[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。   aXYY:;  
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acceptance 承兌   !pW0qX\1n  
account 賬戶   x9g#<2w8  
accountant 會計員    8nJpp  
accounting 會計   %> eiAB_b  
accounting system 會計制度   j^JPZ{ej?  
accounts payable 應付賬款   =T@1@w  
accounts receivable 應收賬款   eym4=k ~  
accumulated profits 累積利益   \2$|Ei7  
adjusting entry ?#123;整記錄   KpGhQdR#  
adjustment ?#123;整   eMsd37J  
administration expense 管理費用   aFYIM`?(  
advances 預付   r19 pZAc  
advertising expense 廣告費   b$joY*< 6  
agency 代理   pnOAs&QAm  
agent 代理人   ?a5!H*,  
agreement 契約   ##*3bDf$-5  
allotments 分配數   KRzAy)8  
allowance 津貼   /x$nje,.  
amalgamation 合併   5;EvNu  
amortization 攤銷   _DtV  
amortized cost 應攤成本   wHy!CP %  
annuities 年金   p5iuYHKk?  
applied cost 已分配成本   :F?C)
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applied expense 已分配費用   %h@EP[\  
applied manufacturing expense 己分配製造費用   :o3N;*o>)0  
apportioned charge 攤派費用   T~e.PP  
appreciation 漲價   i_%_x*  
article of association 公司章程   o+'6`g'8  
assessment 課稅   {wKB;?fUvk  
assets 資產   7.oM J  
attorney fee 律師費   K"MX!  
audit 審計   mzgfFNm^G)  
auditor 審計員   4pvMd
 
average 平均數   ;Y, y4{H3  
average cost 平均成本   g7H(PF?  
bad debt 壞賬   ktIFI`@w)  
balance 餘額  
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balance sheet 資產負債表   <P_-s*b  
bank account 銀行賬戶   JZx[W&]zT  
bank balance 銀行結存   9.#<b|g  
bank charge 銀行手續費   h376Be{P  
bank deposit 銀行存款   x%B%f`]8  
bank discount 銀行貼現   t6c4+D'{].  
bank draft 銀行匯票   Z`i(qCAd(  
bank loan 銀行借款   I?CZQ+}Hq  
bank overdraft 銀行透支   $&c*'3  
bankers acceptance 銀行承兌   ^2rN>k,?  
bankruptcy 破產   J&_n9$  
bearer 持票人   Pq$n5fZC!  
beneficiary 受益人   ~n_HP_Kf?  
bequest 遺產   8s@3hXD&
 
bill 票據   K&-"d/QuLg  
bill of exchange 匯票   At;LO9T3z  
bill of lading 提單   :A;RH  
bills discounted 貼現票據   +}AI@+  
bills payable 應付票據   Kg]J/|0\  
bills receivable 應收票據   DE
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board of directors 董事會   -9?]IIVb  
bonds 債券   %hP^%'G  
bonus 紅利   2=}FBA,2  
book value 賬面價值   [- w%/D%@  
bookkeeper 簿記員   %]i15;{X  
bookkeeping 簿記   h";L  
branch office general ledger 支店往來賬戶   u3D)M%e  
broker 經紀人   !4!~Lk=  
brought down 接前   ;tf=gdX;  
brought forward 接上頁   Y]a@j!  
budget 預算   -Y8B~@]P?  
by-product 副產品   ]:n,RO6  
by-product sales 副產品銷售   4qa.1j(R/  
capital 股本   ]4e;RV-B  
capital income 資本收益   j~MI<I+l[  
capital outlay 資本支出   >\8+:oS^  
capital stock 股本   Z_NCD`i;  
capital stock certificate 股票   yhJ@(tu.Gd  
carried down 移後   5)40/cBe  
carried forward 移下頁   \U_@S.  
cash 現金   y();tsWqc  
cash account 現金賬戶   rm_Nn8p,  
cash in bank 存銀行現金   %TqC/ c  
cash on delivery 交貨收款   j8gdlIx  
cash on hand 庫存現金   dh\P4  
cash payment 現金支付   O6Y0XL  
cash purchase 現購   O/
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cash sale 現沽   EQ_aa@M7  
cashier 出?#123;員   2<3K3uz  
cashiers check 本票   xSu >  
certificate of deposit 存款單折   []T8k9g/-  
certificate of indebtedness 借據   \2z>?i)  
certified check 保付支票   [F7hu7zY8  
certified public accountant 會計師   Ys7]B9/1O  
charges 費用   Y);=TM6s  
charge for remittances 匯水手續費   aq-~B~c`g  
charter 營業執照   +ge?w#R  
chartered accountant 會計師   O .M1@w]  
chattles 動產   Y/oHu@ _  
check 支票   Xa&kIq}(g  
che stub 支票存根   rl.}%Ny  
closed account 己結清賬戶   '"Nr,vQo  
closing 結算   m {}Lm)M  
closing entries 結賬紀錄   jiGTA:v
 
closing stock 期末存貨   EM_d8o)`B  
closing the book 結賬   CJyevMf'  
columnar journal 多欄日記賬   1;iUWU1@  
combination 聯合   q\%I#1  
commission 佣金   k3|Z7eW}[  
commodity 商品   e+|sSpA  
common stock 普通股   kxCSs7J/  
company 公司   u?EN  
compensation 賠償   \<K5ZIWV  
compound interest 複利   "M0z(NkH  
consignee 承銷人   ~6gPS 13  
consignment 寄銷   L},_.$I?  
consignor 寄銷人   /_.|E]  
consolidated balance sheet 合併資產負債表   x1<|hTPk  
consolidated profit and loss account 合併損益表   XP}<N&j  
consolidation 合併   +|f@^-  
construction cost 營建成本   iDD$pd,e\  
construction revenue 營建收入   fV~~J2IK  
contract 合同   E`J@hl$N  
control account 統制賬戶   $Kd>:f=A  
copyright 版權   u@^LW<eD  
corporation 公司   4e  
cost 成本   [><Tm\(:  
cost accounting 成本會計   8,|kao:  
cost of labour 勞工成本   &3&HY:yF  
cost of production 生產成本   T4F/w|Q  
cost of manufacture 製造成本   { )Xy%QV  
cost of sales 銷貨成本   7Yy ;  
cost price 成本價格   3XKf!P  
credit 貸方   1mJHued=6  
credit note 收款通知單   d5-qZ{W  
creditor 債權人   <naz+QK'  
crossed check 橫線支票   8EY:tzw  
current account 往來活期賬戶   (%9$!v{3  
current asset 流動資產   1*7@BP5  
current liability 流動負債   )}vl\7=  
current profit and loss 本期損益   /Kbl%u  
debit 借方   DwF hK*  
debt 債務   V)4J`xg^  
debtor 債務人   *ui</+  
deed 契據   d5d@k  
deferred assets 遞延資產   R-Sym8c  
deferred liabilities 遞延負債   .C(tMF]D,  
delivery 交貨   AwN!;t_0+N  
delivery expense 送貨費   s^SJY{  
delivery order 出貨單   /RF
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demand draft 即期匯票   ce(#2o&`  
demand note 即期票據   P;*(hY5&  
demurrage charge 延期費   V.Mry`9-  
deposit 存款   $xQL]FmS  
deposit slip 存款單   WhDJ7{D  
depreciation 折舊   11lsf/IP  
direct cost 直接成本   Pc9H0\+Xk  
direct labour 直接人工   v0y(58Rz.  
director 董事   Xr{v~bf  
discount 折扣   n`KY9[0 U=  
discount on purchase 進貨折扣   SX*RP;vHy  
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