[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。   Ir#]p9:x  
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acceptance 承兌   )Vd^#p  
account 賬戶   a`I \19p]  
accountant 會計員   Ym%XCl  
accounting 會計   SMonJ;Y  
accounting system 會計制度   !y+uQ_IS@  
accounts payable 應付賬款   u:.w/k%+  
accounts receivable 應收賬款   /*P) C'_M  
accumulated profits 累積利益   Np7+g`nG  
adjusting entry ?#123;整記錄   ^p)#;$6b  
adjustment ?#123;整   SP.k]@P  
administration expense 管理費用   S#kYPe  
advances 預付   galzk$D  
advertising expense 廣告費   K @RGvP  
agency 代理   qA0PGo  
agent 代理人   .J<t]  
agreement 契約   &+
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allotments 分配數   bMn)lrsX  
allowance 津貼   Me79:+d  
amalgamation 合併   >dx/k)~~-L  
amortization 攤銷   gFqF&t  
amortized cost 應攤成本   /%g+|C  
annuities 年金   JR8|!Of@B  
applied cost 已分配成本   ]"}BqS0  
applied expense 已分配費用   !0dQfj^_  
applied manufacturing expense 己分配製造費用   d~ +(g!  
apportioned charge 攤派費用   djH&)&q!  
appreciation 漲價   v*[UG^+)  
article of association 公司章程   =p^$>o  
assessment 課稅   auga`*  
assets 資產   4sRM"w;  
attorney fee 律師費   ,Qx]_gZ`  
audit 審計   s_ t/  
auditor 審計員   Q3Pu<j}Y  
average 平均數   ,OWk[
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average cost 平均成本   `;Ho<26  
bad debt 壞賬   /poGhB1k  
balance 餘額   KLvAe
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balance sheet 資產負債表   A 0v=7 ]  
bank account 銀行賬戶   )9^)t   
bank balance 銀行結存   (<YBvpt4>  
bank charge 銀行手續費   /78]u^SW  
bank deposit 銀行存款   nfbR"E jXr  
bank discount 銀行貼現   d(|q&b
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bank draft 銀行匯票   E*O($tS  
bank loan 銀行借款   }4p)UX>aWT  
bank overdraft 銀行透支   <o/!M6^:  
bankers acceptance 銀行承兌   u?"="-^  
bankruptcy 破產   $TfB72  
bearer 持票人   rRg,{:;A  
beneficiary 受益人   -w*fS,O  
bequest 遺產   Ly&+m+Gwu  
bill 票據   kV+^1@"  
bill of exchange 匯票   }%p:Xv@X!  
bill of lading 提單   =B9-}]DDO  
bills discounted 貼現票據   T[ZmD{6l  
bills payable 應付票據   ]o8]b7-  
bills receivable 應收票據   O`c+y  
board of directors 董事會   u Jqv@GFv  
bonds 債券   y92R}e\M  
bonus 紅利   R|n  
book value 賬面價值   "aOs#4N  
bookkeeper 簿記員   (B>/LsTu  
bookkeeping 簿記   iI{L>  
branch office general ledger 支店往來賬戶   /kY9z~l  
broker 經紀人   l3sF/zkH  
brought down 接前   !{g<RS(c  
brought forward 接上頁   Ww,\s5Uw  
budget 預算   /QY F|%7!  
by-product 副產品   '|DW#l\n  
by-product sales 副產品銷售   d #1Y^3n  
capital 股本   &cL1 EQ(  
capital income 資本收益   ux<|8S  
capital outlay 資本支出   g3z/yj  
capital stock 股本   J-hJqR*;K  
capital stock certificate 股票   B W<Dmn  
carried down 移後   cc|W1,q  
carried forward 移下頁   A#. %7S  
cash 現金   1Z)Et,  
cash account 現金賬戶   #73pryXV  
cash in bank 存銀行現金   d.FU))lmD  
cash on delivery 交貨收款   rW)h?, b  
cash on hand 庫存現金   P9/ (f$=  
cash payment 現金支付   m<h%BDSzr{  
cash purchase 現購   SLKplLO  
cash sale 現沽   kJJT`Ba&/  
cashier 出?#123;員   BM<q;;pO  
cashiers check 本票   zY*9M3(X  
certificate of deposit 存款單折   V4+|D2  
certificate of indebtedness 借據   itg_+%^R  
certified check 保付支票   6nZ]y&$G-k  
certified public accountant 會計師   {Sf[<I  
charges 費用   HU'Mi8xxy  
charge for remittances 匯水手續費   f' ?/P~[  
charter 營業執照   {V6&((E8  
chartered accountant 會計師   {Rkd;`Q`!  
chattles 動產   /K#k_k  
check 支票   )A\ ZS<@Z7  
che stub 支票存根   4.!1odKp  
closed account 己結清賬戶   eX+36VG\  
closing 結算   fzIs^(:fl  
closing entries 結賬紀錄   0~bUW V  
closing stock 期末存貨   krUtOVI  
closing the book 結賬   <y@vv  
columnar journal 多欄日記賬   M7TLQqaF  
combination 聯合   e$Ksn_wEq  
commission 佣金   4j#y?^s  
commodity 商品   X`.##S KC  
common stock 普通股   Cz0FA]-g  
company 公司   suY47DCX)  
compensation 賠償    k,:W]KD  
compound interest 複利   4j={ 9e<  
consignee 承銷人   AELj"=RA  
consignment 寄銷   dHy9 wU  
consignor 寄銷人   4>d4g\Z0L  
consolidated balance sheet 合併資產負債表   geme_  
consolidated profit and loss account 合併損益表   P_(8+)ud-  
consolidation 合併   {DRk{>K,  
construction cost 營建成本   Xs~'M/> O  
construction revenue 營建收入   :W.H#@'(  
contract 合同   -G(me"Cu  
control account 統制賬戶   O] @E8<?^  
copyright 版權   J$#T_4  )  
corporation 公司   }u_D{bz  
cost 成本   ANhqS  
cost accounting 成本會計   ON,[!pc  
cost of labour 勞工成本   'Aq^ z%|  
cost of production 生產成本   d4| )=  
cost of manufacture 製造成本   IL*B@E8  
cost of sales 銷貨成本   NiZfaC6V  
cost price 成本價格   ;z'&$#pA  
credit 貸方   D0Dz@25-  
credit note 收款通知單   39v Bsc  
creditor 債權人   7hHID>,o9%  
crossed check 橫線支票   w?ugZYwX*  
current account 往來活期賬戶   ]l,D,d81  
current asset 流動資產   N3%#JdzZ$  
current liability 流動負債   M& Z Kc
 
current profit and loss 本期損益   Va8 }JD  
debit 借方   Nx 42k|8  
debt 債務   t<45[~[  
debtor 債務人   0~U#DTx0  
deed 契據   &;DCN  
deferred assets 遞延資產   ;/Hr ZhOE  
deferred liabilities 遞延負債   t\M6 d6  
delivery 交貨   Nf| 0O\+%y  
delivery expense 送貨費   0z>IYw|UB  
delivery order 出貨單   L]=]/>jQ6  
demand draft 即期匯票   L1SX2F8
  
demand note 即期票據   _}
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demurrage charge 延期費   % !@E)%d0  
deposit 存款   evyjHcCx  
deposit slip 存款單   RdX+:!lD  
depreciation 折舊   A[l )>:  
direct cost 直接成本   Cff
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direct labour 直接人工   #:?:gY<  
director 董事   Qsbyy>o)  
discount 折扣   Zz0er|9]Q  
discount on purchase 進貨折扣   zqA>eDx  
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