[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。   iM5vrz`n  
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acceptance 承兌   }l;Lxb2`  
account 賬戶   .Dw,"VHP  
accountant 會計員   K)N0,Qwu  
accounting 會計   61@EDIYPc  
accounting system 會計制度   kg>>D  
accounts payable 應付賬款   /!T> b:0  
accounts receivable 應收賬款  
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accumulated profits 累積利益   H l<$a"K7\  
adjusting entry ?#123;整記錄   AIZBo@xg  
adjustment ?#123;整   ?KP}#>Ba@  
administration expense 管理費用   !w2gGy:I>  
advances 預付   "b,%8  
advertising expense 廣告費   aE/D*.0NI  
agency 代理   =k{`oO~:9+  
agent 代理人   `.v(fC  
agreement 契約   Tlodn7%",  
allotments 分配數   ~uj;qq  
allowance 津貼   ^Z}Ob= .G  
amalgamation 合併   z$[C#5+2  
amortization 攤銷   s9j7Psd  
amortized cost 應攤成本   *>."V5{;S  
annuities 年金   ,t,wy37*D  
applied cost 已分配成本   Y*LaBxt Q  
applied expense 已分配費用   q
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applied manufacturing expense 己分配製造費用   k \qiF|B)Z  
apportioned charge 攤派費用   p#@Z$gTH`'  
appreciation 漲價   0X9Y~TM%  
article of association 公司章程   <Q5Le dN  
assessment 課稅   'C>U=cE7  
assets 資產   tju|UhP3  
attorney fee 律師費   P Sx304  
audit 審計   $nPAm6mH  
auditor 審計員   ,Em$!n  
average 平均數   Q@QFV~  
average cost 平均成本   Qa`hR  
bad debt 壞賬   ziEz.Wn"  
balance 餘額   ^^Jnv{)  
balance sheet 資產負債表   9|
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bank account 銀行賬戶   jirbUl  
bank balance 銀行結存   vkcRm`.  
bank charge 銀行手續費   Q-eCHr)  
bank deposit 銀行存款   pq!%?m]  
bank discount 銀行貼現   ^g>1U5c  
bank draft 銀行匯票   Of[;Qn  
bank loan 銀行借款   q/gB<p9  
bank overdraft 銀行透支   MI#mAg<  
bankers acceptance 銀行承兌   f CcD&<%  
bankruptcy 破產   K_/B?h  
bearer 持票人   GWP dv  
beneficiary 受益人   | $+5@+Zz  
bequest 遺產   yR71%]*.  
bill 票據   Qt+:4{H e  
bill of exchange 匯票   *"{&FEV  
bill of lading 提單   ,FQK;BU!lh  
bills discounted 貼現票據   O'DW5hBL0  
bills payable 應付票據   ^TFs;|..  
bills receivable 應收票據   Ru\_dr2yI}  
board of directors 董事會   (pR.Abq  
bonds 債券   ;LwqTlJ*[L  
bonus 紅利   C>QIrZu
  
book value 賬面價值   KEr\nKT1  
bookkeeper 簿記員   ktH8as^54!  
bookkeeping 簿記   b=[?b+  
branch office general ledger 支店往來賬戶   b 1`r!B,  
broker 經紀人   s8gU7pT49  
brought down 接前   JXU2CyMY  
brought forward 接上頁   .[s2zI  
budget 預算   ]MTbW=*}ED  
by-product 副產品  

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by-product sales 副產品銷售   \f
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capital 股本   %$ceJ`%1e  
capital income 資本收益   8cWZ"v  
capital outlay 資本支出   Om'(mr  
capital stock 股本   |M~ON=  
capital stock certificate 股票   1s7^uA$}6  
carried down 移後  
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carried forward 移下頁   qr(`&hB-L  
cash 現金   ,LYFEq_  
cash account 現金賬戶   9
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cash in bank 存銀行現金   C;rG]t^%  
cash on delivery 交貨收款   -$a>f4]  
cash on hand 庫存現金   NCS!:d:Ry  
cash payment 現金支付   N2, D:m\  
cash purchase 現購   `NNf&y)y  
cash sale 現沽   3Rv7Qx  
cashier 出?#123;員   6[dur'x  
cashiers check 本票   )R) a@op  
certificate of deposit 存款單折   kODK@w V-  
certificate of indebtedness 借據   dZ(|uC!?  
certified check 保付支票   A.%CAGU5w  
certified public accountant 會計師   Tupi
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charges 費用   cPF<D$B  
charge for remittances 匯水手續費   pBJAaCGm  
charter 營業執照   K%g;NW  
chartered accountant 會計師   ${&5]!E[>D  
chattles 動產   oduDA:  
check 支票   P`SnavQBt  
che stub 支票存根   0Bolv_e  
closed account 己結清賬戶   uOi&G:
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closing 結算   L2z2}U=<  
closing entries 結賬紀錄   8g/
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closing stock 期末存貨   3.R#&Zxt  
closing the book 結賬   dE=Ue#1U@5  
columnar journal 多欄日記賬   hkL5HzWn  
combination 聯合   fys  
commission 佣金   m6n!rRQ^U  
commodity 商品   6j9)/HP  
common stock 普通股   WMuD}s  
company 公司   oR#:NtX
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compensation 賠償   woOy*)@  
compound interest 複利   =_TaA(79  
consignee 承銷人   d5j_6X  
consignment 寄銷   v> z@  
consignor 寄銷人   )M<vAUF  
consolidated balance sheet 合併資產負債表   L\aBc}  
consolidated profit and loss account 合併損益表   RuRt0Sd3  
consolidation 合併   `k{& /]  
construction cost 營建成本   /X8<C=}  
construction revenue 營建收入   <9A@`_';Aq  
contract 合同   wzWbB2Mb5  
control account 統制賬戶   j6}R7$JR  
copyright 版權   yubSj*  
corporation 公司   tykB.2f  
cost 成本   ||B;o-  
cost accounting 成本會計   RMYP"  
cost of labour 勞工成本   j -O2aL  
cost of production 生產成本   b'@we0V@S  
cost of manufacture 製造成本   M^madx6`  
cost of sales 銷貨成本   OyG"1F  
cost price 成本價格   p='-\M74K  
credit 貸方   J{"kw1Lu  
credit note 收款通知單   QL7
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creditor 債權人   QDmYSY$  
crossed check 橫線支票   jFG0`n}I  
current account 往來活期賬戶   ik,lSTBD  
current asset 流動資產   }E^S]hdvz  
current liability 流動負債   dfj\RIV8  
current profit and loss 本期損益   f<jb=\}x  
debit 借方   Ze^jG-SL$9  
debt 債務   L#h:*U{@40  
debtor 債務人   72db[  
deed 契據   i, nD5@#  
deferred assets 遞延資產   6)gd^{  
deferred liabilities 遞延負債   &~sfYW  
delivery 交貨   Jc*XX u)  
delivery expense 送貨費   Y;J*4k]  
delivery order 出貨單   P* #8ZMA<  
demand draft 即期匯票   /'DwfX  
demand note 即期票據   u62)QJE  
demurrage charge 延期費   )|#%Czd4  
deposit 存款   L):U"M>]=  
deposit slip 存款單   -0HkTY  
depreciation 折舊   (zo^Nn9VJ  
direct cost 直接成本   %i{;r35M;9  
direct labour 直接人工   p#8
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director 董事   ffDc6*.Q  
discount 折扣   :K.4n  
discount on purchase 進貨折扣   Fw4*  
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