[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。   R(csJ4F  
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acceptance 承兌   ^b&aDm~(7  
account 賬戶   Z#9{1sHEP  
accountant 會計員   }=wSfr9g  
accounting 會計   n]
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accounting system 會計制度   ] $5rh8  
accounts payable 應付賬款   _wm"v19  
accounts receivable 應收賬款   w LW!_D,/R  
accumulated profits 累積利益   7^S&g.A  
adjusting entry ?#123;整記錄   K~[/n<ks  
adjustment ?#123;整   SMnbI
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administration expense 管理費用   ]Qj65]  
advances 預付   wjY3:S~  
advertising expense 廣告費   ?onZ:s2  
agency 代理   wZ29/{,  
agent 代理人   Q7i^VN  
agreement 契約   WWD\EDnS  
allotments 分配數   iHTxD1D+H  
allowance 津貼   <>p\9rVp*^  
amalgamation 合併   Q5baY\"9^  
amortization 攤銷   bE0cW'6r  
amortized cost 應攤成本   ~bgFU  
annuities 年金   t:W`=^  
applied cost 已分配成本   $lUZm\R|k  
applied expense 已分配費用   ,VbP$1t  
applied manufacturing expense 己分配製造費用   ,)%nLc  
apportioned charge 攤派費用   BoFJ8Ukq|  
appreciation 漲價   0^zu T  
article of association 公司章程   \\BblzGMR  
assessment 課稅   {DAwkJvb]  
assets 資產   ZcIwyh(`  
attorney fee 律師費   g (|p/%H  
audit 審計   *pj&^W?  
auditor 審計員   CI ~+(+q  
average 平均數   _8t{4C  
average cost 平均成本   ?f:FmgQk  
bad debt 壞賬   )J5(M`  
balance 餘額   Gu9Ap<>!  
balance sheet 資產負債表    gryC#  
bank account 銀行賬戶   i yMIP~N,$  
bank balance 銀行結存   2#ypM9  
bank charge 銀行手續費   Iy\K&)5?  
bank deposit 銀行存款   V&[|%jm&  
bank discount 銀行貼現   o)sr E5  
bank draft 銀行匯票   q^k6.5*"  
bank loan 銀行借款   0lY.z$V  
bank overdraft 銀行透支   SkVW8n*s  
bankers acceptance 銀行承兌  

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bankruptcy 破產   ga0W;Vq&X  
bearer 持票人   A03,X;S+  
beneficiary 受益人   -g_PJ.Hk  
bequest 遺產   /id(atiF^  
bill 票據   mam|aRzd  
bill of exchange 匯票   Tj@s\@hv  
bill of lading 提單   KGFm
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bills discounted 貼現票據   e &#qj^  
bills payable 應付票據   N'3Vt8o,  
bills receivable 應收票據   7l%O:M(\  
board of directors 董事會   dKi+~m'w  
bonds 債券   g/J ^YT!  
bonus 紅利   #|xK>;  
book value 賬面價值   |'Z6M];8t  
bookkeeper 簿記員   5o'V}  
bookkeeping 簿記   j8_WEjG  
branch office general ledger 支店往來賬戶   ;y Wfb|!  
broker 經紀人   |?i-y3N  
brought down 接前   ?3k;Yg/  
brought forward 接上頁   >Y!5c 2~`;  
budget 預算   7J.alV4`/  
by-product 副產品   CZuV{Oh}?  
by-product sales 副產品銷售   ~;9B\fE`  
capital 股本   rK9X68)  
capital income 資本收益   rq:R6e  
capital outlay 資本支出   ok  iI:  
capital stock 股本   q!t_qX7u  
capital stock certificate 股票   $x)C_WZj?  
carried down 移後   s:~3|D][  
carried forward 移下頁   o!dTB,Molr  
cash 現金   #EgFB}>1  
cash account 現金賬戶   z%<Z#5_N  
cash in bank 存銀行現金   cL?FloPc*  
cash on delivery 交貨收款   7&DhEI ^  
cash on hand 庫存現金   .r[kNh@ b%  
cash payment 現金支付   )u7y.o  
cash purchase 現購   $2~I-[  
cash sale 現沽   Mnn\y Tblp  
cashier 出?#123;員   C{H:-"\J9  
cashiers check 本票   YQ:FBj  
certificate of deposit 存款單折   Zx@/5!_n.  
certificate of indebtedness 借據   Wz`MEyj  
certified check 保付支票   I&,gCZ#  
certified public accountant 會計師   )`, Bt  
charges 費用  
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charge for remittances 匯水手續費   )#%k/4(Y  
charter 營業執照   WyF1Fw  
chartered accountant 會計師   mQ*:?\@  
chattles 動產   G];5'd~C;d  
check 支票   WPPz/c|j  
che stub 支票存根   ""|vhgP  
closed account 己結清賬戶   4Z.G  
closing 結算   \#?n'qyj  
closing entries 結賬紀錄   B{hP#bYK  
closing stock 期末存貨   !vH7vq  
closing the book 結賬   f5.rzrU  
columnar journal 多欄日記賬   {9S=:  
combination 聯合   QVA)&k'T,  
commission 佣金   :OT~xU==H  
commodity 商品   6n
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common stock 普通股   Ztu _UlGC  
company 公司   ;nW#Dn9  
compensation 賠償   6`Zx\bPDm  
compound interest 複利   sN]O]qYXJ  
consignee 承銷人   z~i=\/~tZ  
consignment 寄銷   $k5mI1~  
consignor 寄銷人   U bUl]  
consolidated balance sheet 合併資產負債表   p~1!O]qLt  
consolidated profit and loss account 合併損益表   tXDO@YH3S  
consolidation 合併   zGjf7VV2a  
construction cost 營建成本   o&g-0!"  
construction revenue 營建收入   wDJbax?  
contract 合同   ;<i`6e  
control account 統制賬戶   0n` 1GU)W  
copyright 版權   n%yMf!M .:  
corporation 公司   )L fXb9}  
cost 成本   f_y+B]?'M  
cost accounting 成本會計   sq1Z;l31"  
cost of labour 勞工成本   HIM>%   
cost of production 生產成本   MLf,5f;e  
cost of manufacture 製造成本   ig(dGKD\=9  
cost of sales 銷貨成本   >T: Yp<  
cost price 成本價格   Z:7X=t=  
credit 貸方   s4h3mypw
 
credit note 收款通知單   VbQ9o  
creditor 債權人   tai  
crossed check 橫線支票   wju2xM
 
current account 往來活期賬戶   O{u^&V]  
current asset 流動資產   eJD!dGa  
current liability 流動負債   B]jN~CO?  
current profit and loss 本期損益   unn2MP'  
debit 借方   "9mJ$us  
debt 債務   :j2G0vHIl(  
debtor 債務人   7[aSP5e>T  
deed 契據   yf5X=f.%@  
deferred assets 遞延資產   CDOqdBQ  
deferred liabilities 遞延負債   iF:`rIC  
delivery 交貨   ^,F8 ha  
delivery expense 送貨費   ?L.c~w;l  
delivery order 出貨單   ;/.ZjTRw  
demand draft 即期匯票   qC<!!473?  
demand note 即期票據   G, ,c,  
demurrage charge 延期費   3N%%69JN)  
deposit 存款   9;,_Qq  
deposit slip 存款單   ;`ZGiax  
depreciation 折舊   K& / rzs-  
direct cost 直接成本   tS!|#h-J  
direct labour 直接人工   &Xw{%Rg  
director 董事   cu&td g^q  
discount 折扣   _c
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discount on purchase 進貨折扣   P5{|U"Y_  
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