[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。   {z|)Njhg  
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acceptance 承兌   R^fPIv`q  
account 賬戶   v~C Czg  
accountant 會計員   4@gG<QJW  
accounting 會計   3
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accounting system 會計制度   ~P qM]^  
accounts payable 應付賬款   M0"_^?  
accounts receivable 應收賬款   `[yKFa I  
accumulated profits 累積利益   1H`,WQ1mG  
adjusting entry ?#123;整記錄   {fM'6;ak  
adjustment ?#123;整   ">nxHU  
administration expense 管理費用   S@tLCqV4  
advances 預付   !|uWH  
advertising expense 廣告費   hfB%`x#akQ  
agency 代理   {TROoX~H?  
agent 代理人   MchA{p&Ol  
agreement 契約   h"W,WxL8  
allotments 分配數   _61gF[r4!Y  
allowance 津貼   |-ALklXr  
amalgamation 合併   E]d.z6k  
amortization 攤銷   =XQ%t @z0  
amortized cost 應攤成本   4at?(B+  
annuities 年金   Dy&i&5E.-l  
applied cost 已分配成本   Nx;~@  
applied expense 已分配費用   Ix}sK"}[n  
applied manufacturing expense 己分配製造費用   y.k~Y0  
apportioned charge 攤派費用   **CR} yV  
appreciation 漲價   372rbY  
article of association 公司章程   &-w Cvp7  
assessment 課稅   >:!5*E5?  
assets 資產   M_f :A  
attorney fee 律師費   S hWJ72c  
audit 審計   ^76]0`gS  
auditor 審計員   9FR5Jw>t  
average 平均數   g
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average cost 平均成本   ~~P5k:  
bad debt 壞賬   kD%( _K5  
balance 餘額   i] 4I [!  
balance sheet 資產負債表   UkC!1Jy  
bank account 銀行賬戶   $PPi5f}HD  
bank balance 銀行結存   B$K=\6o  
bank charge 銀行手續費   v?$:@9pAk  
bank deposit 銀行存款   Fm 2AEs\  
bank discount 銀行貼現    ,0
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bank draft 銀行匯票   +\A,&;!SR  
bank loan 銀行借款   mJnIwdW*  
bank overdraft 銀行透支   V!=,0zy~Z  
bankers acceptance 銀行承兌   B3I`40#  
bankruptcy 破產   B9 uoVcW  
bearer 持票人   WH}y"W  
beneficiary 受益人   NI]N4[8(  
bequest 遺產    (ZizuHC  
bill 票據   Vb_4f"  
bill of exchange 匯票   BU_nh+dF  
bill of lading 提單   tk`v:t!6U  
bills discounted 貼現票據   }0z)5c  
bills payable 應付票據   )akoa,#%6c  
bills receivable 應收票據   {tZ.v@  
board of directors 董事會   Fxz "DZY6  
bonds 債券   fr3d  
bonus 紅利   q9_OGd|P  
book value 賬面價值   "8MF_Gu):  
bookkeeper 簿記員   \8cx6 G'  
bookkeeping 簿記   AkV#J, 3LC  
branch office general ledger 支店往來賬戶   ~0$&3a<n1  
broker 經紀人   HV|,}Wks6s  
brought down 接前   GVn!O1jio  
brought forward 接上頁   M2Qr(K|  
budget 預算   H <l7ZS:  
by-product 副產品   abjQ)=u  
by-product sales 副產品銷售   EQM{  
capital 股本   Yq KCeg  
capital income 資本收益   ;_(4Q*Yx  
capital outlay 資本支出   L4HI0Mx  
capital stock 股本   bn5 Su
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capital stock certificate 股票   :I#V.  
carried down 移後   ez$(c  
carried forward 移下頁   4B.*g-L   
cash 現金   $&td=OK  
cash account 現金賬戶   Nf\LN$ &8  
cash in bank 存銀行現金   #6=  
cash on delivery 交貨收款   w?[upn:K  
cash on hand 庫存現金   sgFEK[w .y  
cash payment 現金支付   02^rV*re  
cash purchase 現購   O0.*Pmt  
cash sale 現沽   WsB?C&>x  
cashier 出?#123;員   g7H(PF?  
cashiers check 本票   1qA;/-Zr<o  
certificate of deposit 存款單折   UK!(G  
certificate of indebtedness 借據   })%{AfDRF  
certified check 保付支票   `c$V$/IT  
certified public accountant 會計師   2^7`mES  
charges 費用   xqh  
charge for remittances 匯水手續費   zb3tIRH  
charter 營業執照   eR>oq,  
chartered accountant 會計師   {l@{FUv  
chattles 動產   [ /r(__.  
check 支票   uY To9A  
che stub 支票存根   R|(
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closed account 己結清賬戶   tw@X> G1 z  
closing 結算   L/K(dkx  
closing entries 結賬紀錄   {JLtE{  
closing stock 期末存貨   ?@x/ E&  
closing the book 結賬   ;uGv:$([g  
columnar journal 多欄日記賬   %cn<ych G  
combination 聯合   
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commission 佣金   LS[]=Mk@1  
commodity 商品    $??I/6  
common stock 普通股   n$R)>nY  
company 公司   A#,ZUOPGH  
compensation 賠償   Hl=xW/%6y  
compound interest 複利   *- X[u
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consignee 承銷人   8ao_i=&x  
consignment 寄銷   ca9X19NG  
consignor 寄銷人   :`sUt1Fw.  
consolidated balance sheet 合併資產負債表   -{vD:Il=6  
consolidated profit and loss account 合併損益表   EU#^7  
consolidation 合併   8@R|Km5h  
construction cost 營建成本   Q!3_$<5<E>  
construction revenue 營建收入    p#tI;"\y  
contract 合同   l]SX@zTb  
control account 統制賬戶   *4 n)  
copyright 版權   ;Rf'P}"]  
corporation 公司   DmcZta8n]  
cost 成本   6]wIG$j  
cost accounting 成本會計   a+QpM*n7Lq  
cost of labour 勞工成本   !,PWb3S  
cost of production 生產成本   LP=)~K
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cost of manufacture 製造成本   i XN1I   
cost of sales 銷貨成本   Hn:Crl y#  
cost price 成本價格   6eCCmIdaM  
credit 貸方   zuCSj~  
credit note 收款通知單   wL[ M:  
creditor 債權人   `D9$v(Ztr  
crossed check 橫線支票   j<$2hiI/?&  
current account 往來活期賬戶   2an f$^[  
current asset 流動資產   h+ ,@G,|D  
current liability 流動負債   !R$` +wZ62  
current profit and loss 本期損益   ,r}6iFu  
debit 借方   7:@'B|  
debt 債務   lhJ'bYI  
debtor 債務人   FI.\%x  
deed 契據   X>^fEQq"  
deferred assets 遞延資產   PvL[e"p  
deferred liabilities 遞延負債   a'T;x`b8U,  
delivery 交貨   ;VK.2^jW!  
delivery expense 送貨費   wC*X4 '  
delivery order 出貨單   D_ Mm W  
demand draft 即期匯票   ~#/  
demand note 即期票據   ^J{:x  
demurrage charge 延期費   &,/S`ke=  
deposit 存款   P<- @h1p,  
deposit slip 存款單    !u hT  
depreciation 折舊   c@Is2 9t*  
direct cost 直接成本   A%vbhD2;W  
direct labour 直接人工   Ort(AfW  
director 董事   |y*c9  
discount 折扣   \7_y%HR  
discount on purchase 進貨折扣   n"8Yv~v*2j  
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