[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。   7F_N{avr  
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acceptance 承兌   o\PHs4Ws'7  
account 賬戶   |f\WVGH  
accountant 會計員   mi7~(V>  
accounting 會計   .XVL JJ#  
accounting system 會計制度   gzy|K%K  
accounts payable 應付賬款   #_|O93HN'  
accounts receivable 應收賬款   =q|//*t2  
accumulated profits 累積利益   sl(go^  
adjusting entry ?#123;整記錄   ic4hO>p&  
adjustment ?#123;整   <r(D\rmD  
administration expense 管理費用   t@a&&  
advances 預付  
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advertising expense 廣告費   1*'gaa&y  
agency 代理   (i?9/8I  
agent 代理人   c4r9k-w0E  
agreement 契約   rZ)7(0BBs  
allotments 分配數   yjq|8.L[ G  
allowance 津貼   .JJ50p  
amalgamation 合併   &Nw|(z&$  
amortization 攤銷   'i:lV'  
amortized cost 應攤成本   P}>>$$b\Yi  
annuities 年金   ]=]MJ3_7  
applied cost 已分配成本   1)qD)E5&cf  
applied expense 已分配費用   .<xD'54  
applied manufacturing expense 己分配製造費用   @?;)x&<8?3  
apportioned charge 攤派費用   [d-Y1  
appreciation 漲價   B52dZb  
article of association 公司章程   TJ>1?W\Z  
assessment 課稅   c/:k|x  
assets 資產   M _lLP8W}  
attorney fee 律師費   WS?Y8~+{5  
audit 審計   tfh`gUV4  
auditor 審計員   #yU"n-eLR  
average 平均數   2$VSH&  
average cost 平均成本  
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bad debt 壞賬   t<$J 3h/"  
balance 餘額   -v|lM8  
balance sheet 資產負債表   &3xda1H  
bank account 銀行賬戶   DRTT3;,N  
bank balance 銀行結存   F1L[C4'  
bank charge 銀行手續費   M 'oZK  
bank deposit 銀行存款   cS2]?zI  
bank discount 銀行貼現    f^F"e'1  
bank draft 銀行匯票   1mR@Bh  
bank loan 銀行借款   -V[!qI  
bank overdraft 銀行透支   &. #dZ}J  
bankers acceptance 銀行承兌   lz1cLl m  
bankruptcy 破產   y@7CY-1
  
bearer 持票人   KoWG:~>|  
beneficiary 受益人   eN
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bequest 遺產   g[~J107%A  
bill 票據   4d}
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bill of exchange 匯票   vQy<%[QO  
bill of lading 提單   eb6y-TwY  
bills discounted 貼現票據   1,U)rx$H  
bills payable 應付票據   wuXH'  
bills receivable 應收票據   -/*VR$c  
board of directors 董事會   zy8+~\a+Y&  
bonds 債券   ac966<
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bonus 紅利   ae
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book value 賬面價值   B<$6Dj%L  
bookkeeper 簿記員   (v:8p!QN  
bookkeeping 簿記   ^P A|RFP  
branch office general ledger 支店往來賬戶   HCe/!2Y/%  
broker 經紀人   =4U$9jo!;  
brought down 接前  
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brought forward 接上頁   "?W8o[c+  
budget 預算   x&m(h1h  
by-product 副產品   v |pHbX  
by-product sales 副產品銷售   ]"YXa~
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capital 股本   _F^NX%  
capital income 資本收益   /OMgj7olD  
capital outlay 資本支出   TV0Y{x*~iH  
capital stock 股本   HqV4!o9'  
capital stock certificate 股票   H`Zg -j`  
carried down 移後   "T<7j.P?  
carried forward 移下頁   ljz=u;O)  
cash 現金   f.E{s*z >  
cash account 現金賬戶   sEZ2DnDI  
cash in bank 存銀行現金   U2~|AkL  
cash on delivery 交貨收款   9;`hJ!r  
cash on hand 庫存現金   P=9UK`n  
cash payment 現金支付   Tn(uH17  
cash purchase 現購   "-AFWWKtx  
cash sale 現沽   ycvgF6Me<  
cashier 出?#123;員   v|(N  
cashiers check 本票   &NbSG
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certificate of deposit 存款單折   V%C'@m(/SZ  
certificate of indebtedness 借據   S@~ReRew2  
certified check 保付支票   EQM[!g^a  
certified public accountant 會計師   k)8*d{*  
charges 費用   c|(Q[=   
charge for remittances 匯水手續費   #T`1Z"h<  
charter 營業執照   |%3>i"Y@AK  
chartered accountant 會計師   B)0;gWK  
chattles 動產   MI.OOoP3a  
check 支票   7qWa>fX  
che stub 支票存根   d>r]xXB6  
closed account 己結清賬戶   DiZv sc  
closing 結算   -$@'@U  
closing entries 結賬紀錄   qDfhR`1k  
closing stock 期末存貨   o>m*e7l,  
closing the book 結賬   9\kEyb $F=  
columnar journal 多欄日記賬   _(8N*q* w  
combination 聯合   Imyw -8/;  
commission 佣金   oJ#;XR  
commodity 商品   {?A/1q4rr  
common stock 普通股   9'|_1Q.b^  
company 公司   4Yt'I#*  
compensation 賠償   ]!/R tt  
compound interest 複利   ltkA7dUbu  
consignee 承銷人   ~4] J'E >  
consignment 寄銷   R4zOiBi'B  
consignor 寄銷人   0wF)bQv1  
consolidated balance sheet 合併資產負債表   %;Z_`W  
consolidated profit and loss account 合併損益表   )]\-Uy$x  
consolidation 合併   r C
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construction cost 營建成本  
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construction revenue 營建收入   vo~Qo;m  
contract 合同   a'*~E?b  
control account 統制賬戶   R[m+s=+  
copyright 版權   +vV?[e  
corporation 公司   3J3wKw!`  
cost 成本   CE|  *&G  
cost accounting 成本會計   Fa{[kJ8z  
cost of labour 勞工成本   0a,B&o1  
cost of production 生產成本   ws U@hqS  
cost of manufacture 製造成本   'mF&`BN}b  
cost of sales 銷貨成本   )U8=-_m  
cost price 成本價格   ;:Tb_4Hr  
credit 貸方   e{ ^lD.E  
credit note 收款通知單   L/5th}m  
creditor 債權人   |F qujZz  
crossed check 橫線支票   <^ratz!-  
current account 往來活期賬戶   Le,;)N
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current asset 流動資產   4]xD-sc  
current liability 流動負債   U_UN& /f  
current profit and loss 本期損益   EQ"+G[j~x  
debit 借方   ="AaC!E,W  
debt 債務   5E}]
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debtor 債務人   {T0Au{88H  
deed 契據   nY ?&k$n  
deferred assets 遞延資產   ~{{7y]3M-  
deferred liabilities 遞延負債   Ldy(<cN  
delivery 交貨   1DH P5q  
delivery expense 送貨費   Lg-!,Y   
delivery order 出貨單   \#C] |\  
demand draft 即期匯票   1>umf~%Wa  
demand note 即期票據   }5Km \OI  
demurrage charge 延期費   "DX2Mu=  
deposit 存款   Ak3V< =gx  
deposit slip 存款單   C[><m2T  
depreciation 折舊   `<hMrhfh  
direct cost 直接成本   e=_Ng j)  
direct labour 直接人工   /U0,%  
director 董事   {.Brh"yC  
discount 折扣   /HdjPxH  
discount on purchase 進貨折扣   @z=L\e{  
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