[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。   q G :jnl  
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acceptance 承兌   ?z)y%`}  
account 賬戶   Ckl7rpY+  
accountant 會計員   RvyBg:Aj5  
accounting 會計   \p>]G[g  
accounting system 會計制度   ?l\gh
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accounts payable 應付賬款   a`EGx{q(  
accounts receivable 應收賬款   AhbT/  
accumulated profits 累積利益   qrkRD*a  
adjusting entry ?#123;整記錄   bMqu5G_q  
adjustment ?#123;整   xY\*L:TwW  
administration expense 管理費用   zJG x5JC  
advances 預付   &J6o$i  
advertising expense 廣告費  
5O;a/q8"  
agency 代理   BDRYip[Sa  
agent 代理人   \pewbu5^  
agreement 契約   A]tf>H#1  
allotments 分配數   s{"`=dKT  
allowance 津貼   )MD*)O  
amalgamation 合併   7U{b+=,wK  
amortization 攤銷   lry&)G=5  
amortized cost 應攤成本   4PO% qO  
annuities 年金   N1s$3Ul  
applied cost 已分配成本   :]u}xDv3  
applied expense 已分配費用   RKoP6LGw  
applied manufacturing expense 己分配製造費用   (2O} B.6  
apportioned charge 攤派費用   2vh!pez_  
appreciation 漲價   8aZey_Hw;+  
article of association 公司章程   "x:)$@  
assessment 課稅   @R'g@+{I  
assets 資產   }GoOE=rhY  
attorney fee 律師費   D)O6|DiO  
audit 審計   T4Ho
Sei  
auditor 審計員   PBAz`y2  
average 平均數   ld!6|~0U  
average cost 平均成本   ~/|unV  
bad debt 壞賬   `G ;Lz^  
balance 餘額   sh
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balance sheet 資產負債表   9p[W :)P4d  
bank account 銀行賬戶   m mJ)m  
bank balance 銀行結存   <PfPh~  
bank charge 銀行手續費   nIT^'  
bank deposit 銀行存款   9s\i
(/RxW  
bank discount 銀行貼現   9?}rpA`P  
bank draft 銀行匯票   CQ8o9A/  
bank loan 銀行借款   vYMbs
on}  
bank overdraft 銀行透支   XftJ=  *  
bankers acceptance 銀行承兌   M|Dwk3#  
bankruptcy 破產   3'sWlhf;  
bearer 持票人   /K1 $_  
beneficiary 受益人   a_pCjG89  
bequest 遺產   St3(1mApl  
bill 票據   3f:1D=f  
bill of exchange 匯票   <_sT]?N#  
bill of lading 提單   :i,c<k  
bills discounted 貼現票據   4M0
v1`k  
bills payable 應付票據   OuBMVn  
bills receivable 應收票據   Yyo9{4v+p{  
board of directors 董事會   ]:E! i^C`Z  
bonds 債券   {Jw<<<G  
bonus 紅利   d'AviW>  
book value 賬面價值   }*}`)rj,  
bookkeeper 簿記員   Y%CL@G60  
bookkeeping 簿記   dWB8  
branch office general ledger 支店往來賬戶   :LIKp;  
broker 經紀人   L yA(.  
brought down 接前   E!}-qbH^  
brought forward 接上頁   VI|DMx   
budget 預算   IjB*myN.  
by-product 副產品   hml\^I8Q>F  
by-product sales 副產品銷售   |{/O)3  
capital 股本   ~g4rGz  
capital income 資本收益   @'<j!CqQ o  
capital outlay 資本支出   ,5<`+w#a  
capital stock 股本   Eps\iykB  
capital stock certificate 股票   bF Y)o Z  
carried down 移後   5k%N<e``  
carried forward 移下頁   H`6Jq?\  
cash 現金   *Xtc`XH  
cash account 現金賬戶   3R=3\;  
cash in bank 存銀行現金   SVs~
,  
cash on delivery 交貨收款   X_sG6Q@  
cash on hand 庫存現金   GaK_9Eg-2  
cash payment 現金支付   #g`cih=QL  
cash purchase 現購   }PIGj}F/  
cash sale 現沽   dpGQ0EzH^  
cashier 出?#123;員   A6x_!  
cashiers check 本票   G}dOx}kT  
certificate of deposit 存款單折   L%s4snE  
certificate of indebtedness 借據   Znl>*e/|  
certified check 保付支票   SE}RP3dF!  
certified public accountant 會計師   !K^kKP*l  
charges 費用   ;AL@<,8  
charge for remittances 匯水手續費   CTbhwY(/  
charter 營業執照   N1 3;hB<  
chartered accountant 會計師   hq8/`u YF  
chattles 動產   Q0"F>%Cn  
check 支票   #<i><EG  
che stub 支票存根  
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closed account 己結清賬戶   a9EI7pnq  
closing 結算   'ZZWH  
closing entries 結賬紀錄   #&2N,M!Q  
closing stock 期末存貨   <#x%A0  
closing the book 結賬   >yT@?!/Q>'  
columnar journal 多欄日記賬   6$vh qg}f  
combination 聯合   *
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commission 佣金   GwpBDMk  
commodity 商品   > %cWTC  
common stock 普通股   >A(?Pn{|a  
company 公司   wR<QeH'V  
compensation 賠償   O<d?'{  
compound interest 複利   ZRq}g:  
consignee 承銷人   bb:|1D  
consignment 寄銷   X$h~d8@r  
consignor 寄銷人   pQMpkAX  
consolidated balance sheet 合併資產負債表   F']%q 0  
consolidated profit and loss account 合併損益表  
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consolidation 合併   k-DB~-L  
construction cost 營建成本   GoVPo'  
construction revenue 營建收入   09;'z  
contract 合同   j!_^5d#d  
control account 統制賬戶   yb.|7U?/x  
copyright 版權   E0B2>V  
corporation 公司   t?H;iBrpxd  
cost 成本   RJsG]`  
cost accounting 成本會計   K84c E  
cost of labour 勞工成本   6M vRR  
cost of production 生產成本   *rFbehfH  
cost of manufacture 製造成本   L\?g/l+k  
cost of sales 銷貨成本   b%jG?HSu  
cost price 成本價格   Cv(N5mA2  
credit 貸方   jc~*#\N  
credit note 收款通知單   GKx,6E#JM  
creditor 債權人   [W\atmd"  
crossed check 橫線支票   "KE38`NL  
current account 往來活期賬戶   gsm^ {jB  
current asset 流動資產   svRaU7<UDN  
current liability 流動負債   ,u^0V"hJ  
current profit and loss 本期損益   12'(MAP  
debit 借方   B5r_+?=2e  
debt 債務   7^TXlWn^G  
debtor 債務人   2bxMIr  
deed 契據   A;`U{7IST  
deferred assets 遞延資產   Zy3&Zt  
deferred liabilities 遞延負債   x[~OVG0M*  
delivery 交貨   GfPz^F=ie.  
delivery expense 送貨費   ^JVP2L>o*  
delivery order 出貨單   ;Hp'x_xQ  
demand draft 即期匯票   &j@J<*k  
demand note 即期票據   KXfW&d(Pk  
demurrage charge 延期費   .
EZ {d  
deposit 存款   zXU{p\;)\  
deposit slip 存款單   6$<o^Ha*R  
depreciation 折舊   )j|y.[  
direct cost 直接成本   /lQ0`^yB  
direct labour 直接人工   +Qvgpx>  
director 董事   mKn357:  
discount 折扣   C|@k+^S  
discount on purchase 進貨折扣   5@A=, GPUn  
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