[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。   &G|jzXE  
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acceptance 承兌   <Dj$0g  
account 賬戶   IQi[g~E.5  
accountant 會計員   9_A0:S9Z  
accounting 會計   SAE'?_  
accounting system 會計制度   B6'%J  
accounts payable 應付賬款   K9O,7h:x  
accounts receivable 應收賬款   &J/4J  
accumulated profits 累積利益   H^PqYLjN  
adjusting entry ?#123;整記錄   pg}+lYGP  
adjustment ?#123;整   ]1|Ql*6y,  
administration expense 管理費用   G<^]0`"+)t  
advances 預付   0B$7S,2  
advertising expense 廣告費   P2Qyz}!wo  
agency 代理   :_QAjU  
agent 代理人   *v nxP9<  
agreement 契約   @FdCbPl$  
allotments 分配數   HMS9y%zl/  
allowance 津貼   +65~,e  
amalgamation 合併   c<h!Q
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amortization 攤銷   Ux)p%-  
amortized cost 應攤成本    kulQR>u  
annuities 年金   ,F`KQ )\"  
applied cost 已分配成本   FH`'1iVH  
applied expense 已分配費用   Q(;B)  
applied manufacturing expense 己分配製造費用   B`?N0t%X  
apportioned charge 攤派費用   [ 4Y `O  
appreciation 漲價   D"x$^6`c}  
article of association 公司章程   nvs}r%1'5  
assessment 課稅   #?$'nya*u  
assets 資產   s{z~Axup-  
attorney fee 律師費   N{hF [F  
audit 審計   oF@x]bmU  
auditor 審計員   EB29vHAt~  
average 平均數   ]zvVY:v  
average cost 平均成本   [6_Du6\h  
bad debt 壞賬   mj(&`HRs4  
balance 餘額   T$8@2[  
balance sheet 資產負債表   eb.cq"C  
bank account 銀行賬戶   x'@32gv  
bank balance 銀行結存   xf^ <ec  
bank charge 銀行手續費   4QjWZ Wl  
bank deposit 銀行存款   t;LX48TQ  
bank discount 銀行貼現   =,C
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bank draft 銀行匯票   e\A(#l@g  
bank loan 銀行借款   C'8!cPFVv  
bank overdraft 銀行透支   "Ql}Y1  
bankers acceptance 銀行承兌   uFm+Y]h  
bankruptcy 破產   {KU.  
bearer 持票人   FV^4  
beneficiary 受益人   _Vo)<--+I  
bequest 遺產   pVV}1RDa  
bill 票據   W<rTq0~$?  
bill of exchange 匯票   Pn+IJ=0Y  
bill of lading 提單   kh<pLI>$h  
bills discounted 貼現票據   c>R`jb@$N  
bills payable 應付票據   4#@W;'  
bills receivable 應收票據   62MRI  
board of directors 董事會   &PRx,G5  
bonds 債券   OBI+<2`Oc  
bonus 紅利   uO ?Od  
book value 賬面價值   43J\8WBn@  
bookkeeper 簿記員   SY$J+YBLM  
bookkeeping 簿記   (@KoqwVWc  
branch office general ledger 支店往來賬戶   m1hW<  
broker 經紀人   ':!3jZP"m  
brought down 接前   XdGpW   
brought forward 接上頁   FpdDIa  
budget 預算   d1~_?V'r]  
by-product 副產品   $Wr\[P:  
by-product sales 副產品銷售   +9CEC1-l  
capital 股本   m/YH^N0  
capital income 資本收益    cS D._"P  
capital outlay 資本支出   \);.0  
capital stock 股本   gf68iR.Gs  
capital stock certificate 股票   O;X(pE/G  
carried down 移後   2SDh0F  
carried forward 移下頁   OuOk=  
cash 現金   *<*0".#  
cash account 現金賬戶   >H0) ph  
cash in bank 存銀行現金    zU f>db  
cash on delivery 交貨收款   0$eyT-:d  
cash on hand 庫存現金   >aEL;V=}P  
cash payment 現金支付   j>0<#SYBu  
cash purchase 現購   2qZ a9^}  
cash sale 現沽   lQV|U;~D  
cashier 出?#123;員   May&@x/oMS  
cashiers check 本票   r-RCe3%g%  
certificate of deposit 存款單折   zVM4BT(  
certificate of indebtedness 借據   "wA0 LH_  
certified check 保付支票   _\ .  
certified public accountant 會計師   "El^38Ho  
charges 費用   UGhW0X3k  
charge for remittances 匯水手續費   s<A*[  
charter 營業執照   ''#p47$8<d  
chartered accountant 會計師   rQ9*J  
chattles 動產   ,M\j%3
 
check 支票   .A3DFm3t  
che stub 支票存根   Y
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closed account 己結清賬戶   _Ry_K3K  
closing 結算   #*!
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closing entries 結賬紀錄   n,t6v5>88  
closing stock 期末存貨   79)A%@YHQQ  
closing the book 結賬   I3Lg?bZ  
columnar journal 多欄日記賬   #|qm!aGs  
combination 聯合   NTqo`VWe  
commission 佣金   W8f`J2^"M  
commodity 商品   G/ v|!}?wG  
common stock 普通股   u-m%=2  
company 公司   K*_-5e  
compensation 賠償   QJx9I_  
compound interest 複利   >| wKXz  
consignee 承銷人   mJ)tHv"7  
consignment 寄銷   ]EB6+x!G  
consignor 寄銷人   {IJ-4>  
consolidated balance sheet 合併資產負債表   6fh{lx>  
consolidated profit and loss account 合併損益表   }<vvxi  
consolidation 合併   O$a#2p&  
construction cost 營建成本   Xo2^N2I  
construction revenue 營建收入   "Dyym<J  
contract 合同   ./$ <J6-J  
control account 統制賬戶   (~S<EUc$  
copyright 版權   iJ}2"i7M  
corporation 公司   IuNkfBe4m  
cost 成本   @4;&hP2Z:  
cost accounting 成本會計   QQ@9_[N  
cost of labour 勞工成本   g^1r0.Sp{8  
cost of production 生產成本   GGH;Z WSe  
cost of manufacture 製造成本   3 h#s([uL  
cost of sales 銷貨成本   {
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cost price 成本價格   zVdKYs i^  
credit 貸方   yL.^ =   
credit note 收款通知單   DlDB=N0@S  
creditor 債權人   |V lMmaz  
crossed check 橫線支票   ASR-a't6  
current account 往來活期賬戶   g[M] i6h2  
current asset 流動資產   QV0M/k<'  
current liability 流動負債   &`\ep9  
current profit and loss 本期損益   /mc*Hc8R8  
debit 借方   (#oYyM]  
debt 債務   #zxd;;p3  
debtor 債務人   )]73S@P(=  
deed 契據    ozU2  
deferred assets 遞延資產   5:c;RRn  
deferred liabilities 遞延負債   ' PELf P8  
delivery 交貨   !}ilN 1>  
delivery expense 送貨費   aVP5%  
delivery order 出貨單   qYiv   
demand draft 即期匯票   OZ^h\m4  
demand note 即期票據   (v!mR+\x  
demurrage charge 延期費   |~eY%LB  
deposit 存款   GMBJjP&R]  
deposit slip 存款單   v;Es^ YI  
depreciation 折舊   }t
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direct cost 直接成本   n'yl)HA~>`  
direct labour 直接人工   u#FXW_-TK  
director 董事   &3I$8v|!?  
discount 折扣   iX{H,-C  
discount on purchase 進貨折扣   IP04l;p/  
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