[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。   Z`|>tbOfZ  
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acceptance 承兌   6<#Slw[  
account 賬戶   f]hBPkZ6  
accountant 會計員   `Y0fst<,  
accounting 會計   p1C_`f N,  
accounting system 會計制度   n&(3 o6i'  
accounts payable 應付賬款   r!CA2iK`  
accounts receivable 應收賬款   1
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accumulated profits 累積利益   pz.Y=V\t  
adjusting entry ?#123;整記錄   w' .'Yu6  
adjustment ?#123;整   u
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administration expense 管理費用   N!]PIWnC  
advances 預付    MK<  
advertising expense 廣告費   uwmoM>I W^  
agency 代理   X #

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agent 代理人   !,I7 ?O  
agreement 契約   ^*HVP*   
allotments 分配數    |h  
allowance 津貼   7?+5%7-  
amalgamation 合併   O}e|P~W  
amortization 攤銷   kx:c*3q.k  
amortized cost 應攤成本   C3]
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annuities 年金   9zmD6G!}t  
applied cost 已分配成本   6Wf*>G *h  
applied expense 已分配費用   cAYa=}~<  
applied manufacturing expense 己分配製造費用   MiRibH XI,  
apportioned charge 攤派費用   4F}g(  
appreciation 漲價   M?QQr~a  
article of association 公司章程   zuK/(qZ  
assessment 課稅   h<+PP]l=  
assets 資產   0~Um^q*'3  
attorney fee 律師費   `\Uc4lRS  
audit 審計   U+(
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auditor 審計員   Q@PJ)f wN  
average 平均數   SJso'6 g  
average cost 平均成本   cdd  P T  
bad debt 壞賬   Pn~pej5'K  
balance 餘額   nh _DEPMq  
balance sheet 資產負債表   xC= y^- 1  
bank account 銀行賬戶   r))$XM  
bank balance 銀行結存   A@9U;8k  
bank charge 銀行手續費   EGp~Vo-  
bank deposit 銀行存款   yg]suU<z]  
bank discount 銀行貼現    Oz"@yL}  
bank draft 銀行匯票   9O(i+fM  
bank loan 銀行借款   eD>-`'7<  
bank overdraft 銀行透支   ykErt%k<n  
bankers acceptance 銀行承兌   K0d -MC  
bankruptcy 破產   Y\ #.EVz  
bearer 持票人   ]#vvlM>/  
beneficiary 受益人   x@{G(W:W  
bequest 遺產   *+_fP|cv  
bill 票據   <Tj"GVZAEO  
bill of exchange 匯票   s!8J.hD'I  
bill of lading 提單   (mD-FR@#  
bills discounted 貼現票據   .WN;TjEg!  
bills payable 應付票據   L8,H9T#e  
bills receivable 應收票據   X67C;H+  
board of directors 董事會   jKY Aid{-  
bonds 債券   -D.BJ(  
bonus 紅利   YR^Ee8_H  
book value 賬面價值   [TiTff&LV  
bookkeeper 簿記員   "1gk-  
bookkeeping 簿記   =)"NE>  
branch office general ledger 支店往來賬戶   rahHJp.Ws  
broker 經紀人   
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brought down 接前   @p9e:[  
brought forward 接上頁   (%ri# r  
budget 預算   ~:P8g<w  
by-product 副產品   2n-Tpay0  
by-product sales 副產品銷售   ;-Y]X(z>  
capital 股本   r| 6S  
capital income 資本收益   G#9o?  
capital outlay 資本支出   'O\d<F.c$2  
capital stock 股本   Z9;nC zHm  
capital stock certificate 股票   u8{@PlS  
carried down 移後   nN_94 ZqS<  
carried forward 移下頁   ims=-1,  
cash 現金   ne!j%9Ar  
cash account 現金賬戶   [9YlLL@  
cash in bank 存銀行現金   .,d$%lN  
cash on delivery 交貨收款   SoXX}<~E4  
cash on hand 庫存現金   `JY>v io  
cash payment 現金支付   !}Woo$#ND  
cash purchase 現購   vV:MS O'r  
cash sale 現沽   rw=UK`  
cashier 出?#123;員   u~naVX\3b  
cashiers check 本票   ulz\x2[Pf  
certificate of deposit 存款單折   $BR=IYby  
certificate of indebtedness 借據   _.Z&<.lJ  
certified check 保付支票    "df13U"  
certified public accountant 會計師   Z;"4$@|qE  
charges 費用   N%n1>!X)!  
charge for remittances 匯水手續費   IgHs&=  
charter 營業執照   e GqvnNv  
chartered accountant 會計師   NbQMWU~7  
chattles 動產   m_r@t*  
check 支票   Up!ZCZ$RC  
che stub 支票存根   j]ln :?\  
closed account 己結清賬戶   N18diP[C  
closing 結算   2RSHB
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closing entries 結賬紀錄   0T{c:m~QXe  
closing stock 期末存貨   98b9%Z'2f  
closing the book 結賬   OH!$5FEc  
columnar journal 多欄日記賬   xi1N? pP  
combination 聯合   %Zv(gI`A  
commission 佣金   sBuq  
commodity 商品   5u u2 _B_L  
common stock 普通股   yG4LQE  
company 公司   l6}b{e  
compensation 賠償   jV|$? Rcl%  
compound interest 複利   JQbMw>Y  
consignee 承銷人   wk@(CKQzI,  
consignment 寄銷   "[".3V  
consignor 寄銷人   xj00eL  
consolidated balance sheet 合併資產負債表   {Y@-*pL]  
consolidated profit and loss account 合併損益表   :)+@qxTy  
consolidation 合併   wE8a4.  
construction cost 營建成本   2XecP'+m  
construction revenue 營建收入   z7.C\l  
contract 合同   >m_p\$_  
control account 統制賬戶   ` HE:D2b  
copyright 版權   u=v%7c2Mx}  
corporation 公司   [ilv/V<  
cost 成本   thZ@BrO#  
cost accounting 成本會計   yOn2}Z  
cost of labour 勞工成本   utm+\/  
cost of production 生產成本   .^N#|hp^  
cost of manufacture 製造成本   C$..w80/1  
cost of sales 銷貨成本   bh;b` 5  
cost price 成本價格   n%MYX'0  
credit 貸方   1A/c/iC  
credit note 收款通知單   2t`9_z
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creditor 債權人   ixJ20A7  
crossed check 橫線支票   \Zz= 4 j  
current account 往來活期賬戶   [;V1y`/K1  
current asset 流動資產   < jocfTBk  
current liability 流動負債   sWZtbW;)  
current profit and loss 本期損益   zQ6 -2 A  
debit 借方   =Q=&Ucf_  
debt 債務   ,C'w(af@}  
debtor 債務人   ,C@hTOT  
deed 契據   @IyH(J],h  
deferred assets 遞延資產   UN .[,
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deferred liabilities 遞延負債   e=F( Zf+1^  
delivery 交貨   @|  UIV  
delivery expense 送貨費   ^s(X VVA  
delivery order 出貨單   M;TfD  
demand draft 即期匯票   84oW  
demand note 即期票據   f{ 4G  
demurrage charge 延期費   zs]/Y2  
deposit 存款   w<F;&';@h  
deposit slip 存款單   !wR{Y[Yu  
depreciation 折舊   ga1gd ~a  
direct cost 直接成本   {@K2WB  
direct labour 直接人工   <11Tqb  
director 董事   fe9& V2Uu  
discount 折扣   [TfV2j* e  
discount on purchase 進貨折扣   `Py= ?[cD  
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