[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。   U9b?i$  
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acceptance 承兌   PkI:*\R  
account 賬戶   rE@T79"  
accountant 會計員   ca+5=+X7  
accounting 會計   KYzv$oK  
accounting system 會計制度   N F)~W#  
accounts payable 應付賬款   #o1=:PQaC  
accounts receivable 應收賬款   %|s+jeUDn|  
accumulated profits 累積利益   %*BlWk!Q  
adjusting entry ?#123;整記錄   2-Y <4'>  
adjustment ?#123;整   J!5$,%v  
administration expense 管理費用   ]_N|L|]M  
advances 預付   cnTaJ/o  
advertising expense 廣告費   oudxm[/U  
agency 代理   Lemui)  
agent 代理人    w@,zFV  
agreement 契約   ZP
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allotments 分配數   /?SLdW  
allowance 津貼   t!RiUZAo  
amalgamation 合併   N7e"@Ic  
amortization 攤銷   1GzAG;UUo6  
amortized cost 應攤成本   6}r`/?"A1  
annuities 年金   *}P~P$q%  
applied cost 已分配成本   m*JaXa  
applied expense 已分配費用   yPq'( PV  
applied manufacturing expense 己分配製造費用   |\pbir  
apportioned charge 攤派費用   %c4Hse#Y  
appreciation 漲價   | Bi!  
article of association 公司章程   &jmRA';sK  
assessment 課稅   .V,@k7U,V  
assets 資產   ](hE^\ SC  
attorney fee 律師費   =>-Rnc @  
audit 審計   #ep`nf0x  
auditor 審計員   ;+"+3  
average 平均數   eio4k-  
average cost 平均成本   !r<pmr3f@7  
bad debt 壞賬   50X([hIr  
balance 餘額   $< JaLS  
balance sheet 資產負債表   |ZmUNiAa  
bank account 銀行賬戶   { ;2PL^i  
bank balance 銀行結存   _bNzX
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bank charge 銀行手續費   q.;u?,|E/  
bank deposit 銀行存款   u i?  
bank discount 銀行貼現   $&=S#_HQS  
bank draft 銀行匯票   X(NLtO w  
bank loan 銀行借款   \ kZ?
 
bank overdraft 銀行透支   ez|)ph7  
bankers acceptance 銀行承兌   kDsFR#w&`  
bankruptcy 破產   %KLp ig  
bearer 持票人   FYpzQ6s~  
beneficiary 受益人   :=Nz}mUV  
bequest 遺產   ')cMiX\v  
bill 票據   > ;*b|Ik  
bill of exchange 匯票   uLV#SQ=bZN  
bill of lading 提單   *}*FX+px)  
bills discounted 貼現票據   A*\.NTM  
bills payable 應付票據   d$1@4r  
bills receivable 應收票據   Qnsi`1mASr  
board of directors 董事會   a^I\ /&aw'  
bonds 債券   #p nI\  
bonus 紅利   K|[*t~59  
book value 賬面價值   H:V2[y8\  
bookkeeper 簿記員   GB=X5<;  
bookkeeping 簿記   M<v%CawS  
branch office general ledger 支店往來賬戶   9w7n1k.  
broker 經紀人   XwJ7|cB  
brought down 接前   EFM5,gB.m  
brought forward 接上頁   s*.hl.k.  
budget 預算   fumm<:<CLO  
by-product 副產品   fbe[@#:  
by-product sales 副產品銷售   ?82xdpg  
capital 股本   VZKvaxIk
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capital income 資本收益   ``hf= `We  
capital outlay 資本支出   [<@.eH$hU/  
capital stock 股本   <eWf<  
capital stock certificate 股票   bKMy|_  
carried down 移後   m+]K;}.}R  
carried forward 移下頁   V@g'#={r  
cash 現金   cQ R]le%(  
cash account 現金賬戶   _uy44;zq  
cash in bank 存銀行現金   \"P%`C  
cash on delivery 交貨收款   0Qf,@^zL*  
cash on hand 庫存現金   3[Qxd{8r  
cash payment 現金支付   zBzZxK>$  
cash purchase 現購   yb\_zE\  
cash sale 現沽   GjvOM y  
cashier 出?#123;員   AP 2_MV4W  
cashiers check 本票   *Q "wwpl?  
certificate of deposit 存款單折   6a~|K-a6  
certificate of indebtedness 借據   +~ P2C6@G  
certified check 保付支票   ;,%fE2c  
certified public accountant 會計師   ek*rp`y]  
charges 費用   )vE~'W  
charge for remittances 匯水手續費   AP?R"%  
charter 營業執照   ia!y!_L\'  
chartered accountant 會計師   Ng2twfSl$  
chattles 動產   pmyXLT  
check 支票   G[uK-U  
che stub 支票存根   "#2a8#  
closed account 己結清賬戶    iu=7O  
closing 結算   UGV+/zxIM  
closing entries 結賬紀錄   ,is3&9  
closing stock 期末存貨   2*laAB
 
closing the book 結賬   qN9(S:_Px  
columnar journal 多欄日記賬   (R=:X+ k  
combination 聯合   (c=6yV@  
commission 佣金   8Fz#A.%P
 
commodity 商品   p>v$FiV2N  
common stock 普通股   $9_xGfx}  
company 公司   *av<E  
compensation 賠償   iL-(O;n  
compound interest 複利   *&^Pj%DX  
consignee 承銷人   t%/&c::(6  
consignment 寄銷   l<58A7   
consignor 寄銷人   /T0F"e)Ci  
consolidated balance sheet 合併資產負債表   6H.0vN&  
consolidated profit and loss account 合併損益表   hF~n)oQ  
consolidation 合併   FXG]LoP  
construction cost 營建成本   H)kwQRfu  
construction revenue 營建收入   3nO]Ge"w'n  
contract 合同   {HltvO%8  
control account 統制賬戶   'CM|@ Zz%  
copyright 版權   *K8$eDNZ  
corporation 公司   \kL3.W_  
cost 成本   ?jv
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cost accounting 成本會計   &R'c.  
cost of labour 勞工成本   O`IQ(,yef  
cost of production 生產成本   t&C1Oo}=3  
cost of manufacture 製造成本   & p  
cost of sales 銷貨成本   99e.n0  
cost price 成本價格   g[' ^L+hd  
credit 貸方   -">;-3,K  
credit note 收款通知單   AUG#_HE]k  
creditor 債權人   [.7d<oY  
crossed check 橫線支票   )4e.k$X^  
current account 往來活期賬戶   oGnSPI5KGC  
current asset 流動資產   |.: 
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current liability 流動負債   ].w4$OJ?  
current profit and loss 本期損益   cKca;SNql1  
debit 借方   U`(ee*}o  
debt 債務   i &nSh ]KK  
debtor 債務人   :'X&bn  
deed 契據   y&$A+peJ
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deferred assets 遞延資產   1hY{k{+o  
deferred liabilities 遞延負債   =7=]{Cx[  
delivery 交貨   pK>N-/?a  
delivery expense 送貨費   C2kPMB=Xo  
delivery order 出貨單   g*AWE,%=|  
demand draft 即期匯票   m]6mGp  
demand note 即期票據   hR?{3d# x2  
demurrage charge 延期費   #CTE-W"|HE  
deposit 存款   `KoV_2|  
deposit slip 存款單   zj{pJOM06  
depreciation 折舊   AlaW=leTe  
direct cost 直接成本   ZPLm]I\]  
direct labour 直接人工   lfow1WRF  
director 董事   V+Y%v.F  
discount 折扣   Woym/[i  
discount on purchase 進貨折扣   `r6,+&  
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