[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。   |>a  sGP  
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acceptance 承兌   w!o[pvyR$  
account 賬戶   {LfVV5
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accountant 會計員   )K.~A&y@  
accounting 會計   UR6.zE4=_  
accounting system 會計制度   YKq,`7"%  
accounts payable 應付賬款   }N^.4HOS8  
accounts receivable 應收賬款   mY?^]3-_  
accumulated profits 累積利益   -o*IJQ_  
adjusting entry ?#123;整記錄   6}"P m  
adjustment ?#123;整   q  y7
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administration expense 管理費用   x'_I{$C&  
advances 預付   &1Dq3%$c  
advertising expense 廣告費   T6MlKcw,t  
agency 代理   ocBfs^ aW  
agent 代理人   3a #2 }  
agreement 契約   @ SaU2  
allotments 分配數   2i HD$tw  
allowance 津貼   L A-H  
amalgamation 合併   .w3.zZ0[  
amortization 攤銷   d;O16xcM/  
amortized cost 應攤成本   ?.E6Ube  
annuities 年金   \xG>>A%  
applied cost 已分配成本   9,\b$?9  
applied expense 已分配費用   d:* ,HzG  
applied manufacturing expense 己分配製造費用   3jQy"9f  
apportioned charge 攤派費用   j:K>3?   
appreciation 漲價   t%H g8oya  
article of association 公司章程   89T xd9X  
assessment 課稅   '"&M4.J{  
assets 資產   !Kr|04Qp#x  
attorney fee 律師費   Zyxr#:Qm  
audit 審計   _4F(WCco  
auditor 審計員   "!()yjy  
average 平均數   k4jZu?\C]  
average cost 平均成本   O?e38(
 
bad debt 壞賬   V(Ll]g/T_;  
balance 餘額   d2s
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balance sheet 資產負債表   %D_2;  
bank account 銀行賬戶   `s93P^%  
bank balance 銀行結存   Iko1%GJ1Z  
bank charge 銀行手續費   mxk :P  
bank deposit 銀行存款   y<(q<V#0!S  
bank discount 銀行貼現   |Qo`K%8  
bank draft 銀行匯票   i"mN0%  
bank loan 銀行借款   ;0DTf  
bank overdraft 銀行透支   9/3gF)I}  
bankers acceptance 銀行承兌   ?g gl8bzA  
bankruptcy 破產   \M0-$&[+Z  
bearer 持票人  
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beneficiary 受益人   d_s=5+Yj  
bequest 遺產   (os}s8cIh  
bill 票據   BM5+;h !  
bill of exchange 匯票   _/Ky;p.  
bill of lading 提單   CY~]lQ  
bills discounted 貼現票據   &nkYJi(!  
bills payable 應付票據   .CGPG,\2  
bills receivable 應收票據   Nn<TPT[,  
board of directors 董事會   _b8&$\
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bonds 債券   Ji4xor  
bonus 紅利   iJ n<  
book value 賬面價值   |#9Nu9ak  
bookkeeper 簿記員   yh0zW $  
bookkeeping 簿記   y%%D="  
branch office general ledger 支店往來賬戶   87WIDr  
broker 經紀人   |Iei!jm  
brought down 接前   -7E)u  
brought forward 接上頁   <,!8xp7,~  
budget 預算   IzVb  
by-product 副產品   3cfJ(%'X  
by-product sales 副產品銷售   buV{O[  
capital 股本   Xg+ E eg#  
capital income 資本收益   0#1h
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capital outlay 資本支出   ZL/iX~}a'  
capital stock 股本   `{w.OK  
capital stock certificate 股票   52S
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carried down 移後   {*utke]}*  
carried forward 移下頁   >g7}JI &  
cash 現金   q.sErr[zc  
cash account 現金賬戶   ,z<J`n  
cash in bank 存銀行現金   /}+VH_N1  
cash on delivery 交貨收款   |f5WN&c  
cash on hand 庫存現金   JSz;>  
cash payment 現金支付   \fC)]QZ  
cash purchase 現購   5cj]Y)I-~  
cash sale 現沽   Jw13 Wb-  
cashier 出?#123;員   o/0cd  
cashiers check 本票   7A:k  
certificate of deposit 存款單折   ?VCdT`6=  
certificate of indebtedness 借據   sG-$d\ 1d  
certified check 保付支票   <Y%km[Mh  
certified public accountant 會計師   @yc/1u$r  
charges 費用   {A!1s;  
charge for remittances 匯水手續費   co!o +jP  
charter 營業執照   Zo$,{rl  
chartered accountant 會計師   sBUK v(U)  
chattles 動產   aumWU{j=  
check 支票   RcJ.=?I!  
che stub 支票存根   Z;M}.'BE  
closed account 己結清賬戶   E"i<fr T  
closing 結算   b
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closing entries 結賬紀錄   iCd$gwA>F  
closing stock 期末存貨   z~Zu>Q1u[  
closing the book 結賬   9*fA:*T  
columnar journal 多欄日記賬   |,YyuCQcL[  
combination 聯合   C8ss6+k&  
commission 佣金   Qm9r>m6p@N  
commodity 商品   m~7[fgN2  
common stock 普通股   n
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company 公司   Ot,
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compensation 賠償   DX3xWdnr  
compound interest 複利   $z1W0  
consignee 承銷人   Nf@- i`  
consignment 寄銷   !97U2L4  
consignor 寄銷人   $MW-c*5a  
consolidated balance sheet 合併資產負債表   ? 2#tIND  
consolidated profit and loss account 合併損益表   &Bn> YFu  
consolidation 合併   .T!R&#]n  
construction cost 營建成本   vP k\b 3E  
construction revenue 營建收入   U
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contract 合同   LYTx8  
control account 統制賬戶   Cu2eMUGt  
copyright 版權   %K9pnq/T^  
corporation 公司   Z\1*g k  
cost 成本   M:[rH  
cost accounting 成本會計   gc5u@ (P"  
cost of labour 勞工成本   s,z$Vt"h*K  
cost of production 生產成本   W~" 'a9H/  
cost of manufacture 製造成本   {TmrWFo  
cost of sales 銷貨成本   +-%&,>R  
cost price 成本價格   4k$i:st;  
credit 貸方   ?WVp,vP  
credit note 收款通知單   wl^7.IR  
creditor 債權人   RC[mpR;2  
crossed check 橫線支票   aL)}S%5o?  
current account 往來活期賬戶   f&=WgITa  
current asset 流動資產   F+!w[}0  
current liability 流動負債   L>trLD1pt  
current profit and loss 本期損益   5Q/&,NP  
debit 借方   2YW|/o4  
debt 債務   XIe p3l*  
debtor 債務人   6 b/UFO  
deed 契據   /5**2Kgv1  
deferred assets 遞延資產   62-,!N 1-  
deferred liabilities 遞延負債   kU75  
delivery 交貨   f0^; *Y  
delivery expense 送貨費   SRP.Mqg9  
delivery order 出貨單   Q4H(JD1f)  
demand draft 即期匯票   Xl/SDm_p  
demand note 即期票據   >]ghme  
demurrage charge 延期費   6H]rO3[8  
deposit 存款   pxGDzU  
deposit slip 存款單   OuZPgN  
depreciation 折舊   7%MD0qm-  
direct cost 直接成本   ^X?D4a|;#g  
direct labour 直接人工   crwui8  
director 董事   rd
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discount 折扣   ]3KMFV}  
discount on purchase 進貨折扣   LMGo8%2I  
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