[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。   O'$0K0k3  
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acceptance 承兌   {B\ar+9>  
account 賬戶   :Oa|&.0l?  
accountant 會計員   }4A+J"M4y  
accounting 會計   ,)S|%tDW  
accounting system 會計制度   eu^z&R!um  
accounts payable 應付賬款   tA}O'x  
accounts receivable 應收賬款   WH/
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accumulated profits 累積利益   s-o0N{b?#'  
adjusting entry ?#123;整記錄   0qw,R4YK  
adjustment ?#123;整   c<pr1g  
administration expense 管理費用   A5y
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advances 預付   \qNj?;B  
advertising expense 廣告費   > 9i@W@M  
agency 代理   l_>^LFO
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agent 代理人   LPO3B W  
agreement 契約   G/N'8Q)  
allotments 分配數   Z3~$"V*ZB{  
allowance 津貼   Co[  r
hs  
amalgamation 合併   ,%v  
amortization 攤銷   "eZNci  
amortized cost 應攤成本   BT` D|<  
annuities 年金   ]{.rx),  
applied cost 已分配成本   Vyu0OiGcR  
applied expense 已分配費用   ^3*/x%A,g  
applied manufacturing expense 己分配製造費用   F2!_Z=  
apportioned charge 攤派費用   pW waN4  
appreciation 漲價   $-jj%x\}  
article of association 公司章程   gSL$silc  
assessment 課稅   h&NcN-["  
assets 資產   hi`\3B  
attorney fee 律師費   na(@`(j[  
audit 審計   B~jl1g|  
auditor 審計員   @m1vB!  
average 平均數   .!l#z|/x  
average cost 平均成本   R
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bad debt 壞賬   ~y$B#.l  
balance 餘額   F1w~f <  
balance sheet 資產負債表   ~ 9^
1m  
bank account 銀行賬戶   8`U5/!6fu  
bank balance 銀行結存   ~bdADVH  
bank charge 銀行手續費   lRZt
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bank deposit 銀行存款   m9wV#Ldu  
bank discount 銀行貼現   z )a8 ^]`  
bank draft 銀行匯票   K/g\x0  
bank loan 銀行借款   `5=0f}E  
bank overdraft 銀行透支   RUlM""@b  
bankers acceptance 銀行承兌   2o
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bankruptcy 破產   vd9l1"S  
bearer 持票人   N&-d8 [~  
beneficiary 受益人   ) e;)9~  
bequest 遺產   m%qah>11  
bill 票據   5ok3q@1_]{  
bill of exchange 匯票   f+Put  
bill of lading 提單   qyP@[ 8eH  
bills discounted 貼現票據   (C!u3ke2D  
bills payable 應付票據   DSM,dO'  
bills receivable 應收票據   >C*q  
board of directors 董事會   <q~&g &&+  
bonds 債券   oi::/W|A+  
bonus 紅利   "F7g8vu  
book value 賬面價值   gX{V>T(<  
bookkeeper 簿記員   "qu%$L  
bookkeeping 簿記   l$}h1&V7  
branch office general ledger 支店往來賬戶   ]mn(lK  
broker 經紀人   V2^(qpM!  
brought down 接前   d-#MRl$rtK  
brought forward 接上頁   lw\OsB$  
budget 預算   :cnH@:  
by-product 副產品   5 dXC  
by-product sales 副產品銷售   ME>OTs  
capital 股本   8;5 UO,`T  
capital income 資本收益   (fUXJ$  
capital outlay 資本支出   Aq^1(-g  
capital stock 股本   E@}t1!E<  
capital stock certificate 股票   >dUnk)7  
carried down 移後   _WVeb}  
carried forward 移下頁   2w$o;zz1  
cash 現金   JrQd7
 
cash account 現金賬戶   %A,4vLe~6  
cash in bank 存銀行現金   &\F`M|c  
cash on delivery 交貨收款   [@e Nb^R  
cash on hand 庫存現金   `9(T
qcE  
cash payment 現金支付   1Yo9Wf;vP  
cash purchase 現購   1,p7Sl^h  
cash sale 現沽   '&I.w p`^  
cashier 出?#123;員   OHdCt  
cashiers check 本票   ^
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certificate of deposit 存款單折   D^E1  
certificate of indebtedness 借據   V& -pgxf;  
certified check 保付支票   O'Lgb 9  
certified public accountant 會計師   t,]r%  
charges 費用   u%Bk"noCa  
charge for remittances 匯水手續費   ^cz#PNB  
charter 營業執照   @{+c6.*}  
chartered accountant 會計師   fLa 7d?4  
chattles 動產   /[#<@o  
check 支票   Ko] A}v\]  
che stub 支票存根   C&^"]-t  
closed account 己結清賬戶   p uV(eG  
closing 結算   il(dVW  
closing entries 結賬紀錄   QmT L-  
closing stock 期末存貨   <S:SIaf0  
closing the book 結賬   G'^Qi}o  
columnar journal 多欄日記賬   gI~Ru8  
combination 聯合   t|0Zpp;  
commission 佣金   c:.k2u  
commodity 商品   r?{tu82#i  
common stock 普通股   Wsyq  
company 公司   lEL&tZ}  
compensation 賠償   h$)+$^YI  
compound interest 複利   ~e~iCyW;S  
consignee 承銷人   ]x8^s  
consignment 寄銷   D4g $x'  
consignor 寄銷人   3Kc  
consolidated balance sheet 合併資產負債表   Cb~_{$A  
consolidated profit and loss account 合併損益表   (, Il>cR4  
consolidation 合併   )mT{w9u  
construction cost 營建成本   Q|q.~x<RQ  
construction revenue 營建收入   v)
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contract 合同   `rzgC \  
control account 統制賬戶   3qR%Mf'  
copyright 版權   4:GVZR|-  
corporation 公司   sPuNwVX>}I  
cost 成本   :8cp]vdW
 
cost accounting 成本會計   WI/&r5rq   
cost of labour 勞工成本   $-H#M]Gq  
cost of production 生產成本   ZT:&j4A|0  
cost of manufacture 製造成本   w#_/CUL  
cost of sales 銷貨成本   'gHa3:US  
cost price 成本價格   0"]N9N;/  
credit 貸方   {hr>m,O%  
credit note 收款通知單   6,"86  
creditor 債權人   -\O%f)R  
crossed check 橫線支票   7SOi9JU_  
current account 往來活期賬戶   A0Pg|M  
current asset 流動資產   |Byw]\3v  
current liability 流動負債   x PoI+,  
current profit and loss 本期損益   2{:bv~*I0F  
debit 借方   \ws<W7  
debt 債務   6}zargu(;  
debtor 債務人   V+j58Wuf  
deed 契據   MwMv[];I  
deferred assets 遞延資產   |giV<Sj  
deferred liabilities 遞延負債   XC"]/y  
delivery 交貨   H/n3il_-I  
delivery expense 送貨費   tfW*(oU  
delivery order 出貨單   W'WZ@!!  
demand draft 即期匯票   w7aC=B/{?i  
demand note 即期票據   SC/|o  
demurrage charge 延期費   < RH2G   
deposit 存款   ,$BbJQ5  
deposit slip 存款單   w-9M{Es+j  
depreciation 折舊   %s<7M@]f  
direct cost 直接成本   @k~'b  
direct labour 直接人工   vDl6TKXcu  
director 董事   !cS A|C  
discount 折扣   ,)-7f|  
discount on purchase 進貨折扣   R3=PV{`M  
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