[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。   1,~SS  
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acceptance 承兌    \qR %%S  
account 賬戶   S (N\cw$  
accountant 會計員   Ttc[Q]Ri  
accounting 會計   ku a) K!  
accounting system 會計制度   \$OF1i@
 
accounts payable 應付賬款   NDAw{[.%  
accounts receivable 應收賬款   e^Ky<*Y  
accumulated profits 累積利益   *"r~-&IL  
adjusting entry ?#123;整記錄   0,Y5KE{  
adjustment ?#123;整   -cm$[,b6  
administration expense 管理費用   7ei|XfR  
advances 預付   %8M)2?E  
advertising expense 廣告費   dwv6;x  
agency 代理   2'<[7
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agent 代理人   ,SiY;(b=\  
agreement 契約   $gM8{.!  
allotments 分配數   R$Tp8G>j  
allowance 津貼   lP!;3iJ B  
amalgamation 合併   ^~HQC*  
amortization 攤銷   {]]|5 \F  
amortized cost 應攤成本   :C8$Xi_i}  
annuities 年金   @*DyZB  
applied cost 已分配成本   FSbHn{@  
applied expense 已分配費用   Q\,o:ZU_  
applied manufacturing expense 己分配製造費用   fiN3xP]V  
apportioned charge 攤派費用   W|,V50K  
appreciation 漲價   b(I2m  
article of association 公司章程   `\6?WXk3T  
assessment 課稅   1G'`2ATF*  
assets 資產   y tf b$;|  
attorney fee 律師費   _:B1_rz7,  
audit 審計   c9nH}/I_  
auditor 審計員   NAzX". g  
average 平均數   Z0
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average cost 平均成本   =}:)y0L  
bad debt 壞賬   ?kz+R'  
balance 餘額   79yd&5#e?  
balance sheet 資產負債表   z5X~3s\dP  
bank account 銀行賬戶   q;wLa#4)J  
bank balance 銀行結存   ^+9sG$T_EV  
bank charge 銀行手續費   d@3
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bank deposit 銀行存款   EK$Kee}~
 
bank discount 銀行貼現   =?(~aV  
bank draft 銀行匯票   OLj\ -w^  
bank loan 銀行借款   )I-fU4?  
bank overdraft 銀行透支   \rV B5|D?  
bankers acceptance 銀行承兌   oq_6L\ ~  
bankruptcy 破產   &X]\)`j0  
bearer 持票人   CCGV~e+  
beneficiary 受益人   N9rBW
 
bequest 遺產   0G2g4DSKD  
bill 票據   45H!;Qsk  
bill of exchange 匯票   nD2,!7
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bill of lading 提單   ^:jN3@Q%  
bills discounted 貼現票據   io3yLIy,  
bills payable 應付票據   {A o,t+j  
bills receivable 應收票據   1lnU77;  
board of directors 董事會   ;!T{%-tP  
bonds 債券   VNtPKtx\  
bonus 紅利   U#o'H @  
book value 賬面價值   *X38{rj  
bookkeeper 簿記員   {+g[l5CR[  
bookkeeping 簿記   (:+>#V)pZ  
branch office general ledger 支店往來賬戶   Fequm+  
broker 經紀人   D8# on!  
brought down 接前   ._96*r=o  
brought forward 接上頁   <vbIp&  
budget 預算   ozr9>b>M  
by-product 副產品   PZD>U)M  
by-product sales 副產品銷售   D=)f )-u'  
capital 股本   W];EKj,3W  
capital income 資本收益   2_t=P|Uo  
capital outlay 資本支出   @lUlY2  
capital stock 股本   ?oiKVL"7  
capital stock certificate 股票   gX?n4Csy'  
carried down 移後   -NBiW6b~  
carried forward 移下頁   I6L
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cash 現金   !z zW2>  
cash account 現金賬戶   1
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cash in bank 存銀行現金   vY*\R0/a  
cash on delivery 交貨收款   w h$jr{  
cash on hand 庫存現金   })IO#,  
cash payment 現金支付   n|4;
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cash purchase 現購   vVs#^"-nW  
cash sale 現沽   s-V SH  
cashier 出?#123;員   R& =f:sEi  
cashiers check 本票   ]PNowS\  
certificate of deposit 存款單折   6bZ[Kt  
certificate of indebtedness 借據   g9my=gY  
certified check 保付支票   |@o6NZ<9N  
certified public accountant 會計師   .#5l$['  
charges 費用   O:.,+,BH  
charge for remittances 匯水手續費   O hR1Jaed  
charter 營業執照   [ev-^[  
chartered accountant 會計師   XvSIWs  
chattles 動產   $rG<uO  
check 支票   qSO *$1i  
che stub 支票存根   X^@[G8
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closed account 己結清賬戶   =<<3
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closing 結算   oaDsk<(j;R  
closing entries 結賬紀錄   u=qPzmywt  
closing stock 期末存貨   {sC=J hs-  
closing the book 結賬   |&hU=J o  
columnar journal 多欄日記賬   ?Cci:Lin  
combination 聯合   f8:$G.}i  
commission 佣金   Eb.;^=x  
commodity 商品   7 7:'I  
common stock 普通股   04y!\  
company 公司   8HoP(+?  
compensation 賠償   w
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compound interest 複利   s=EiH  
consignee 承銷人   3^G96]E  
consignment 寄銷   En9R>A;`  
consignor 寄銷人   iY.eJlfH  
consolidated balance sheet 合併資產負債表   Ls:=A6AGM  
consolidated profit and loss account 合併損益表   :J(sXKr[C  
consolidation 合併   GH3#E*t+[  
construction cost 營建成本   ;WI]vn  
construction revenue 營建收入   sS,#0Qt.  
contract 合同   ~/`X*n&  
control account 統制賬戶   TV{)n'aA  
copyright 版權   TvrwVL)  
corporation 公司   Y
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cost 成本   A'"-m)1P  
cost accounting 成本會計   U7%28#@  
cost of labour 勞工成本   DcFCKji  
cost of production 生產成本   u;n(+8sz  
cost of manufacture 製造成本   wR7aQg  
cost of sales 銷貨成本   V8'`nuC+  
cost price 成本價格   Gm&2R4)EP  
credit 貸方   xtJAMo>g  
credit note 收款通知單   !O\X+#j  
creditor 債權人   lvufkVG|  
crossed check 橫線支票    |R'i:=  
current account 往來活期賬戶   56s*A*z$ ;  
current asset 流動資產   kQ}s/*  
current liability 流動負債   [(cL/_  
current profit and loss 本期損益   Jqg3.2q  
debit 借方   ULvVD6RQ47  
debt 債務   IH3FK!>6  
debtor 債務人   ` 45d"B I  
deed 契據   A!;meVUs  
deferred assets 遞延資產   piu0^vEEH  
deferred liabilities 遞延負債   oO:LG%q  
delivery 交貨   HtzMDGV<  
delivery expense 送貨費   M1uP\Sa  
delivery order 出貨單   #,P(isEZ"  
demand draft 即期匯票   >0T3'/k<H  
demand note 即期票據   h3h8lt_|  
demurrage charge 延期費   D9ywg/Q91  
deposit 存款   #'NY}6cb$  
deposit slip 存款單   A[ 1)!e  
depreciation 折舊   .!j#3J..u  
direct cost 直接成本   2k3 z'RLG  
direct labour 直接人工   ]h UKuef  
director 董事   )@c3##Zp)  
discount 折扣   X RRJ)}P  
discount on purchase 進貨折扣   4qBY%1  
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