[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。   z.SC^/\o|  
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acceptance 承兌   h.PBe  
account 賬戶   LQ# E+id&  
accountant 會計員   
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accounting 會計   W/ Q*NB  
accounting system 會計制度   !>`Fg>uy  
accounts payable 應付賬款   v wEbGx  
accounts receivable 應收賬款   \\FT.e
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accumulated profits 累積利益   _5-h\RB)  
adjusting entry ?#123;整記錄   [ncK+rGAc  
adjustment ?#123;整   Y"MHs0O5>  
administration expense 管理費用   ZKrLp8l\  
advances 預付   V|_ h[hXE  
advertising expense 廣告費   _
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agency 代理   >SK:b/i  
agent 代理人   ;Nj9,Va(t  
agreement 契約   r!2U#rz  
allotments 分配數   ^'V :T Y  
allowance 津貼   s;Gd`-S >d  
amalgamation 合併   '*b]$5*p  
amortization 攤銷   $mn0I69  
amortized cost 應攤成本   h<Aq|*  
annuities 年金   Z]]Ur  
applied cost 已分配成本   4D0jt$==  
applied expense 已分配費用   ;2<5^hgk  
applied manufacturing expense 己分配製造費用   Mu?|<#s  
apportioned charge 攤派費用   @vt.Db  
appreciation 漲價   EsMX#1>/m  
article of association 公司章程   - d\sKc  
assessment 課稅   nMyl(kF[  
assets 資產   Mqr_w!8d  
attorney fee 律師費   -^xbd_'  
audit 審計   QJVbt  
auditor 審計員   VLez<Id9(  
average 平均數   pd|KIs%jl  
average cost 平均成本   RSp wU;o6z  
bad debt 壞賬   "B_3<RSL  
balance 餘額   vQljxRtW  
balance sheet 資產負債表   SeD}H=,@  
bank account 銀行賬戶   &<PIm  
bank balance 銀行結存   G](4!G&  
bank charge 銀行手續費   Q\N*)&Sd<M  
bank deposit 銀行存款   l_^SU8i57  
bank discount 銀行貼現   VVas>/0qr  
bank draft 銀行匯票   LjI`$r.B  
bank loan 銀行借款   \Oe o"|  
bank overdraft 銀行透支   b6N[t _,  
bankers acceptance 銀行承兌   hIJtu;}zU  
bankruptcy 破產   zt(lV  
bearer 持票人   SiLW[JXd  
beneficiary 受益人   kFn/dQ4|  
bequest 遺產   [IL*}M!  
bill 票據   KewW8H~tb  
bill of exchange 匯票   |C[!
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bill of lading 提單   8 "l PiW3  
bills discounted 貼現票據   e&}W#  
bills payable 應付票據   uuC [
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bills receivable 應收票據   tVAi0`DV  
board of directors 董事會   vd%g'fTy9  
bonds 債券   v>8C}d^  
bonus 紅利   v675C#l(  
book value 賬面價值   %QezC+n  
bookkeeper 簿記員   QyD0WC}i  
bookkeeping 簿記   -s3`mc}*  
branch office general ledger 支店往來賬戶   YB38K(  
broker 經紀人   3p%e_?  
brought down 接前   DB/~Z  
brought forward 接上頁   $w0TEO!  
budget 預算   *F\wWg'!B  
by-product 副產品   @Rr=uf G  
by-product sales 副產品銷售   gP2zDI   
capital 股本   0!hr9Y]Lx  
capital income 資本收益   V}jGxt0  
capital outlay 資本支出   @^{`!>Vt  
capital stock 股本   >JpBX+]5m  
capital stock certificate 股票   ,Z q:na  
carried down 移後   }[AaI #  
carried forward 移下頁   _~<sb,W  
cash 現金   )1s
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cash account 現金賬戶   'f5 8Jwql  
cash in bank 存銀行現金   !HY ^QK  
cash on delivery 交貨收款   +fP.Ewi  
cash on hand 庫存現金    %?ElC  
cash payment 現金支付   m2PUU/8B/  
cash purchase 現購   >y3FU1w5d  
cash sale 現沽   ${f<}  
cashier 出?#123;員   R#T-o,m  
cashiers check 本票   $}9jv3>)  
certificate of deposit 存款單折   GX>8B:]o|  
certificate of indebtedness 借據   +: S`]  
certified check 保付支票   YX$(Sc3.6  
certified public accountant 會計師   1}(22Q;  
charges 費用   mY"7/dw<v  
charge for remittances 匯水手續費   586P~C[ic  
charter 營業執照   Qg4D*r\|@  
chartered accountant 會計師   .shi?aWm  
chattles 動產   {9@D zP  
check 支票   [:8\F#KW  
che stub 支票存根   @<\oM]jX  
closed account 己結清賬戶   Pb5yz-?  
closing 結算   }Fe6L;^;  
closing entries 結賬紀錄   l_g$6\&|  
closing stock 期末存貨   U =Ps#  
closing the book 結賬   ] ZV[}7I.  
columnar journal 多欄日記賬   CMj =4e  
combination 聯合   Fs/CW\  
commission 佣金   fap`;AuwK  
commodity 商品   ^^a6 (b  
common stock 普通股   A@A8xn%  
company 公司   zp}7p~#k^  
compensation 賠償   (i~UH04r>s  
compound interest 複利   tOIqX0dWd  
consignee 承銷人   'RjEdLrI  
consignment 寄銷   z|#*c5Y9w  
consignor 寄銷人   1&w%TRC2x  
consolidated balance sheet 合併資產負債表   f:>y'#P  
consolidated profit and loss account 合併損益表   )U&9d   
consolidation 合併   @{/)k%U  
construction cost 營建成本   [\8rh^LFi  
construction revenue 營建收入   m Q2i$ 0u  
contract 合同   DQG%`-J  
control account 統制賬戶   z 
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copyright 版權   S\GWMB!oF  
corporation 公司   p6DI7<C<H  
cost 成本   V:\:[KcL^  
cost accounting 成本會計   PCT&d)}  
cost of labour 勞工成本   mskG2mA  
cost of production 生產成本   7`|'Om?'  
cost of manufacture 製造成本   )N.3Q1g-  
cost of sales 銷貨成本   25X|N=}   
cost price 成本價格   ,GSiSn  
credit 貸方   K9N31'  
credit note 收款通知單   _Ewh:IM-  
creditor 債權人   ,6^<Vg  
crossed check 橫線支票   KuR]X``2  
current account 往來活期賬戶   ?8~l+m6s$  
current asset 流動資產   4|x _C-@  
current liability 流動負債   SU0SsgFB  
current profit and loss 本期損益   OyO<A3  
debit 借方   X!KX
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debt 債務   FLmD?nw  
debtor 債務人   AiHU*dp6  
deed 契據   Chi
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deferred assets 遞延資產   >|3Y+X  
deferred liabilities 遞延負債   8m+~HSIR  
delivery 交貨   rJiF2W  
delivery expense 送貨費   V(E LrjB0  
delivery order 出貨單   x^lcT  
demand draft 即期匯票   hz/mNDE]  
demand note 即期票據   S{^x]h|?  
demurrage charge 延期費   w%L4O;E]*{  
deposit 存款   c.>f,vtcn  
deposit slip 存款單   Ii0\ Skb  
depreciation 折舊   7 $*E0  
direct cost 直接成本   Snkb^Kt  
direct labour 直接人工   Uu7]`Ul  
director 董事   \(Ma>E4PNU  
discount 折扣   A@?0(  
discount on purchase 進貨折扣   3@~a)E}T  
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