[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。   (MqQ3ys  
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acceptance 承兌   @)MG&X  
account 賬戶   A'}!'1
  
accountant 會計員   VJA/d2Oys  
accounting 會計   LdOqV'&r  
accounting system 會計制度   e6
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accounts payable 應付賬款   V*?QZ;hCP  
accounts receivable 應收賬款   Z;u3G4XlF  
accumulated profits 累積利益   .|DrXJ\c  
adjusting entry ?#123;整記錄   eo;MFd%;  
adjustment ?#123;整   3J8>r|u;1'  
administration expense 管理費用   D0 q42+5  
advances 預付   +p _?ekV\  
advertising expense 廣告費   FW2x  
agency 代理   MowAM+?^}  
agent 代理人   c#
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agreement 契約   }#~E-N3x  
allotments 分配數   Y1AZ%{^0a  
allowance 津貼   Y$,++wx  
amalgamation 合併   ~tL:r=  
amortization 攤銷   g"!cO^GkT  
amortized cost 應攤成本   uDcs2^2l  
annuities 年金   #CJET  
applied cost 已分配成本   S,|ZCl>+  
applied expense 已分配費用   pi70^`@'B  
applied manufacturing expense 己分配製造費用   sm?b,T/  
apportioned charge 攤派費用   qfAnMBM1@  
appreciation 漲價   TWRnty-C  
article of association 公司章程   n<)A5UB5-  
assessment 課稅   s7jNRY V  
assets 資產   SH"<f_  
attorney fee 律師費   >'m&/&h  
audit 審計   A3HNMz  
auditor 審計員   E>E^t=;[  
average 平均數   ',|OoxhbK  
average cost 平均成本   eC 2~&:$L  
bad debt 壞賬   [".94(qs  
balance 餘額   ut]&3f''  
balance sheet 資產負債表   4!3<[J;N;  
bank account 銀行賬戶  
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bank balance 銀行結存   iz[IK%K  
bank charge 銀行手續費   3,!IV"_  
bank deposit 銀行存款   !z:j-gT3  
bank discount 銀行貼現    MkdC*|  
bank draft 銀行匯票   1NTx?JJfW  
bank loan 銀行借款   %PPy0RZ^  
bank overdraft 銀行透支   &eO .h%@  
bankers acceptance 銀行承兌   ,9F3~Ryt(  
bankruptcy 破產   D;48VK/Q  
bearer 持票人   >#;_Ebl@  
beneficiary 受益人   !Dc;R+Ir0!  
bequest 遺產   DP*$@5  
bill 票據   [P6A$HC<  
bill of exchange 匯票   _BgWy#  
bill of lading 提單   iB~dO @  
bills discounted 貼現票據   fS8Pi,!  
bills payable 應付票據   xrlyph5mE  
bills receivable 應收票據   VD!PF'  
board of directors 董事會   lA6{TH.x  
bonds 債券   t"~X6o|R  
bonus 紅利   8 t7r^[T  
book value 賬面價值   -nD}k  
bookkeeper 簿記員   vUL@i'0&o  
bookkeeping 簿記   TgLr4Ex  
branch office general ledger 支店往來賬戶   1j}e2H  
broker 經紀人   cdI"=
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brought down 接前   "*c&[ALw  
brought forward 接上頁   %3=T7j  
budget 預算   XCgC^c'  
by-product 副產品   1?"Zrd  
by-product sales 副產品銷售   6Y.k<oem  
capital 股本   hr&UD|E=  
capital income 資本收益   OzH\YN  
capital outlay 資本支出   |1<B(iB'{/  
capital stock 股本   P=E10  
capital stock certificate 股票   5 YUe>P D  
carried down 移後   n(n7"+B  
carried forward 移下頁   5yW}#W>  
cash 現金   gId :IR  
cash account 現金賬戶   wXYT(R  
cash in bank 存銀行現金   3EA_-?  
cash on delivery 交貨收款   rc`Il{~k  
cash on hand 庫存現金   ne[H`7c  
cash payment 現金支付   X Cez5Q1  
cash purchase 現購   e-xT.RnQ  
cash sale 現沽   O|9Nl*rXz  
cashier 出?#123;員   4VA]S  
cashiers check 本票   h PKutx  
certificate of deposit 存款單折   >Fe=PRs  
certificate of indebtedness 借據   h7xgLe@  
certified check 保付支票   wSALK)T1{  
certified public accountant 會計師   y#O/Xw  
charges 費用   >RiU/L
 
charge for remittances 匯水手續費   f?@M"p@T  
charter 營業執照   -O@/S9]S)  
chartered accountant 會計師   pUgas?e&  
chattles 動產   t?;=\%^<  
check 支票   UU#$Kt*frR  
che stub 支票存根   x;4m@)Mu  
closed account 己結清賬戶  
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closing 結算   # M Y4Mr  
closing entries 結賬紀錄   sI4 FgO  
closing stock 期末存貨   +\vN#xDz  
closing the book 結賬   Z]OX6G  
columnar journal 多欄日記賬   COH.`Tv{*  
combination 聯合   7i=ER*F~  
commission 佣金   IJ{VCzi  
commodity 商品   0zjGL7  
common stock 普通股   +xr;X 9  
company 公司   k6;pi=sYNW  
compensation 賠償   ])zpx-  
compound interest 複利   )_l(WF.  
consignee 承銷人   |c2;`T#`o  
consignment 寄銷   C+C1(b;1  
consignor 寄銷人   X(]J
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consolidated balance sheet 合併資產負債表   YIl,8! z~  
consolidated profit and loss account 合併損益表   Lf Y[Z4  
consolidation 合併   ,`$2  
construction cost 營建成本   I%0J=V;o{  
construction revenue 營建收入   PJh9
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contract 合同   <1U *{y  
control account 統制賬戶   Vl :M6d1  
copyright 版權   d%1Vby  
corporation 公司   s6oIj$  
cost 成本   w#sP5qKv8  
cost accounting 成本會計   H_%ae'W  
cost of labour 勞工成本   8ePzUc\#  
cost of production 生產成本   $bk_%R}s  
cost of manufacture 製造成本   uVw|jj  
cost of sales 銷貨成本   T zHR  
cost price 成本價格   
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credit 貸方   Tz/[P:O3  
credit note 收款通知單   lF$$~ G  
creditor 債權人   OJLyqncw  
crossed check 橫線支票   ZZ].h2=K  
current account 往來活期賬戶   )U2%kmt  
current asset 流動資產   \@7 4I7  
current liability 流動負債   u z:@  
current profit and loss 本期損益   pzDz@lAwR  
debit 借方   k%LsjN.S  
debt 債務   ,\PTn7_  
debtor 債務人   <)gTi759h)  
deed 契據   ^cojETOv  
deferred assets 遞延資產   .zdmUS:  
deferred liabilities 遞延負債   H4e2#]*i7  
delivery 交貨   Sr6?^>A@t  
delivery expense 送貨費   p"NuR4  
delivery order 出貨單   ~rbJtz  
demand draft 即期匯票   < 'r<MA<  
demand note 即期票據   5S #6{Y =  
demurrage charge 延期費   71HrpTl1fw  
deposit 存款   9
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deposit slip 存款單   ,,Vuvn  
depreciation 折舊   9/5EyV  
direct cost 直接成本   xb^M33-y  
direct labour 直接人工   )B  Xl|V,  
director 董事   V8z*mn
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discount 折扣   |Lz7}g=6  
discount on purchase 進貨折扣   3T@`VFbE  
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