[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。   drp< f1`l8  
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acceptance 承兌   :1~4X  
account 賬戶   T6\d]  
accountant 會計員   $4]4G=o  
accounting 會計   i\* b<V  
accounting system 會計制度    7uzc1}r  
accounts payable 應付賬款   tNAmA  
accounts receivable 應收賬款   `J;g~#/k  
accumulated profits 累積利益   <co:z<^lqu  
adjusting entry ?#123;整記錄   &-Q_%eM^  
adjustment ?#123;整   R,-DP/ (im  
administration expense 管理費用   ^ JU#_  
advances 預付   z\K-KD{Ad  
advertising expense 廣告費   `*B6T7p1  
agency 代理   xzf/W+.>.  
agent 代理人   Io('kCOR;  
agreement 契約   On,z#A  
allotments 分配數   b>'c   
allowance 津貼   pQ8f$I#v  
amalgamation 合併   ]hbrzvo  
amortization 攤銷   fyq%-Tj  
amortized cost 應攤成本   >Hd!o"I
 
annuities 年金   ~6[3Km|2  
applied cost 已分配成本   
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applied expense 已分配費用   k?Njge6@  
applied manufacturing expense 己分配製造費用   ];u nR<H  
apportioned charge 攤派費用   $wk(4W8E  
appreciation 漲價   HUel  
article of association 公司章程   `a@YbuLd  
assessment 課稅   - P4X@s_;  
assets 資產   j% '~l#nw  
attorney fee 律師費   $-39O3  
audit 審計   FyV $`c$  
auditor 審計員   0uI=8j  
average 平均數   P+rDln{  
average cost 平均成本   sDkO!P  
bad debt 壞賬   8(H!iKHe  
balance 餘額   Qn/6gRLj  
balance sheet 資產負債表   x(:alG%#  
bank account 銀行賬戶   bq{eu#rQJ  
bank balance 銀行結存   mqiCn]8G  
bank charge 銀行手續費   ^fbzlu?G4-  
bank deposit 銀行存款   Q6CVMYT  
bank discount 銀行貼現   MO|8A18B  
bank draft 銀行匯票   |gfG\fL3V  
bank loan 銀行借款   +rKV*XX@  
bank overdraft 銀行透支   Pe@*')o*  
bankers acceptance 銀行承兌   pc;`Fz/`7  
bankruptcy 破產   &p55Cg@e)  
bearer 持票人   gbFHH,@  
beneficiary 受益人   |sAl k,8s  
bequest 遺產   6<YAoo  
bill 票據   W'v o?  
bill of exchange 匯票   .nei9Y*  
bill of lading 提單   H
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bills discounted 貼現票據   <{z-<D
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bills payable 應付票據   <Q_E3lQy/  
bills receivable 應收票據   5W09>C>OC  
board of directors 董事會   es\Fn#?O  
bonds 債券   Hr*xAx  
bonus 紅利   >ni0:^vp  
book value 賬面價值    >Xxi2Vy  
bookkeeper 簿記員   IJLuu@kRm,  
bookkeeping 簿記   +rka 5ts  
branch office general ledger 支店往來賬戶   $]J<^{v  
broker 經紀人   3O|2Z~>3  
brought down 接前  
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brought forward 接上頁    bDq<]h_7  
budget 預算   O*>`md?MH  
by-product 副產品   
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by-product sales 副產品銷售   pzT`.#N:M  
capital 股本   aoGns46Y  
capital income 資本收益   m=60a@o]  
capital outlay 資本支出   "XU)(<p  
capital stock 股本   cEGR?4z  
capital stock certificate 股票   /'bX}H(dq  
carried down 移後   xN!In-v[j;  
carried forward 移下頁   Am >b7Z!  
cash 現金   p uW  
cash account 現金賬戶   ./
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cash in bank 存銀行現金   a._>?rVy  
cash on delivery 交貨收款   ~eXI}KhBw6  
cash on hand 庫存現金   HcGbe37Xq  
cash payment 現金支付   j/1f|x  
cash purchase 現購   3.h0  
cash sale 現沽   D_BdvWSxj  
cashier 出?#123;員   qU ,{jD$  
cashiers check 本票   NZ%v{?  
certificate of deposit 存款單折   ~bgM*4GW  
certificate of indebtedness 借據   _lfS"ae  
certified check 保付支票   5 axt\  
certified public accountant 會計師   .qCI!%fg  
charges 費用   5e^z]j1Yv  
charge for remittances 匯水手續費   aX*7tRn_%  
charter 營業執照   v|nt(-JX  
chartered accountant 會計師   N,&bBp  
chattles 動產   ?v&2^d4C*F  
check 支票   [f]:hJi  
che stub 支票存根   P&*e\"{  
closed account 己結清賬戶   f;bVzti+w  
closing 結算   Sd\oL*lN  
closing entries 結賬紀錄   -`PLewvX  
closing stock 期末存貨   dA0 o{[o=  
closing the book 結賬   dlwOmO'Bm)  
columnar journal 多欄日記賬   *~d<]U5h  
combination 聯合   =h/61Bl3  
commission 佣金   CW,|l0i  
commodity 商品   P8 R^46  
common stock 普通股   %z-n2%  
company 公司   a@! O}f*  
compensation 賠償   dlMjy$/
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compound interest 複利   H5be5  
consignee 承銷人   L8KaK  
consignment 寄銷   y/"CWD/i  
consignor 寄銷人   5qkyi]/U8  
consolidated balance sheet 合併資產負債表   )00jRuF  
consolidated profit and loss account 合併損益表   xj Jo WB  
consolidation 合併   -'Z-8  
construction cost 營建成本   Kn}Y7B{  
construction revenue 營建收入   &H2j3
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contract 合同   Us3zvpy)o  
control account 統制賬戶   R xc  
copyright 版權   Sb`SJ):x  
corporation 公司   YOtzja]~  
cost 成本   r|ogF8YN  
cost accounting 成本會計   5[P^O6'  
cost of labour 勞工成本   Bf Q#5  
cost of production 生產成本   0bjZwC 4J  
cost of manufacture 製造成本   a,e;(/#\7  
cost of sales 銷貨成本   (i-L:  
cost price 成本價格   .GvZv>  
credit 貸方   b6'ZVB  
credit note 收款通知單   DO~~  
creditor 債權人   . Fm| $x  
crossed check 橫線支票   ~$YasFEz
 
current account 往來活期賬戶   2]H?q!l!O  
current asset 流動資產   H`7T;`Yb  
current liability 流動負債   ^O**ZndB/  
current profit and loss 本期損益   B XO,  
debit 借方   ,n$HTWa@0  
debt 債務   M+7jJ?n  
debtor 債務人   >d
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deed 契據   |2I/r$Q  
deferred assets 遞延資產   (lvp-<*  
deferred liabilities 遞延負債   3C2~heO>|  
delivery 交貨   pK)!o  
delivery expense 送貨費   S0;s 7X#c  
delivery order 出貨單   4!Lj\.!$  
demand draft 即期匯票   'N/u<`)  
demand note 即期票據   o>I,$=  
demurrage charge 延期費   N^jr  
deposit 存款   K\5/||gi  
deposit slip 存款單   rC6Eg
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depreciation 折舊   T ZarI-A  
direct cost 直接成本   S*H @`Do%d  
direct labour 直接人工   +KIFLuL  
director 董事   Jv~^hN2  
discount 折扣   jr^btVOI#\  
discount on purchase 進貨折扣   K^%ONultv  
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