[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。   TO( =4;U  
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acceptance 承兌   {T:2+iS9:  
account 賬戶   <]CO}r   
accountant 會計員   !8l4H
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accounting 會計   (O&ooM* o  
accounting system 會計制度   (]mN09uE  
accounts payable 應付賬款   l6l)M  
accounts receivable 應收賬款   h"wXmAf4%  
accumulated profits 累積利益   Fo;xA  
adjusting entry ?#123;整記錄   9-bDgzk   
adjustment ?#123;整   (U$ F) 7  
administration expense 管理費用   X*%KR4`
 
advances 預付   /JR*X!&"  
advertising expense 廣告費   x]y~KbdeB  
agency 代理   mKxQU0`  
agent 代理人   $stJ+uh  
agreement 契約   )5&w  
allotments 分配數   "V?U^L>SF  
allowance 津貼   <k<  
amalgamation 合併   !30Dice  
amortization 攤銷   93o}vy->  
amortized cost 應攤成本   _4.`$n/Z  
annuities 年金   ]<z>YyBA  
applied cost 已分配成本   (MNbABZQ  
applied expense 已分配費用   v>7=T8  
applied manufacturing expense 己分配製造費用   G.T}^xHmL  
apportioned charge 攤派費用   aQinR "o  
appreciation 漲價   9.1%T06$  
article of association 公司章程   1[X+6viE  
assessment 課稅   Sfh\4h$H  
assets 資產   AbLOq@lrK  
attorney fee 律師費   LRB#|PW  
audit 審計   j>
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auditor 審計員   &*MwKr<y  
average 平均數   iSIj ?.  
average cost 平均成本   e[R364K  
bad debt 壞賬   wCn W]<+  
balance 餘額   roW8 4x  
balance sheet 資產負債表   E(TL+o  
bank account 銀行賬戶   WI}P(!h\J  
bank balance 銀行結存   7CM<"pV  
bank charge 銀行手續費   }v@w(*)h:  
bank deposit 銀行存款   7M^!t X  
bank discount 銀行貼現   [",W TZ:  
bank draft 銀行匯票   oryoGy=(yk  
bank loan 銀行借款   ` [@ F3x  
bank overdraft 銀行透支   '>2xP<ct!&  
bankers acceptance 銀行承兌   A9$q;8= <  
bankruptcy 破產   *Pw;;#\B  
bearer 持票人   7c4
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beneficiary 受益人   r+v*(Tu  
bequest 遺產   i(L;1 `  
bill 票據   AP/5,M<  
bill of exchange 匯票   Ay2Vz>{  
bill of lading 提單   1 ljgq]($  
bills discounted 貼現票據   6^UeEmjc  
bills payable 應付票據   d bE $T  
bills receivable 應收票據   rJ9a@n,  
board of directors 董事會   dO rgqz`e  
bonds 債券   SvDVxK  
bonus 紅利   )Q6R6xW  
book value 賬面價值   'S@C,x%2,  
bookkeeper 簿記員   9
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bookkeeping 簿記   ",`fGu )  
branch office general ledger 支店往來賬戶   (ioi !p  
broker 經紀人   tC-(GDGy5  
brought down 接前   ']A+wGR&r  
brought forward 接上頁   *vUKh^="  
budget 預算   h"]v+u`!SM  
by-product 副產品   |2 {y'?,  
by-product sales 副產品銷售   p4HX83y{  
capital 股本   Lgvmk  
capital income 資本收益   rv: ,Os_  
capital outlay 資本支出   A&F@+X6@  
capital stock 股本   (#LV*&K%IC  
capital stock certificate 股票   'UW7zL5  
carried down 移後   q.uI
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carried forward 移下頁   \7*9l%  
cash 現金   Vk@u|6U'  
cash account 現金賬戶   r yN/sjQC  
cash in bank 存銀行現金   Bb8lklQ  
cash on delivery 交貨收款   )#IiHB F  
cash on hand 庫存現金   p>|;fS\`@}  
cash payment 現金支付   l|U=(aA]h  
cash purchase 現購   URX>(Y}g9^  
cash sale 現沽   YNHn# 98\  
cashier 出?#123;員   U#d&#",s  
cashiers check 本票   IWuR=I$t  
certificate of deposit 存款單折   O^F%ssF8  
certificate of indebtedness 借據   T3%yV*F,  
certified check 保付支票   2vu"PeU9  
certified public accountant 會計師   pbR84g^p.S  
charges 費用   qmtVk  
charge for remittances 匯水手續費   'h
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charter 營業執照   K,?M5n '  
chartered accountant 會計師   {$oZR"MP  
chattles 動產   HQ ^> ~  
check 支票   ^nFa'=  
che stub 支票存根   gWv/3hWWB  
closed account 己結清賬戶   ^xu`NE8;  
closing 結算   }qi6K-,oU  
closing entries 結賬紀錄   q8P| ]  
closing stock 期末存貨   I zM=?,`  
closing the book 結賬   Y'%sA~g  
columnar journal 多欄日記賬   X.%Xi'H  
combination 聯合   ]^/:Xsk$  
commission 佣金   L8/o9N1  
commodity 商品   nPR_:_^  
common stock 普通股   @,pO%,E6  
company 公司   EX=+TOkAf  
compensation 賠償   ATk>:^n  
compound interest 複利   T"dX)~E;  
consignee 承銷人   9)e`mO*n  
consignment 寄銷   .LN&EfMenF  
consignor 寄銷人   g O gZ  
consolidated balance sheet 合併資產負債表   !gW$A-XD  
consolidated profit and loss account 合併損益表   bx!Sy0PUJ  
consolidation 合併   (ZT*EFhb(  
construction cost 營建成本   8/Z JkI  
construction revenue 營建收入   ?U iwr{Q  
contract 合同   ofj7$se  
control account 統制賬戶   q~_Nv5r%O  
copyright 版權   )}]<o |'  
corporation 公司   K>w}(td  
cost 成本   >p}d:t/  
cost accounting 成本會計   ( y'i{:B  
cost of labour 勞工成本   :&#hjeltt  
cost of production 生產成本   3Ey#?   
cost of manufacture 製造成本   n|yl3v  
cost of sales 銷貨成本   m:/nw,  
cost price 成本價格   yQM7QLbTk  
credit 貸方   KaBze67<|  
credit note 收款通知單   ubj ~ ULA  
creditor 債權人   4~ZQsw`  
crossed check 橫線支票   rm1R^n  
current account 往來活期賬戶   9Rb-QI  
current asset 流動資產   3@XCP-`  
current liability 流動負債   gE`G3kgn{  
current profit and loss 本期損益   t \Fc <  
debit 借方   X+?*Tw!\  
debt 債務   ~;Ss)d  
debtor 債務人   :BC0f9  
deed 契據   3k5Mty  
deferred assets 遞延資產   L!3{ASIN0  
deferred liabilities 遞延負債   w`c9_V  
delivery 交貨   {!o-
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delivery expense 送貨費   Yw\}'7  
delivery order 出貨單   gmj a2F,  
demand draft 即期匯票   V`pTl3  
demand note 即期票據   DN&ZRA  
demurrage charge 延期費   {{tH$j?Q  
deposit 存款   pIC CjA?3@  
deposit slip 存款單   r*0a43mC1  
depreciation 折舊   OMvwmm  
direct cost 直接成本   gupB8 .!  
direct labour 直接人工   *P61q\2Z  
director 董事    aVz<RS  
discount 折扣   jE&kN$.7j  
discount on purchase 進貨折扣    S`U Gk  
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