[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。   d`gKF  
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acceptance 承兌   jn +*G<NJ  
account 賬戶   t:x"]K  
accountant 會計員   YsO3( HS  
accounting 會計   bL`>#M_^  
accounting system 會計制度   2P/ Sq  
accounts payable 應付賬款   &=*sN`  
accounts receivable 應收賬款   ;fW`#aE  
accumulated profits 累積利益   Tw,|ZA4XH  
adjusting entry ?#123;整記錄   iE0x7x P_  
adjustment ?#123;整   l{I.l  
administration expense 管理費用   jl>jy6T  
advances 預付   :F8h}\a*  
advertising expense 廣告費   3xk-D &"  
agency 代理   =;"eZ  
agent 代理人   2= Y8$-  
agreement 契約   2BKiA[ ;;  
allotments 分配數   .],:pL9d  
allowance 津貼   z"nMR_TTu  
amalgamation 合併   ."Kp6s`k  
amortization 攤銷   DHg)]FQ/  
amortized cost 應攤成本   7@R^B=pb  
annuities 年金   2FN E ;y(  
applied cost 已分配成本   kQF3DR$,B  
applied expense 已分配費用   p;qFMzyS9  
applied manufacturing expense 己分配製造費用   X2|&\G9c  
apportioned charge 攤派費用   %Rt 5$+dNT  
appreciation 漲價   +~>cAWZq_  
article of association 公司章程   oI5^.Dr FW  
assessment 課稅   x4i&;S P 0  
assets 資產   wg+[T;0S  
attorney fee 律師費   eZ]>;5  
audit 審計   2KlVj]!7  
auditor 審計員   Y[N@ )E_G  
average 平均數   Q#F9 &{'l  
average cost 平均成本   rf^u&f  
bad debt 壞賬   /PVx  
balance 餘額   Co,?<v=Ll  
balance sheet 資產負債表   j0^1BVcj  
bank account 銀行賬戶   Q@"}v_r4  
bank balance 銀行結存   "/G]M&  
bank charge 銀行手續費   n&!q9CR`  
bank deposit 銀行存款   9?q ^yy  
bank discount 銀行貼現   o5['5?i}/  
bank draft 銀行匯票   L&KL]n  
bank loan 銀行借款   p"7]zq]'  
bank overdraft 銀行透支   <*I*#WI&B  
bankers acceptance 銀行承兌   s{OV-H  
bankruptcy 破產   <Mndr8 H  
bearer 持票人   Es- =0gpK  
beneficiary 受益人   L=<$^m  
bequest 遺產   1LaJ hrp?  
bill 票據   w`EC6ZN  
bill of exchange 匯票   TS`m&N{i")  
bill of lading 提單   XqU0AbQ  
bills discounted 貼現票據   m70AWG  
bills payable 應付票據   s ?"\+
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bills receivable 應收票據   'pyIMB?x  
board of directors 董事會   6B]i}nFH{+  
bonds 債券   beBv|kI4  
bonus 紅利    Ci 'V  
book value 賬面價值   V["'
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bookkeeper 簿記員   1Q=L/keP  
bookkeeping 簿記   #)m[R5g(  
branch office general ledger 支店往來賬戶   yRi5t{!V  
broker 經紀人   JC`;hY  
brought down 接前   ~1XC5.*-  
brought forward 接上頁   }+}Cl T  
budget 預算   ecx_&J@D  
by-product 副產品   vT MCZ+^g  
by-product sales 副產品銷售   GPizR|}h  
capital 股本   P'SGt  
capital income 資本收益   o^/ fr&,9  
capital outlay 資本支出   
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capital stock 股本   Xq_hC"s  
capital stock certificate 股票   S?zP; iFj  
carried down 移後   ~c55LlO>  
carried forward 移下頁   lKf kRyO_S  
cash 現金   Xgl %2'  
cash account 現金賬戶   x?]fHin_  
cash in bank 存銀行現金   qW*k|;S  
cash on delivery 交貨收款   '"XVe+.O  
cash on hand 庫存現金   =jA.INin4  
cash payment 現金支付   W4qnXD1n  
cash purchase 現購   <pXOE-G5  
cash sale 現沽   9=FH2|Z  
cashier 出?#123;員   Zl>wWJ3y  
cashiers check 本票   ,S m?2<  
certificate of deposit 存款單折   xnJ#}-.7  
certificate of indebtedness 借據   C
8i4z  
certified check 保付支票   <(~Wg{  
certified public accountant 會計師   xb"e'Zh  
charges 費用   _v8u%  
charge for remittances 匯水手續費   B qINU  
charter 營業執照   1
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chartered accountant 會計師   <IBUl}|\  
chattles 動產   {u0sbb(  
check 支票   =*.S<Ko)  
che stub 支票存根   foBF]7Bz?  
closed account 己結清賬戶  
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closing 結算   6;@:/kl t  
closing entries 結賬紀錄    z).&0K  
closing stock 期末存貨   RH$l?j6  
closing the book 結賬   ?!$Dr0r  
columnar journal 多欄日記賬   IGo5b-ds  
combination 聯合   _mQ j
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commission 佣金   zGc]* R  
commodity 商品   ^jcVJpyT@R  
common stock 普通股   %tPy]{S..  
company 公司   <[T{q |*  
compensation 賠償   In;P33'p  
compound interest 複利   i7
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consignee 承銷人   Ji1#>;&  
consignment 寄銷   6OJhF7\0&  
consignor 寄銷人   c
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consolidated balance sheet 合併資產負債表   ?%lfbZ  
consolidated profit and loss account 合併損益表   @7;}6,)  
consolidation 合併   w_;$ahsu~  
construction cost 營建成本   sO!m,p
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construction revenue 營建收入   W<
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contract 合同   qv>
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control account 統制賬戶   K@oyvJ$  
copyright 版權   1.<gC  
corporation 公司   rmFcSolt,f  
cost 成本   ]3Ibl^J  
cost accounting 成本會計   z5D*UOy5M  
cost of labour 勞工成本   V}~',o<m  
cost of production 生產成本   .eorwj]yb  
cost of manufacture 製造成本   {qU;>;(  
cost of sales 銷貨成本   ><.*5q  
cost price 成本價格   KdzV^6K<c  
credit 貸方   Q.'2v%i  
credit note 收款通知單   0QW;=@)d  
creditor 債權人   kw7E<a F!  
crossed check 橫線支票   )>iPx.hVSS  
current account 往來活期賬戶   S\GxLW@x  
current asset 流動資產   ;#8xRLW  
current liability 流動負債   b2j~"9  
current profit and loss 本期損益   I]pz3!On4,  
debit 借方   ytb1hFs  
debt 債務    [@3.dd  
debtor 債務人   k!x`cp  
deed 契據   OHnsfXO_V  
deferred assets 遞延資產   \.GA"_y  
deferred liabilities 遞延負債   "ub0}p4V  
delivery 交貨   x^cJ~e2  
delivery expense 送貨費   ?(}~[  
delivery order 出貨單   i[z#5;x+<  
demand draft 即期匯票   1zCgPiAem  
demand note 即期票據   0Pt%(^  
demurrage charge 延期費   pX$X8z%  
deposit 存款   m,6[;  
deposit slip 存款單   lS!O(NzqE'  
depreciation 折舊   j0n.+CO-{  
direct cost 直接成本   t1$pl6&,  
direct labour 直接人工   5`i+aH(  
director 董事   V@EyU/VJ  
discount 折扣   l%?()]y
  
discount on purchase 進貨折扣    H =&K_  
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