[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。   sJu^deX  
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acceptance 承兌   +c$]Q-(  
account 賬戶   7.@$D;L9  
accountant 會計員   !.9pV.~  
accounting 會計   w],+lN;  
accounting system 會計制度   p
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accounts payable 應付賬款   Wm!lWQu7  
accounts receivable 應收賬款   O&h3=?O&B  
accumulated profits 累積利益   PEqO<a1Z8  
adjusting entry ?#123;整記錄   s}yJkQb  
adjustment ?#123;整   *[K\_F? ^h  
administration expense 管理費用   /3`#ldb%}  
advances 預付   r:Uqtqxh  
advertising expense 廣告費   ODa+s>a`^  
agency 代理   l+g\xUP  
agent 代理人   gw [\7  
agreement 契約   `D)ay  
allotments 分配數   L7oLV?k  
allowance 津貼   {!h|(xqN+  
amalgamation 合併   I{#&!h>]U  
amortization 攤銷   aBv3vSq>Q  
amortized cost 應攤成本   I!'PvIyO  
annuities 年金   *9V;;bY#  
applied cost 已分配成本   J?4aSssE  
applied expense 已分配費用    }NX9"}/  
applied manufacturing expense 己分配製造費用   4JF)w;X}  
apportioned charge 攤派費用   F|.,lb |L  
appreciation 漲價   Zqwxi1  
article of association 公司章程   .<uxZ  
assessment 課稅   ::bK{yZm  
assets 資產   "o.V`Bj  
attorney fee 律師費   a|aRUxa0"  
audit 審計   : V16bRpjL  
auditor 審計員   pdCn98}%-  
average 平均數   'wh2787  
average cost 平均成本   /O@'XWW  
bad debt 壞賬   g+shz{3zvz  
balance 餘額   ={_.}   
balance sheet 資產負債表   ,=o)R,[  
bank account 銀行賬戶   15PFnk6E|  
bank balance 銀行結存   Z(g9rz']0  
bank charge 銀行手續費   4-lG{I_S:  
bank deposit 銀行存款   MR8\'0]  
bank discount 銀行貼現   :9`'R0
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bank draft 銀行匯票   Bqo8G->  
bank loan 銀行借款   FCO5SX #-g  
bank overdraft 銀行透支   Vf?+->-?{  
bankers acceptance 銀行承兌   QUa_gYp0v  
bankruptcy 破產   Vy*&po[   
bearer 持票人   Qn`$xY9mT  
beneficiary 受益人   !YUMAp/  
bequest 遺產   +)8,$1[p|  
bill 票據   B<)c{kj  
bill of exchange 匯票   r0 %WGMk2  
bill of lading 提單   7PE3>cD  
bills discounted 貼現票據   jTVh`d<N  
bills payable 應付票據   &n:3n  
bills receivable 應收票據   NyHHK8>  
board of directors 董事會   wk @-O}W  
bonds 債券   N6CWEIJ  
bonus 紅利   UuDT=_1Sh  
book value 賬面價值   GL4-v []6I  
bookkeeper 簿記員   P_: A%T  
bookkeeping 簿記   NpS*]vSO  
branch office general ledger 支店往來賬戶   96W!~w2xx  
broker 經紀人   ;qM I3wF  
brought down 接前   ~lB im$o  
brought forward 接上頁   wPhN_XV  
budget 預算   Be?b| G!M  
by-product 副產品   $|0_[~0-n  
by-product sales 副產品銷售   H
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capital 股本   "zU}]|R  
capital income 資本收益   |Ld/{&Qr  
capital outlay 資本支出   "6.JpUf  
capital stock 股本   %EC{O@EAk  
capital stock certificate 股票   i={ :6K?^  
carried down 移後   Vs>/ q
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carried forward 移下頁   .}KY*y  
cash 現金   Z<7FF}i  
cash account 現金賬戶   f-at@C1L%L  
cash in bank 存銀行現金   @8[3]<  
cash on delivery 交貨收款   K@ZK@++  
cash on hand 庫存現金   FmU>q)  
cash payment 現金支付   e_Cns
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cash purchase 現購   !'-K>.B  
cash sale 現沽   gQ]WNJ~>  
cashier 出?#123;員   zj G>=2  
cashiers check 本票   X^L)5n+$X  
certificate of deposit 存款單折   ] r8 hMv  
certificate of indebtedness 借據   ^1d"Rqtv  
certified check 保付支票   6.]x@=Wm  
certified public accountant 會計師   RI,Z&kXj2o  
charges 費用   [c6I/U=-  
charge for remittances 匯水手續費   [3Qu @;"&  
charter 營業執照   uFd.2,XNP  
chartered accountant 會計師   Vq7L:,N9  
chattles 動產   BIx Z4Ft  
check 支票   P\"|b\O1  
che stub 支票存根   ]k2Jf}|  
closed account 己結清賬戶   Q4YIKNN|7  
closing 結算   EH;w <LvT  
closing entries 結賬紀錄   h/9{E:ML  
closing stock 期末存貨   _)4YxmK%  
closing the book 結賬   vo'=d"zm  
columnar journal 多欄日記賬   }=kf52Am,}  
combination 聯合   .SdHFWx  
commission 佣金   .(!> *ka|  
commodity 商品   C %l!"s^  
common stock 普通股   MGUzvSf  
company 公司   k!/"J ;  
compensation 賠償   n<C4-'^U[a  
compound interest 複利   fX)C8J^=G  
consignee 承銷人   d',OQ,~{  
consignment 寄銷   !L3M\Q0  
consignor 寄銷人   }*+?1kv  
consolidated balance sheet 合併資產負債表   =ytB\e  
consolidated profit and loss account 合併損益表   I?sA)!8  
consolidation 合併   @=Kuo
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construction cost 營建成本   J\iyc,M<M  
construction revenue 營建收入   8= jl]q$<  
contract 合同   ]ZkhQ%  
control account 統制賬戶   Aj`zT
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copyright 版權   $4yv)6G  
corporation 公司   z
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cost 成本   {3RY4HVT?  
cost accounting 成本會計   R-Y|;  
cost of labour 勞工成本   H ]BH  
cost of production 生產成本   k(Z+(Y'{q~  
cost of manufacture 製造成本   "*o54z5"  
cost of sales 銷貨成本   &Nx'Nq
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cost price 成本價格   _C`cO  
credit 貸方   k(n{$  
credit note 收款通知單   i#I+    
creditor 債權人   esCm`?qCP  
crossed check 橫線支票   ?b?`(JTR  
current account 往來活期賬戶   = ;sEi:HC  
current asset 流動資產   v3 $+l1  
current liability 流動負債   S1Q2<<[  
current profit and loss 本期損益   +dWx?$n  
debit 借方   ,o(7z^1Pe;  
debt 債務   \RcB,?OK  
debtor 債務人   Rpit>  
deed 契據   r&AX  
deferred assets 遞延資產   g?V>+oMx  
deferred liabilities 遞延負債   Vl;GQe  
delivery 交貨   MB423{
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delivery expense 送貨費   J(*QtF  
delivery order 出貨單   #E`-b9Q  
demand draft 即期匯票   O[O`4de9  
demand note 即期票據    5m,{?M`  
demurrage charge 延期費   (P;z* "q  
deposit 存款   C`F*00M{  
deposit slip 存款單   k%w5V>]1  
depreciation 折舊   ZA
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direct cost 直接成本   ` aTkIo:ms  
direct labour 直接人工   sW)C6 #  
director 董事   I8r5u=PH  
discount 折扣   wN,DTmtD  
discount on purchase 進貨折扣   p8<Y5:`  
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