[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。   (f#b7O-Wn  
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acceptance 承兌   {hdPh L  
account 賬戶   3z8
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accountant 會計員   K5 KyG  
accounting 會計   iiC!|`k"  
accounting system 會計制度   9pD 7 f`  
accounts payable 應付賬款   K=\O5 #F?3  
accounts receivable 應收賬款   wkb$^mU  
accumulated profits 累積利益   Z-X?JA\&  
adjusting entry ?#123;整記錄   PK2~fJB  
adjustment ?#123;整   CIC
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administration expense 管理費用   MMQ;mw=^]  
advances 預付   v"O5u%P  
advertising expense 廣告費   QlZ@ To  
agency 代理   =|U@  
agent 代理人   <4 8<86TP  
agreement 契約   
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allotments 分配數   A\sI<WrH  
allowance 津貼   4P8*k[.  
amalgamation 合併   &^.57]  
amortization 攤銷   E6MA?Ax&=  
amortized cost 應攤成本   %D=]ZV](  
annuities 年金   ,xsH|xW  
applied cost 已分配成本   Ud(`V:d  
applied expense 已分配費用   9Kv|>#zff  
applied manufacturing expense 己分配製造費用   _aS;!6b8W  
apportioned charge 攤派費用   [iS$JG-  
appreciation 漲價   pPro }@@  
article of association 公司章程   aUopNmN  
assessment 課稅   ,H kj1x  
assets 資產   ]uh3R{a/  
attorney fee 律師費   $j
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audit 審計   6W2hr2Zy9  
auditor 審計員   4=<*Vd`p  
average 平均數   t?eH
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average cost 平均成本   j}JZ  
bad debt 壞賬   {MBTP;{*~  
balance 餘額   6g:|*w  
balance sheet 資產負債表   DBH#) 4do@  
bank account 銀行賬戶   n6Z|Q@F  
bank balance 銀行結存   L"(4R^]  
bank charge 銀行手續費   n# 7Pr/*0  
bank deposit 銀行存款   PAF8Wlg  
bank discount 銀行貼現   /n,a?Ft^N)  
bank draft 銀行匯票   {8RFK4! V@  
bank loan 銀行借款   A*yi"{F
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bank overdraft 銀行透支   |V,<+BE i  
bankers acceptance 銀行承兌   Ri7((x]H"  
bankruptcy 破產   FY3IUG  
bearer 持票人   chI.{R
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beneficiary 受益人   J$ut _N):N  
bequest 遺產   6<'K~1do:  
bill 票據   }j{!-&  
bill of exchange 匯票   BOVPKX  
bill of lading 提單   /F/;G*n  
bills discounted 貼現票據   %VNlXHO.  
bills payable 應付票據   Vm1-C<V9  
bills receivable 應收票據   
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board of directors 董事會   1R%1h9I4'  
bonds 債券   2[yBD-":  
bonus 紅利   Am4lEvb  
book value 賬面價值   Jf;?XP]z  
bookkeeper 簿記員   R W/z1  
bookkeeping 簿記   dl]#
 
branch office general ledger 支店往來賬戶   Q;/a F`  
broker 經紀人   WgQBGch,!  
brought down 接前   qt e>r  
brought forward 接上頁   $%k1fa C  
budget 預算   ts~{w;c  
by-product 副產品   8(U{2B8>\%  
by-product sales 副產品銷售   15\Ph[6g  
capital 股本   kSncZ0K{  
capital income 資本收益   \%jVg\4'  
capital outlay 資本支出   i'/m4 !>h  
capital stock 股本   Q9F)  
capital stock certificate 股票   `TLzVB-j3  
carried down 移後   X@2-*so<
 
carried forward 移下頁   V&{MQWy  
cash 現金   I27,mS+]  
cash account 現金賬戶   '-$XX%TOAc  
cash in bank 存銀行現金   QCOo  
cash on delivery 交貨收款   |,C#:"z;  
cash on hand 庫存現金   m:QG}{<.h  
cash payment 現金支付   /
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cash purchase 現購   giY80!GX  
cash sale 現沽   %r{3wH#D@  
cashier 出?#123;員   NPnHH:\;  
cashiers check 本票   iPG0o %  
certificate of deposit 存款單折   )$%Z:  
certificate of indebtedness 借據   Aj>[z8!,  
certified check 保付支票   BHDML.r }M  
certified public accountant 會計師   V<Z'
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charges 費用   A;XOT6jv?  
charge for remittances 匯水手續費   p zw8T  
charter 營業執照   >H][.@LyR  
chartered accountant 會計師   X@ N$Z{  
chattles 動產   I,@r5tKo  
check 支票   h!@,8y[B  
che stub 支票存根   U%<rn(xWXD  
closed account 己結清賬戶   {2d_"lHBt  
closing 結算   Njc%_&r  
closing entries 結賬紀錄   lJ;J~>  
closing stock 期末存貨   p&p.Q^"ok  
closing the book 結賬   :fcM:w&  
columnar journal 多欄日記賬   .1 )RW5|c  
combination 聯合   Rg&-0b  
commission 佣金   AEirj /  
commodity 商品   SUCUP<G  
common stock 普通股   @LE[ac  
company 公司   }CL"S_>1  
compensation 賠償   F t&+vS  
compound interest 複利   ,:n| ?7  
consignee 承銷人   R{Z-m2La  
consignment 寄銷   ,Dmc2D  
consignor 寄銷人   C2U~=q>>  
consolidated balance sheet 合併資產負債表   -F/st  
consolidated profit and loss account 合併損益表   Y&bMCI6U  
consolidation 合併   F'8T;J7  
construction cost 營建成本   e9pOisZ;8  
construction revenue 營建收入   rt7<Q47QE  
contract 合同   AbwbAm+  
control account 統制賬戶   \p&~,%  
copyright 版權     cc=gCE  
corporation 公司   ZM#=`k9  
cost 成本   jF"YTr6  
cost accounting 成本會計   @~ Dh'w2q  
cost of labour 勞工成本   =v~1qWX  
cost of production 生產成本   kTIYD o  
cost of manufacture 製造成本   .Ce8L&cU  
cost of sales 銷貨成本   \0;(VLN'U  
cost price 成本價格   }-p[V$:S  
credit 貸方   D>
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credit note 收款通知單   O>y'Nqz  
creditor 債權人   Wl"0m1G  
crossed check 橫線支票   qem(s</:  
current account 往來活期賬戶   4R%*Z~  
current asset 流動資產   V3N0Og3  
current liability 流動負債   -cF'2Sfr  
current profit and loss 本期損益   * A|-KKo\  
debit 借方   Ds8 EMtS  
debt 債務   fIC9WbiH-  
debtor 債務人   yoe}
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deed 契據   Cr/`
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deferred assets 遞延資產  
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deferred liabilities 遞延負債   5`[n8mU  
delivery 交貨   5~ 'Ie<Y_  
delivery expense 送貨費   :\~+#/=:  
delivery order 出貨單   <G8w[hs  
demand draft 即期匯票   Gi6T["  
demand note 即期票據   9W`Frx'h1  
demurrage charge 延期費   y %8op:'  
deposit 存款   J'&#mDU  
deposit slip 存款單   h&@R| N  
depreciation 折舊   ]uL+&(cr  
direct cost 直接成本   ks;%*d  
direct labour 直接人工   R>@uY(>dJ  
director 董事   f7de'^t9  
discount 折扣   =nUW'  
discount on purchase 進貨折扣   +V862R4,o  
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