[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。   #?L%M  
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acceptance 承兌   Es<id}`  
account 賬戶   v[WbQ5AND  
accountant 會計員   v+dt1;  
accounting 會計   G m40u/  
accounting system 會計制度   Vvu+gP'z.  
accounts payable 應付賬款   e 5U< nf  
accounts receivable 應收賬款   .PBma/w W  
accumulated profits 累積利益   IBm&a^  
adjusting entry ?#123;整記錄   |9.`qv  
adjustment ?#123;整   .6S]\dp7~  
administration expense 管理費用   }2 zJ8A9-  
advances 預付   %tiFx:F+  
advertising expense 廣告費   d51l7't  
agency 代理   5\/h3i"I  
agent 代理人   r168ft?c  
agreement 契約   Iu`eQG  
allotments 分配數   KY$
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allowance 津貼   ;B>2oq  
amalgamation 合併   e!wBNcG2  
amortization 攤銷   \Ku6gEy  
amortized cost 應攤成本   j.OPDe{LU  
annuities 年金   "pTyQT9P  
applied cost 已分配成本   ml e"!*  
applied expense 已分配費用   M?pu7wa  
applied manufacturing expense 己分配製造費用   |u,2A1  
apportioned charge 攤派費用   6KP"F[8I  
appreciation 漲價   AU@K5jwDwQ  
article of association 公司章程   6'd=% V  
assessment 課稅   y) _T!&ze  
assets 資產   $>zLa_cn|  
attorney fee 律師費   %mr  
audit 審計   I4 dS,h  
auditor 審計員   Z=`\U?,  
average 平均數   1!<k-vt  
average cost 平均成本   TIlBT{A<  
bad debt 壞賬   H@Dj$U  
balance 餘額   tj@IrwC^e"  
balance sheet 資產負債表   QZ(se   
bank account 銀行賬戶   .hW_P62\#  
bank balance 銀行結存   ZZqImB.Cz6  
bank charge 銀行手續費   Mo`7YS-Y  
bank deposit 銀行存款   j2NnDz'  
bank discount 銀行貼現   KrN#>do&<  
bank draft 銀行匯票   H: q(T >/w  
bank loan 銀行借款   zM?JLNs]<{  
bank overdraft 銀行透支   |KFRC)g  
bankers acceptance 銀行承兌   V4p4m@z^u  
bankruptcy 破產   HVG9 C$  
bearer 持票人   m'H%O-h\  
beneficiary 受益人  
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bequest 遺產   j<w";I&Diz  
bill 票據   G3vKA&KZ  
bill of exchange 匯票   s\g"~2+  
bill of lading 提單   Enr8"+.(  
bills discounted 貼現票據    ((L=1]w  
bills payable 應付票據   ;KqH]h)  
bills receivable 應收票據   sp*_;h3'  
board of directors 董事會   |4NH}XVYJ>  
bonds 債券   F.ml]k&(m  
bonus 紅利   0X =Yly*m@  
book value 賬面價值   1B+uv0lA  
bookkeeper 簿記員   &x$1hx'  
bookkeeping 簿記   9fR`un)f}  
branch office general ledger 支店往來賬戶   Yg@k+  
broker 經紀人   xu[6h?u(h8  
brought down 接前   4kZX$ct}  
brought forward 接上頁   mk#xbvvG  
budget 預算   6rlafISvO  
by-product 副產品   m3zmyw}  
by-product sales 副產品銷售   v: 0.  
capital 股本   ?u`+?"'H  
capital income 資本收益   0 =#)-n  
capital outlay 資本支出   L h"K"Uv  
capital stock 股本   J WaI[n}  
capital stock certificate 股票   (bnyT?p%  
carried down 移後   hd*bPj;  
carried forward 移下頁   RL0,QC)e#@  
cash 現金   r(9#kLXg  
cash account 現金賬戶   w_o|k&~,  
cash in bank 存銀行現金   P)bS ;w\(Y  
cash on delivery 交貨收款   Bu4J8eLx  
cash on hand 庫存現金   ;`
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cash payment 現金支付   It.G-(  
cash purchase 現購   .9X
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cash sale 現沽   kc#<Gr&Z&  
cashier 出?#123;員   Cz@[l=-T7  
cashiers check 本票   04{*iS95J  
certificate of deposit 存款單折   L
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certificate of indebtedness 借據   .{U@Hva_K  
certified check 保付支票   r9[{0y!4  
certified public accountant 會計師   [_ W#8{  
charges 費用   \ci'Cbn\o  
charge for remittances 匯水手續費   dd 4g?):  
charter 營業執照   wxw3t@%mNm  
chartered accountant 會計師   /~`4a
  
chattles 動產   NYopt?Xg  
check 支票   os/_ObPiX  
che stub 支票存根   x>MrB  
closed account 己結清賬戶   VB x,q3.  
closing 結算   !ER,o_T<  
closing entries 結賬紀錄   + ;u<tA  
closing stock 期末存貨   ;Y<Hi\2oy  
closing the book 結賬   Th&-n%r9K  
columnar journal 多欄日記賬   *xY}?vSs  
combination 聯合   EXt?xiha?  
commission 佣金   78'HE(*  
commodity 商品   ]ADj9  
common stock 普通股   \ZSZ(p#1  
company 公司   rybs9:_}  
compensation 賠償   09FHE/L  
compound interest 複利   ' fXBWi6  
consignee 承銷人   72J@Dc  
consignment 寄銷   W$_}lE$  
consignor 寄銷人   )*!"6d)^  
consolidated balance sheet 合併資產負債表   Q4;
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consolidated profit and loss account 合併損益表   NCm>iEeY  
consolidation 合併   Rw8l"`  
construction cost 營建成本   b5r.N1ms  
construction revenue 營建收入   3Yu1ZuIR  
contract 合同  
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control account 統制賬戶   cBxBIC  
copyright 版權   tu.Tvtudzj  
corporation 公司   rof&
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cost 成本   46U?aHKW@|  
cost accounting 成本會計   j,@N0~D5  
cost of labour 勞工成本   VKzY6  
cost of production 生產成本   ]`[r=cG  
cost of manufacture 製造成本   <zmtVE*>g  
cost of sales 銷貨成本   i7@qfe$fR  
cost price 成本價格   Mlr]-Gu5Z  
credit 貸方   AawK/tfs  
credit note 收款通知單   a;},y|'E  
creditor 債權人   aI8k:FK"  
crossed check 橫線支票   Z' cQ< f  
current account 往來活期賬戶   wD(1Sr5n  
current asset 流動資產   1Q$ePo  
current liability 流動負債   l5?fF6#j  
current profit and loss 本期損益   G8Hj
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debit 借方   rgth2y]  
debt 債務   tCkKJ)m  
debtor 債務人   h( lkC[a&  
deed 契據   "S#}iYp  
deferred assets 遞延資產   @|yRo8|  
deferred liabilities 遞延負債   ZHA6BVVT  
delivery 交貨   RL0#WBR  
delivery expense 送貨費   z&a%_ ]Q*  
delivery order 出貨單   r&^LSTU0!  
demand draft 即期匯票   , mpvGvAI  
demand note 即期票據   -K+" :kiS  
demurrage charge 延期費   m(~5X0  
deposit 存款   #g)$m}tv?  
deposit slip 存款單   -c%K_2`  
depreciation 折舊   q(tdBd'o6  
direct cost 直接成本   /qf2LO'+  
direct labour 直接人工   '%JIc~LJ  
director 董事   e|ChCvk  
discount 折扣   QfLDyJv`e  
discount on purchase 進貨折扣   L;wfTZa  
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