[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。   0g(6r-2)7  
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acceptance 承兌   b&t[S[P.V  
account 賬戶   NtZ6$o<Y  
accountant 會計員   Kr3];(w{  
accounting 會計   LdTIR]  
accounting system 會計制度   :k"rhI  
accounts payable 應付賬款   -
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accounts receivable 應收賬款   U}P,EP%p  
accumulated profits 累積利益   af>3V(7  
adjusting entry ?#123;整記錄   %jKH?%Ih  
adjustment ?#123;整   1$[
"79k  
administration expense 管理費用   kO3`54  
advances 預付   W8/(;K`/  
advertising expense 廣告費   (:}<xxl  
agency 代理   Va9q`X
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agent 代理人   ph^4GBR   
agreement 契約   (Pz8iz  
allotments 分配數   F3 f@9@b  
allowance 津貼   U)~#g'6:8  
amalgamation 合併   0$Ff#8  
amortization 攤銷  
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amortized cost 應攤成本   6F5,3&  
annuities 年金   fPE?hG<x  
applied cost 已分配成本   Mvof%I  
applied expense 已分配費用   Ow3a0cF[9  
applied manufacturing expense 己分配製造費用   i:k-"  
apportioned charge 攤派費用   |3@=CE7G  
appreciation 漲價   xyV]?~7  
article of association 公司章程   GVObz?Z]SB  
assessment 課稅   ZlM_m >,o  
assets 資產   %|?1B$s0  
attorney fee 律師費   pN k8! k  
audit 審計   8kbB z  
auditor 審計員   p":@>v?  
average 平均數   N !IzB]  
average cost 平均成本   C"No5r'K3  
bad debt 壞賬   QN #)F  
balance 餘額   twv lQ|  
balance sheet 資產負債表   cs5ix"1A  
bank account 銀行賬戶   0^iJlR 2  
bank balance 銀行結存   .;Z.F7{q  
bank charge 銀行手續費   RUc\u93n  
bank deposit 銀行存款   @U7Dunu*f  
bank discount 銀行貼現   s"rg_FoL  
bank draft 銀行匯票   Ld~4nc$H8  
bank loan 銀行借款   ;&`:|Hf*  
bank overdraft 銀行透支   G1r V<,#m  
bankers acceptance 銀行承兌   ~h|m&XK+Q  
bankruptcy 破產   Xoi9d1fO  
bearer 持票人   `t9.xB#Z  
beneficiary 受益人   x~(y "^ph  
bequest 遺產   %#4 +!  
bill 票據   #fzw WP  
bill of exchange 匯票  
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bill of lading 提單   f-]><z  
bills discounted 貼現票據   $P_x
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bills payable 應付票據   s<#N]mp'   
bills receivable 應收票據   i0i`k^bA  
board of directors 董事會   C$ hQN  
bonds 債券   i"fCpkAP  
bonus 紅利   uf?b%:A  
book value 賬面價值   QB9A-U<J  
bookkeeper 簿記員   3 9yz~  
bookkeeping 簿記   M)tv;!eQ  
branch office general ledger 支店往來賬戶   _M&{^d  
broker 經紀人   U_}hfLILi  
brought down 接前   f:FpyCo=9  
brought forward 接上頁   5"e+& zU~f  
budget 預算   mOSCkp{<e  
by-product 副產品   'M lXnHxt  
by-product sales 副產品銷售   Ir>2sTrm  
capital 股本   K /8qB~J*  
capital income 資本收益   cyHhy_~R  
capital outlay 資本支出   E6JV}`hSk  
capital stock 股本   d{l{P]nr  
capital stock certificate 股票   ,-!2 5G  
carried down 移後   )ZeLaaP  
carried forward 移下頁   y* rY~U#3  
cash 現金    2gH_$  
cash account 現金賬戶   p&m ^
IWD  
cash in bank 存銀行現金   W`5a:"Vg  
cash on delivery 交貨收款   lnjL7x  
cash on hand 庫存現金   DUQ9AT#3  
cash payment 現金支付   uh1S 7!^  
cash purchase 現購   2\,e
 
cash sale 現沽   b<8q 92F  
cashier 出?#123;員   $oc9 |Q 7  
cashiers check 本票   "C& Jwm?  
certificate of deposit 存款單折   }oV3EIH  
certificate of indebtedness 借據   !2wETs ?  
certified check 保付支票   <(Tiazg  
certified public accountant 會計師   r /^'X
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charges 費用   H[Cj7{V  
charge for remittances 匯水手續費   s?5 d  
charter 營業執照   (A2U~j?Ry}  
chartered accountant 會計師   6G$/NW=L  
chattles 動產   m
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check 支票   %5`r- F  
che stub 支票存根   <TL])@da  
closed account 己結清賬戶   _J` |<}?t;  
closing 結算   [:Xn6)qz  
closing entries 結賬紀錄   Pb3EnNqYbM  
closing stock 期末存貨   ]|t9B/()i  
closing the book 結賬   C1n??Y[  
columnar journal 多欄日記賬   )4Bwt`VX  
combination 聯合   \?r$&K]4  
commission 佣金   f8R+7Ykx  
commodity 商品   |^>u< E5  
common stock 普通股   *1i?6$[ "  
company 公司   "Jf4N  
compensation 賠償   PVZEB  
compound interest 複利   cgzy0$8dj\  
consignee 承銷人   ysL0hwir  
consignment 寄銷   #&}%70R)  
consignor 寄銷人   >'ie!VW@  
consolidated balance sheet 合併資產負債表   <xXiJU+  
consolidated profit and loss account 合併損益表   JN-D/s  
consolidation 合併   t`) 'LT  
construction cost 營建成本   Zp^)_ 0  
construction revenue 營建收入   $#TID=  
contract 合同   -6(h@F%E  
control account 統制賬戶   ]aREQ?ma&z  
copyright 版權   _F! :(@}  
corporation 公司   3D{82*&  
cost 成本   Ml'bZLwq  
cost accounting 成本會計   58qaA\iw  
cost of labour 勞工成本   aeLBaS  
cost of production 生產成本   5T7_

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cost of manufacture 製造成本   B8`R(vu;  
cost of sales 銷貨成本   unx;m$-c  
cost price 成本價格   ?SHc}iaU#  
credit 貸方   e|S+G6 :O2  
credit note 收款通知單   jn0t-":  
creditor 債權人   .%|OGl ?  
crossed check 橫線支票   kt;}]O2%R  
current account 往來活期賬戶   Gj
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current asset 流動資產   ?psOj%  
current liability 流動負債   ['Hp?Q|k  
current profit and loss 本期損益   8h55$j  
debit 借方   r!"CH5dT  
debt 債務   @hE7r-}]  
debtor 債務人   b>GqNf!  
deed 契據   dw|-=~  
deferred assets 遞延資產   dY/|/eOt<K  
deferred liabilities 遞延負債   |:!EHFr  
delivery 交貨   gvow\9{|C  
delivery expense 送貨費   ,ivWVsN*]  
delivery order 出貨單   3(oZZz  
demand draft 即期匯票   AT2NC6{M  
demand note 即期票據   2<`gs(oxXe  
demurrage charge 延期費   +OV%B .  
deposit 存款   }dV9%0s!  
deposit slip 存款單   AJJ%gxqGq  
depreciation 折舊   I^rZgp<'i  
direct cost 直接成本   BaNU}@  
direct labour 直接人工   sDz)_;;%  
director 董事   Gnuo-8lb  
discount 折扣   iKR8^sj7S  
discount on purchase 進貨折扣   <z~2 d  
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