[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。   &8Cu#^3   
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acceptance 承兌   N4F.Y"R$(  
account 賬戶   }ppN k:B  
accountant 會計員   1\ o59
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accounting 會計   '"0'Oua  
accounting system 會計制度   r1 !@hT  
accounts payable 應付賬款   .WA-&b_  
accounts receivable 應收賬款   3no%E03p  
accumulated profits 累積利益   V5V bJBpf  
adjusting entry ?#123;整記錄   "O3tq=Q  
adjustment ?#123;整   ~=M7 3U#  
administration expense 管理費用   vlmB`T  
advances 預付   }YGV\Nu  
advertising expense 廣告費   J\twZ>w~0  
agency 代理   GfoLae  
agent 代理人   [1g8*j~L  
agreement 契約   bzBEX mC  
allotments 分配數   H1|?t+oP  
allowance 津貼   .o(fe\KHf  
amalgamation 合併   Gp?a(-K5  
amortization 攤銷   #+ 0M2Sa  
amortized cost 應攤成本   yVU^M?`#  
annuities 年金   K[YI4pt7  
applied cost 已分配成本   4;e5H_}Oo  
applied expense 已分配費用   e$<0 7Oc  
applied manufacturing expense 己分配製造費用   ^a0um/+M}  
apportioned charge 攤派費用   : ~&~y-14  
appreciation 漲價   {f3YsM;]C  
article of association 公司章程   +~m46eI  
assessment 課稅   I&#| w"/"U  
assets 資產   DR5\45v  
attorney fee 律師費   sBj(Qd  
audit 審計   }
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auditor 審計員   2VmNZ{<  
average 平均數   -`*a'p-=  
average cost 平均成本   ?GKb7Oj  
bad debt 壞賬   6iVxc|Ia  
balance 餘額   aL+ o /  
balance sheet 資產負債表   rK'L6o  
bank account 銀行賬戶  
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bank balance 銀行結存   '}ptj@,  
bank charge 銀行手續費   W,V:R  
bank deposit 銀行存款   '\l"   
bank discount 銀行貼現   RIWxs Zt  
bank draft 銀行匯票   &N2N6&Ta/  
bank loan 銀行借款   W#9BNKL  
bank overdraft 銀行透支   dI.WK@W'o  
bankers acceptance 銀行承兌   132{#tG]  
bankruptcy 破產   PS)4 I&;U  
bearer 持票人   @>
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beneficiary 受益人   /?uPEKr  
bequest 遺產   =)0,#9k U]  
bill 票據   YqhAZp<  
bill of exchange 匯票   o5Dk:Bw  
bill of lading 提單   N({MP
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bills discounted 貼現票據   Sq>d t[7  
bills payable 應付票據   k3lS8d7  
bills receivable 應收票據   :
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board of directors 董事會   BRw .]&/  
bonds 債券   N]>=p.#j  
bonus 紅利   Ec!"O3%!M^  
book value 賬面價值   f%is~e~wc  
bookkeeper 簿記員   ePOG}k($/%  
bookkeeping 簿記   dN$0OS`s[  
branch office general ledger 支店往來賬戶   'F+C4QAq  
broker 經紀人   "Gsc;X'id  
brought down 接前   (yH'{6g\  
brought forward 接上頁   NO*u9YH?  
budget 預算   zJq~!#pZ  
by-product 副產品   K0u|U`  
by-product sales 副產品銷售   9P1OP Xv*p  
capital 股本   LC,F <>w1  
capital income 資本收益   8}I$'x  
capital outlay 資本支出   ISYXH9V  
capital stock 股本   [g7L&`f9  
capital stock certificate 股票   ]~Rho_mq#  
carried down 移後   &|s
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carried forward 移下頁   
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cash 現金   S]}nm  
cash account 現金賬戶   qmkAg }2  
cash in bank 存銀行現金   ih58<Up5  
cash on delivery 交貨收款   rMdt:`  
cash on hand 庫存現金   9g9HlB&Ze  
cash payment 現金支付   F~,Mw8  
cash purchase 現購   { BP{C=p  
cash sale 現沽   OV1_|##LC  
cashier 出?#123;員   %^?fMeI|Y  
cashiers check 本票   6hno)kd{=  
certificate of deposit 存款單折   -RE^tW*Yy  
certificate of indebtedness 借據   +^` I?1\UF  
certified check 保付支票   *D'22TO[[!  
certified public accountant 會計師   5#HW2"7  
charges 費用   R[zpD%CI  
charge for remittances 匯水手續費   0eT(J7[ <  
charter 營業執照   d6Ht2  
chartered accountant 會計師   NxkGOAOE  
chattles 動產   .T}Wdng  
check 支票   _~'=C#XI)  
che stub 支票存根   J9\Cm!H  
closed account 己結清賬戶   4V{:uuI;f  
closing 結算   Ow+GS{-q  
closing entries 結賬紀錄   tZ]?^_Y1  
closing stock 期末存貨   !]"@kl%  
closing the book 結賬   /MIe(,>Uh  
columnar journal 多欄日記賬   y%&q/tk  
combination 聯合   q_MPju&*  
commission 佣金   G~F b  
commodity 商品   Q
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common stock 普通股   BOX{]EOj  
company 公司   n7zm >&  
compensation 賠償   ^7w+l @  
compound interest 複利   h){0rX@:&  
consignee 承銷人   $[Sc0dz J  
consignment 寄銷   5[8xV%>;  
consignor 寄銷人   us1Hu)  
consolidated balance sheet 合併資產負債表   qSM|hHDo)  
consolidated profit and loss account 合併損益表   h\$$JeSV]  
consolidation 合併   LGq'WU31:)  
construction cost 營建成本   ?fQ'^agq  
construction revenue 營建收入   I&fozO   
contract 合同   S4Pxc ]!  
control account 統制賬戶   &DS/v)]  
copyright 版權   \S"isz  
corporation 公司   HCIU!4rH  
cost 成本   l3{-z4mw  
cost accounting 成本會計   "SNn^p59k  
cost of labour 勞工成本   '50OgF'  
cost of production 生產成本   )Oq|amvC  
cost of manufacture 製造成本   S ){)Z  
cost of sales 銷貨成本   0%3 2=k7O[  
cost price 成本價格   hXcyoZ8  
credit 貸方   ]P9l jwR  
credit note 收款通知單   ^4y,W]JUDt  
creditor 債權人   2A']y D  
crossed check 橫線支票   WEw6He;  
current account 往來活期賬戶   %2}-2}[>  
current asset 流動資產   ](Xb_xMf  
current liability 流動負債   jrCfW
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current profit and loss 本期損益   jSJqE_1  
debit 借方   |O{m2Fi  
debt 債務   0
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debtor 債務人   B+$%*%b  
deed 契據   N,<uf@LQ  
deferred assets 遞延資產   I :E`PZ  
deferred liabilities 遞延負債   B*eC3ok3z  
delivery 交貨   Yc`o5Q\>  
delivery expense 送貨費   ,[N%Q#  
delivery order 出貨單   k6;?)~.  
demand draft 即期匯票   I!ED?n  
demand note 即期票據   @T@<_ ?)  
demurrage charge 延期費   *zaQx+L  
deposit 存款   ISzqEi  
deposit slip 存款單   z$&{:\hj  
depreciation 折舊   ;/bewivNJ  
direct cost 直接成本   gl~ecc  
direct labour 直接人工   /RG:W0=K  
director 董事   Ve8=b0&Y#j  
discount 折扣   3>3Kwc~E  
discount on purchase 進貨折扣   bpOYHc6,*`  
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