[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。   B6F!"  
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acceptance 承兌   e^*&&  
account 賬戶   LHtO|Utn(  
accountant 會計員   (g;O,`|c,  
accounting 會計   D<v< :  
accounting system 會計制度   ir'<H<t2  
accounts payable 應付賬款   MZ%J ]
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accounts receivable 應收賬款   H^Pq[3NQ  
accumulated profits 累積利益   5%D`y|  
adjusting entry ?#123;整記錄   uyEk1)HC  
adjustment ?#123;整   Q7u|^Gu,5  
administration expense 管理費用   J
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advances 預付   1a9' *[  
advertising expense 廣告費   -)%\$z  
agency 代理   "L5w]6C4  
agent 代理人   ?n<F?~  
agreement 契約   0VvY(j:hp  
allotments 分配數   MVMJl">  
allowance 津貼   M"]?'TMfXc  
amalgamation 合併   "`K_5"F  
amortization 攤銷   SkV pZh
  
amortized cost 應攤成本   ty!DMg#  
annuities 年金   MNU7O X<
 
applied cost 已分配成本   DzhLb8k  
applied expense 已分配費用   Eet/l]e#a  
applied manufacturing expense 己分配製造費用   ();Z,A  
apportioned charge 攤派費用   h<3bv&oI .  
appreciation 漲價   trwo(p  
article of association 公司章程   hcU^!mp  
assessment 課稅   53/$8=  
assets 資產   &=t~_ Dc  
attorney fee 律師費   XSx!11  
audit 審計   Z3o HOy  
auditor 審計員   Z^]Oic/0Oa  
average 平均數   2G|}ENC  
average cost 平均成本   _&(Wz0  
bad debt 壞賬   dDiy_Q6  
balance 餘額   fBTNI`#  
balance sheet 資產負債表   6&+dpr&c~=  
bank account 銀行賬戶   L]=mQo  
bank balance 銀行結存   ?p6@uM\Q7  
bank charge 銀行手續費   %D-!<)z  
bank deposit 銀行存款   *} *HXE5  
bank discount 銀行貼現   tM@%EO  
bank draft 銀行匯票   %dw0\:P? Q  
bank loan 銀行借款   F+c8 O
 
bank overdraft 銀行透支   VB^1wm  
bankers acceptance 銀行承兌   pV<K=;:x>  
bankruptcy 破產   6jMc|he  
bearer 持票人   Z3zD4-p$_  
beneficiary 受益人   tZ
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bequest 遺產   `0s3to% 7  
bill 票據   W SvhC  
bill of exchange 匯票   kK/>,Eg  
bill of lading 提單   G wgY{-|`  
bills discounted 貼現票據   CZy!nR!  
bills payable 應付票據   K u6ndc  
bills receivable 應收票據   ^Gbcs l~Gj  
board of directors 董事會   0(5qVJ12  
bonds 債券   r,|}^u8`  
bonus 紅利   ,*Wh{
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book value 賬面價值   E0i!|H  
bookkeeper 簿記員   {'P?wv  
bookkeeping 簿記   &iuMB0rbu  
branch office general ledger 支店往來賬戶   -iy17$  
broker 經紀人   FBi&MZ`  
brought down 接前   {niV63$m  
brought forward 接上頁   H(?+-72KX  
budget 預算   %7[d5[U~ZA  
by-product 副產品   1h]nE/ T.O  
by-product sales 副產品銷售   `,FA3boE  
capital 股本   ,~=+]9t  
capital income 資本收益   UM1h[#?&V)  
capital outlay 資本支出   0kp {`3ce  
capital stock 股本   J{;\TNkJ  
capital stock certificate 股票   Ng&K5 Z/  
carried down 移後   NHdNCHhA>-  
carried forward 移下頁   <@>icDFEHn  
cash 現金   4\U"e*  
cash account 現金賬戶   )WkN34Q  
cash in bank 存銀行現金   7Or?$  
cash on delivery 交貨收款   'uqY%&U  
cash on hand 庫存現金   OS~Z@'Eg  
cash payment 現金支付   dpdp0  
cash purchase 現購    fs
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cash sale 現沽   !':y8(Ou  
cashier 出?#123;員   gf;B&MM6  
cashiers check 本票   H8Ra!FW@  
certificate of deposit 存款單折   rb.:(d)T  
certificate of indebtedness 借據   G`
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certified check 保付支票   sEb*GF*.V  
certified public accountant 會計師   ~!fOl)F  
charges 費用   *6(/5V  
charge for remittances 匯水手續費   z4[8*}  
charter 營業執照   <7%#RJwe  
chartered accountant 會計師   /u"K`y/*j\  
chattles 動產   hs)_h^P   
check 支票   cW{Bsr   
che stub 支票存根   CTB qX  
closed account 己結清賬戶   0VgsV;  
closing 結算   A
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closing entries 結賬紀錄   Y0Rk:Njc  
closing stock 期末存貨   x1+V  
closing the book 結賬   Cj)*JZVG  
columnar journal 多欄日記賬   Nk\/lK\  
combination 聯合   mj& 4FQ#O*  
commission 佣金   DRu#vC  
commodity 商品   !M7727  
common stock 普通股   D<4cpH  
company 公司   FPAj}
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compensation 賠償   %
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compound interest 複利   ynq^ztBVe  
consignee 承銷人   0@jhNtL  
consignment 寄銷   c_6~zb?k+m  
consignor 寄銷人   3r2e_?m  
consolidated balance sheet 合併資產負債表   CVgVyy^  
consolidated profit and loss account 合併損益表   [@/x   
consolidation 合併   O=}jg0k  
construction cost 營建成本   'oM&Ar$  
construction revenue 營建收入   &~N@M!`Dn  
contract 合同   O1z
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control account 統制賬戶   -[A=\]RfJ  
copyright 版權   Q$S|LC  
corporation 公司   eBlB0P  
cost 成本   D0p>Q^w  
cost accounting 成本會計   Q[%+y.  
cost of labour 勞工成本   N9AM% H
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cost of production 生產成本   d/I*$UC  
cost of manufacture 製造成本   G4K3qD#+H  
cost of sales 銷貨成本   '_M"yg6d  
cost price 成本價格   UNescZ  
credit 貸方   }ILg_>uq[  
credit note 收款通知單   -]Q6Ril  
creditor 債權人   >KCnmi  
crossed check 橫線支票   dj:6c@n  
current account 往來活期賬戶   m^YYdyn]M  
current asset 流動資產   UV)!zgP  
current liability 流動負債   ~&8 bVA= .  
current profit and loss 本期損益   a.G;s2>  
debit 借方   ;fKFmY41  
debt 債務   Ov~>* [  
debtor 債務人   m
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deed 契據   k9oLJ<.k  
deferred assets 遞延資產   !Im{-t  
deferred liabilities 遞延負債   H.s:a#l?  
delivery 交貨   A}(Q^|6  
delivery expense 送貨費   `Ct fe
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delivery order 出貨單   {wVJv1*l  
demand draft 即期匯票   F*/J`l  
demand note 即期票據   Q$=X ?{  
demurrage charge 延期費   *gL-v]V  
deposit 存款   jf~-;2  
deposit slip 存款單   J4^aD;j  
depreciation 折舊   !I[|\ 4j
 
direct cost 直接成本   ~&T%u.u7  
direct labour 直接人工   M@78.lPS  
director 董事   LRmH@-qP  
discount 折扣   Jhr3[A  
discount on purchase 進貨折扣   \6c8Lqa  
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