[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。   bFA! =uvA  
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acceptance 承兌   c\% r3
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account 賬戶   ORu2V#
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accountant 會計員  
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accounting 會計   A>{p2?`+!  
accounting system 會計制度   _0gKK2  
accounts payable 應付賬款   %T7nO%p  
accounts receivable 應收賬款   l3nrEk  
accumulated profits 累積利益   ,t)x{I;C)  
adjusting entry ?#123;整記錄   0(_l|PScF  
adjustment ?#123;整   v=('{/^~>  
administration expense 管理費用   m^x6>9,  
advances 預付   :_Eqf8T  
advertising expense 廣告費   Agrp(i"\@  
agency 代理   D5~n/.B"  
agent 代理人   nYbhy}y  
agreement 契約   QJ|ap4r  
allotments 分配數   4e;QiTj  
allowance 津貼   S~]mWxgZ  
amalgamation 合併   !ZU2{  
amortization 攤銷   7bDHXn  
amortized cost 應攤成本   fvb=#58N_  
annuities 年金   ]tY ^0a  
applied cost 已分配成本   *!^<m0  
applied expense 已分配費用   D/h/Y) Y  
applied manufacturing expense 己分配製造費用   Qv-@Zt!8  
apportioned charge 攤派費用   :UJa&$)  
appreciation 漲價   y*M
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article of association 公司章程   ""Q1|  
assessment 課稅   d6i6hcQE  
assets 資產   .k[o$z\EkF  
attorney fee 律師費   kp\\"+,VC  
audit 審計   42L @w  
auditor 審計員   GElvz'S~  
average 平均數   Mkq( T[)  
average cost 平均成本   sl*5Y#,|1  
bad debt 壞賬   7^T^($+6s&  
balance 餘額   S(:l+JP  
balance sheet 資產負債表   ItVugI(^ C  
bank account 銀行賬戶   Zf5`XslA.  
bank balance 銀行結存   hQNe;R5  
bank charge 銀行手續費   Xv@SxS-5l  
bank deposit 銀行存款   !z{-?o/  
bank discount 銀行貼現   gl&5l1&  
bank draft 銀行匯票   Ma|qHg  
bank loan 銀行借款   > hH0Q5aL  
bank overdraft 銀行透支   Y?534l)j  
bankers acceptance 銀行承兌   e*j.  
bankruptcy 破產   ly WwGR  
bearer 持票人   ](F#
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beneficiary 受益人   /s
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bequest 遺產   HHjt/gc}`  
bill 票據   >3u]OSb  
bill of exchange 匯票   P=1I<Pew  
bill of lading 提單   Cye$H9 2  
bills discounted 貼現票據   L,;D@Xi  
bills payable 應付票據   7OWbAu;  
bills receivable 應收票據   qaim6a   
board of directors 董事會   2
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bonds 債券   KN"S?i]X  
bonus 紅利   .@Ut?G  
book value 賬面價值   LK"  bC  
bookkeeper 簿記員   ,7XtH>2s  
bookkeeping 簿記   2DD:~Tbi  
branch office general ledger 支店往來賬戶   >R/$1e1Y  
broker 經紀人   b3YO!cJ  
brought down 接前   1 y}2+Kk  
brought forward 接上頁   SE7WF18A  
budget 預算   5<L_|d)0"  
by-product 副產品   7=]i~7uy  
by-product sales 副產品銷售   >yJ9U,Y  
capital 股本   jPnM >=  
capital income 資本收益   <}6{{&mT4  
capital outlay 資本支出   ^`f*'Z  
capital stock 股本   CQ;]J=|<_  
capital stock certificate 股票    Xtq{%  
carried down 移後   5X.e*;  
carried forward 移下頁   ob_I]~^I?|  
cash 現金   ceGa([#!\_  
cash account 現金賬戶   d*pF>j  
cash in bank 存銀行現金   B^D(5  
cash on delivery 交貨收款   ;IK[Y{W/  
cash on hand 庫存現金   ;
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cash payment 現金支付   \Ep0J $ #o  
cash purchase 現購   7j7e61 Ax  
cash sale 現沽   ``ekR6[8c  
cashier 出?#123;員   +jC*'7p@  
cashiers check 本票   H&b3{yOa  
certificate of deposit 存款單折   22(*J<  
certificate of indebtedness 借據   -yDs< Xl  
certified check 保付支票   t?nX=i*~]  
certified public accountant 會計師   r3rxC&  
charges 費用   juBw5U<  
charge for remittances 匯水手續費   :Sg_tOf  
charter 營業執照   $>U# W:  
chartered accountant 會計師   27ckdyQx  
chattles 動產   1xf=_F0`&  
check 支票   ENh!N4vbO  
che stub 支票存根   Z['\61  
closed account 己結清賬戶   -)!>M>=s  
closing 結算   :T3/yd62N  
closing entries 結賬紀錄   0:KE@=  
closing stock 期末存貨   t0:AScZY   
closing the book 結賬   +*oS((0s  
columnar journal 多欄日記賬   7n zGAz_W  
combination 聯合   bU 63X={  
commission 佣金   hgRVwX  
commodity 商品   uR6w|e`  
common stock 普通股   6{d6s#|%  
company 公司   @+U,Nzd  
compensation 賠償   O?EB8RB  
compound interest 複利   <b+[<@wS  
consignee 承銷人   52zGJ I*  
consignment 寄銷   -G &_^"=R  
consignor 寄銷人   g=}v>[k E  
consolidated balance sheet 合併資產負債表   0%s|Zbo!>  
consolidated profit and loss account 合併損益表   pO<-.,  
consolidation 合併   O$`UCq  
construction cost 營建成本   %[<Y9g,:Q  
construction revenue 營建收入   5sde  
contract 合同   IGX:H)&*  
control account 統制賬戶   "%8A:^1  
copyright 版權   >95TvJ  
corporation 公司   V@=V 5bZLs  
cost 成本   PU9`
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cost accounting 成本會計   l^NC]t  
cost of labour 勞工成本   =j0x.fSe  
cost of production 生產成本   5H,G-  
cost of manufacture 製造成本   lhC6S'vq  
cost of sales 銷貨成本   gM;}#>6  
cost price 成本價格   x2|6
  
credit 貸方   5TBI<K  
credit note 收款通知單   Jeqxspn T  
creditor 債權人   |P6EO22p  
crossed check 橫線支票   VS?@y/\In  
current account 往來活期賬戶   &ntBU]<q  
current asset 流動資產   M/V(5IoP(  
current liability 流動負債   c(- Mc6  
current profit and loss 本期損益   MWuXI1  
debit 借方  
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debt 債務   bm&87  
debtor 債務人   )Du-_Z  
deed 契據   ;i#LIHJ  
deferred assets 遞延資產   go)p%}s  
deferred liabilities 遞延負債   juToO  
delivery 交貨   QF-)^`N  
delivery expense 送貨費   }F`beoMAkM  
delivery order 出貨單   |U[y_Y\a  
demand draft 即期匯票   !^U6Z@&/R  
demand note 即期票據   0/]_n d  
demurrage charge 延期費   urY `^lX~  
deposit 存款   2xmk,&s  
deposit slip 存款單   VlW9UF-W  
depreciation 折舊   ^6/j_G  
direct cost 直接成本   <D/al9  
direct labour 直接人工   [ET6(_=b  
director 董事   CKARg8o  
discount 折扣   }$&WC:Lg  
discount on purchase 進貨折扣    0V11#  
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