[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。   ]]\)=F`n77  
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acceptance 承兌   I(z>)S'7r  
account 賬戶   +L^A:}L(  
accountant 會計員   pi^^L@@d  
accounting 會計  
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accounting system 會計制度   HF*j`}  
accounts payable 應付賬款   u&1j>`~qJ  
accounts receivable 應收賬款   mgJShn8]  
accumulated profits 累積利益   <{$ev&bQ  
adjusting entry ?#123;整記錄   )p^m}N 6M]  
adjustment ?#123;整   0t5Q9#RY  
administration expense 管理費用   _ff =B  
advances 預付   hg%@W  
advertising expense 廣告費   skk-.9  
agency 代理   S 23S.]r  
agent 代理人   o>xxmyW|  
agreement 契約   &/B2)l6a  
allotments 分配數   S% JNxT7'  
allowance 津貼   D< nlb-  
amalgamation 合併   DePV,.  
amortization 攤銷   }ZE fT]  
amortized cost 應攤成本   :NwMb^>  
annuities 年金   D__lqboz  
applied cost 已分配成本   ke3HK9P;  
applied expense 已分配費用   >$7wA9YhL  
applied manufacturing expense 己分配製造費用   91-P)%?  
apportioned charge 攤派費用   vDu0  
appreciation 漲價   /Nj:!! AN  
article of association 公司章程   E[)7tr  
assessment 課稅   '_q: vj X  
assets 資產   zznPD%#Sc  
attorney fee 律師費   5?V?  
audit 審計   .
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auditor 審計員   Fpj6Atk  
average 平均數   ATYQ6E[{MV  
average cost 平均成本   D%c7JK  
bad debt 壞賬   ,omp F$%  
balance 餘額   6MLN>)t  
balance sheet 資產負債表   7&;[an^w  
bank account 銀行賬戶   pm' @2dT  
bank balance 銀行結存   XBfiaj  
bank charge 銀行手續費   jjS{q ,bo  
bank deposit 銀行存款   ,cGwtt(  
bank discount 銀行貼現   xZ9}8*Q&:  
bank draft 銀行匯票   %\(y8QV  
bank loan 銀行借款   '8r8 ^g[  
bank overdraft 銀行透支   veYsctK~  
bankers acceptance 銀行承兌   m wRLzN  
bankruptcy 破產   Pe+ 8~0o=R  
bearer 持票人   bqg]DO$*  
beneficiary 受益人   %nDPM? aO  
bequest 遺產   A@@) lD.  
bill 票據   nZ`2Z7!  
bill of exchange 匯票   <FUqD0sQ  
bill of lading 提單   <B]i80.  
bills discounted 貼現票據   /%ODJ1M  
bills payable 應付票據   >D`fp  
bills receivable 應收票據   PBxK >a  
board of directors 董事會   @yU!sE:  
bonds 債券   X/`#5<x  
bonus 紅利   Z30z<d,j  
book value 賬面價值   _SBp66 r  
bookkeeper 簿記員   C>w9 {h  
bookkeeping 簿記   4pfix1F g  
branch office general ledger 支店往來賬戶   5CY@R  
broker 經紀人   g:.,} L  
brought down 接前   1c<CEq:?e%  
brought forward 接上頁   bMqu5G_q  
budget 預算   xY\*L:TwW  
by-product 副產品   zJG x5JC  
by-product sales 副產品銷售   CfkNy[}=  
capital 股本  
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capital income 資本收益   BDRYip[Sa  
capital outlay 資本支出   \pewbu5^  
capital stock 股本   rB.=f[aX[  
capital stock certificate 股票   ~`G;=ITo  
carried down 移後   F653[[eQ  
carried forward 移下頁   XvA0nEi  
cash 現金   hVT=j ?~  
cash account 現金賬戶    
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cash in bank 存銀行現金   TzevC$m;z  
cash on delivery 交貨收款   c5B_WqjJ  
cash on hand 庫存現金   T}w*K[z $  
cash payment 現金支付   [/+dHW|  
cash purchase 現購   r3c\;Ra7  
cash sale 現沽   r7Q:l ?F2  
cashier 出?#123;員   Y6;0khp  
cashiers check 本票   9U}MXY0  
certificate of deposit 存款單折   P[#W Hbn  
certificate of indebtedness 借據    0'V -  
certified check 保付支票   s iss_1J  
certified public accountant 會計師   k[r./xEv+t  
charges 費用   O)U$Ef  
charge for remittances 匯水手續費   80s~ae;  
charter 營業執照   -hG 9  
chartered accountant 會計師   HjUw[Yz+6  
chattles 動產   7uv/@(J"$  
check 支票   XZep7d}  
che stub 支票存根   CYFas:rPLT  
closed account 己結清賬戶   Kc9mI>uH  
closing 結算   U7*VIRibv+  
closing entries 結賬紀錄   '.h/Y/oz  
closing stock 期末存貨   #>=/15:  
closing the book 結賬   6XOpB^@  
columnar journal 多欄日記賬   i"sYf9,  
combination 聯合   /4"S}P>f  
commission 佣金   WfTdD.Xx  
commodity 商品   a_pCjG89  
common stock 普通股   !7 ZfT?&  
company 公司   *(\;}JF-  
compensation 賠償   <_sT]?N#  
compound interest 複利   :i,c<k  
consignee 承銷人   t5jhpPVf  
consignment 寄銷   G7_"^r%c9;  
consignor 寄銷人   2,XqslB)  
consolidated balance sheet 合併資產負債表   7u`}t83a  
consolidated profit and loss account 合併損益表   ~\)&{'  
consolidation 合併   u6qi  
construction cost 營建成本   -YRL>
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construction revenue 營建收入   3U9+l0mBa  
contract 合同   kXZV%mnT7  
control account 統制賬戶   LHHDt<+B  
copyright 版權   E?m#S  
corporation 公司   1&@wb'MBs.  
cost 成本   O 44IH`SI  
cost accounting 成本會計   qs c-e,rl  
cost of labour 勞工成本   q| =q:4_L  
cost of production 生產成本   ~gi( 1<#  
cost of manufacture 製造成本   ^pQ;0[9Y0  
cost of sales 銷貨成本   mk`cyN>m  
cost price 成本價格    P{i8  
credit 貸方   F&L?J_=  
credit note 收款通知單   li_pM!dWU_  
creditor 債權人   $NGtxZp  
crossed check 橫線支票   6rN5Xf cS  
current account 往來活期賬戶   VU+s7L0  
current asset 流動資產   3Ibt'$dK  
current liability 流動負債   xwH|ryfs,Z  
current profit and loss 本期損益   B> "r-O  
debit 借方   4|Gs(^nU  
debt 債務   8{4D|o#O  
debtor 債務人   G|G?h  
deed 契據   U*R~w5W.[  
deferred assets 遞延資產   fkv{
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deferred liabilities 遞延負債   Lq $4.l[j  
delivery 交貨   hA,rSq  
delivery expense 送貨費   q/2K=BOh  
delivery order 出貨單   !K^kKP*l  
demand draft 即期匯票   !,JT91  
demand note 即期票據   _F|_C5A  
demurrage charge 延期費   x{`<);CQ  
deposit 存款   nhXp_Z9  
deposit slip 存款單   v!RB(T3  
depreciation 折舊   V
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direct cost 直接成本   I`
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direct labour 直接人工   /glnJ3  
director 董事   E5[]eg~w%{  
discount 折扣   R A uAIiQ  
discount on purchase 進貨折扣   ^L
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