[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。   1^iBS  
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acceptance 承兌   v gN!9  
account 賬戶   / )0hsQs  
accountant 會計員   k[=qx{Osx%  
accounting 會計   0p.bmQSH  
accounting system 會計制度   gk]QR.  
accounts payable 應付賬款   J~YT~D2L  
accounts receivable 應收賬款   DwD$T%kF  
accumulated profits 累積利益   Bd>~F7VWs  
adjusting entry ?#123;整記錄   (IJNBJb  
adjustment ?#123;整   }5o?7}?  
administration expense 管理費用   pYO =pL^Q  
advances 預付   }
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advertising expense 廣告費  
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agency 代理   Tt;F-  
agent 代理人   Lu.zc='\  
agreement 契約   nHK(3Z4G  
allotments 分配數   q5'S<qY^  
allowance 津貼   ">A<%5F2  
amalgamation 合併   {.Tx70kn  
amortization 攤銷   \l+v,ELX=  
amortized cost 應攤成本   %pWn9  
annuities 年金   : t ?B)  
applied cost 已分配成本   HL)!p8UHJ  
applied expense 已分配費用   r8k(L{W  
applied manufacturing expense 己分配製造費用   Iq$| ?MH  
apportioned charge 攤派費用   !^J;S%MB:K  
appreciation 漲價   JJ.8V72;!Z  
article of association 公司章程   OLw]BJXYaE  
assessment 課稅   [B0BHJ~  
assets 資產   Z%T Ajm  
attorney fee 律師費   jW/WG tz  
audit 審計   ez4!5&TzRm  
auditor 審計員    U'jt'(  
average 平均數   +9)JtmoL  
average cost 平均成本   7WJ\nK  
bad debt 壞賬   bMH~vR  
balance 餘額   gY}In+S  
balance sheet 資產負債表   +X?ErQm  
bank account 銀行賬戶   z*@eQau A  
bank balance 銀行結存   =u~nLL  
bank charge 銀行手續費   '3.\+^3  
bank deposit 銀行存款   Z
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bank discount 銀行貼現   A=|XlP$6  
bank draft 銀行匯票   ,5DJ54B!  
bank loan 銀行借款   MJn-] E  
bank overdraft 銀行透支   }nx)|J*p  
bankers acceptance 銀行承兌   0RR|!zEu  
bankruptcy 破產   c{#2;k Q,  
bearer 持票人   hU)t5/h;K  
beneficiary 受益人   p8Vqy-:  
bequest 遺產   ~ o}:!y  
bill 票據   ^BsT>VSH6  
bill of exchange 匯票   }$6L]   
bill of lading 提單   ;p`1Y<d-O  
bills discounted 貼現票據   m*0YMS>Y |  
bills payable 應付票據   (f/(q-7VWt  
bills receivable 應收票據   obb%@S`  
board of directors 董事會   % "RJi?  
bonds 債券   blc?[ [,!  
bonus 紅利   gF6> /  
book value 賬面價值   43=v2P0=Tj  
bookkeeper 簿記員   xJq|,":gj  
bookkeeping 簿記   dwj?;  
branch office general ledger 支店往來賬戶   ]ua3I}_B6v  
broker 經紀人   *yq65yZi5  
brought down 接前   x6ghO-s  
brought forward 接上頁   +NlnK6T/  
budget 預算   ~(kEGEF  
by-product 副產品   }T5@P {3P3  
by-product sales 副產品銷售   -FeXG#{ )  
capital 股本   4,RPidv%O  
capital income 資本收益   *A-_*A  
capital outlay 資本支出   J}|X  
capital stock 股本   {kpad(E  
capital stock certificate 股票   *&U~Io"U  
carried down 移後   U-|]A\`)I  
carried forward 移下頁   '/Aq2  
cash 現金   1M ?BSH{  
cash account 現金賬戶   fk*(8@u>  
cash in bank 存銀行現金   6<&~R3dQ  
cash on delivery 交貨收款   6?Ncgj &@  
cash on hand 庫存現金   '%$Vmf)=  
cash payment 現金支付   osC?2.  
cash purchase 現購   8ud12^s$  
cash sale 現沽   $]7f1U_e  
cashier 出?#123;員   yT^x0?
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cashiers check 本票   /t5)&  
certificate of deposit 存款單折   >$Y/B=e  
certificate of indebtedness 借據   X[Y0r  
certified check 保付支票   !'f7;%7s  
certified public accountant 會計師   5es t  
charges 費用   .?
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charge for remittances 匯水手續費   s$Vl">9#  
charter 營業執照   >Kgw2,y+  
chartered accountant 會計師   Y6{^cZ!=  
chattles 動產   4o>y9  
check 支票   GDu^P+^  
che stub 支票存根   G
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closed account 己結清賬戶   jAJ='|[X\  
closing 結算   2D 4,#X  
closing entries 結賬紀錄   z/t|'8f  
closing stock 期末存貨   O9ex=m `L  
closing the book 結賬   c~0kZA6  
columnar journal 多欄日記賬   X[ tt'5  
combination 聯合   :a wt7lqv  
commission 佣金   ~yv7[`+Tgg  
commodity 商品   ]545:)Q1  
common stock 普通股   0X)vr~`  
company 公司   2z>-H595az  
compensation 賠償   b6k`R4S3  
compound interest 複利   \`Hp/D1  
consignee 承銷人   Q)75?mn  
consignment 寄銷   %H{pU:[5*  
consignor 寄銷人   rr#nBhh8  
consolidated balance sheet 合併資產負債表   *-0s `rC  
consolidated profit and loss account 合併損益表   N{J
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consolidation 合併   ,Ckcc  
construction cost 營建成本   PMjNc_))  
construction revenue 營建收入   $;v! ,>  
contract 合同   ^s~)"2 g  
control account 統制賬戶   /HIyQW\Ki-  
copyright 版權   7F<{ Qn  
corporation 公司   r]9-~1T  
cost 成本   aH}/+Hu-  
cost accounting 成本會計   9xA4;)36  
cost of labour 勞工成本   @O"7@%nu  
cost of production 生產成本   >u=  
cost of manufacture 製造成本   u(vZOf]jL  
cost of sales 銷貨成本   $dM_uSt  
cost price 成本價格   i6Z7
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credit 貸方   h<9vm[.  
credit note 收款通知單   TdFU,  
creditor 債權人   S:1[CNL;  
crossed check 橫線支票   "ESc^28  
current account 往來活期賬戶   F ~A$7  
current asset 流動資產   |5u
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current liability 流動負債   T  Q41i/{  
current profit and loss 本期損益   sL@\,]Y  
debit 借方   BU -;P  
debt 債務   o z*;q]  
debtor 債務人   -A#p22 D,5  
deed 契據   h@RpS8!Bi  
deferred assets 遞延資產   @i ~A7L0/  
deferred liabilities 遞延負債   ^E}?YgNp  
delivery 交貨   v3"6'.f;bY  
delivery expense 送貨費   bi8_5I[  
delivery order 出貨單   SkuR~!  
demand draft 即期匯票   4t*%(  
demand note 即期票據   LR=Ji7  
demurrage charge 延期費    Bx45yaT  
deposit 存款    X }(s(6  
deposit slip 存款單   >zJHvb)b\  
depreciation 折舊   lu P;P&  
direct cost 直接成本   AJyNlQ  
direct labour 直接人工   7z?;z<VJ  
director 董事   )rEl{a  
discount 折扣   tW/k  
discount on purchase 進貨折扣   {aAd (~YZ  
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