[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。   HXqG;Fds(  
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acceptance 承兌   #_Lg
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account 賬戶   >-`-D=!V  
accountant 會計員   Nlm3RxSn  
accounting 會計   np7!
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accounting system 會計制度   <2I<Z'B,e  
accounts payable 應付賬款   \9:IL9~F  
accounts receivable 應收賬款   7Uh/Gl  
accumulated profits 累積利益  
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adjusting entry ?#123;整記錄   lOIf4  
adjustment ?#123;整   N&Uqzt*  
administration expense 管理費用   bGp3V. H  
advances 預付   5@i(pVWZ  
advertising expense 廣告費   9\6ZdnEKu,  
agency 代理   eI5W; Q4  
agent 代理人   cT'<,#^/  
agreement 契約   {r?Ly15  
allotments 分配數   0INlo  
allowance 津貼   p,OB;Ncf/  
amalgamation 合併   %i.;~>  
amortization 攤銷   9NC'iFQ#  
amortized cost 應攤成本   Qu|<1CrZj]  
annuities 年金   KKwJ=za  
applied cost 已分配成本   F4&`0y:  
applied expense 已分配費用   TaTw,K|/  
applied manufacturing expense 己分配製造費用   Gii1|pLZ1  
apportioned charge 攤派費用   3DZ8-N S  
appreciation 漲價   Ar[$%  
article of association 公司章程   6 &MATMR  
assessment 課稅   mH4Jl1S&  
assets 資產   sYyya:ykxT  
attorney fee 律師費   >=L<3W1  
audit 審計   G5zsId dS  
auditor 審計員   E uk[ @ 1  
average 平均數   hr GfA  
average cost 平均成本   {UOR_Vt!*  
bad debt 壞賬   9,AHC2kn%  
balance 餘額   3*<~;Z' z4  
balance sheet 資產負債表   zCpXF<_C  
bank account 銀行賬戶   4VlQN$  
bank balance 銀行結存   C;eM:v0A[  
bank charge 銀行手續費   h%%dRi  
bank deposit 銀行存款   Z E},xU%  
bank discount 銀行貼現   ! d" i  
bank draft 銀行匯票   qM mhmH)Gp  
bank loan 銀行借款   .!h`(>+@  
bank overdraft 銀行透支   rp,PhS  
bankers acceptance 銀行承兌   @ u2P&|:{  
bankruptcy 破產   ?h|w7/9  
bearer 持票人   XZ1<sm8t."  
beneficiary 受益人   $3:O}X>  
bequest 遺產   soB5sFt&]  
bill 票據   !>QD42  
bill of exchange 匯票   G\o*j|  
bill of lading 提單   t3FfPV!P"  
bills discounted 貼現票據   3Qoa?*  
bills payable 應付票據   N:7; c}~  
bills receivable 應收票據   UhF+},gU  
board of directors 董事會   ;,jms~ik  
bonds 債券   a*KJjl?k  
bonus 紅利   H{f OAv1*  
book value 賬面價值   Uz; pNW Mk  
bookkeeper 簿記員   p |xMXoa`  
bookkeeping 簿記   gye'_AR?k  
branch office general ledger 支店往來賬戶   |H@1g =q  
broker 經紀人   6 2#dSd}HG  
brought down 接前   C\C*' l6d  
brought forward 接上頁   ;kiL`K  
budget 預算   FaE,rzn)iD  
by-product 副產品   m}>#s3KPA  
by-product sales 副產品銷售   r4FGz!U  
capital 股本   N13wVx   
capital income 資本收益   IAa}F!6Q1  
capital outlay 資本支出   ,aQ{  
capital stock 股本   q8e34Ly7  
capital stock certificate 股票   |c5r&oM&m  
carried down 移後   j692M.A  
carried forward 移下頁   K trR+:  
cash 現金   p:8&&v~I  
cash account 現金賬戶   x$ oId{;  
cash in bank 存銀行現金   ]2o?Gnn@  
cash on delivery 交貨收款   (}NKW  
cash on hand 庫存現金   Dwp-*QK^G  
cash payment 現金支付   Z4'8x h)-  
cash purchase 現購   dAj;g9N/h  
cash sale 現沽   bQu1L>c,Uw  
cashier 出?#123;員   &^!vi2$5}  
cashiers check 本票   {Kkut?5  
certificate of deposit 存款單折   ;/]vmgl2  
certificate of indebtedness 借據   bB`p-1  
certified check 保付支票   \z>L,U  
certified public accountant 會計師   q_|YLs`  
charges 費用   ('7qJkV  
charge for remittances 匯水手續費   A ^wIsAxT  
charter 營業執照   b )mU9   
chartered accountant 會計師   wnoL<p  
chattles 動產   &>&UqWL  
check 支票   c  O[
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che stub 支票存根   z&r@c- l@  
closed account 己結清賬戶   uzpW0(_i3a  
closing 結算   ^saH^kg1"  
closing entries 結賬紀錄   @mB*fl?-  
closing stock 期末存貨   ?$&iVN^UA  
closing the book 結賬   r.T!R6v}  
columnar journal 多欄日記賬   +:&,Ts/  
combination 聯合   b _#r_`  
commission 佣金   Xitsbf=Gg  
commodity 商品   Nn%[J+
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common stock 普通股    UX& ?^]  
company 公司   20XN5dTFT  
compensation 賠償   :_y}8am;H~  
compound interest 複利   -*I
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consignee 承銷人   5D#Mhgun  
consignment 寄銷   7P$>T  
consignor 寄銷人   3Bk_
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consolidated balance sheet 合併資產負債表   ya^zlj\`0e  
consolidated profit and loss account 合併損益表   -'iV-]<  
consolidation 合併   WG0Ne;Ho  
construction cost 營建成本   ?UGA-^E1  
construction revenue 營建收入   L)`SNN\ipR  
contract 合同   z|:3,$~sN  
control account 統制賬戶   i)pAFv<$,  
copyright 版權   R;68C6 4  
corporation 公司   Rt^~db  
cost 成本   ..g?po  
cost accounting 成本會計   97%S{_2m/  
cost of labour 勞工成本   ,XJ Xw(LM  
cost of production 生產成本   wNX2*   
cost of manufacture 製造成本   <:rbK9MIl  
cost of sales 銷貨成本   "ApVgNB  
cost price 成本價格   3+j!{tJ z2  
credit 貸方   dO{a!Ca  
credit note 收款通知單   S?k G|y  
creditor 債權人   r#xq 8H=_m  
crossed check 橫線支票  
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current account 往來活期賬戶   Bi'qy]%  
current asset 流動資產   Av#_cL  
current liability 流動負債   ?'dsiA[  
current profit and loss 本期損益   6ofi8(n[  
debit 借方   NQx`u"=  
debt 債務   1D6F WYV8  
debtor 債務人   <lBY  
deed 契據   p
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deferred assets 遞延資產   X_6h8n}i  
deferred liabilities 遞延負債   O"D0+BK79e  
delivery 交貨   BmP!/i_  
delivery expense 送貨費   2!u4nxZ.  
delivery order 出貨單   X
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demand draft 即期匯票   i^2yq&uT(  
demand note 即期票據   t[ Zoe+&  
demurrage charge 延期費   m1mA:R\zM  
deposit 存款   *}hx9:9\B  
deposit slip 存款單   8 )W{&#C>  
depreciation 折舊   SGuLL+|W#8  
direct cost 直接成本   Sas&P:#r  
direct labour 直接人工   f;[\'_.*  
director 董事   U{+<c [  
discount 折扣   w[bhm$SX]B  
discount on purchase 進貨折扣   1I{^]]qw  
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