[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。   Mrly(*!U"@  
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acceptance 承兌   :(TOtrK@  
account 賬戶   ++|vy~T  
accountant 會計員   (
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accounting 會計   N6<
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accounting system 會計制度   (&@,ZI;  
accounts payable 應付賬款   ~&%&Z  
accounts receivable 應收賬款   ~ \3j{pr  
accumulated profits 累積利益   l|"SM6
  
adjusting entry ?#123;整記錄   %<yH6h*u  
adjustment ?#123;整   &Ndq^!e  
administration expense 管理費用   %^LwLyoVM  
advances 預付   9~|hGo  
advertising expense 廣告費   u?V Tns
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agency 代理   %$ ^eY'-'  
agent 代理人   4<<T#oW.:G  
agreement 契約   'nP;IuMP  
allotments 分配數   #7BX,jvn>  
allowance 津貼   c0.? d]  
amalgamation 合併    ?@iGECll  
amortization 攤銷   Jj'dg6QY'  
amortized cost 應攤成本   ATkx_1]KM-  
annuities 年金   <E1ngG  
applied cost 已分配成本   %(d0`9  
applied expense 已分配費用   Y
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applied manufacturing expense 己分配製造費用   iT,Ya-9"  
apportioned charge 攤派費用   4&}dA^F  
appreciation 漲價   `CqF&b  
article of association 公司章程   mNdEn<W  
assessment 課稅   ,k+F8{Q.  
assets 資產   wdLlQD  
attorney fee 律師費   th]p qhl>  
audit 審計   Tq,xW  
auditor 審計員   ~7O.}RP0  
average 平均數   <:!;79T\  
average cost 平均成本   K['Gp>l  
bad debt 壞賬   b6ui&Y8z  
balance 餘額   a8v9j3.  
balance sheet 資產負債表   Q)%a2s;  
bank account 銀行賬戶   O]-s(8Oo3  
bank balance 銀行結存   %C=?Xhnv  
bank charge 銀行手續費   .NRSBk  
bank deposit 銀行存款   XFJz\'{  
bank discount 銀行貼現   uK5 C-  
bank draft 銀行匯票   |L%d^m  
bank loan 銀行借款   .EdQ]c-E=  
bank overdraft 銀行透支   WEsX+okj  
bankers acceptance 銀行承兌   bTJ l  
bankruptcy 破產   &!0%"4  
bearer 持票人   *sYvV,  
beneficiary 受益人   S0jYk(  
bequest 遺產   p8|u0/;k  
bill 票據   &p83X  
bill of exchange 匯票   [;,Xp/  
bill of lading 提單   Rw]lW;EN<  
bills discounted 貼現票據   zTb,h  
bills payable 應付票據  
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bills receivable 應收票據   Q%.F Mf  
board of directors 董事會   &eY&6I  
bonds 債券   Uk<2X
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bonus 紅利   m=Fk  
book value 賬面價值   j=y{ey7Fd  
bookkeeper 簿記員   ;^9 y#muk  
bookkeeping 簿記   [z> Ya-uz7  
branch office general ledger 支店往來賬戶   <)9dTOdd  
broker 經紀人   qg9VK'
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brought down 接前   `R@b`3*%v  
brought forward 接上頁   L2`a| T=  
budget 預算   _n=,H  
by-product 副產品   q&d5V~q  
by-product sales 副產品銷售   \>lDM  
capital 股本   4elA<<  
capital income 資本收益   ZJ'Tb<fP  
capital outlay 資本支出   _h0hl]rf  
capital stock 股本   3JXKpk?   
capital stock certificate 股票   KreF\M%Ke  
carried down 移後   =+"=|cQ  
carried forward 移下頁   %mr6p} E|  
cash 現金   kcio]@#  
cash account 現金賬戶   M\6u4p!G!  
cash in bank 存銀行現金   B0dv_'L}L  
cash on delivery 交貨收款   / &#b*46  
cash on hand 庫存現金   &)GlLpaT  
cash payment 現金支付   K</="3 HK  
cash purchase 現購   !bQqzny$R  
cash sale 現沽   1ILAUtf)  
cashier 出?#123;員   .g52p+Z#  
cashiers check 本票   cd:VFjT  
certificate of deposit 存款單折   e%EE|  
certificate of indebtedness 借據   tA{?-5  
certified check 保付支票   M TOZ:b  
certified public accountant 會計師   Dh.pH1ZY3n  
charges 費用   ^
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charge for remittances 匯水手續費   141XnAb)I  
charter 營業執照   gSt'<v  
chartered accountant 會計師   \z[L=  
chattles 動產   Yu_` >so  
check 支票    6y   
che stub 支票存根   m 7/b.B}  
closed account 己結清賬戶   ZDTp/5=?K/  
closing 結算   H&h"!+t(#  
closing entries 結賬紀錄   8c5%~}kG  
closing stock 期末存貨   [E6ZmMB&  
closing the book 結賬   r"W,G/;h  
columnar journal 多欄日記賬   yR
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combination 聯合   o6c>sh  
commission 佣金   ,@r 0-gL  
commodity 商品   dA=T+u  
common stock 普通股   -cs$E2 -  
company 公司   c'&\[b(m  
compensation 賠償   l$J2|\M6  
compound interest 複利   F|^tRL-  
consignee 承銷人   R(W}..U0R"  
consignment 寄銷   cByUP#hW  
consignor 寄銷人   ^Kfm(E  
consolidated balance sheet 合併資產負債表   y.+!+4Mg|  
consolidated profit and loss account 合併損益表   f&88N<)  
consolidation 合併   x{I, gu|+  
construction cost 營建成本   :<i<\TH'  
construction revenue 營建收入   "d c- !  
contract 合同  
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control account 統制賬戶   bm#/ KT_8  
copyright 版權   RE.t<VasP  
corporation 公司   \3 M%vJ  
cost 成本   |rwx;+  
cost accounting 成本會計   1}"Prx-  
cost of labour 勞工成本   B> V)6\  
cost of production 生產成本   MVOWJaT(Aq  
cost of manufacture 製造成本   :3.!?mOe2  
cost of sales 銷貨成本   qz&?zzz;  
cost price 成本價格   pfF2!`7pI  
credit 貸方   Y:4/06I  
credit note 收款通知單   EVW\Z 2N.  
creditor 債權人   *TC#|5  
crossed check 橫線支票   prO
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current account 往來活期賬戶   QM4O|x[   
current asset 流動資產   B)=)@h[f  
current liability 流動負債   8;5@5Au  
current profit and loss 本期損益   &"mWi-Mpl  
debit 借方   !]2`dp\!  
debt 債務   `*w!S8}m;  
debtor 債務人   _l{_n2D-  
deed 契據   NEff`mwm5)  
deferred assets 遞延資產   G}#p4\/  
deferred liabilities 遞延負債   ).8NZ Aj
 
delivery 交貨   ` 3h,Cy^  
delivery expense 送貨費   _<6B.{$\7m  
delivery order 出貨單   a&%v^r[  
demand draft 即期匯票   'l6SL- <  
demand note 即期票據   !T$h?o  
demurrage charge 延期費   Y20T$5{#  
deposit 存款   cNiNLwc  
deposit slip 存款單   IA^*?,A Zy  
depreciation 折舊   @Jc^ur  
direct cost 直接成本   eoxEnCU  
direct labour 直接人工   qX:YI3:,@  
director 董事   K-4o_:F  
discount 折扣   RKD$'UWX  
discount on purchase 進貨折扣   e1Bqd+  
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