[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。   ^2rNty,nH  
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acceptance 承兌  
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account 賬戶   -,C">T%\  
accountant 會計員   xDD3Y{K  
accounting 會計   Soy!)
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accounting system 會計制度   ms@*JCL!t  
accounts payable 應付賬款   @KfFtR-;  
accounts receivable 應收賬款   xb1
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accumulated profits 累積利益   $hZb<Xz  
adjusting entry ?#123;整記錄   
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adjustment ?#123;整   +P:xB0Tm D  
administration expense 管理費用   qpjtF'  
advances 預付   W ZdEfY{  
advertising expense 廣告費   :vZ8n6J[  
agency 代理   >qk[/\^O  
agent 代理人   rf^Q%ds  
agreement 契約   MB06=N  
allotments 分配數   1D%3|_id^  
allowance 津貼   {>PN}fk2QP  
amalgamation 合併   1RpTI7  
amortization 攤銷   ~47Bbom  
amortized cost 應攤成本   S
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annuities 年金   &7"a.&*9xX  
applied cost 已分配成本   {|nm0vg`A  
applied expense 已分配費用   mN
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applied manufacturing expense 己分配製造費用   PLD6Ug  
apportioned charge 攤派費用   #-*7<wN   
appreciation 漲價   onL&lE  
article of association 公司章程   Z]kk.@P  
assessment 課稅   {\3k(NdEX  
assets 資產   ^PA >t$  
attorney fee 律師費   ChO?Lm$y  
audit 審計   ~b;l08 <  
auditor 審計員   ^K*uP^B=  
average 平均數   {5w'.Z]0v  
average cost 平均成本   s3 @sX_2  
bad debt 壞賬   `]%\Y>(a}  
balance 餘額   Ww-%s9N<  
balance sheet 資產負債表   IA
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bank account 銀行賬戶  
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bank balance 銀行結存   )NAC9:8!  
bank charge 銀行手續費   kzU ;24
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bank deposit 銀行存款   Jf6uE?.  
bank discount 銀行貼現   XN65bq  
bank draft 銀行匯票   WwG +Xa  
bank loan 銀行借款   9DcUx-   
bank overdraft 銀行透支   OjO$.ecT  
bankers acceptance 銀行承兌   ;sJUTp5\h  
bankruptcy 破產   <q|IP_  
bearer 持票人   B^g+_;  
beneficiary 受益人   W _j`'WN/  
bequest 遺產   dJID '2a  
bill 票據   %{qJkjG  
bill of exchange 匯票   E)
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bill of lading 提單   'D#iT}Vu  
bills discounted 貼現票據   0s)B~  
bills payable 應付票據   vl59|W6  
bills receivable 應收票據  
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board of directors 董事會   L(tS]yWHw  
bonds 債券   HgL*/d  
bonus 紅利   )#ze  
book value 賬面價值   Zkl:^!*  
bookkeeper 簿記員   ~um+r],@@  
bookkeeping 簿記   n.zVCKNH  
branch office general ledger 支店往來賬戶   kB_uU !G  
broker 經紀人   s!S,;H  
brought down 接前   0_b7*\xc  
brought forward 接上頁   .s$#: ls?  
budget 預算   "a;z  
by-product 副產品   4
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by-product sales 副產品銷售   <qZ"W6&&  
capital 股本   a,X=!oJ  
capital income 資本收益   Y#'mALC2  
capital outlay 資本支出   qT]Bl+h2  
capital stock 股本   +
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capital stock certificate 股票   !g:UkU\J  
carried down 移後   _YF~D
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carried forward 移下頁   &We1i&w  
cash 現金   "h.} o DS  
cash account 現金賬戶   cG
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cash in bank 存銀行現金   !1 <x@%  
cash on delivery 交貨收款   pKK&+umg  
cash on hand 庫存現金   etF?,^)h=g  
cash payment 現金支付   t6 :;0[j  
cash purchase 現購   *8k`m)h26  
cash sale 現沽   :H[E W3Q  
cashier 出?#123;員   EFeGxM  
cashiers check 本票   !ZP1?l30  
certificate of deposit 存款單折   :&$4&\_F  
certificate of indebtedness 借據   oiAU}iK:  
certified check 保付支票   qmUq9bV  
certified public accountant 會計師   Mi'Q5m  
charges 費用   uYjJDLYoHl  
charge for remittances 匯水手續費   9R.IYnq  
charter 營業執照   @~6A9Fr  
chartered accountant 會計師   $hB;r  
chattles 動產   ll;#4~iA  
check 支票   @(.?e<  
che stub 支票存根   .K^'Q|?   
closed account 己結清賬戶   @'[w7HsJ  
closing 結算   r$ue1bH}|  
closing entries 結賬紀錄   p-V#nPb  
closing stock 期末存貨  
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closing the book 結賬   %Fb"&F^7  
columnar journal 多欄日記賬   Avw"[~
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combination 聯合   Y1A
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commission 佣金   R=HN>(U  
commodity 商品   G[u_Uu=>  
common stock 普通股   Y.rHl4  
company 公司   6Nx TW  
compensation 賠償   G\h8j*o  
compound interest 複利   K/oPfD]  
consignee 承銷人   l/OG79qq  
consignment 寄銷   }4xxge?r  
consignor 寄銷人   #V-qS/ q"  
consolidated balance sheet 合併資產負債表   SqY;2:  
consolidated profit and loss account 合併損益表   W#'c6Hq2c  
consolidation 合併   {npKdX  
construction cost 營建成本   P,AS`=z  
construction revenue 營建收入   G~)jk+Qq  
contract 合同   4s*P5w_'/  
control account 統制賬戶   q,d]i/T  
copyright 版權   U0u@[9!  
corporation 公司   "
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cost 成本   $V?zJ:a>L  
cost accounting 成本會計   Fy-nV%P  
cost of labour 勞工成本   d T/*O8  
cost of production 生產成本   '.~vN L+ O  
cost of manufacture 製造成本   [$3Zid  
cost of sales 銷貨成本   If6wkY6sR  
cost price 成本價格   lsW.j#yE!  
credit 貸方   do*`-SDy  
credit note 收款通知單   9}X3Q!iFb  
creditor 債權人   $Z 10Zf=  
crossed check 橫線支票   0]8+rWp|Nz  
current account 往來活期賬戶   P;KbS~ SlC  
current asset 流動資產   4q@o4C<0  
current liability 流動負債   _ %&"4bm.  
current profit and loss 本期損益   ni@D7:h  
debit 借方   A4';((OXy  
debt 債務   u!g=>zEu  
debtor 債務人   UE7P =B  
deed 契據   EBzg<-?o  
deferred assets 遞延資產   DWJ%r"aN  
deferred liabilities 遞延負債   SfJ/(q  
delivery 交貨   {z@vSQ=)=P  
delivery expense 送貨費   !QVd 'e  
delivery order 出貨單   "+nURdicO  
demand draft 即期匯票   !dhZs?/UI  
demand note 即期票據   =i%2/kdi0b  
demurrage charge 延期費   6z%3l7#7Yi  
deposit 存款   ygpC1nN  
deposit slip 存款單   a}E8ADyC  
depreciation 折舊   &%u,b~cL?  
direct cost 直接成本   c}Z,xop<P{  
direct labour 直接人工   y#AY+ >  
director 董事   b,T=0W  
discount 折扣   >jl"Yr#  
discount on purchase 進貨折扣   Xki/5roCQ|  
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