[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-.M  
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acceptance 承兌   R:AA,^Z  
account 賬戶   @]c(V%x  
accountant 會計員   {}m PEd b  
accounting 會計   A@D2
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accounting system 會計制度   pge++Di  
accounts payable 應付賬款   }KKY6D|d>  
accounts receivable 應收賬款   o|iYd n\  
accumulated profits 累積利益   TO*BH^5R  
adjusting entry ?#123;整記錄   ]I.n\2R]om  
adjustment ?#123;整   6ubL1K  
administration expense 管理費用   P^Q[-e{  
advances 預付   3bd5FsI^pU  
advertising expense 廣告費   (NK9v
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agency 代理   he-Ji  
agent 代理人   l|+BC  
agreement 契約   G633Lm`ri  
allotments 分配數   :@xm-.D  
allowance 津貼   M9f?q.Bv  
amalgamation 合併   Hiv!BV|  
amortization 攤銷   Z!&Rr~i <  
amortized cost 應攤成本   ;.Ie#Vr1N  
annuities 年金   0T5=W U  
applied cost 已分配成本   ,prF6*g+WE  
applied expense 已分配費用   lvpc*d|K  
applied manufacturing expense 己分配製造費用   =GBI0&U  
apportioned charge 攤派費用   tYqs~B3  
appreciation 漲價   BH@)QVs-  
article of association 公司章程   R%H$%cnj  
assessment 課稅   C4#rA.nF|  
assets 資產   u@P[Vb   
attorney fee 律師費   [;oCYb$9  
audit 審計   4YMX|1wd)  
auditor 審計員   %=<IGce  
average 平均數   !epgTN  
average cost 平均成本    o{kbc5_  
bad debt 壞賬   "SoHt]%#  
balance 餘額   FNQX7O52  
balance sheet 資產負債表   desThnTw  
bank account 銀行賬戶   \#x}q'BC4  
bank balance 銀行結存   /_-;zL  
bank charge 銀行手續費   :9Y$'+ <&H  
bank deposit 銀行存款   G>Em!4h  
bank discount 銀行貼現   *Sf-;U  
bank draft 銀行匯票   B 2.q3T  
bank loan 銀行借款   / <3<. ~  
bank overdraft 銀行透支   }T0K^Oe+eS  
bankers acceptance 銀行承兌   b~C$R[S  
bankruptcy 破產   jSQ9.%4  
bearer 持票人   -(JU d4#  
beneficiary 受益人   aSYs_?&.  
bequest 遺產   [rOaM$3|  
bill 票據   p'?w2YN/  
bill of exchange 匯票   |"$uRV=qm  
bill of lading 提單   @TA9V@?)  
bills discounted 貼現票據   QI[}(O7#6  
bills payable 應付票據   yISD/ g  
bills receivable 應收票據   |__=d+M'  
board of directors 董事會   '!Kf#@';u  
bonds 債券   2o[IHO]  
bonus 紅利   %YlTF\-  
book value 賬面價值   ? {F{;r  
bookkeeper 簿記員   AdoZs8Q  
bookkeeping 簿記   \H5Jk$*  
branch office general ledger 支店往來賬戶   >1irSUj"~  
broker 經紀人   dd7 =)XT+  
brought down 接前   f|aDTWF  
brought forward 接上頁   qtu rd7  
budget 預算   )06iV  
by-product 副產品   VLg EX4  
by-product sales 副產品銷售   7yiJ1K<bIt  
capital 股本   3|@t%K  
capital income 資本收益   /=#~  
capital outlay 資本支出   I7\ &Z q  
capital stock 股本   K,}w]b  
capital stock certificate 股票   W)SjQp6  
carried down 移後   cf[vf!vi  
carried forward 移下頁   }Ewo_P&`  
cash 現金   ;? uC=o>Z{  
cash account 現金賬戶   *R`MMm  
cash in bank 存銀行現金   YirC*  
cash on delivery 交貨收款   ~j@UlP  
cash on hand 庫存現金   C@HD(..
#  
cash payment 現金支付   9g?xlue#?  
cash purchase 現購   XqR{.jF.  
cash sale 現沽   26:evid  
cashier 出?#123;員   R+$8w2#  
cashiers check 本票   $)e:8jS=  
certificate of deposit 存款單折   2N6=8Xy5K  
certificate of indebtedness 借據   o;-<|W>  
certified check 保付支票   i&@,5/'-_O  
certified public accountant 會計師   h<[+HsI  
charges 費用   h[ 6hM^n  
charge for remittances 匯水手續費   .Tm- g#  
charter 營業執照   %f[Ep 3D  
chartered accountant 會計師   Gbd?%{Xc-  
chattles 動產   <qiICb)~  
check 支票   ]u&dJL  
che stub 支票存根   ! VRI_c  
closed account 己結清賬戶   J/4y|8T/y  
closing 結算   Wm6dQQ;Bj  
closing entries 結賬紀錄   ?'~ ;Q)  
closing stock 期末存貨   yCM{M  
closing the book 結賬   2%]hYr;  
columnar journal 多欄日記賬   2Yyb#Ow  
combination 聯合   U %:c],Fk  
commission 佣金   |Odu4 Q  
commodity 商品   .9\Cy4_qSd  
common stock 普通股   GMF c K=  
company 公司   'rV2Bt,  
compensation 賠償   ": &|[9/  
compound interest 複利   iiwpSGFl]  
consignee 承銷人   5|WOBOh>`&  
consignment 寄銷   -"Gl 4)  
consignor 寄銷人   @]3*B%t  
consolidated balance sheet 合併資產負債表   `QCD$=  
consolidated profit and loss account 合併損益表   |z7dRDU}]  
consolidation 合併   VA]ZR+m  
construction cost 營建成本   S_!R^^ySG9  
construction revenue 營建收入   .D@/y uV  
contract 合同   pB'x_z  
control account 統制賬戶  
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copyright 版權   t61'LCEis  
corporation 公司   [>u
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cost 成本   ip5u_Xj?  
cost accounting 成本會計   A[Cg/ +Z  
cost of labour 勞工成本   Pt3[|4L  
cost of production 生產成本   Z)v)\l9d  
cost of manufacture 製造成本   O&P>x#w  
cost of sales 銷貨成本   p[P[#IeL  
cost price 成本價格   WB"$u2{|i  
credit 貸方    ,(hY%M&\  
credit note 收款通知單   )K.R\]XR  
creditor 債權人   /Y^7Rl  
crossed check 橫線支票   bVmvjY4  
current account 往來活期賬戶   qi[(*bFK7  
current asset 流動資產   `hF;$  
current liability 流動負債   7+]F^ 6  
current profit and loss 本期損益   '?L%F{g/9  
debit 借方   sRil>6QR  
debt 債務   Hrv),Ce  
debtor 債務人   rH^/8|}&s  
deed 契據   vcD'~)G(*  
deferred assets 遞延資產   0- Yeu5A  
deferred liabilities 遞延負債   <\xQ7|e  
delivery 交貨   L(Rorf~V  
delivery expense 送貨費   e>(Wvb&4  
delivery order 出貨單   s_` V*`n&  
demand draft 即期匯票   `QAh5r"  
demand note 即期票據   h&'J+b  
demurrage charge 延期費   Dpp@*xX>  
deposit 存款   W.GN0(uG  
deposit slip 存款單   C_89YFn+  
depreciation 折舊   $@4e(Zrmo  
direct cost 直接成本   8I {56$  
direct labour 直接人工   x_pMG!2  
director 董事   8|_K  
discount 折扣   -&~IOqlui  
discount on purchase 進貨折扣   K+t];(  
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