[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。   U:`Kss`  
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acceptance 承兌   0Gk<l{o?^  
account 賬戶   baasGa3}s  
accountant 會計員   |)&%A%m  
accounting 會計   ]'cs.  
accounting system 會計制度   l} /F*  
accounts payable 應付賬款   .`lCWeHN  
accounts receivable 應收賬款   %>yL1BeA4  
accumulated profits 累積利益   mw!F{pw  
adjusting entry ?#123;整記錄   7pd$\$  
adjustment ?#123;整   3]>| i  
administration expense 管理費用   /z!%d%"  
advances 預付   F2WKd1U  
advertising expense 廣告費   sK{e*[I>W  
agency 代理   [
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agent 代理人   \m,PA'nd/  
agreement 契約   XSDpRo  
allotments 分配數   }EPY^VIw  
allowance 津貼   Ba,`TJ%y  
amalgamation 合併   |>Vb9:q9Po  
amortization 攤銷   Wzh
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amortized cost 應攤成本   j.Hf/vi`z  
annuities 年金   hM{bavd  
applied cost 已分配成本   w(/S?d  
applied expense 已分配費用   p?!/+  
applied manufacturing expense 己分配製造費用   =(Mch~  
apportioned charge 攤派費用   3Ul*QN{6  
appreciation 漲價   =&]L00u.  
article of association 公司章程   BLttb  
assessment 課稅   ]'}L 1r  
assets 資產   8Wx=p#_  
attorney fee 律師費   .]u/O`c]  
audit 審計   pb}*\/ s  
auditor 審計員   DF= *_,2/  
average 平均數   %A`+WYeuX  
average cost 平均成本   uYN`:b8  
bad debt 壞賬   Q?vlfZR`8  
balance 餘額   Wc#24:OKe3  
balance sheet 資產負債表   ~a:  
bank account 銀行賬戶   E fDH6  
bank balance 銀行結存   Nc`L;CP  
bank charge 銀行手續費   /7kC<  
bank deposit 銀行存款   TDh5lI
 
bank discount 銀行貼現   e= AKD#  
bank draft 銀行匯票   XwmL.Gg:]7  
bank loan 銀行借款   3n _htgcv  
bank overdraft 銀行透支   @5FQX  
bankers acceptance 銀行承兌   u_enqC3  
bankruptcy 破產   SU0 hma8  
bearer 持票人   N)T}P\l  
beneficiary 受益人   ]DcFySyv  
bequest 遺產   X8|,   
bill 票據   i@yC-))bY  
bill of exchange 匯票   wT@og|M  
bill of lading 提單   $i&zex{\  
bills discounted 貼現票據   p+eh%2Jm  
bills payable 應付票據   6Oq7#3]  
bills receivable 應收票據   )e{aN+  
board of directors 董事會   5+vaE 2v  
bonds 債券   mt .sucT  
bonus 紅利   s AkdMo  
book value 賬面價值   {FkF  
bookkeeper 簿記員   vN:Ng  
bookkeeping 簿記   :X=hQ:>P  
branch office general ledger 支店往來賬戶   vaLSH xi  
broker 經紀人   7
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brought down 接前   R_C)  
brought forward 接上頁   &
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budget 預算   (=0.inZ  
by-product 副產品   &~CI<\o P  
by-product sales 副產品銷售   ]kSGR  
capital 股本   .Mbz3;i0  
capital income 資本收益   vP&(-a  
capital outlay 資本支出   b}`TLn  
capital stock 股本   7#XzrT]  
capital stock certificate 股票   CJ }%W#  
carried down 移後   ?9/G[[(  
carried forward 移下頁   :;}P*T*PU  
cash 現金   M%HU4pTW#o  
cash account 現金賬戶   e ,(mR+a8  
cash in bank 存銀行現金   :TbgFQ86~  
cash on delivery 交貨收款   ~ljXzD93Z  
cash on hand 庫存現金   fhiM U8(&  
cash payment 現金支付   vXs"Dst  
cash purchase 現購   1}x%%RD_  
cash sale 現沽   N8jIMb'<  
cashier 出?#123;員   #mdc[.  
cashiers check 本票   +7Gwg  
certificate of deposit 存款單折   Ud?Q%)X  
certificate of indebtedness 借據   .('SW\u-  
certified check 保付支票   K-v#.e4  
certified public accountant 會計師   B\~ }3!j  
charges 費用   04ui`-c(  
charge for remittances 匯水手續費   Lbgi7|&  
charter 營業執照   teRTu  
chartered accountant 會計師   l?e.9o2-  
chattles 動產   E GU2fA7x  
check 支票   7Q 3k7  
che stub 支票存根   ?,z}%p  
closed account 己結清賬戶   oH@78D0A  
closing 結算   { 6il`>=C  
closing entries 結賬紀錄   M`_0C38  
closing stock 期末存貨   7CysfBF0g  
closing the book 結賬   )=+|i3]U  
columnar journal 多欄日記賬   Gc?a+T  
combination 聯合   9up3[F$  
commission 佣金   &C}*w2]0S  
commodity 商品   4#D,?eA7  
common stock 普通股   00
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company 公司   )0
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compensation 賠償   ,1`z"7\W  
compound interest 複利   Yy8g(bU  
consignee 承銷人   Rq-ZL{LR7  
consignment 寄銷   VbYdZCC  
consignor 寄銷人   /vt3>d%B;  
consolidated balance sheet 合併資產負債表   z{q`GwW  
consolidated profit and loss account 合併損益表   awRX1:T#;O  
consolidation 合併   0GLM(JmK  
construction cost 營建成本   +{]j]OP  
construction revenue 營建收入   iZmcI;?u  
contract 合同   >P(.:_^p  
control account 統制賬戶   mFeP9MfJ  
copyright 版權   y_)FA"IkE  
corporation 公司   kJU2C=m@e2  
cost 成本   P}iE+Z3  
cost accounting 成本會計   R2NZ{"h  
cost of labour 勞工成本   V`5O{Gg  
cost of production 生產成本   I
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cost of manufacture 製造成本   9r9NxKuAO  
cost of sales 銷貨成本   (
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cost price 成本價格   DU^loB+  
credit 貸方   +T ?NH9  
credit note 收款通知單   SbZ6t$"  
creditor 債權人   c-w)|- ac.  
crossed check 橫線支票   #yen8SskB  
current account 往來活期賬戶   @EAbF>>  
current asset 流動資產   qs6aB0ln  
current liability 流動負債   f$( e\++  
current profit and loss 本期損益   \vNU,WO  
debit 借方   AA_%<zK  
debt 債務   <@}9Bid!o  
debtor 債務人   !>tL6+yj  
deed 契據   ICCc./l|  
deferred assets 遞延資產   ~&O%N  
deferred liabilities 遞延負債   G}*hM$F  
delivery 交貨   ~[: 2I  
delivery expense 送貨費   /reX{Y  
delivery order 出貨單   sLFl!jX  
demand draft 即期匯票   Ac6=(B  
demand note 即期票據   & kIFcd@  
demurrage charge 延期費   #$vEGY}1  
deposit 存款   Rcv9mj]l  
deposit slip 存款單   $>gFf}#C  
depreciation 折舊   zDp2g)  
direct cost 直接成本   49P4b<1  
direct labour 直接人工   8t`?#8D}  
director 董事   B!yr!DW
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discount 折扣   9L9sqZUB
 
discount on purchase 進貨折扣   V]&\fk-{  
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