續費   (a,6a  
charter 營業執照   R4yJ.f  
chartered accountant 會計師   CO7CNN  
chattles 動產   uQ-WTz|*  
check 支票   >[hrJn[  
che stub 支票存根   2AmR(vVa"  
closed account 己結清賬戶   :%pw`b, =V  
closing 結算   c'SM>7L  
closing entries 結賬紀錄   $*g{[&L|6  
closing stock 期末存貨   :3:)E  
closing the book 結賬   W%w82@'  
columnar journal 多欄日記賬   ;B(;2.<"J  
combination 聯合   =GLYDV  
commission 佣金   []!tT-Gzy  
commodity 商品   qgh]@J Jh  
common stock 普通股   ;wfH^2HxE)  
company 公司   
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compensation 賠償   Gl=@>Dc%  
compound interest 複利   m79m{!q$-  
consignee 承銷人   o K%K+h  
consignment 寄銷   ?NQD#  
consignor 寄銷人   bl6':m+  
consolidated balance sheet 合併資產負債表   e$gaE</  
consolidated profit and loss account 合併損益表   bXk:~LE  
consolidation 合併   WReYF+Uen  
construction cost 營建成本   Q^\{Zg)p  
construction revenue 營建收入   m21QN9(i%  
contract 合同   u)wu=z8  
control account 統制賬戶   VNr!|bp5  
copyright 版權   V>DXV-%&C  
corporation 公司   }6F_2S3c  
cost 成本   <1v{[F_  
cost accounting 成本會計   2nVuz9h  
cost of labour 勞工成本   ^Jc$BMaVg  
cost of production 生產成本   h4B+0  
cost of manufacture 製造成本   T "ZQPLg  
cost of sales 銷貨成本   'cWlY3%t  
cost price 成本價格   iLc)"L-i  
credit 貸方   x A@|I#  
credit note 收款通知單   jqV)V>M.  
creditor 債權人   yN%3w0v  
crossed check 橫線支票   HE8'N=0  
current account 往來活期賬戶   Nu>sp,|A  
current asset 流動資產   $@XPL~4  
current liability 流動負債   )cfp(16  
current profit and loss 本期損益   ,K"r:)\  
debit 借方   btJ,dpir  
debt 債務  
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debtor 債務人   :T8u?@.  
deed 契據   /r#b   
deferred assets 遞延資產   .N'%hh  
deferred liabilities 遞延負債   &6=TtTp"9  
delivery 交貨  
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delivery expense 送貨費   i'[n`|c<  
delivery order 出貨單   p7?CeyZ-V  
demand draft 即期匯票   E` :ZH  
demand note 即期票據   AIIBd  
demurrage charge 延期費   .2 N_?
  
deposit 存款   )of5229  
deposit slip 存款單   HY@kw>I  
depreciation 折舊    Ep#<$6>  
direct cost 直接成本   RBMMXJ
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direct labour 直接人工   7M&.UzIY`  
director 董事   oRtY?6^$  
discount 折扣   fJ|Bu("N  
discount on purchase 進貨折扣  
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