[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。   d=D#cs;\  
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acceptance 承兌   iDcYyNE  
account 賬戶   com4@NK  
accountant 會計員   3_9CREZCl  
accounting 會計   }l}_'FmQ  
accounting system 會計制度   cDYOJu.  
accounts payable 應付賬款   0s Jp,4Vv  
accounts receivable 應收賬款   W!"QtEJ,  
accumulated profits 累積利益   <5Ll<0  
adjusting entry ?#123;整記錄   I5QtPqB>  
adjustment ?#123;整  
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administration expense 管理費用   FjizPg/|!  
advances 預付   1=T;68B  
advertising expense 廣告費   __+8wC  
agency 代理   *:+ZEFMq  
agent 代理人   K} T=j+  
agreement 契約   @+~>utr  
allotments 分配數   bLGC  
allowance 津貼   g'w"U9tjO  
amalgamation 合併   Jqgm>\y  
amortization 攤銷   CAx eJ`Q  
amortized cost 應攤成本   gH,Pz  
annuities 年金   0Ntvd7"`}  
applied cost 已分配成本   \ntUxPox.  
applied expense 已分配費用   ,B_tA
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applied manufacturing expense 己分配製造費用   $0OOH4  
apportioned charge 攤派費用   jAcKSx$}y"  
appreciation 漲價   ?7lW@U0  
article of association 公司章程   D vU1+y  
assessment 課稅   gMZ+kP`  
assets 資產   \ q
q  
attorney fee 律師費   IG\Cj7{K^  
audit 審計   o%`=+-K  
auditor 審計員   WI*CuJU<zJ  
average 平均數   &tf(vU;,'  
average cost 平均成本   $B<:SuV#  
bad debt 壞賬   /:{4,aX2  
balance 餘額   IsJx5GO  
balance sheet 資產負債表   T%FW|jKw  
bank account 銀行賬戶   :x5O1Zn/t  
bank balance 銀行結存   X<$DN
RN  
bank charge 銀行手續費   oD9L5c)  
bank deposit 銀行存款   Y-st2r[,  
bank discount 銀行貼現   @^ti*`  
bank draft 銀行匯票   ?* ,  
bank loan 銀行借款   >!lpI5'Z&  
bank overdraft 銀行透支   ^A=tk!C  
bankers acceptance 銀行承兌   C4gES"
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bankruptcy 破產   .}Xf<G&  
bearer 持票人   ."O%pL]!/b  
beneficiary 受益人   
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bequest 遺產   '3syS sD&O  
bill 票據   QY<5o;m`  
bill of exchange 匯票   .L;e:cvx  
bill of lading 提單   QS\wtTXj  
bills discounted 貼現票據   S-3hLw&?  
bills payable 應付票據   WcM\4q@  
bills receivable 應收票據   o[WDPIG  
board of directors 董事會   F&7|`o3  
bonds 債券   Px*<-t|R-  
bonus 紅利   i'>5vU0?3  
book value 賬面價值   >mR8@kob<  
bookkeeper 簿記員   v@M^ukk'}  
bookkeeping 簿記  
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branch office general ledger 支店往來賬戶   QX<x2U  
broker 經紀人   ~LOE^6C+~o  
brought down 接前   UuF(n$B  
brought forward 接上頁   6@8z3JW.A  
budget 預算   W\w#}kY  
by-product 副產品   5F ^VvzNn  
by-product sales 副產品銷售   :-Py0{s  
capital 股本   gGMQRRq  
capital income 資本收益   H|wP8uQC  
capital outlay 資本支出   ?YS 3)  
capital stock 股本   -TG ="U  
capital stock certificate 股票   {i8zM6eC  
carried down 移後   eMFxdtH  
carried forward 移下頁   SZ$WC8AX  
cash 現金   s51$x M  
cash account 現金賬戶   1I9v`eT4  
cash in bank 存銀行現金   cu0IFNF}[  
cash on delivery 交貨收款   s.}K?)mH  
cash on hand 庫存現金   .="XvVdkp  
cash payment 現金支付   :BF? r  
cash purchase 現購   ]1 9VEH  
cash sale 現沽   :/;/mHG]  
cashier 出?#123;員   \%=\4%:  
cashiers check 本票   m,E$KHt (  
certificate of deposit 存款單折   x.?5-3|d$  
certificate of indebtedness 借據   pD732L@q  
certified check 保付支票   7mi!yTr}  
certified public accountant 會計師   XWp8[Cxs  
charges 費用   y~ =H`PAE  
charge for remittances 匯水手續費   @dDeOnF  
charter 營業執照   a[O6xA%  
chartered accountant 會計師   hJ'H@L7  
chattles 動產   JF
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check 支票   `@h|+`h  
che stub 支票存根   LmF,en5  
closed account 己結清賬戶   m.e]tTe  
closing 結算   pS w/QO9  
closing entries 結賬紀錄   0Z9DewwP  
closing stock 期末存貨   RwWg:4  
closing the book 結賬   %SM;B-/zHt  
columnar journal 多欄日記賬   fe?Z33V  
combination 聯合   F1t(P 8  
commission 佣金   ^"/^)Lb!@M  
commodity 商品   \n)',4mY  
common stock 普通股   f&^(f1WO  
company 公司   @^W`Yg)C  
compensation 賠償   6Dq4Q|C  
compound interest 複利   Pd*[i7zhC  
consignee 承銷人   9Yx(u2PQ  
consignment 寄銷   Ma[EgG  
consignor 寄銷人   p~qe/  
consolidated balance sheet 合併資產負債表   ^/2I)y]W0  
consolidated profit and loss account 合併損益表   pN%&`]Wev  
consolidation 合併   ~7
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construction cost 營建成本   9)q3cjP{<  
construction revenue 營建收入   .V?:&_}_I6  
contract 合同   'YNaLZ20  
control account 統制賬戶   ,^#Jw`w^  
copyright 版權   ut{T:kT  
corporation 公司   {m.$EoS  
cost 成本   11[lc2  
cost accounting 成本會計   S\k<  
cost of labour 勞工成本   x*Lt]]A  
cost of production 生產成本   c3A\~tHW  
cost of manufacture 製造成本   P#,u9EIJ  
cost of sales 銷貨成本   E7fx4kV  
cost price 成本價格   J!6FlcsZm  
credit 貸方   Aw o)a8e  
credit note 收款通知單   \hB BG8=
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creditor 債權人   {4Of.  
crossed check 橫線支票   z^gJy,T  
current account 往來活期賬戶   E9HMhUe  
current asset 流動資產   6OES'3Cy  
current liability 流動負債   Ccf/hA#mb  
current profit and loss 本期損益   (q> TKM  
debit 借方   yPm2??5MW>  
debt 債務   /:&!o2&1H  
debtor 債務人   Zp_(vOc  
deed 契據   vJkc/7  
deferred assets 遞延資產   RgE`Hr  
deferred liabilities 遞延負債   24mdhT|  
delivery 交貨   ie}O ZM  
delivery expense 送貨費   u2V-V#jS  
delivery order 出貨單   UkV?,P@l  
demand draft 即期匯票   <qCa9@Ea  
demand note 即期票據   mo0\t#jA  
demurrage charge 延期費   ) ?L=o0  
deposit 存款   \{,TpK.  
deposit slip 存款單   --$o$EP`  
depreciation 折舊   OG,P"sv  
direct cost 直接成本   E h%61/  
direct labour 直接人工   OW:*qY c;:  
director 董事   =8kmFXo  
discount 折扣   V|7YRa@  
discount on purchase 進貨折扣   n\#YGL<n  
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