[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。   )pgrl  
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acceptance 承兌   %w"nDu2Gcv  
account 賬戶   1~5trsB+5  
accountant 會計員   >SI<rR[~%  
accounting 會計   B5=($?5^6%  
accounting system 會計制度   d#_m.j  
accounts payable 應付賬款   Tj`5L6N;8  
accounts receivable 應收賬款   Je7RrCz  
accumulated profits 累積利益   |!*Xl) ]  
adjusting entry ?#123;整記錄   j$@tK0P  
adjustment ?#123;整   _a'A~JY  
administration expense 管理費用   8b&uU [  
advances 預付   l I-p_K  
advertising expense 廣告費   xAdq+$><  
agency 代理   +1`t}hO  
agent 代理人   vv5i? F  
agreement 契約   ]n v( aM?d  
allotments 分配數   k3hkk:W  
allowance 津貼   BGWAh2w6  
amalgamation 合併   p+w8$8)  
amortization 攤銷   v.g"{us  
amortized cost 應攤成本   X"*^l_9-v  
annuities 年金   <@#PF$!  
applied cost 已分配成本   !~ rt:Z  
applied expense 已分配費用   _"N\b%CkO  
applied manufacturing expense 己分配製造費用   PpOlt.yui  
apportioned charge 攤派費用   @u9
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appreciation 漲價   QZYU0; VF  
article of association 公司章程   *"9<TSU%m  
assessment 課稅   rY}B-6qJn  
assets 資產   P:!)9
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attorney fee 律師費   oyeG$ mpg  
audit 審計   FjKq%.=#  
auditor 審計員   D<):ZfUbI  
average 平均數   By((,QpB  
average cost 平均成本   :)c80`-E  
bad debt 壞賬   D3]BTkMMS;  
balance 餘額   &O1v,$}'  
balance sheet 資產負債表   L\ j:  
bank account 銀行賬戶   9 ) {  
bank balance 銀行結存   La,QB3K/  
bank charge 銀行手續費   yYTVXs`fVj  
bank deposit 銀行存款   tYe:z:7l?<  
bank discount 銀行貼現   U}AX0* S  
bank draft 銀行匯票   ^Kq|ID AP  
bank loan 銀行借款   ;e{5)@h$  
bank overdraft 銀行透支   ?0vNEz[  
bankers acceptance 銀行承兌   x>3@R0A1:  
bankruptcy 破產   5K.+CO <  
bearer 持票人   G\~^&BAC  
beneficiary 受益人   aG27%(@  
bequest 遺產   zhsx&  
bill 票據   T9jw X:n  
bill of exchange 匯票   b|?;h21rG  
bill of lading 提單   {B{i(6C(  
bills discounted 貼現票據   +_mr  
bills payable 應付票據   }Ik1bkK  
bills receivable 應收票據   h)dRR_  
board of directors 董事會   IN!02`H  
bonds 債券    ]PX}b  
bonus 紅利   .W.;~`EW  
book value 賬面價值   ; B$*)X9  
bookkeeper 簿記員   Ft-6m%  
bookkeeping 簿記   ti_u!kNv  
branch office general ledger 支店往來賬戶   DeQDH5X"  
broker 經紀人   3H8Al  
brought down 接前   MOH
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brought forward 接上頁   S+T|a:]\7  
budget 預算   ==9ZFdf  
by-product 副產品   b! tludb  
by-product sales 副產品銷售   jD9lz-Y@  
capital 股本   ^gg!Me
 
capital income 資本收益   jnBC;I[:  
capital outlay 資本支出   V SAafux  
capital stock 股本   )I9aC~eAD  
capital stock certificate 股票   Yj8&  
carried down 移後   >t#\&|9I  
carried forward 移下頁   Q[_Ni15  
cash 現金   nCaLdj?  
cash account 現金賬戶   p_6P`Yx^e  
cash in bank 存銀行現金   fusPMf *[  
cash on delivery 交貨收款   14l; *  
cash on hand 庫存現金   A,<@m2  
cash payment 現金支付   =K'L|QKF  
cash purchase 現購   3$_2weZxYn  
cash sale 現沽   /hci\-8N~  
cashier 出?#123;員   aN'0}<s  
cashiers check 本票   MSYN1  
certificate of deposit 存款單折   `:5,e/5,  
certificate of indebtedness 借據   x# 8IZ  
certified check 保付支票   
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certified public accountant 會計師   5 ,ZRP'oI  
charges 費用   SIv[9G6  
charge for remittances 匯水手續費   4ftj>O  
charter 營業執照   2"M
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chartered accountant 會計師   \=g!$  
chattles 動產   eH[y[~r  
check 支票   l<N?'
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che stub 支票存根   [V5-%w^  
closed account 己結清賬戶   _85E=  
closing 結算   +]L)>$6  
closing entries 結賬紀錄   rWe 8D/oc  
closing stock 期末存貨   =t.F2'<[Z  
closing the book 結賬   .tp=T  
columnar journal 多欄日記賬   +Ag#B*   
combination 聯合   Pz {Ig  
commission 佣金    `~E<Sf<M  
commodity 商品   HA\A$>  
common stock 普通股   a71}y;W  
company 公司   qKs7WBRJy  
compensation 賠償   Wa/geQE1<  
compound interest 複利   .~,^u  
consignee 承銷人   G5+]DogS  
consignment 寄銷   rgn|24x  
consignor 寄銷人   Te}IMi:  
consolidated balance sheet 合併資產負債表   z1qUz7  
consolidated profit and loss account 合併損益表   UP*yeT,P,  
consolidation 合併   B>aEHb  
construction cost 營建成本   p[gAZ9  
construction revenue 營建收入   cJV!>0ua  
contract 合同   ]>*I)H)  
control account 統制賬戶   a;yV#Y  
copyright 版權   4^BLSK~(  
corporation 公司   l~{T#Q  
cost 成本   %\

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cost accounting 成本會計   :z124Zf  
cost of labour 勞工成本   8fEAY
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cost of production 生產成本   !g/_w  
cost of manufacture 製造成本   ! $XO U'n  
cost of sales 銷貨成本   ]o!&2:'N`  
cost price 成本價格   #PPsRKj3c  
credit 貸方   ?e2Y`0  
credit note 收款通知單    l58l  
creditor 債權人   -%N}A3m!5  
crossed check 橫線支票   {{GHzW  
current account 往來活期賬戶   EyPy*_A  
current asset 流動資產   ;
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current liability 流動負債   |: / @t  
current profit and loss 本期損益   *<;&>w8  
debit 借方   <WgG=Kf)N  
debt 債務   0=gF6U  
debtor 債務人   -MsuBf  
deed 契據   5 u
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deferred assets 遞延資產   uvNnW}G4  
deferred liabilities 遞延負債   0-lPhnrp  
delivery 交貨   8Q)y%7{6  
delivery expense 送貨費   #d$d&W~gE  
delivery order 出貨單   J$<:/^t  
demand draft 即期匯票   s+Cl  
demand note 即期票據   _4!7 zW^  
demurrage charge 延期費   
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deposit 存款   $)Jc-V 6E  
deposit slip 存款單   }.w#X  
depreciation 折舊   ^JiaR)#r  
direct cost 直接成本    -kV|  
direct labour 直接人工   =/M$ <+  
director 董事   ^glbxbhI4  
discount 折扣   upZYv~Sa  
discount on purchase 進貨折扣   GF 9ZL  
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