[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。   C QkY6  
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acceptance 承兌   ]s\r3I]  
account 賬戶   $ $9H1)Ny  
accountant 會計員   iLy^U*yK  
accounting 會計   20c5U%  
accounting system 會計制度   E7X6RB b  
accounts payable 應付賬款   4 &bmt  
accounts receivable 應收賬款   S;~eI8gQ"  
accumulated profits 累積利益   "n%j2"TYJj  
adjusting entry ?#123;整記錄   q[s,
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adjustment ?#123;整   ;hT3N UCA  
administration expense 管理費用   DyC*nE;  
advances 預付   f_c\uN@f  
advertising expense 廣告費   Ip t;NlR  
agency 代理   0#V"   
agent 代理人   9Yt|Wj  
agreement 契約   kV'zAF v  
allotments 分配數   N:`_Vl  
allowance 津貼   01.q9AGy  
amalgamation 合併   X!KX
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amortization 攤銷   i}m' #b  
amortized cost 應攤成本   W@ R7CQE@  
annuities 年金   hK?GIbRZ  
applied cost 已分配成本   <*5S7)]BP  
applied expense 已分配費用    2E*=EjGV  
applied manufacturing expense 己分配製造費用   ex>7f%\  
apportioned charge 攤派費用   g QBS#NY  
appreciation 漲價   ]it. R-  
article of association 公司章程   b|i4me@  
assessment 課稅   zyPb\/  
assets 資產   +`d92Tz  
attorney fee 律師費   Oo|JIr7i  
audit 審計   Xu-~j!  
auditor 審計員   ka_m Q<{9  
average 平均數   \uZpAV)5  
average cost 平均成本   -Q? i16pM  
bad debt 壞賬   SdnnXEB7  
balance 餘額   P'KA-4!  
balance sheet 資產負債表   tA1?8`bQ  
bank account 銀行賬戶   3@~a)E}T  
bank balance 銀行結存   JD*HG]  
bank charge 銀行手續費   tddwnpnSw  
bank deposit 銀行存款   gSFZ>v*6  
bank discount 銀行貼現   o*K7(yUL4  
bank draft 銀行匯票   ,!Wo6{'  
bank loan 銀行借款   ?o(284sV3  
bank overdraft 銀行透支   2J=`"6c  
bankers acceptance 銀行承兌   %pVsafV  
bankruptcy 破產   An_(L*Qz  
bearer 持票人   It3k
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beneficiary 受益人   :Wbp|:N0  
bequest 遺產   z</C)ObL  
bill 票據   #Us<#"fC  
bill of exchange 匯票   Ou
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bill of lading 提單   (BY 0b%^  
bills discounted 貼現票據   >/-H!jUF]  
bills payable 應付票據   M6wH$!zRa  
bills receivable 應收票據   gdIk%m4  
board of directors 董事會   O _9r-Zt^  
bonds 債券   EMnz;/dMt  
bonus 紅利   j \rGU){  
book value 賬面價值   jm%P-C @  
bookkeeper 簿記員   }[leUYi`  
bookkeeping 簿記   &0kr[Ik.  
branch office general ledger 支店往來賬戶   (rFkXK4^J  
broker 經紀人   [pU(z'caS  
brought down 接前   /)[-5n{  
brought forward 接上頁   i6yA>#^  
budget 預算   @
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by-product 副產品   q:kGJxfaW  
by-product sales 副產品銷售   4L>8RiiQE;  
capital 股本   XW aa`q  
capital income 資本收益   T"99m^y  
capital outlay 資本支出   rn .qs  
capital stock 股本   Xc[ym  
capital stock certificate 股票    +C\79,r  
carried down 移後   qG,h 1  
carried forward 移下頁   |ufT)+:  
cash 現金   YC;@^  
cash account 現金賬戶   u>;aQtK~  
cash in bank 存銀行現金   rhLhFN{h  
cash on delivery 交貨收款   %3dc_YPS  
cash on hand 庫存現金   ~6=6YP  
cash payment 現金支付   od#L
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cash purchase 現購   v8F{qT50  
cash sale 現沽   `XF[
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cashier 出?#123;員   <k[_AlCmsg  
cashiers check 本票   t{UVX%b  
certificate of deposit 存款單折   W?SAa7+  
certificate of indebtedness 借據   B^9C}QB
 
certified check 保付支票   uPl7u1c  
certified public accountant 會計師   Q"s6HZ"YI  
charges 費用   {;Hg1=cm  
charge for remittances 匯水手續費   GTOA>RB2  
charter 營業執照   3B;Gm<fJ9N  
chartered accountant 會計師   Yt*NIwWr  
chattles 動產   41/civX>V  
check 支票   sT=|"H?  
che stub 支票存根   b)a5LFt|  
closed account 己結清賬戶   CnuM=S:  
closing 結算   Ur 1k3  
closing entries 結賬紀錄   ()j)}F#Z`  
closing stock 期末存貨   pS-o*!\C.  
closing the book 結賬   NI"Zocp  
columnar journal 多欄日記賬   UxMy8}w!y  
combination 聯合   G8] {pbX  
commission 佣金   AHr^G '  
commodity 商品   2F dwX,O.  
common stock 普通股   b&A/S$*  
company 公司   xN$V(ZX4  
compensation 賠償   c\[&IlM  
compound interest 複利   B t3++ M
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consignee 承銷人   ug{sQyLN  
consignment 寄銷   ~tTa[_a!  
consignor 寄銷人   |H=5Am  
consolidated balance sheet 合併資產負債表   Jv 5l   
consolidated profit and loss account 合併損益表   jCj8XM{c>  
consolidation 合併   Nq9pory^  
construction cost 營建成本   ~YNzSkz  
construction revenue 營建收入   I;AS.y  
contract 合同   Y,mo}X<>  
control account 統制賬戶   c>
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copyright 版權   !M}-N  
corporation 公司   vR#MUKfh  
cost 成本   !1S!)#  
cost accounting 成本會計   % iPIgma  
cost of labour 勞工成本   ?r]0%W^  
cost of production 生產成本   !<h9XccN  
cost of manufacture 製造成本   08@4u L
 
cost of sales 銷貨成本   y+wy<[u  
cost price 成本價格   k^JgCC+  
credit 貸方   B4*,]lS?  
credit note 收款通知單   )y!gApNs"  
creditor 債權人   ?l[#d7IB  
crossed check 橫線支票   1IgTJ" \  
current account 往來活期賬戶   H9_>a-> )~  
current asset 流動資產   6V9r[,n  
current liability 流動負債   FME,W&_d  
current profit and loss 本期損益   {?w*n_T.  
debit 借方   |]:6IuslJ  
debt 債務   "Aq
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debtor 債務人   W7s  
deed 契據   R/B/|x  
deferred assets 遞延資產   7"eIZ  
deferred liabilities 遞延負債   R))4J  
delivery 交貨   cWQ &zc  
delivery expense 送貨費   Ozulp(8*  
delivery order 出貨單   jA@ uV,w  
demand draft 即期匯票   =JTwH>fD  
demand note 即期票據   mWoN\Rwj  
demurrage charge 延期費   6P9#6mZ  
deposit 存款   o|n+;h  
deposit slip 存款單   $+{o*  
depreciation 折舊   p&xj7qwp@F  
direct cost 直接成本   :hB6-CZkqN  
direct labour 直接人工   1_xkGc-z<  
director 董事   7k#>$sY+  
discount 折扣   K)Ya%%6[U#  
discount on purchase 進貨折扣   Q[!?SSX%  
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