[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。   -'sn0_q/e  
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acceptance 承兌   SuHv{u45  
account 賬戶   9b0M'x'W5  
accountant 會計員   kr_!AW<.tz  
accounting 會計   ;goR0PN  
accounting system 會計制度   !Hk$ t  
accounts payable 應付賬款   \3ZQ:E}5  
accounts receivable 應收賬款   LD~s@}yH>  
accumulated profits 累積利益   iSZiJ4AUq  
adjusting entry ?#123;整記錄   <Rl:=(]i~  
adjustment ?#123;整   8-wW?YTG  
administration expense 管理費用   x*9CK8o=  
advances 預付   \:*<En0  
advertising expense 廣告費   G|p3NhLgO=  
agency 代理   *$KUnd
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agent 代理人   g8_C|lVZi  
agreement 契約   _uR-Z_z  
allotments 分配數   
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allowance 津貼   \rw/d5.  
amalgamation 合併   p:hzLat~  
amortization 攤銷   ]vPa A  
amortized cost 應攤成本   _V9 O,"DDc  
annuities 年金   G2nL#l~@)  
applied cost 已分配成本   qXGAlCq@  
applied expense 已分配費用   4<['%7U_[  
applied manufacturing expense 己分配製造費用   fCMH<}w  
apportioned charge 攤派費用   xz+Y1fYT  
appreciation 漲價   .3B3Z&vr  
article of association 公司章程   ^Fl6-|^~  
assessment 課稅   (X rrno z  
assets 資產   Y!kz0 ([  
attorney fee 律師費   J#0oL_xY#  
audit 審計   U[$KQEJYj  
auditor 審計員   s{-`y`JP  
average 平均數   C6XTId=y#_  
average cost 平均成本   uF!3a$4]  
bad debt 壞賬   <&?gpRK  
balance 餘額   m})q8b!S  
balance sheet 資產負債表   z|Hc=AU8y  
bank account 銀行賬戶   0`KB|=>  
bank balance 銀行結存   3sk$B%a>Z  
bank charge 銀行手續費   4DVkycM  
bank deposit 銀行存款   JeR8Mb  
bank discount 銀行貼現   e
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bank draft 銀行匯票   Dj<]eG]  
bank loan 銀行借款   VK*2`Z1  
bank overdraft 銀行透支   :%dIX}F  
bankers acceptance 銀行承兌   >A$J5B>d  
bankruptcy 破產   wp!<u %  
bearer 持票人   <"uT=]wZ=  
beneficiary 受益人   '8NKrI  
bequest 遺產   K)Nbl^6x  
bill 票據   DRo@gYDn  
bill of exchange 匯票   8?GS:+  
bill of lading 提單   oRM,_  
bills discounted 貼現票據   h^P>,dy0  
bills payable 應付票據   JD^&d~n_  
bills receivable 應收票據   Lc|5&<8ZG1  
board of directors 董事會   A2o;YyF  
bonds 債券   t5z6{`  
bonus 紅利   SWjOJjn  
book value 賬面價值   K_iy^|0)5]  
bookkeeper 簿記員   +e0]Y8J{  
bookkeeping 簿記   f:k3j}&  
branch office general ledger 支店往來賬戶   $X%GzrN  
broker 經紀人   APT'2-I_  
brought down 接前   V
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brought forward 接上頁   zaX!f~;"  
budget 預算   j:%~:  
by-product 副產品   q|,I\H5}  
by-product sales 副產品銷售   TqNEU<S/t  
capital 股本   //G5lW/*  
capital income 資本收益   ?-,v0#  
capital outlay 資本支出   D?rQQxb  
capital stock 股本   ,.`";='o  
capital stock certificate 股票   (Al.hEs'  
carried down 移後   ]@op  
carried forward 移下頁   {m9OgR5U  
cash 現金   Dg]ua5jk  
cash account 現金賬戶   0px@3/  
cash in bank 存銀行現金   YF=@nR$_~j  
cash on delivery 交貨收款   oJK]oVX9i  
cash on hand 庫存現金   H&6
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cash payment 現金支付   jNN$/ZWm  
cash purchase 現購   x.r~e)x=  
cash sale 現沽   im^G {3z  
cashier 出?#123;員   tr2@{xb  
cashiers check 本票   ,UQ4`Mh^L  
certificate of deposit 存款單折   tvptawA.  
certificate of indebtedness 借據   ,cs`6Bd4  
certified check 保付支票   J<:qzwh  
certified public accountant 會計師   m,3?*0BMp=  
charges 費用   9hI4',(rE  
charge for remittances 匯水手續費   JBdZ ]  
charter 營業執照   /sENoQR  
chartered accountant 會計師   7-+X -Y?  
chattles 動產   /<Cl\q2 A  
check 支票   @`U78)]  
che stub 支票存根   &yzC\XdA  
closed account 己結清賬戶   __""!Yz  
closing 結算   F;jl0)fBR=  
closing entries 結賬紀錄   _;J
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closing stock 期末存貨   VAc-RaA  
closing the book 結賬   U]dz_%CRP  
columnar journal 多欄日記賬   m
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combination 聯合   WO*YBH@  
commission 佣金   j_
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commodity 商品   p"/1Kwqx  
common stock 普通股   8^;[c  
company 公司   %FGPsHH  
compensation 賠償   s4lkhoN\t  
compound interest 複利   no+{9Uf  
consignee 承銷人   in-/  
consignment 寄銷   .O'S@ %]  
consignor 寄銷人   zbP
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consolidated balance sheet 合併資產負債表   I ms?^`N  
consolidated profit and loss account 合併損益表   bF:vD&Sf  
consolidation 合併   >t u3m2  
construction cost 營建成本   Mw7 ~:O`  
construction revenue 營建收入    m2%uGqz  
contract 合同   r4jW=?|  
control account 統制賬戶   Y_S^B)y  
copyright 版權    N\DEY]  
corporation 公司   4~ 4PZ  
cost 成本   k( 1rp|qf  
cost accounting 成本會計   4x
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cost of labour 勞工成本   !l@IG  C  
cost of production 生產成本   DqrS5!C  
cost of manufacture 製造成本   NFPW#-TF  
cost of sales 銷貨成本   t/HMJ  
cost price 成本價格   MuYr?1<q  
credit 貸方   K9}ppgL'$  
credit note 收款通知單   R_.C,mR ?  
creditor 債權人   ?)-*&1cv  
crossed check 橫線支票   V;
ZyAp  
current account 往來活期賬戶   `DO`c>>K  
current asset 流動資產   E=GC q=Uw  
current liability 流動負債   #\iQ`Q<B  
current profit and loss 本期損益   Zse3e  
debit 借方   T5,/;e  
debt 債務   83:m7;  
debtor 債務人   ( }5k"9Z  
deed 契據   n NZq`M  
deferred assets 遞延資產   2pH2s\r<UJ  
deferred liabilities 遞延負債   z}yntY]n  
delivery 交貨   J`;G9'n2  
delivery expense 送貨費   eI8^T?  
delivery order 出貨單   }8GCO Y  
demand draft 即期匯票   "P.7FD  
demand note 即期票據   cysYjuI i  
demurrage charge 延期費   +w:[By"  
deposit 存款   ;^lVIS%&{  
deposit slip 存款單   z m\=4^X  
depreciation 折舊   vLJ<_&6  
direct cost 直接成本   8vz9o <I  
direct labour 直接人工   yC4JYF]JN  
director 董事   [oKc<o7)~"  
discount 折扣   jwyJ=W-  
discount on purchase 進貨折扣   TZi%,yK  
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