[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。   MkNPC  
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acceptance 承兌   ;A\SbLM  
account 賬戶   ]YF_c,Q  
accountant 會計員   8AGP*"gI  
accounting 會計   3hD
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accounting system 會計制度   SJ%h.u@&@F  
accounts payable 應付賬款   VhfMj|  
accounts receivable 應收賬款   'xG:v)(  
accumulated profits 累積利益   IEP^ u `}  
adjusting entry ?#123;整記錄   }w|a^=HAp  
adjustment ?#123;整   flXDGoW  
administration expense 管理費用   lL$no7HBy  
advances 預付   kGkfLY6B  
advertising expense 廣告費   x("V+y*  
agency 代理   0Mo?9??  
agent 代理人   %b1N lzB+  
agreement 契約   x^959QO ~  
allotments 分配數   ->u}b?aF  
allowance 津貼   v>!tws5e  
amalgamation 合併   kc:>[{9  
amortization 攤銷   -~rZ| W~v  
amortized cost 應攤成本   `0z8J*T]  
annuities 年金   -ld1o+'`v!  
applied cost 已分配成本   OMz_xm.UPi  
applied expense 已分配費用   i^Ip+J+[  
applied manufacturing expense 己分配製造費用   )wb&kug-  
apportioned charge 攤派費用   n#dvBK0M  
appreciation 漲價   Z'cL"n\9R]  
article of association 公司章程   i2yE-sgF  
assessment 課稅   1Y6DzWI  
assets 資產   ?E6C|A$I  
attorney fee 律師費   IwZe2$f  
audit 審計   U(~d^9/#  
auditor 審計員   >S[NI<=8S  
average 平均數   Zk*!,,P!  
average cost 平均成本   <?E~Qc t  
bad debt 壞賬   5bHS |<  
balance 餘額   0Q)m>oL.  
balance sheet 資產負債表   JO=kfWW  
bank account 銀行賬戶   tXg>R _\C  
bank balance 銀行結存   ;%YAiW8{Xk  
bank charge 銀行手續費   C8bBOC(  
bank deposit 銀行存款   i9=*ls^Cx  
bank discount 銀行貼現   Kd|@  
bank draft 銀行匯票   sqE? U*8.-  
bank loan 銀行借款   '>U&B}  
bank overdraft 銀行透支   rsPo~nA  
bankers acceptance 銀行承兌   `;v5o4.`  
bankruptcy 破產   B4kJ 7Pdny  
bearer 持票人   i!7|YAu  
beneficiary 受益人   0)HZ5^J  
bequest 遺產   ZmKxs^5S  
bill 票據   .DN)ck:e;  
bill of exchange 匯票   b!gvvg<  
bill of lading 提單   h3BDHz,  
bills discounted 貼現票據   fZNWJo# `.  
bills payable 應付票據   &Z%|H>+;T  
bills receivable 應收票據   ? f>pKe  
board of directors 董事會   @";zM&  
bonds 債券   fKkH [  
bonus 紅利   qf?X:9Wt  
book value 賬面價值   3?Tk[m1b  
bookkeeper 簿記員   ?_BK(kL_  
bookkeeping 簿記   N^@aO&+A  
branch office general ledger 支店往來賬戶   >oasA2S  
broker 經紀人   i286`SLU  
brought down 接前   xwe^_7  
brought forward 接上頁   En:/{~9{F  
budget 預算   wu`P=-
 
by-product 副產品   oJln"-M1nx  
by-product sales 副產品銷售   ? 1 ~C`I;  
capital 股本   E,$5V^ 9  
capital income 資本收益   [" }Yp  
capital outlay 資本支出   uh 3yiDj@a  
capital stock 股本   ]zUvs6ksLG  
capital stock certificate 股票   tZ*z.3 \<  
carried down 移後   )|Xi:Zd5>  
carried forward 移下頁   p)y'a+|7  
cash 現金   #*)X+*  
cash account 現金賬戶   xp;CYr"1}  
cash in bank 存銀行現金   P8\bi"iiN  
cash on delivery 交貨收款   t/Y)%N  
cash on hand 庫存現金  
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cash payment 現金支付   z]33_[G1U  
cash purchase 現購   {wy#HYhv  
cash sale 現沽   m{{ 8#@g  
cashier 出?#123;員   XmI63W*  
cashiers check 本票   60Szn]z'8[  
certificate of deposit 存款單折   ^f_4w|u,+  
certificate of indebtedness 借據   5FQtlB9F  
certified check 保付支票   Di>
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certified public accountant 會計師   T(4OPiKu  
charges 費用   CTh!|mG  
charge for remittances 匯水手續費   %wk3&EC.  
