[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。   u-0-~TwD  
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acceptance 承兌   yhg^1l|t,  
account 賬戶   , }O>,AU  
accountant 會計員   Y##ftQ  
accounting 會計   .<j\"X(  
accounting system 會計制度   {j.5!Nj]B  
accounts payable 應付賬款  
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accounts receivable 應收賬款   F?xbVN  
accumulated profits 累積利益   fEF1&&8^  
adjusting entry ?#123;整記錄   Va>~ 7  
adjustment ?#123;整   Q1? !,a  
administration expense 管理費用   \wqi_[A  
advances 預付   V9qA .NV2  
advertising expense 廣告費   IG
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agency 代理   8C3oj  
agent 代理人   F Cg{!h  
agreement 契約   ZG>I[V'p=  
allotments 分配數   k\X1`D}R  
allowance 津貼   4JSf t t  
amalgamation 合併   =B_v
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amortization 攤銷   LO0<=4iN(  
amortized cost 應攤成本   ^=@L(;Y  
annuities 年金   8?AFvua}r  
applied cost 已分配成本   'Y{fah  
applied expense 已分配費用   d-w#\ ^  
applied manufacturing expense 己分配製造費用   HTuv_kE  
apportioned charge 攤派費用   \?A 7{IY  
appreciation 漲價   CEjMHP$=  
article of association 公司章程   FB3C'!'<)  
assessment 課稅   /9<zG}:B  
assets 資產   Bfwa1#%?  
attorney fee 律師費   hs< )<  
audit 審計   = Is.T  
auditor 審計員   gB,~Y511  
average 平均數   "pGSz%i-  
average cost 平均成本   /iFtW#K+  
bad debt 壞賬   P 0v&*y3Y  
balance 餘額   dUiv+K)ccQ  
balance sheet 資產負債表   uQgv ;jsPz  
bank account 銀行賬戶   F@ lJk|*_  
bank balance 銀行結存   [h20y  
bank charge 銀行手續費   6?u9hi  
bank deposit 銀行存款   ]Z%9l(  
bank discount 銀行貼現   U
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bank draft 銀行匯票   q ELy'\  
bank loan 銀行借款   BMMWP
 
bank overdraft 銀行透支   9M{z@H/  
bankers acceptance 銀行承兌   H;5FsKIF  
bankruptcy 破產   LRl2@&z<  
bearer 持票人   >sk vg  
beneficiary 受益人   v;4l*)$)  
bequest 遺產   C,$$bmS=  
bill 票據   ea!_/Y  
bill of exchange 匯票   x`/ "1]Nf  
bill of lading 提單   KLi&TmIB  
bills discounted 貼現票據   V4kt&61  
bills payable 應付票據   2Ur9*#~kGp  
bills receivable 應收票據   Fy_D
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board of directors 董事會   AB92R/  
bonds 債券   d2f   
bonus 紅利   Q@zD'G>  
book value 賬面價值   ;s m )f  
bookkeeper 簿記員   T;jy2|mLo  
bookkeeping 簿記   CtiTXDc_  
branch office general ledger 支店往來賬戶   /, T@/  
broker 經紀人   uEqL Dg  
brought down 接前   c!n\?lB  
brought forward 接上頁   %
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budget 預算   GSck^o2{  
by-product 副產品   p2Yc:9r9+A  
by-product sales 副產品銷售   #qqIOjS^w  
capital 股本   ? I7}4i7  
capital income 資本收益   (/6~*<ZGT  
capital outlay 資本支出   }U-h^x'  
capital stock 股本   |Et8FR3[m  
capital stock certificate 股票   'a8{YT4  
carried down 移後   BWRM gN'.  
carried forward 移下頁   ;VVKn=X=S=  
cash 現金   M@\A_x(Mas  
cash account 現金賬戶   "_!D b&AH  
cash in bank 存銀行現金   <7-Qn( m,  
cash on delivery 交貨收款   V}c3}'_U]  
cash on hand 庫存現金   90ZMO7_  
cash payment 現金支付   w<}kY|A"=-  
cash purchase 現購   VHwAO:+-  
cash sale 現沽   k0[b4cr`  
cashier 出?#123;員   [N]5)n  
cashiers check 本票   @ Gxnrh6  
certificate of deposit 存款單折   z u53mZ  
certificate of indebtedness 借據   2Fwp\I;  
certified check 保付支票   J0xV\O !e  
certified public accountant 會計師   [1Cs  
charges 費用   !$}:4}56F  
charge for remittances 匯水手續費   7Aj o9  
charter 營業執照   V $'~2v{_  
chartered accountant 會計師   ,|:TML  
chattles 動產   >iE/t$%1  
check 支票   of?hP1kl[  
che stub 支票存根   L-J 7z+{  
closed account 己結清賬戶  
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closing 結算   ([vyY}43h  
closing entries 結賬紀錄   LBO3){=J  
closing stock 期末存貨   SxyXz8+e[  
closing the book 結賬   -|Z[G N:  
columnar journal 多欄日記賬   uO=yQ&  
combination 聯合   dY|~"6d)  
commission 佣金   k
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commodity 商品   {w/{)BnPG  
common stock 普通股   =E E>QM  
company 公司   [WZGu6$SU  
compensation 賠償   ]yg3|C;  
compound interest 複利   e+'PRVc  
consignee 承銷人   z`)i"O]-K_  
consignment 寄銷   &`]
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consignor 寄銷人   "$@>n(w  
consolidated balance sheet 合併資產負債表   AcRrk  
consolidated profit and loss account 合併損益表   1#]0\Y(  
consolidation 合併   ;^fGQ]`4  
construction cost 營建成本   Gcu[G]D  
construction revenue 營建收入   by*?PhfF  
contract 合同   )(^L*  
control account 統制賬戶   cOhx  
copyright 版權   Q:nBx[%  
corporation 公司   k&oq6!ix  
cost 成本   3mmp5 d  
cost accounting 成本會計   f}1B-  
cost of labour 勞工成本   nYA@t=t0  
cost of production 生產成本   ,Z_aZD4  
cost of manufacture 製造成本   }M
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cost of sales 銷貨成本   Ev%_8CO4e  
cost price 成本價格   /RWQ+Zf-Y]  
credit 貸方   YTb/ LeuT  
credit note 收款通知單   H]zi>;D  
creditor 債權人   F},#%_4  
crossed check 橫線支票   06)B<
 
current account 往來活期賬戶   gfr y5e  
current asset 流動資產   |IN{8  
current liability 流動負債   /"Z6\T9  
current profit and loss 本期損益   Vn7
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debit 借方   p'@|Oq&  
debt 債務   !Eqp,"ts7  
debtor 債務人   .zm/GtOV@  
deed 契據   s2IjZF{  
deferred assets 遞延資產   (vO\h8  
deferred liabilities 遞延負債   v|]1x2191  
delivery 交貨   ^/"[jq3F  
delivery expense 送貨費   "W"
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delivery order 出貨單   h vC gd^M  
demand draft 即期匯票   Q/u2Q;j>  
demand note 即期票據   `jI$>{oa  
demurrage charge 延期費   ff{L=uj  
deposit 存款   &"_5?7_N  
deposit slip 存款單   sWG_MEbu  
depreciation 折舊   -gq,^j5,  
direct cost 直接成本   ulA||  
direct labour 直接人工   +VE] .*T  
director 董事   w6Owfq'v  
discount 折扣   L\GjG&Y5  
discount on purchase 進貨折扣   OrG1Mfx&2%  
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