[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。   Tz{f5c&  
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acceptance 承兌   (^4V]N&  
account 賬戶   C`LHFqv  
accountant 會計員   ql_GN[c/  
accounting 會計   5h6c W  
accounting system 會計制度   :$J4T;/{  
accounts payable 應付賬款   >^5UXQr  
accounts receivable 應收賬款   O${B)C,  
accumulated profits 累積利益   LWp#i8,  
adjusting entry ?#123;整記錄   1?}5.*j<  
adjustment ?#123;整   Td"_To@jd  
administration expense 管理費用   "g=g' W#  
advances 預付   aH!2zC\:T  
advertising expense 廣告費   AYnk.H-v  
agency 代理   :497]c3#5C  
agent 代理人   ?1kXV n$  
agreement 契約   +P5\N,,7R  
allotments 分配數   ^< o"3?  
allowance 津貼   Nxd<#p  
amalgamation 合併   ap y#8 ]  
amortization 攤銷   `C+>PCO  
amortized cost 應攤成本   i,z^#b7JQ  
annuities 年金   )J<VDO:_YA  
applied cost 已分配成本   ^vA"3Ixb!  
applied expense 已分配費用   +i0j3.  
applied manufacturing expense 己分配製造費用   /+g9C(['  
apportioned charge 攤派費用   / 80Q  
appreciation 漲價   D`e6#1DbJ  
article of association 公司章程   nhZ^`m P  
assessment 課稅    HJ]9e  
assets 資產   `1fNB1c  
attorney fee 律師費   vl,Ff 9  
audit 審計   N!#0O.6  
auditor 審計員   p|f5w"QcH  
average 平均數   e[ 9  
average cost 平均成本   zOfMKrRG  
bad debt 壞賬   f+xhS,i
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balance 餘額   (+w>hCI  
balance sheet 資產負債表   F T$Z8  
bank account 銀行賬戶   e*?
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bank balance 銀行結存   (n+FEE<  
bank charge 銀行手續費   zD z"Dn 9  
bank deposit 銀行存款   {
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bank discount 銀行貼現   de<T5/  
bank draft 銀行匯票   "1iLfQ  
bank loan 銀行借款   .WV5Gf)  
bank overdraft 銀行透支   nA)KRCi
 
bankers acceptance 銀行承兌   |h6u%t2AY  
bankruptcy 破產   ]
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bearer 持票人   :)eU)r"s4  
beneficiary 受益人   $(=0J*ND"  
bequest 遺產   qwomc28O  
bill 票據   ["65\GI?  
bill of exchange 匯票   Q]7}"B&  
bill of lading 提單   W~i599!v  
bills discounted 貼現票據   (l]_0-Z  
bills payable 應付票據   px>g  
bills receivable 應收票據   u #^~([I  
board of directors 董事會   l =Is-N`  
bonds 債券   E# UAC2Q  
bonus 紅利   8`GN8F  
book value 賬面價值   'Xb
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bookkeeper 簿記員   4;D>s8dgG  
bookkeeping 簿記   'i5,2vT0  
branch office general ledger 支店往來賬戶   *MM8\p_PuT  
broker 經紀人    aWTvowA  
brought down 接前   'U/X<LCl  
brought forward 接上頁   > %B7/l$
 
budget 預算   XRx^4]c  
by-product 副產品   :)g}x&A^$  
by-product sales 副產品銷售   N*NGC!p`N  
capital 股本   r0L'
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capital income 資本收益   dZIruZ)x
 
capital outlay 資本支出   L_{gM`UFc  
capital stock 股本   :|TQi9L$rj  
capital stock certificate 股票   >tQ$V<YB
 
carried down 移後   ..a@9#D  
carried forward 移下頁   dm`:']?  
cash 現金   O;CC(  
cash account 現金賬戶  
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cash in bank 存銀行現金   &(/QJ`*8  
cash on delivery 交貨收款   "IuPg=|#  
cash on hand 庫存現金   -?Kd[Ma  
cash payment 現金支付   >'g>CD!  
cash purchase 現購   trm-&e7q?;  
cash sale 現沽   3" HX':8x  
cashier 出?#123;員   gWLhO|y  
cashiers check 本票   ?j|i|WUD  
certificate of deposit 存款單折   -hpC8YS  
certificate of indebtedness 借據   5ji#rIAhxh  
certified check 保付支票   mh"9V5T  
certified public accountant 會計師   C]GW u~QF  
charges 費用   ]G
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charge for remittances 匯水手續費   T'${*NVn  
charter 營業執照   #.W^7}H   
chartered accountant 會計師   9~ rYLR(v  
chattles 動產   "R %3v.Z  
check 支票   .z}*!   
che stub 支票存根   ]!'9Y}9a  
closed account 己結清賬戶   ['JIMcD  
closing 結算   gq~6jf>  
closing entries 結賬紀錄   e{E8_2d  
closing stock 期末存貨   JS#AoPWA  
closing the book 結賬   j&w4yY  
columnar journal 多欄日記賬   ?v@pB>NZ  
combination 聯合   IEeh9:Km  
commission 佣金   SEXmVFsQ
 
commodity 商品   /?_5!3KJ  
common stock 普通股   pZV=Co3!I  
company 公司   _]6n]koD,  
compensation 賠償   4B$|UG  
compound interest 複利   y\@INA^  
consignee 承銷人   `w K6B5>  
consignment 寄銷   Q1^kU0M}  
consignor 寄銷人   3u@=]0ZN  
consolidated balance sheet 合併資產負債表   9`Zwa_Tni  
consolidated profit and loss account 合併損益表   45U!\mG  
consolidation 合併   n1PV/  Z  
construction cost 營建成本   mT&?DZ9<  
construction revenue 營建收入   `FHKQS5  
contract 合同   7x//4G   
control account 統制賬戶   e YD-8*  
copyright 版權   `g^bQx  
corporation 公司   u=f}t=3  
cost 成本   &[qJ=HMm I  
cost accounting 成本會計   N"-U)d-.  
cost of labour 勞工成本   ,ocAB;K  
cost of production 生產成本   A40Q~X  
cost of manufacture 製造成本   DM=`hyf(v  
cost of sales 銷貨成本   ..;ep2jSs  
cost price 成本價格   Mi:i1i cdn  
credit 貸方   D]NJ^.X  
credit note 收款通知單   ePscSMx&  
creditor 債權人   ?AYb@&%  
crossed check 橫線支票   c$b~?Mx  
current account 往來活期賬戶   e=sV>z>  
current asset 流動資產   kX "*kD  
current liability 流動負債   -n~%v0D8c  
current profit and loss 本期損益   +V9<ug6T  
debit 借方   ?4H>1Wk
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debt 債務   Ngw/H)<c  
debtor 債務人   )JXy>q#  
deed 契據   NT;cT
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deferred assets 遞延資產   fX{Xw0  
deferred liabilities 遞延負債   <RJ+f-  
delivery 交貨   ^k5#{?I  
delivery expense 送貨費   >^J
  
delivery order 出貨單   ykD-
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demand draft 即期匯票   5nS}h76mZ  
demand note 即期票據   $5N\sdyZxg  
demurrage charge 延期費  
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deposit 存款   wuKr9W9Xa  
deposit slip 存款單   ;fxrOfb  
depreciation 折舊   3S{
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direct cost 直接成本   ES ?6  
direct labour 直接人工   qx";G  
director 董事   OCv,EZ  
discount 折扣   DyM<aT  
discount on purchase 進貨折扣   eZMfn$McJv  
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