charter 營業執照   SM1[)jZ-  
chartered accountant 會計師   +L
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chattles 動產   45H(.}&f  
check 支票   <o:|0=Swb  
che stub 支票存根   J%SuiT$L&Y  
closed account 己結清賬戶   ML-?#jNa<  
closing 結算   f.Feo  
closing entries 結賬紀錄   Nub)]S>_/t  
closing stock 期末存貨   R(dOQ. ;  
closing the book 結賬   vAH`tPi>  
columnar journal 多欄日記賬   c2fqueK|:W  
combination 聯合   /\e&nYz  
commission 佣金   VyWPg7}e  
commodity 商品   zilM+BZ8  
common stock 普通股   pon0!\ZT=  
company 公司   1?hx/02  
compensation 賠償   $Q'S8TU  
compound interest 複利   %FSY}
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consignee 承銷人   Trz41g  
consignment 寄銷   Y}UVC|Ef  
consignor 寄銷人   lk`,s  
consolidated balance sheet 合併資產負債表   *!-J"h  
consolidated profit and loss account 合併損益表   K%
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consolidation 合併   .M zAkZ=  
construction cost 營建成本   O=2SDuBZ  
construction revenue 營建收入   Z@d(0 z  
contract 合同   Qqn9nO9  
control account 統制賬戶   _zF*S]9 X  
copyright 版權   -lDAxp6p  
corporation 公司   [zMnlO  
cost 成本   (//f"c]/  
cost accounting 成本會計   \; F_QV  
cost of labour 勞工成本   }VI}O{  
cost of production 生產成本   Eu)(@,]we  
cost of manufacture 製造成本   QnN cGH  
cost of sales 銷貨成本   "CcdwWM  
cost price 成本價格   \I[50eh|  
credit 貸方   nlsif  
credit note 收款通知單   6L4<c+v_  
creditor 債權人   6tKCY(#oO+  
crossed check 橫線支票   l:$i}
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current account 往來活期賬戶   6Qh@lro;y  
current asset 流動資產   _dk/SWb)  
current liability 流動負債   k
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current profit and loss 本期損益   /ij)[WK@  
debit 借方   m& !4*D  
debt 債務   I`-N]sf^  
debtor 債務人   Li8$ Rb~q  
deed 契據   \Jy/ a-  
deferred assets 遞延資產   zC<k4[.  
deferred liabilities 遞延負債   ecIZ+G)k  
delivery 交貨   A $Tp0v`t  
delivery expense 送貨費   S%{^@L+V  
delivery order 出貨單   .m/$ku{/J  
demand draft 即期匯票   |'ML )`c[  
demand note 即期票據   Tc.k0n%W:b  
demurrage charge 延期費   @eOD+h'  
deposit 存款   i0/RvrLc  
deposit slip 存款單   TcEvUZJ"
 
depreciation 折舊   3I):W9$Qp  
direct cost 直接成本   gR\-%<42  
direct labour 直接人工   ?=#vp /  
director 董事   s.]<r5v7  
discount 折扣    t'{IE!_  
discount on purchase 進貨折扣   l+HF+v$  
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