[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。   N{iBVl  
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acceptance 承兌   ('W#r"  
account 賬戶   |A7Yv   
accountant 會計員   M9]O!{sq  
accounting 會計   K8{j oh  
accounting system 會計制度   \,[Qg#W$u  
accounts payable 應付賬款   >Fz_] z   
accounts receivable 應收賬款   u~Q0V J~  
accumulated profits 累積利益   KwWqsuju  
adjusting entry ?#123;整記錄   {LJwW*?  
adjustment ?#123;整   5wRDH1z@{  
administration expense 管理費用   b0x9}  
advances 預付   ;7 i 0ko9  
advertising expense 廣告費   zrU0Y
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agency 代理   :^3MN  
agent 代理人   ;f[Ki$7  
agreement 契約   q>r9ooN  
allotments 分配數   I o7pp(  
allowance 津貼   XV)ej>A-V  
amalgamation 合併   f`p`c*  
amortization 攤銷   3w ?) H  
amortized cost 應攤成本   xv's 52x  
annuities 年金   (E&}SI~  
applied cost 已分配成本   ;_of'  
applied expense 已分配費用   W )q^@6[d  
applied manufacturing expense 己分配製造費用   aT(Pf7 O  
apportioned charge 攤派費用   sBu=@8R]y  
appreciation 漲價   ;QW6Tgt11  
article of association 公司章程  
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assessment 課稅   8~EDmg[  
assets 資產   %D\TLY  
attorney fee 律師費   wz9V)_V*  
audit 審計   4Me*QYD  
auditor 審計員   )1lR;fD  
average 平均數   er,R}v  
average cost 平均成本   :bW}*0b-  
bad debt 壞賬   W&}R7a@:<~  
balance 餘額   P00d#6hPJ  
balance sheet 資產負債表   pJVzT,poh  
bank account 銀行賬戶   WHvN6  
bank balance 銀行結存   . CLiv  
bank charge 銀行手續費   t}qoIxy)  
bank deposit 銀行存款   n+rAbn5o$  
bank discount 銀行貼現   b,~4O~z  
bank draft 銀行匯票   *r?g&Vw$m  
bank loan 銀行借款   !?Z}b.%W  
bank overdraft 銀行透支   IJs*zzR  
bankers acceptance 銀行承兌   g/mVd;#o  
bankruptcy 破產   m!|u{<,R  
bearer 持票人   I^[R]Js  
beneficiary 受益人   6WgGewn  
bequest 遺產   T}$
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bill 票據   w1rB"rB?  
bill of exchange 匯票   |Ag~k? QC  
bill of lading 提單   E6NkuBQ((  
bills discounted 貼現票據   aa.EtKl  
bills payable 應付票據   PX(.bP2^Lq  
bills receivable 應收票據   nDkyo>t .  
board of directors 董事會   R8c1~'  
bonds 債券   O!hg@[\B+  
bonus 紅利   f&js, NU"  
book value 賬面價值    |UZ#2  
bookkeeper 簿記員   /wKW  
bookkeeping 簿記   :w# Zs)N  
branch office general ledger 支店往來賬戶   hc"+6xc  
broker 經紀人   x!{5.#  
brought down 接前   Jq l#z/z  
brought forward 接上頁   GW ?.b_6*  
budget 預算   gJ+MoAM"  
by-product 副產品   \Bw9%P~ G  
by-product sales 副產品銷售   u<]-%ha$  
capital 股本   `]FA} wC  
capital income 資本收益   8,a&i:C  
capital outlay 資本支出   E O52 E|  
capital stock 股本   /wljbb/s  
capital stock certificate 股票   YS{])+s  
carried down 移後   Ss@\'K3e  
carried forward 移下頁   IwZn%>1N  
cash 現金   "e6 9aAA,  
cash account 現金賬戶   ipQJn_:2  
cash in bank 存銀行現金   d?oupW}uu  
cash on delivery 交貨收款   Agl5[{]E  
cash on hand 庫存現金   
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cash payment 現金支付   ZK27^oG  
cash purchase 現購   !Z YMks4  
cash sale 現沽   !?DPI)  
cashier 出?#123;員   )p~\lM}?d  
cashiers check 本票   x4CrWm  
certificate of deposit 存款單折   HN7(-ml=B  
certificate of indebtedness 借據   /j0<x^m/  
certified check 保付支票   >5% o9$|z  
certified public accountant 會計師   W|NzdxCY  
charges 費用   f` 2W}|(jA  
charge for remittances 匯水手續費   %ErLL@e  
charter 營業執照   e#:.JbJ:D  
chartered accountant 會計師   C;0H _  
chattles 動產   R61.!ql%w  
check 支票   ] ctUl#j  
che stub 支票存根   |qH-^b.F  
closed account 己結清賬戶   X-|`|>3E  
closing 結算   ` Xhj7%>  
closing entries 結賬紀錄   >)R7*^m{'  
closing stock 期末存貨   ?_%*{]mt(  
closing the book 結賬   /1zi(z   
columnar journal 多欄日記賬   cWl  
combination 聯合   <ap%+(!I  
commission 佣金   "A~\$  
commodity 商品   @.yp IE\  
common stock 普通股   `J|bGf#  
company 公司   sTP`xaY  
compensation 賠償   b] DF7 U  
compound interest 複利   WNrgqyM  
consignee 承銷人   a9j f7r1  
consignment 寄銷   ZN~:^,PO/  
consignor 寄銷人   Ck%nNy29  
consolidated balance sheet 合併資產負債表   JfxD-9U^>u  
consolidated profit and loss account 合併損益表   iBVV5  f  
consolidation 合併   e%uPZ >'q  
construction cost 營建成本   0j %s H  
construction revenue 營建收入    )o`|t  
contract 合同   gXZC%S  
control account 統制賬戶   sWX iY  
copyright 版權   'h53:?~  
corporation 公司   T?4MFx#  
cost 成本   tV%:sk^d  
cost accounting 成本會計   5<wIJ5t  
cost of labour 勞工成本   }b)7gd=  
cost of production 生產成本   +)k%jIi!  
cost of manufacture 製造成本   w6zB uW  
cost of sales 銷貨成本   \b95CU  
cost price 成本價格   [#`)Bb&w  
credit 貸方   8ia P(*J  
credit note 收款通知單   }enm#0Ha  
creditor 債權人   ~~!iDF \  
crossed check 橫線支票   xa5^h]o  
current account 往來活期賬戶   as=Z_a:0N  
current asset 流動資產   |=fa`8mG  
current liability 流動負債   kG@~;*;l  
current profit and loss 本期損益   I(y:Td  
debit 借方   BF{v0Z0/}k  
debt 債務   HR]*75}e  
debtor 債務人   F`IV9qv  
deed 契據   L}5nq@Uu)  
deferred assets 遞延資產   R8O;8c?D  
deferred liabilities 遞延負債   eLWD?-v%  
delivery 交貨   &o%IKB@  
delivery expense 送貨費   <Dojl #  
delivery order 出貨單   *WdnP.'Y  
demand draft 即期匯票   { _T?0L  
demand note 即期票據   Mhp6,JL  
demurrage charge 延期費   04g=bJ  
deposit 存款   r#hA kOw  
deposit slip 存款單   TR}ztf[e  
depreciation 折舊   k|Mj|pqA  
direct cost 直接成本   l&#&}3M  
direct labour 直接人工   bwN>E+  
director 董事   O(q1R#n-}+  
discount 折扣   xc{$=>'G  
discount on purchase 進貨折扣   g: <2yT  
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