[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。   70eN]OY  
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acceptance 承兌   <Vb{Q
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account 賬戶   J;dFmZOk  
accountant 會計員   =UY@,*q:c  
accounting 會計   D.?gV_  
accounting system 會計制度   I5]zOKlVR  
accounts payable 應付賬款   )
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accounts receivable 應收賬款   $)!Z"2T  
accumulated profits 累積利益   rf@81Ds  
adjusting entry ?#123;整記錄   *VB*/^6A  
adjustment ?#123;整   QTH yH  
administration expense 管理費用   1YxI q565  
advances 預付   f`e.c_n(  
advertising expense 廣告費   zAewE@N#_  
agency 代理   RU=%yk-gM  
agent 代理人   Pif1sL6'  
agreement 契約   4tjRju?  
allotments 分配數   ?$Pj[O^hl  
allowance 津貼   0ZN/-2c A#  
amalgamation 合併   ,")7uMZaF\  
amortization 攤銷   -5K/ cK  
amortized cost 應攤成本   ~WSC6Bh@9  
annuities 年金   <>TBM^  
applied cost 已分配成本   4.TG&IQ nN  
applied expense 已分配費用   szHUHW~;J  
applied manufacturing expense 己分配製造費用   K9R[ oB]b  
apportioned charge 攤派費用   UpILr\3U  
appreciation 漲價   ^_uzr}LE`  
article of association 公司章程   gK /K Z8  
assessment 課稅   c 1[;a>  
assets 資產   U N/.T   
attorney fee 律師費   aH_&=/-Tz  
audit 審計   aO1cd_d6x_  
auditor 審計員   tR3hbL$W  
average 平均數   R[QE:#hT  
average cost 平均成本   j*"s~8u4  
bad debt 壞賬   s6 I]H  
balance 餘額   y3#\mBiw  
balance sheet 資產負債表   DWAU8 >c+  
bank account 銀行賬戶   2r,fF<WQ  
bank balance 銀行結存   TR|; /yJ  
bank charge 銀行手續費   LHps2,  
bank deposit 銀行存款   7Do)++t  
bank discount 銀行貼現   %} /)_RzQ  
bank draft 銀行匯票   <qBPN{'a"  
bank loan 銀行借款   s=:n<`Z2  
bank overdraft 銀行透支   S<TfvQ\,"@  
bankers acceptance 銀行承兌   (
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bankruptcy 破產   @azS)4L  
bearer 持票人   &m`  
beneficiary 受益人   VaB7)r  
bequest 遺產   {RK#W~h  
bill 票據  
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bill of exchange 匯票   (H$eXW7  
bill of lading 提單   aUnm9
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bills discounted 貼現票據   #xmUND`@  
bills payable 應付票據   -Jhf]  
bills receivable 應收票據   {PU[MHZF  
board of directors 董事會   SV.*Z|"^N  
bonds 債券   m2;%|QE(  
bonus 紅利    z#y<QH  
book value 賬面價值   1
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bookkeeper 簿記員   t/3veDh@  
bookkeeping 簿記   Z5\6ca  
branch office general ledger 支店往來賬戶   }5~;jN=k  
broker 經紀人   Z1Ms~tch  
brought down 接前   !MbRI  
brought forward 接上頁   |A2.W8`o  
budget 預算   P5N"7/PfW  
by-product 副產品   \R~Lf+q  
by-product sales 副產品銷售   \1tce`+  
capital 股本   CTwP{[%Pk  
capital income 資本收益   :A[ Gtc(_  
capital outlay 資本支出   xe5>)\18-  
capital stock 股本   b`^$2RM&  
capital stock certificate 股票   H:|y u  
carried down 移後   VR'w$m p  
carried forward 移下頁   `p!.K9r7  
cash 現金   h.67]U7m  
cash account 現金賬戶   m_pK'jc  
cash in bank 存銀行現金   PgVM> _nHk  
cash on delivery 交貨收款   Iv{}U\ u  
cash on hand 庫存現金   *@O;IiSE  
cash payment 現金支付   ]|-y[iu  
cash purchase 現購   zRe0z2  
cash sale 現沽   KmMt:^9  
cashier 出?#123;員   1Ao"DxZHy7  
cashiers check 本票   }\1V;T  
certificate of deposit 存款單折   P?bdjU#_n`  
certificate of indebtedness 借據   dZZ
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certified check 保付支票   QPBf++|  
certified public accountant 會計師   C4b3ZcD2  
charges 費用   mk[n3oE1  
charge for remittances 匯水手續費   &R 0BuFL8  
charter 營業執照   ;$W|FpR2  
chartered accountant 會計師   3c6<JW  
chattles 動產   2 ^|*M@3r  
check 支票   A>X#[qx  
che stub 支票存根   3iY` kf  
closed account 己結清賬戶   Z rvb %  
closing 結算   b+w|3bQa  
closing entries 結賬紀錄   -`rz[";n  
closing stock 期末存貨   b6#V0bDXHD  
closing the book 結賬   J&lQ,T!?B  
columnar journal 多欄日記賬   GLEGyT?~  
combination 聯合   9X!OQxmg  
commission 佣金   xNT[((  
commodity 商品   A6-JV8^  
common stock 普通股   IuRKj8J)o  
company 公司   A H`6)v<f  
compensation 賠償   0T
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compound interest 複利   [~$9n_O94  
consignee 承銷人   'GAjx{gM  
consignment 寄銷   nL\BB&  
consignor 寄銷人   *r[PZ{D+  
consolidated balance sheet 合併資產負債表   1,Y-_e)  
consolidated profit and loss account 合併損益表   Y@Ty_j~  
consolidation 合併   ~~>D=~B0'  
construction cost 營建成本   la f
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construction revenue 營建收入   tM~R?9OaJ  
contract 合同   VNF@)!l  
control account 統制賬戶   x#'# ~EO-G  
copyright 版權   yY8q{\
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corporation 公司   E{h  
cost 成本   BsRxD9r  
cost accounting 成本會計   sY=$\hj  
cost of labour 勞工成本   5r@x$*>e  
cost of production 生產成本   kAU[lPt*R  
cost of manufacture 製造成本   5v8_ji#l[  
cost of sales 銷貨成本   W,}C*8{+  
cost price 成本價格   g;vG6!;E\  
credit 貸方   s -Bpd#G>/  
credit note 收款通知單   CsXIq. 9  
creditor 債權人   {Dqf.w>t  
crossed check 橫線支票   YS%HZFY, "  
current account 往來活期賬戶     "Qm  
current asset 流動資產   =fEn h'KE  
current liability 流動負債   G|v{[>tr  
current profit and loss 本期損益   7@5}WNr  
debit 借方   Y@F@k(lOo  
debt 債務   a//<S?d$:  
debtor 債務人   j$siCsF  
deed 契據   G -xW&wC-  
deferred assets 遞延資產  
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deferred liabilities 遞延負債   N =)9O  
delivery 交貨   K'Wg_ihA  
delivery expense 送貨費   o{lR_  
delivery order 出貨單   SVo:%mX  
demand draft 即期匯票   *?+E?AGe  
demand note 即期票據   44b;]htv  
demurrage charge 延期費   hxGZ}zq*S  
deposit 存款   GeD^-.^  
deposit slip 存款單   8:TN,p  
depreciation 折舊   V`m'r+ Y  
direct cost 直接成本   +g>)Bur  
direct labour 直接人工    a)/!ifJ;  
director 董事   0ERA(=w5  
discount 折扣   V)
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discount on purchase 進貨折扣   Z~CL|=   
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