[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。   l"[.Q>d  
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acceptance 承兌   C3^3<  
account 賬戶   6X9$T1 1Vc  
accountant 會計員   %S"z9@  
accounting 會計   v&G9HiH  
accounting system 會計制度   zmZU"eWp)  
accounts payable 應付賬款   V?*fl^f  
accounts receivable 應收賬款   |qguLab (  
accumulated profits 累積利益   * G*VY#L  
adjusting entry ?#123;整記錄   5"40{3  
adjustment ?#123;整   [4C_iaE  
administration expense 管理費用   \C~6 '  
advances 預付   3/usgw1  
advertising expense 廣告費   [<d~b*/  
agency 代理   y`$qcEw  
agent 代理人   kD+#|f  
agreement 契約   c
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allotments 分配數   &k|EG![  
allowance 津貼   d~_5Jx  
amalgamation 合併   Mu:zWLM*M  
amortization 攤銷   J ?aJa  
amortized cost 應攤成本   F$4=7Njv  
annuities 年金   `K0.6i [p  
applied cost 已分配成本   b(mZ/2,B  
applied expense 已分配費用   h `! 4`eI  
applied manufacturing expense 己分配製造費用   gktlwiCZ  
apportioned charge 攤派費用   L-U4 8 i  
appreciation 漲價   0Y* "RbG  
article of association 公司章程   Am3j:|>*  
assessment 課稅   C$q -WoTM(  
assets 資產   ik?IC$*n3i  
attorney fee 律師費    :Kyr}-  
audit 審計   ! 1?u0  
auditor 審計員   .$d:c61X  
average 平均數   [7x;H  
average cost 平均成本   ?nu<)~r53  
bad debt 壞賬   8hy1yt6t4~  
balance 餘額   aBQ--Sz  
balance sheet 資產負債表   ^"4?Q  
bank account 銀行賬戶   RF6]_-  
bank balance 銀行結存   IeChz d  
bank charge 銀行手續費   %#4;'\'5  
bank deposit 銀行存款   PDc4ok`)  
bank discount 銀行貼現   tMU10=d  
bank draft 銀行匯票   QHje}  
bank loan 銀行借款   _}\KC+n8  
bank overdraft 銀行透支   Dz.kJ_"Ro  
bankers acceptance 銀行承兌   d72( g$F  
bankruptcy 破產   -KbO[b\V  
bearer 持票人   wrCV&2CG  
beneficiary 受益人   ?vD<_5K;I  
bequest 遺產   H.n|zGQTB  
bill 票據   Tf$>^L  
bill of exchange 匯票   _ u_|U  
bill of lading 提單   2.j0pg .  
bills discounted 貼現票據   n|=yw6aV'  
bills payable 應付票據   nf_(_O=  
bills receivable 應收票據   <.lN'i;(  
board of directors 董事會   @:'E9J06  
bonds 債券  
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bonus 紅利   #Sg /  
book value 賬面價值   YP"%z6N@v  
bookkeeper 簿記員   vcy+p]6KE-  
bookkeeping 簿記   RM2fe Wm  
branch office general ledger 支店往來賬戶   1Ogtzf  
broker 經紀人   DT;;4-{  
brought down 接前   m^0*k|9+G  
brought forward 接上頁   c7?|Tipc  
budget 預算   H lFVc  
by-product 副產品   Um/ g&k  
by-product sales 副產品銷售   w+%p4VkA<r  
capital 股本   *0a7H$iQ(]  
capital income 資本收益   [)[?FG9   
capital outlay 資本支出   Ax!@vL&@  
capital stock 股本   2j>C4Ck  
capital stock certificate 股票   ONcS
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carried down 移後   jP3~O  
carried forward 移下頁   ^=cXL  
cash 現金   _#P5j#  
cash account 現金賬戶   ~fgS"F^7n  
cash in bank 存銀行現金   OH+
2)X  
cash on delivery 交貨收款   7V\M)r{q7  
cash on hand 庫存現金   M@.?l
=1X  
cash payment 現金支付   ;P|v'NNI  
cash purchase 現購   P!~&Ei  
cash sale 現沽   6l>016 x  
cashier 出?#123;員   QmPHf*w[  
cashiers check 本票   xdsF! Zb  
certificate of deposit 存款單折   7x |Pgu(  
certificate of indebtedness 借據   ON_GD"  
certified check 保付支票   79lG~ BGE  
certified public accountant 會計師   .|kp`-F51  
charges 費用   oB}rd9  
charge for remittances 匯水手續費   5i3nz=~o  
charter 營業執照   i6h0_q
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chartered accountant 會計師   LTD;  
chattles 動產   ~]K<Vh`  
check 支票   `p^xdj}  
che stub 支票存根   @(tiPV  
closed account 己結清賬戶   v".u#G'u  
closing 結算   eY$Q}BcW  
closing entries 結賬紀錄   %}Ob~m>P  
closing stock 期末存貨   ;{>-K8=>$  
closing the book 結賬   lFM'F[-?-  
columnar journal 多欄日記賬   Lr(wS {  
combination 聯合   z?_5fte`  
commission 佣金   ;%i.@@:IQ  
commodity 商品   5HbPS%^.  
common stock 普通股   :}w^-I"  
company 公司   +@oo8io  
compensation 賠償   PmE2T\{s!  
compound interest 複利   P\|i<Ds_M  
consignee 承銷人   laFF/g;sRC  
consignment 寄銷   RE:$c!E!  
consignor 寄銷人   {5:V h W}  
consolidated balance sheet 合併資產負債表   /`VtW$9-  
consolidated profit and loss account 合併損益表   9_S>G$
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consolidation 合併   gI~jf- w  
construction cost 營建成本   Rh#TR"  
construction revenue 營建收入   {~d8
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contract 合同   9ev"BO  
control account 統制賬戶   oG;;='*  
copyright 版權   _9zydtw  
corporation 公司   J$<g"z3  
cost 成本   5/{gY{  
cost accounting 成本會計   cvf#^Cu   
cost of labour 勞工成本   Bx&wS|-)D  
cost of production 生產成本   4mzWNr>fb  
cost of manufacture 製造成本   ?_c*(2i&^  
cost of sales 銷貨成本   ]hkway  
cost price 成本價格   76*5/J-  
credit 貸方   PizPsJ|&  
credit note 收款通知單   lFLiW  
creditor 債權人   ~cx/>Hu  
crossed check 橫線支票   r5?qz<WW~  
current account 往來活期賬戶   3F0:v,+;  
current asset 流動資產   \uV;UH7qe  
current liability 流動負債   $r=Ud >  
current profit and loss 本期損益   FVco oV  
debit 借方   Y;'7Ek)  
debt 債務   8.Ty ,7Z  
debtor 債務人   ]jS+ItL@  
deed 契據   L$+ap~ld  
deferred assets 遞延資產   0zAj. iG  
deferred liabilities 遞延負債   0TI+6u  
delivery 交貨   L~jKx)S%  
delivery expense 送貨費   Gv}h/zu-  
delivery order 出貨單   #_bSWV4  
demand draft 即期匯票   Z*|qbu)  
demand note 即期票據   ou@ P#:<B  
demurrage charge 延期費   OC]_b36v  
deposit 存款   obE_`u l#  
deposit slip 存款單   yVM 1W"Q  
depreciation 折舊   "syf@[tz7  
direct cost 直接成本   1vQj` F  
direct labour 直接人工   ATU 2\Y  
director 董事   r`L$[C5I  
discount 折扣   <3>Ou(F  
discount on purchase 進貨折扣   5sq#bvfJ o  
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