[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。   gQ~X;'  
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acceptance 承兌   s'^"s_j  
account 賬戶   @"gWvs  
accountant 會計員   B|(MxR6m  
accounting 會計   ~Bs=[TNd[  
accounting system 會計制度   .iXIoka  
accounts payable 應付賬款   ?^z.WQ|f@  
accounts receivable 應收賬款   ?5MOp  
accumulated profits 累積利益   6 s1lf!  
adjusting entry ?#123;整記錄   Qfd4")zhG  
adjustment ?#123;整   :{ Q[kYj  
administration expense 管理費用   KG8Km  
advances 預付   AQa;D2B$  
advertising expense 廣告費   G
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agency 代理   Zcg@]Sx(I  
agent 代理人   Ww Bs_OMc  
agreement 契約   n#lZRwhq  
allotments 分配數   1Xj>kE:  
allowance 津貼   /R% Xkb  
amalgamation 合併   BT8L'qEj  
amortization 攤銷   zs@xw@  
amortized cost 應攤成本    X23#y7:  
annuities 年金   cas5  
applied cost 已分配成本   TDo!yQ  
applied expense 已分配費用   }Uc)i
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applied manufacturing expense 己分配製造費用   S eTn]  
apportioned charge 攤派費用   `bx}!;{lx  
appreciation 漲價   @XRN#_{  
article of association 公司章程   }4A $j{\  
assessment 課稅   ygn]f*;?kw  
assets 資產   ytg'
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attorney fee 律師費   98x&2(N  
audit 審計   m"y_@Jk  
auditor 審計員   B%Vz -t  
average 平均數   k-N` h  
average cost 平均成本   "ABg,
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bad debt 壞賬   @K:TGo,%I  
balance 餘額   Iurb?  
balance sheet 資產負債表   W|e$@
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bank account 銀行賬戶   F vt5vQ  
bank balance 銀行結存   zEYT,l  
bank charge 銀行手續費   ?z
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bank deposit 銀行存款   o@!Uds0  
bank discount 銀行貼現   m^M sp:T,  
bank draft 銀行匯票   /$NZj"#  
bank loan 銀行借款   i{+W62k*  
bank overdraft 銀行透支   z1R_a= 7  
bankers acceptance 銀行承兌   RC>79e/u<  
bankruptcy 破產   "g=g' W#  
bearer 持票人   aH!2zC\:T  
beneficiary 受益人   AYnk.H-v  
bequest 遺產   h~R= ?%H[  
bill 票據   U3U DA  
bill of exchange 匯票   xYUC|c1Q9  
bill of lading 提單   %SHgXd#X  
bills discounted 貼現票據   z;#]xC V  
bills payable 應付票據   { *&Wc Os  
bills receivable 應收票據   _)U[c;^6  
board of directors 董事會   zm7IkYF  
bonds 債券   WY)*3?  
bonus 紅利   }cPH}[$zF  
book value 賬面價值   ta'{S=^j  
bookkeeper 簿記員   2LqJ.HH  
bookkeeping 簿記   lujUEHzp  
branch office general ledger 支店往來賬戶   u{+z?N  
broker 經紀人   q{:]D(   
brought down 接前   aIXN wnq  
brought forward 接上頁   PZjK 6]N\  
budget 預算   z&a>cjt_;  
by-product 副產品   [W#M(`}D  
by-product sales 副產品銷售   }mx>3G{d  
capital 股本   ,VdNP  
capital income 資本收益   +8#hi5e  
capital outlay 資本支出   9\J.AAk~/  
capital stock 股本   ,K>q{H^  
capital stock certificate 股票   Z;qgB7-M  
carried down 移後   e*?
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carried forward 移下頁   (n+FEE<  
cash 現金   6hX[5?}  
cash account 現金賬戶   A<$w }Fy;  
cash in bank 存銀行現金   :*6#(MX  
cash on delivery 交貨收款   9iy3 dy^  
cash on hand 庫存現金   z Z* \v  
cash payment 現金支付   t<DZW#  
cash purchase 現購   WH6Bs=G\}  
cash sale 現沽   9-( \\$%  
cashier 出?#123;員   )'3V4Z&  
cashiers check 本票   LeTOVgjA|  
certificate of deposit 存款單折   4?2$~\ x  
certificate of indebtedness 借據    q0y#Y  
certified check 保付支票   ["65\GI?  
certified public accountant 會計師   u>y/<9]q8  
charges 費用   W~i599!v  
charge for remittances 匯水手續費   (l]_0-Z  
charter 營業執照   %m5&Y01  
chartered accountant 會計師   L7rH=gZ&!]  
chattles 動產   qQ T^d  
check 支票   ~M?^T$5  
che stub 支票存根   ucwUeRw,  
closed account 己結清賬戶   &R
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closing 結算   N}rc3d#  
closing entries 結賬紀錄   fUV;3du  
closing stock 期末存貨   La9:qpj  
closing the book 結賬   OS]FGD3a  
columnar journal 多欄日記賬   Hph$Z1{  
combination 聯合   'irHpN6n  
commission 佣金   X7Z=@d(
 
commodity 商品   Yj' / p  
common stock 普通股   @ ||GMA+|  
company 公司   t8_i[Hw6D  
compensation 賠償   oH>G3n|U^  
compound interest 複利   xwjiNJ Gj  
consignee 承銷人   g* DBW,  
consignment 寄銷   ul!e!^qwx  
consignor 寄銷人   U6K!FOND  
consolidated balance sheet 合併資產負債表   U3OX
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consolidated profit and loss account 合併損益表   4E0 Y=  
consolidation 合併   [+.P'6/[$R  
construction cost 營建成本   4E 32DG*  
construction revenue 營建收入   [MI
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contract 合同   l`(pV ;{W  
control account 統制賬戶   %Xjg /5G-  
copyright 版權   K^f&+`v6_  
corporation 公司   <R.Ipyt.  
cost 成本   7:Be.(a  
cost accounting 成本會計   ^"!)p2=  
cost of labour 勞工成本   ToE^%J4  
cost of production 生產成本   DR c-L$bD  
cost of manufacture 製造成本   v~`'!N8  
cost of sales 銷貨成本   %XiF7<A&  
cost price 成本價格   MNWuw;:v  
credit 貸方   r[W Ir|r7  
credit note 收款通知單   \VAm4   
creditor 債權人   |:)ARH6l#  
crossed check 橫線支票   t^5xq8w8  
current account 往來活期賬戶   </-aG[Fi  
current asset 流動資產   q
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current liability 流動負債   cj@ar^=`K  
current profit and loss 本期損益   XZH\HK)K-]  
debit 借方   W~Ae&gcn#  
debt 債務   D\-D~G]x  
debtor 債務人   7AuzGA0y  
deed 契據   lSK<LytB  
deferred assets 遞延資產   1!p7N$QR  
deferred liabilities 遞延負債   Gq0Q}[53  
delivery 交貨   F$nc9x[S  
delivery expense 送貨費   :/~TV   
delivery order 出貨單   56 [+;*  
demand draft 即期匯票   3Xl!Z^W  
demand note 即期票據   rPXy(d1<`S  
demurrage charge 延期費   =QJI_veUG`  
deposit 存款   fA" VLQE  
deposit slip 存款單   .g8db d  
depreciation 折舊   L7OFZ|gUz  
direct cost 直接成本   linvK.Lf  
direct labour 直接人工   Z,JoxK2"  
director 董事   G^&P'*   
discount 折扣   r"bV{v  
discount on purchase 進貨折扣   WNcJ710k27  
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