[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。   .@)mxC:\K9  
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acceptance 承兌   xVB;s.'!  
account 賬戶   !9*c8bL D  
accountant 會計員   O-vGyNxP|  
accounting 會計   P;ZU-G4@  
accounting system 會計制度   #mR4fst  
accounts payable 應付賬款   S 6,4PP  
accounts receivable 應收賬款   r'LVa6e"N  
accumulated profits 累積利益   R;w
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adjusting entry ?#123;整記錄   h/eR  
adjustment ?#123;整   6dH }]~a  
administration expense 管理費用   N(6|yZ<J3M  
advances 預付   Zv]x'3J#Y  
advertising expense 廣告費   Bm$"WbOq*R  
agency 代理   j*@l"V>~  
agent 代理人   <Tw>|cFT  
agreement 契約  
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allotments 分配數   "|Fy+'5}  
allowance 津貼   t9 \x%=  
amalgamation 合併   v dbO(  
amortization 攤銷   M4LP$N  
amortized cost 應攤成本   }UJv[  
annuities 年金   zQ?!f#f  
applied cost 已分配成本   (GnuWc\p  
applied expense 已分配費用   YG:3Fhx0~  
applied manufacturing expense 己分配製造費用   `=+^|Y}  
apportioned charge 攤派費用   VLsxdwHgb  
appreciation 漲價   A,CW_  
article of association 公司章程   1Q;}zHd  
assessment 課稅   Z 2}ah  
assets 資產   !J1rRPV  
attorney fee 律師費   NqHy%'R  
audit 審計   m`#Od^vk  
auditor 審計員   [L` ZE*z  
average 平均數   !?f5>Bl  
average cost 平均成本   mvW%  
bad debt 壞賬   r;9 r!$d  
balance 餘額   _LP/!D  
balance sheet 資產負債表   2M<R(W!&  
bank account 銀行賬戶   @Q&3L~K"  
bank balance 銀行結存   cUqn<Z<n  
bank charge 銀行手續費   uY_SU-v  
bank deposit 銀行存款   R2etB*k6[  
bank discount 銀行貼現   r?m+.fJB  
bank draft 銀行匯票   ~ *:F{  
bank loan 銀行借款   R_]{2~J+  
bank overdraft 銀行透支   jdK Ob  
bankers acceptance 銀行承兌   2Y}?P+:%>  
bankruptcy 破產   #Lsnr.80  
bearer 持票人   
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beneficiary 受益人   -aRU]kIf  
bequest 遺產   xX3'bsN  
bill 票據   ?1L
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bill of exchange 匯票   t$2_xX  
bill of lading 提單   nKR{ug>I)  
bills discounted 貼現票據   6-`|:[Q~  
bills payable 應付票據   V^y^ ;0I}[  
bills receivable 應收票據   Er/bO  
board of directors 董事會   ~pa!w?/bQ  
bonds 債券   kP#e((f,  
bonus 紅利   g&dPd7  
book value 賬面價值   }nt* [:%  
bookkeeper 簿記員   d@w~[b  
bookkeeping 簿記   (>J4^``x=  
branch office general ledger 支店往來賬戶   AE: Z+rM*  
broker 經紀人   0!
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brought down 接前   *"9>< lJ-!  
brought forward 接上頁   jVLA CWH  
budget 預算   AV 8n(  
by-product 副產品   xw{-9k-~  
by-product sales 副產品銷售   #T`t79*N  
capital 股本   3mPjpm  
capital income 資本收益   Bwr3jV?S  
capital outlay 資本支出   y(R? ,wa=]  
capital stock 股本   &DqE{bBd!  
capital stock certificate 股票   /TS=7J#  
carried down 移後   f= >OJ!:  
carried forward 移下頁   !=;XBd-  
cash 現金   +q6ydb,  
cash account 現金賬戶   Bq/:Nd[y  
cash in bank 存銀行現金   6y%0`!  
cash on delivery 交貨收款   R+gz<H.Q  
cash on hand 庫存現金   B?VhIP e  
cash payment 現金支付   AM=z`0so  
cash purchase 現購   'B+ ' (f  
cash sale 現沽   at2FmBdu C  
cashier 出?#123;員   !4]9!
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cashiers check 本票   3_JCU05H}  
certificate of deposit 存款單折   I ZQHu h  
certificate of indebtedness 借據   v}WR+)uFQ  
certified check 保付支票   k X {0y  
certified public accountant 會計師   rD>*j~_+P  
charges 費用   :JlP[I  
charge for remittances 匯水手續費   ,C3,TkA]  
charter 營業執照   @aJ
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chartered accountant 會計師   j}b\Z9)!  
chattles 動產   9@Cv5L?p\  
check 支票   U%0Ty|$Y  
che stub 支票存根   8H[:>;SI  
closed account 己結清賬戶   x8GJY~:SW  
closing 結算   oyo(1>  
closing entries 結賬紀錄   Jk,;JQ  
closing stock 期末存貨   m%?V7-9!k  
closing the book 結賬   U]a*uF~h  
columnar journal 多欄日記賬   +{
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combination 聯合   n~VD uKn9  
commission 佣金   #^+DL]*l  
commodity 商品   [w ;kkMJAy  
common stock 普通股   G[jW
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company 公司   tHLrhH<w  
compensation 賠償   .s$
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compound interest 複利   r'gOVi4t1*  
consignee 承銷人    Q1@A2+ c  
consignment 寄銷   HSq}7S&U  
consignor 寄銷人   U`hY{E;  
consolidated balance sheet 合併資產負債表   j65<8svl  
consolidated profit and loss account 合併損益表   KZPEG!-5  
consolidation 合併   "Ks,kSEzu  
construction cost 營建成本   @JdZ5Q  
construction revenue 營建收入   7gRgOzWfV  
contract 合同   [9:9Ql_h  
control account 統制賬戶   +}jJ&Z9)  
copyright 版權   s+>:,U<A  
corporation 公司   HaIM#R32T  
cost 成本  
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cost accounting 成本會計   n_'{^6*O  
cost of labour 勞工成本   A_KW(;50  
cost of production 生產成本   vm>b m  
cost of manufacture 製造成本   'uy/o)L  
cost of sales 銷貨成本   Jaz?Ys|S  
cost price 成本價格   V')0 Mr  
credit 貸方   nT2)E&U6%  
credit note 收款通知單   ToYAW,U[d  
creditor 債權人   l&?ii68/  
crossed check 橫線支票   Z1"
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current account 往來活期賬戶   v0L\0&+  
current asset 流動資產   bJs9X/E  
current liability 流動負債   e1P"[|9>R  
current profit and loss 本期損益   >rvQw63 \  
debit 借方   {T].]7Z  
debt 債務   5atYOep  
debtor 債務人   2#k5+?-c61  
deed 契據   2WG>, 4W2  
deferred assets 遞延資產   u]OW 8rc  
deferred liabilities 遞延負債   NIw\}[-Z0E  
delivery 交貨   6uR^%W8]  
delivery expense 送貨費   !W?gR.0$=  
delivery order 出貨單  
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demand draft 即期匯票   K$d$m <  
demand note 即期票據   <I;2{*QI2  
demurrage charge 延期費   m)oJFF  
deposit 存款   ={u0_j W  
deposit slip 存款單   ~y7jCcd`  
depreciation 折舊   9?k_y ZV  
direct cost 直接成本   j)q\9#sI/(  
direct labour 直接人工   f7}*X|_Y  
director 董事   3h<,  
discount 折扣   0bo/XUpi  
discount on purchase 進貨折扣   33}oO,}t,  
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