[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。   
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acceptance 承兌   S:DB%V3  
account 賬戶   dAg a(<K  
accountant 會計員    gs9f2t  
accounting 會計   :s8,i$Ex  
accounting system 會計制度   -"(e*&TJ#  
accounts payable 應付賬款   !WbQ`]uN/#  
accounts receivable 應收賬款   YP#OI6u  
accumulated profits 累積利益   iPHMyxT+S  
adjusting entry ?#123;整記錄   L!{^^7  
adjustment ?#123;整   J\2F%kBej?  
administration expense 管理費用  
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advances 預付   sX@e1*YE_  
advertising expense 廣告費   K_RrSI&>  
agency 代理   I</Nmgf  
agent 代理人   !3Pl]S~6!  
agreement 契約   '"I"D9;9  
allotments 分配數  
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allowance 津貼   G-
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amalgamation 合併   &9^c-;Vs  
amortization 攤銷   6Q\n<&,{  
amortized cost 應攤成本   hI/p9 `w  
annuities 年金   !hJ%{.  
applied cost 已分配成本   m.lNKIknQ  
applied expense 已分配費用   Xf#uK\f  
applied manufacturing expense 己分配製造費用   2Q<_l*kk(  
apportioned charge 攤派費用   #He:p$43  
appreciation 漲價   J|3CG;+  
article of association 公司章程   {!x-kF
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assessment 課稅   >O~xu^N?  
assets 資產   `.><$F  
attorney fee 律師費   zu*h9}  
audit 審計   .k[Ptx>  
auditor 審計員   nar=\cs~g  
average 平均數   bZa?h.IF  
average cost 平均成本   vn|X,1o  
bad debt 壞賬   'zRd?Z>%  
balance 餘額   qf ]ax!bK  
balance sheet 資產負債表   r Cmqq/hZ  
bank account 銀行賬戶   GT'%HmQI  
bank balance 銀行結存   d{DlW |_  
bank charge 銀行手續費   [;};qQ-C2  
bank deposit 銀行存款   [D/q%  
bank discount 銀行貼現   y<B "  
bank draft 銀行匯票   y5l4H8{h}  
bank loan 銀行借款   t+66kB N  
bank overdraft 銀行透支   z#O{rwnl  
bankers acceptance 銀行承兌  
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bankruptcy 破產   5%+T~ E*  
bearer 持票人   {>5c,L$  
beneficiary 受益人   G.cs-f  
bequest 遺產   0
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bill 票據   HaLEQ73  
bill of exchange 匯票   nEs l  
bill of lading 提單   #bf^Pq'8  
bills discounted 貼現票據   8
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bills payable 應付票據   \QYs(nm?k  
bills receivable 應收票據   Be?mIwc_g  
board of directors 董事會   J2yq|n?2gq  
bonds 債券   .8g&V|  
bonus 紅利   >Utn[']~  
book value 賬面價值   8C MI\yk  
bookkeeper 簿記員   s2&UeYbIs  
bookkeeping 簿記   \#~~,k 6f  
branch office general ledger 支店往來賬戶   mo<g'|0  
broker 經紀人   !'n+0  
brought down 接前   l1!i3m'x  
brought forward 接上頁   Br-
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budget 預算   .bew,92  
by-product 副產品   w[loV  
by-product sales 副產品銷售   4o CnF+(  
capital 股本   m|e!1_:H  
capital income 資本收益   4}96|2L5  
capital outlay 資本支出   vO <;Gnh~  
capital stock 股本   I%pQ2T$;  
capital stock certificate 股票   iSHNt0Nl  
carried down 移後   g l00$}
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carried forward 移下頁   -3haLdRk6  
cash 現金   R%SsHu"
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cash account 現金賬戶   vzs6YsA  
cash in bank 存銀行現金   LvE|K&R|  
cash on delivery 交貨收款   &Gxk
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cash on hand 庫存現金    m;8_A|$A  
cash payment 現金支付   |0mh*+i  
cash purchase 現購   \:^$ZBQr<n  
cash sale 現沽   <9B43  
cashier 出?#123;員   4 YI ,:  
cashiers check 本票   rHN>fySn7  
certificate of deposit 存款單折   >>K) 4HYID  
certificate of indebtedness 借據   &\K,kS[.r  
certified check 保付支票   Xd
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certified public accountant 會計師   mN *9X[>x  
charges 費用   ;Mw9}Reh@  
charge for remittances 匯水手續費   {.eC"  
charter 營業執照   SlsMMD  
chartered accountant 會計師   aU5t|S6  
chattles 動產   vk.Y2 :  
check 支票   B.|2w  
che stub 支票存根   C$M^<z  
closed account 己結清賬戶   'U5 E{  
closing 結算   }?8K
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closing entries 結賬紀錄   JA())0a  
closing stock 期末存貨   T?E2;j0h'#  
closing the book 結賬   F0]= z-  
columnar journal 多欄日記賬   {/ZB>l@D>8  
combination 聯合   %%klR{  
commission 佣金   CSwNsFDR%  
commodity 商品   Z A7u6 6  
common stock 普通股   @
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company 公司   <)y'Ot0 y  
compensation 賠償   o]PSyVg  
compound interest 複利   tWL9>7]G  
consignee 承銷人   vAU ^<$D27  
consignment 寄銷   cb|`)"<HN  
consignor 寄銷人   ]X@/0  
consolidated balance sheet 合併資產負債表   \ssuO  
consolidated profit and loss account 合併損益表   
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consolidation 合併   X[grVe  
construction cost 營建成本   2 R1S>X  
construction revenue 營建收入   g)xzy^2e  
contract 合同   ]qhVxeUm  
control account 統制賬戶   P4Wd=Xoz6  
copyright 版權   
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corporation 公司   ^J\
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cost 成本   +1F @vag7  
cost accounting 成本會計   HwM:bY N  
cost of labour 勞工成本   I\`:
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cost of production 生產成本   5#q ^lL
  
cost of manufacture 製造成本   CA[ k$Sw*  
cost of sales 銷貨成本   / >.&  
cost price 成本價格   U yTq(7uo  
credit 貸方   7s>d/F3*  
credit note 收款通知單   _17c}o#`5w  
creditor 債權人   SJIJV6}H  
crossed check 橫線支票   =:o)+N
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current account 往來活期賬戶   A3!NEFBK  
current asset 流動資產   a5]~%xdK  
current liability 流動負債   N~Ax78TX  
current profit and loss 本期損益   rx|/]NE;  
debit 借方   C'*1
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debt 債務   mS!/>.1[  
debtor 債務人   ely&'y!  
deed 契據   B=|yjA'Fg  
deferred assets 遞延資產   tJ2l_M^  
deferred liabilities 遞延負債   y#YCc{K [  
delivery 交貨   ~'v^__8  
delivery expense 送貨費   Xqf"Wx(X  
delivery order 出貨單   r(%#@?&  
demand draft 即期匯票   B>YrDJUN  
demand note 即期票據   izmL8U ?t  
demurrage charge 延期費   C Hyb{:<  
deposit 存款   G'}%m;-mt  
deposit slip 存款單   "R4~ 8r  
depreciation 折舊   .:l78>f  
direct cost 直接成本   <J[*~v%(  
direct labour 直接人工   2*%0m^#^6  
director 董事   >(:KEA  
discount 折扣   ?8YHz  
discount on purchase 進貨折扣   JFR,QUT  
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