[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。   4f(Kt,0  
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acceptance 承兌   @HZKc\1  
account 賬戶   E}%hz*Q)(  
accountant 會計員   uEc<}pV  
accounting 會計   $gBd <N9|c  
accounting system 會計制度   Y(.OF Q  
accounts payable 應付賬款   7ugZE93!  
accounts receivable 應收賬款   7d92Pe  
accumulated profits 累積利益   CK, 6ytB  
adjusting entry ?#123;整記錄   > iE!m  
adjustment ?#123;整   `jST  
administration expense 管理費用   FKe,qTqa  
advances 預付   zhY+x<-  
advertising expense 廣告費   1-RIN}CSd  
agency 代理   p4p@^@<>X  
agent 代理人   ie-vqLc  
agreement 契約   czlFr|O;  
allotments 分配數    +cU>k}  
allowance 津貼   @ P|LLG'  
amalgamation 合併   RpLE 02U  
amortization 攤銷   "`6n6r42  
amortized cost 應攤成本   )Ud-}* g  
annuities 年金   mo~*C   
applied cost 已分配成本   tGB@$UmfU  
applied expense 已分配費用   :$MG*/Q  
applied manufacturing expense 己分配製造費用   !|c|o*t{  
apportioned charge 攤派費用   (knp#  
appreciation 漲價   /c):}PJ^#7  
article of association 公司章程   Z $J#|  
assessment 課稅   jY_T/233d  
assets 資產   02BuX]_0g  
attorney fee 律師費   yoAfc  
audit 審計   u{["50~  
auditor 審計員   qC'{;ko  
average 平均數   mDZ*E!B  
average cost 平均成本   uYrfm:4S  
bad debt 壞賬   :x_'i_w  
balance 餘額   .jMq  
balance sheet 資產負債表   $['Bv  
bank account 銀行賬戶   'U'yC2BI n  
bank balance 銀行結存   .5  
bank charge 銀行手續費   9)VF 1L
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bank deposit 銀行存款   UwC=1g U  
bank discount 銀行貼現   ?ve#} \  
bank draft 銀行匯票   ExRe:^yU\  
bank loan 銀行借款   ZoArQ(YFy  
bank overdraft 銀行透支   WOh|U4vt  
bankers acceptance 銀行承兌   &>H!}"Yk  
bankruptcy 破產   r1fGJv1!o  
bearer 持票人   5Enotp[  
beneficiary 受益人   z2Z^~,i  
bequest 遺產   "Ky; a?Y  
bill 票據   F5o+kz$;  
bill of exchange 匯票   :_QCfH  
bill of lading 提單   fU!<HDh  
bills discounted 貼現票據   H:"maS\I  
bills payable 應付票據   z3uW)GQ.  
bills receivable 應收票據   p<: !)kt  
board of directors 董事會   Ao/ jt<  
bonds 債券   Y
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bonus 紅利   kY'T{Sm1^  
book value 賬面價值   puT'y  
bookkeeper 簿記員   |\n_OS7  
bookkeeping 簿記   rb{P :MX  
branch office general ledger 支店往來賬戶   Afk$?wkL  
broker 經紀人   }CfqG?)  
brought down 接前   n9s iX  
brought forward 接上頁   VsA'de!V4[  
budget 預算   9Vf1Xz  
by-product 副產品   xCtm Xo  
by-product sales 副產品銷售   Q?X>E3=U  
capital 股本   Gm\/Y:U  
capital income 資本收益   _/O25% l  
capital outlay 資本支出   W2.qhY5  
capital stock 股本   D1&A,2wO  
capital stock certificate 股票   GaSPJt   
carried down 移後   : >>@rF ,  
carried forward 移下頁   GH
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cash 現金   LQjsOo  
cash account 現金賬戶   "U7qo}`I  
cash in bank 存銀行現金   ?@V[#.  
cash on delivery 交貨收款   JY6 Qp  
cash on hand 庫存現金   Qca&E`~Q  
cash payment 現金支付   zk( U8C+  
cash purchase 現購   |7zd%!  
cash sale 現沽   5ls6t{Ci  
cashier 出?#123;員   [}&Sxgv  
cashiers check 本票   )wNP( @$L  
certificate of deposit 存款單折   ` Jdb;  
certificate of indebtedness 借據   M|Rb&6O  
certified check 保付支票   2p"WTd  
certified public accountant 會計師   8Ac:_Zg  
charges 費用   73){K?R  
charge for remittances 匯水手續費   ] KmO$4  
charter 營業執照   =%/)m:f!^  
chartered accountant 會計師   H*)NLp  
chattles 動產   e;(0(rI  
check 支票   l'eyq}&  
che stub 支票存根   o]opdw  
closed account 己結清賬戶   mrw=T.  
closing 結算   4]E3cAJ  
closing entries 結賬紀錄   )6aAB|  
closing stock 期末存貨   

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closing the book 結賬   bcYF\@};  
columnar journal 多欄日記賬   Bi{$@n&?f  
combination 聯合   :ijAqfX  
commission 佣金   mWvl38  
commodity 商品   ,S!azN=  
common stock 普通股   V 0rZz  
company 公司   O<V4HUW  
compensation 賠償   E@b(1@  
compound interest 複利   |)*fRL,  
consignee 承銷人   VzVc37Z>6  
consignment 寄銷   J Px~VnE%%  
consignor 寄銷人   5^x1cUB]  
consolidated balance sheet 合併資產負債表   g pOC`=  
consolidated profit and loss account 合併損益表   .;N1N^  
consolidation 合併   pJtex^{!:  
construction cost 營建成本   2=^m9%   
construction revenue 營建收入   RVQh2'w  
contract 合同   d}4Y(   
control account 統制賬戶   &mx)~J^m  
copyright 版權   .*
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corporation 公司   - RU=z!{  
cost 成本   ^RI?ybDd  
cost accounting 成本會計   ~W-PD  
cost of labour 勞工成本   eYvWZJa4  
cost of production 生產成本   mVpMh#zw  
cost of manufacture 製造成本   n~V  ]Z  
cost of sales 銷貨成本   sc,vj'r  
cost price 成本價格   k1D@fiz  
credit 貸方   p|p l  
credit note 收款通知單   bXNk%W[n  
creditor 債權人   ,JQp'e  
crossed check 橫線支票   h[@tZ(jrY  
current account 往來活期賬戶   e(<str
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current asset 流動資產   736Jq^T  
current liability 流動負債   Ob< {G"  
current profit and loss 本期損益   #iHs* /85  
debit 借方   mUikA9u5=  
debt 債務   OD!
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debtor 債務人   JVSA&c%3  
deed 契據   ?m\t|/0Q  
deferred assets 遞延資產   @/ohg0  
deferred liabilities 遞延負債   ][p>Y>:b-  
delivery 交貨   d\g J$ ~^K  
delivery expense 送貨費   ,1
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delivery order 出貨單   YF>m$?;  
demand draft 即期匯票   m0a?LY  
demand note 即期票據   1^}[&ar  
demurrage charge 延期費   85Otss/mM  
deposit 存款   ) iN /ua  
deposit slip 存款單   oV|4V:G q  
depreciation 折舊   LAS'u"c|  
direct cost 直接成本   yj.7'{mA  
direct labour 直接人工   EZ`te0[  
director 董事   A"dR{8&0  
discount 折扣   S(*sw 0O@+  
discount on purchase 進貨折扣   ?q{,R"  
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