[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。   @|]G0&gn&?  
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acceptance 承兌   F%y{% C7l  
account 賬戶   hJ4S3b  
accountant 會計員   "$Y(NFb  
accounting 會計   U>1b9G"_  
accounting system 會計制度   {)uU6z {'  
accounts payable 應付賬款   }2mI*"%)\u  
accounts receivable 應收賬款   7>KQRLw  
accumulated profits 累積利益   ;6zPiaDQ  
adjusting entry ?#123;整記錄    "YD.=s  
adjustment ?#123;整   PgTDjEo  
administration expense 管理費用   ^K/G5  
advances 預付   Bf+^O)Ns^  
advertising expense 廣告費   ,=x RoXYB}  
agency 代理   `+Xe'ey  
agent 代理人   J[MVE4&  
agreement 契約   z2ds8-z  
allotments 分配數   >z5Oy  
allowance 津貼   /xF 9:r  
amalgamation 合併   p^Ag
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amortization 攤銷   c0SX]4} G  
amortized cost 應攤成本   @,GjeF]!  
annuities 年金   =_uol8v  
applied cost 已分配成本   a.1`\$]d  
applied expense 已分配費用   4"z;CGE7  
applied manufacturing expense 己分配製造費用   h9U+%=^O  
apportioned charge 攤派費用   Qz# 3p3N?  
appreciation 漲價   `fLfT'  
article of association 公司章程   {DSyV:  
assessment 課稅   4u7Cm  
assets 資產   d~3GV(M  
attorney fee 律師費   M;V&KGZ  
audit 審計   +fkP+RVY  
auditor 審計員   $>|?k$(x  
average 平均數   *J.c $1#
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average cost 平均成本   ` v>
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bad debt 壞賬   .$UTH@;7  
balance 餘額   |iAEDZn  
balance sheet 資產負債表   pAMo XJ`  
bank account 銀行賬戶   '}@e5^oL  
bank balance 銀行結存   <Ak:8&$O  
bank charge 銀行手續費   &bn*p.=G  
bank deposit 銀行存款   P`z7@9*j  
bank discount 銀行貼現   h<Gypl
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bank draft 銀行匯票   G]at{(^Vz  
bank loan 銀行借款   "Jf4N  
bank overdraft 銀行透支   icU"Vyu  
bankers acceptance 銀行承兌   QXsfp  
bankruptcy 破產   w<btv]X1  
bearer 持票人   8 H,_vf  
beneficiary 受益人   #&}%70R)  
bequest 遺產   >'ie!VW@  
bill 票據   MPqY?KF  
bill of exchange 匯票   Y=hPErw  
bill of lading 提單   t`) 'LT  
bills discounted 貼現票據   Zp^)_ 0  
bills payable 應付票據   pb~Ps#"Zg  
bills receivable 應收票據   d$4WK)U  
board of directors 董事會   O.]_Ry\OXA  
bonds 債券   eB)UXOu1  
bonus 紅利   L,f^mX0<  
book value 賬面價值   fF\*v  
bookkeeper 簿記員   G[ ,,L  
bookkeeping 簿記   /\6}SG;  
branch office general ledger 支店往來賬戶   $_ST:h&C  
broker 經紀人   =7*oC  
brought down 接前   |}l@w+N3  
brought forward 接上頁   f S(^["*G  
budget 預算   :8GlyN<E  
by-product 副產品   I|GV :D  
by-product sales 副產品銷售   6wa<'!  
capital 股本   pHq{S;R2G  
capital income 資本收益   6(\q< fx  
capital outlay 資本支出   B.{8/.4  
capital stock 股本   FEge
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capital stock certificate 股票   ['Hp?Q|k  
carried down 移後   8h55$j  
carried forward 移下頁   r!"CH5dT  
cash 現金   L%TxP6z4A  
cash account 現金賬戶   B)_!F`9  
cash in bank 存銀行現金   Pc/.*kOT  
cash on delivery 交貨收款   1"mnzbf8*  
cash on hand 庫存現金   jB}_Slh1j  
cash payment 現金支付   N:m@D][/sW  
cash purchase 現購   s?4%<jz  
cash sale 現沽   d,Im&j _Z  
cashier 出?#123;員   9\\@I =;  
cashiers check 本票   gEcnn.(S  
certificate of deposit 存款單折   ;mCGh~?G  
certificate of indebtedness 借據   gt].rwo"  
certified check 保付支票   pZni,<Q  
certified public accountant 會計師   <P?3GT/  
charges 費用   ^EnNbFI  
charge for remittances 匯水手續費   p{\qSPK  
charter 營業執照   &!3VqHQ`  
chartered accountant 會計師   n_e}
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chattles 動產   Om&{4a\  
check 支票   5$(b3]  
che stub 支票存根   X3&SL~&>g  
closed account 己結清賬戶   C*Y :w  
closing 結算   [wXwKr  
closing entries 結賬紀錄   "<g?x`iz  
closing stock 期末存貨   eSQzjR*  
closing the book 結賬   v@}1WGY  
columnar journal 多欄日記賬   =R"Eb1  
combination 聯合   D}k-2RM2k  
commission 佣金   GN~[xXJU  
commodity 商品   =Qjw.6@  
common stock 普通股   WrIL]kJw^  
company 公司   MpDdJ,  
compensation 賠償   USHlb#*  
compound interest 複利   \N-|
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consignee 承銷人   ai<MsQQ:=  
consignment 寄銷   l,^i5t'  
consignor 寄銷人   dA_V:HP  
consolidated balance sheet 合併資產負債表   RGx]DP$5G  
consolidated profit and loss account 合併損益表   @8 oDy$j  
consolidation 合併   [~Z'xY y  
construction cost 營建成本   aHVdClD2o  
construction revenue 營建收入   =+SVzK,+3  
contract 合同   YokZar2a0  
control account 統制賬戶   }]Gi@Nh|o  
copyright 版權   R9|2&pfm(M  
corporation 公司   8VAYIxRv  
cost 成本   )Yy#`t
 
cost accounting 成本會計   h1G*y  
cost of labour 勞工成本   xqi*N13  
cost of production 生產成本   {8*d;[X50  
cost of manufacture 製造成本   !?us[f=g%  
cost of sales 銷貨成本  
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cost price 成本價格   1b %T_a  
credit 貸方   |R &3/bEr  
credit note 收款通知單   mV! @oNCK  
creditor 債權人   u]>>B>KOJ7  
crossed check 橫線支票   CLFxq@%nu~  
current account 往來活期賬戶   AD!<%h:  
current asset 流動資產   J6^C t  
current liability 流動負債   vS24;:f  
current profit and loss 本期損益   _L `N^I.  
debit 借方   }?Yr>ZRi  
debt 債務   #$vhC u<I  
debtor 債務人   P!4{#'_
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deed 契據   Aa\=7  
deferred assets 遞延資產   U_ ?elz\  
deferred liabilities 遞延負債   3A}nNHpN  
delivery 交貨   &xiDG=I#  
delivery expense 送貨費   _:fO)gs|1  
delivery order 出貨單   +D
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demand draft 即期匯票   HHu7{,  
demand note 即期票據   ~y-vKCp|  
demurrage charge 延期費   ~QEXB*X-g'  
deposit 存款   nTlv'_Y(  
deposit slip 存款單   z kX-"}$8  
depreciation 折舊   M~{P',l*  
direct cost 直接成本   M_e$l`"G  
direct labour 直接人工   [
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director 董事   ,Q /nS$  
discount 折扣   /Vm}+"BCS  
discount on purchase 進貨折扣   mZ0oa-Iy  
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