[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。   JbAmud,  
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acceptance 承兌   ?$#P =VK  
account 賬戶   Y94S!TbB  
accountant 會計員   X?U'GLm  
accounting 會計   I-^C6~  
accounting system 會計制度   -B& Nou
 
accounts payable 應付賬款   zbI|3  
accounts receivable 應收賬款   o V pq*"  
accumulated profits 累積利益   &2bqL!k  
adjusting entry ?#123;整記錄   m*.+9 6  
adjustment ?#123;整   01~ nC@;  
administration expense 管理費用   NfWL3"&X  
advances 預付   c~+KrW
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advertising expense 廣告費   ;0l
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agency 代理   jyB Ys& v  
agent 代理人   @`qB[<t8:<  
agreement 契約   /gn!="J  
allotments 分配數   J7Mbv2
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allowance 津貼  
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amalgamation 合併   Y5c[9\'\  
amortization 攤銷   (K_{a+$[  
amortized cost 應攤成本   }T-'""*  
annuities 年金   U!(es0rX  
applied cost 已分配成本   iK=QP+^VN  
applied expense 已分配費用   ^YJ%^P  
applied manufacturing expense 己分配製造費用   e%EO/ 2"  
apportioned charge 攤派費用   Y,Lx6kU  
appreciation 漲價   _F5*\tQ  
article of association 公司章程   GVhy }0|  
assessment 課稅   aS``fE;O  
assets 資產   S=j pn  
attorney fee 律師費   }3_>  
audit 審計   L5'?.9]  
auditor 審計員   F
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average 平均數   [+_>g4M~%  
average cost 平均成本   "n_X4e+18P  
bad debt 壞賬   I1Otu~%d  
balance 餘額   bObsj]  
balance sheet 資產負債表   A$i^/hJs  
bank account 銀行賬戶   FA+"t^q  
bank balance 銀行結存   [X91nUz#  
bank charge 銀行手續費   \!xCmQ  
bank deposit 銀行存款   eC94rcb}i{  
bank discount 銀行貼現   kD0bdE|  
bank draft 銀行匯票   >7PNl\=gG  
bank loan 銀行借款   f>bL }L  
bank overdraft 銀行透支   w2
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bankers acceptance 銀行承兌   }'*6 A  
bankruptcy 破產   =t`cHs29  
bearer 持票人   f !{@
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beneficiary 受益人   D*j^f7ab  
bequest 遺產   QYi4A"$ `  
bill 票據   7WwE] ^M  
bill of exchange 匯票   0?}n(f!S  
bill of lading 提單   ]T '7+5w  
bills discounted 貼現票據   XDHi4i47`o  
bills payable 應付票據   |-;V
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bills receivable 應收票據   uuxVVgWp{  
board of directors 董事會   U E$Ix  
bonds 債券   C}(@cn `L  
bonus 紅利   xK_oV+  
book value 賬面價值   'uE;8.,  
bookkeeper 簿記員   4v`IAR?&K;  
bookkeeping 簿記   GGf<9!:  
branch office general ledger 支店往來賬戶   \h_q]  
broker 經紀人  
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brought down 接前   TDUY&1[  
brought forward 接上頁   b\"w
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budget 預算   [F'|KcE3  
by-product 副產品   b+|3nc!  
by-product sales 副產品銷售   z:@:B :E  
capital 股本   kY @(-  
capital income 資本收益   U2l3E*O  
capital outlay 資本支出   9Msy=qvYG  
capital stock 股本   0y6M;"&~E  
capital stock certificate 股票   5mC"8N1)  
carried down 移後   Xjkg7p,HD@  
carried forward 移下頁   L,[Q{:CS  
cash 現金   'E+"N'M|  
cash account 現金賬戶     ?C#E_  
cash in bank 存銀行現金   N0.|Mb"?t  
cash on delivery 交貨收款   g;v;xlY`N  
cash on hand 庫存現金   B6Eu."T  
cash payment 現金支付   76wNZv)9  
cash purchase 現購   7@ )  
cash sale 現沽   3+15 yEeA  
cashier 出?#123;員   I#&r5Q  
cashiers check 本票   BHf$ %?3z,  
certificate of deposit 存款單折   i'7+ ?YL  
certificate of indebtedness 借據   ,wwO0,
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certified check 保付支票   ?oFd%|I  
certified public accountant 會計師   ATl?./Tu  
charges 費用   T*f/M  
charge for remittances 匯水手續費   s4~[GO6>  
charter 營業執照   Dlq!:dF{&  
chartered accountant 會計師   5&V=$]t  
chattles 動產   G$>
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check 支票   nuXL{tg6  
che stub 支票存根   3f] ;y<K
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closed account 己結清賬戶   vWZXb`  
closing 結算   8.[F3Tk=  
closing entries 結賬紀錄   qyv=ot0"~F  
closing stock 期末存貨   !R"W2Z4h  
closing the book 結賬   Q-n8~Ey1a  
columnar journal 多欄日記賬    C/IF~<B  
combination 聯合   NS~;{d\  
commission 佣金   I5_HaC >  
commodity 商品   !:^q_q4  
common stock 普通股   L%T(H<G  
company 公司   H*'1bLzq  
compensation 賠償   N+=
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compound interest 複利   Y @p<f5[c  
consignee 承銷人   M'PZ{6;  
consignment 寄銷   ]xr0]  
consignor 寄銷人   D&"D[|@  
consolidated balance sheet 合併資產負債表   ujZ`T0  
consolidated profit and loss account 合併損益表    ch8a  
consolidation 合併   A^>@6d $2  
construction cost 營建成本   MLu!8dgI  
construction revenue 營建收入   V0=%$tH  
contract 合同   t$18h2yOL  
control account 統制賬戶   ;:fW]5"R  
copyright 版權   |QDoi[ *  
corporation 公司   5e/YEDP  
cost 成本   G}fBd  
cost accounting 成本會計   n^Ca?|} ,  
cost of labour 勞工成本   YV<y-,Io  
cost of production 生產成本   Lwr's'ao.  
cost of manufacture 製造成本   #$I@V4O;#  
cost of sales 銷貨成本   HOR8Jwf:  
cost price 成本價格   a%T`c/C  
credit 貸方   +?$J8Paf  
credit note 收款通知單   m
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creditor 債權人   D%p*G5Bg3  
crossed check 橫線支票   +;
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current account 往來活期賬戶   kAQ(8xV  
current asset 流動資產   L"qJZU  
current liability 流動負債   1f`De`zXzr  
current profit and loss 本期損益   Y~WdN<g  
debit 借方   HIXAA?_eh=  
debt 債務   Vxh39eW  
debtor 債務人   s-$Wc)l  
deed 契據   >R+-mP!nj  
deferred assets 遞延資產   2.D2 o  
deferred liabilities 遞延負債   \c< oVF'  
delivery 交貨   |O{N_-];.  
delivery expense 送貨費   j_~KD}  
delivery order 出貨單   y9r4]4

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demand draft 即期匯票   %MeAa?G-#  
demand note 即期票據   &h-_|N  
demurrage charge 延期費   gV2vw e  
deposit 存款    ]n!V  
deposit slip 存款單   U?*zb  
depreciation 折舊   ?woL17Gt  
direct cost 直接成本   S&_0 3  
direct labour 直接人工  
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director 董事   Q$E.G63Wl  
discount 折扣   u>*a@3$f  
discount on purchase 進貨折扣   T$5wH )<  
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