[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。   oAB:H\  
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acceptance 承兌   7 <]YK`a2d  
account 賬戶   Z(R0IW  
accountant 會計員   h<$%y(lP  
accounting 會計   F]>
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accounting system 會計制度   ;1nXJ{jKw  
accounts payable 應付賬款   /dvr onG  
accounts receivable 應收賬款   P0hr=/h4  
accumulated profits 累積利益   n4 N6]W\5  
adjusting entry ?#123;整記錄   ZHeq)5C ;f  
adjustment ?#123;整   o]qwN:8^  
administration expense 管理費用   &OXx\}>MW  
advances 預付   6biR5&Y5U&  
advertising expense 廣告費   !Yn#3c  
agency 代理   _zzNF93Bn  
agent 代理人   VnB HQ.C  
agreement 契約   NYG!\u\Rm  
allotments 分配數   5P\A++22Y  
allowance 津貼   h>cj RH?e  
amalgamation 合併   a&)!zhVP  
amortization 攤銷  
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amortized cost 應攤成本   \{~CO{II  
annuities 年金   d=uGB"  
applied cost 已分配成本   >JY\h1+ H  
applied expense 已分配費用   Y= =5\;-  
applied manufacturing expense 己分配製造費用   5|Z8UzL  
apportioned charge 攤派費用   {+d)M  
appreciation 漲價   }fo_"bs@  
article of association 公司章程   9(z) ^G  
assessment 課稅   ' ;nG4+K  
assets 資產   RF'nwzM3  
attorney fee 律師費   qR?}i,_  
audit 審計   N1.
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auditor 審計員   \awkt!Wa   
average 平均數   ;C:|m7|  
average cost 平均成本   6d/v%-3  
bad debt 壞賬   zOFHdd ,"g  
balance 餘額   _j0xL{&&  
balance sheet 資產負債表   $G }9iV7  
bank account 銀行賬戶   {^uiu^RAc  
bank balance 銀行結存   qP#
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bank charge 銀行手續費   p$jAq~C  
bank deposit 銀行存款   K[/L!.Ag  
bank discount 銀行貼現   } snS~kx  
bank draft 銀行匯票   z\8s |!  
bank loan 銀行借款   Pi9?l>  
bank overdraft 銀行透支   ;PU'"MeB "  
bankers acceptance 銀行承兌   vZ57 S13  
bankruptcy 破產   2  @T~VRy  
bearer 持票人   e<a*@ P,  
beneficiary 受益人   (&r` l&0  
bequest 遺產   WQiRbbX  
bill 票據   }gt)cOaY  
bill of exchange 匯票   .oTS7rYw  
bill of lading 提單   .sM,U  
bills discounted 貼現票據   FeO1%#2<y  
bills payable 應付票據   .8%b;b  
bills receivable 應收票據   S&XlMu  
board of directors 董事會   UF }[%Sa  
bonds 債券   l Ib d9F  
bonus 紅利   ;bg]H >$U7  
book value 賬面價值   
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bookkeeper 簿記員   =_m3 ~=Z  
bookkeeping 簿記   4e AMb  
branch office general ledger 支店往來賬戶   Wwg<- 9wAJ  
broker 經紀人   K n=EDtg  
brought down 接前   3tJfh=r=1  
brought forward 接上頁   oJ3(7Sz  
budget 預算   S^p^) fAmF  
by-product 副產品   *mJ#|3I<  
by-product sales 副產品銷售   Y3(MKq  
capital 股本   M<NY`7$^  
capital income 資本收益   mf{M-(6'  
capital outlay 資本支出   }S?"mg&V  
capital stock 股本   .QZjJ9pvK  
capital stock certificate 股票   ~t
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carried down 移後   "p
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carried forward 移下頁   zn&ZXFgN  
cash 現金   q
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cash account 現金賬戶   EU|IzUjFj|  
cash in bank 存銀行現金   n=F rv*"Z  
cash on delivery 交貨收款   @|wU @by{  
cash on hand 庫存現金   kN{$-v=K  
cash payment 現金支付   19y,O0# _  
cash purchase 現購   oD\t4]?E  
cash sale 現沽   w$-q&  
cashier 出?#123;員   +WMXd.iN,  
cashiers check 本票   b6Z3(!] ]  
certificate of deposit 存款單折   I=<Qpd4  
certificate of indebtedness 借據   vyJ8" #]qY  
certified check 保付支票   w%iwxo  
certified public accountant 會計師   1i~q~O,  
charges 費用   /d:hW4}<}.  
charge for remittances 匯水手續費   c(2?
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charter 營業執照   #Ktk["6  
chartered accountant 會計師   .s,04xW\  
chattles 動產  
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check 支票   \#VWZ\M8a  
che stub 支票存根   =7H\llL4BC  
closed account 己結清賬戶   :3D6OBkB  
closing 結算   ?a% F3B  
closing entries 結賬紀錄   'v CMf  
closing stock 期末存貨   ZN;on dp4  
closing the book 結賬   `O0Qtq.  
columnar journal 多欄日記賬   \~+b&  
combination 聯合   qGMU>J.;c  
commission 佣金    ^--R#$X  
commodity 商品   '\op$t/  
common stock 普通股   JA9NTu(  
company 公司   kp<Au)u  
compensation 賠償   ;|?_C8  
compound interest 複利   RN[x\",  
consignee 承銷人   a:UkVK]MP  
consignment 寄銷   =p=/@FN  
consignor 寄銷人   h^Yh~84T  
consolidated balance sheet 合併資產負債表   H?Q--pG8  
consolidated profit and loss account 合併損益表   -=gI_wLbM  
consolidation 合併   'Rsr*gX#  
construction cost 營建成本   9{j`eAUZl  
construction revenue 營建收入   K\;4;6g  
contract 合同   G"-V6CA[  
control account 統制賬戶   h4 9q(085V  
copyright 版權   w@Q~ax/  
corporation 公司   x4wTQ$*1  
cost 成本   41Q)w=hoN  
cost accounting 成本會計   /}6y\3h  
cost of labour 勞工成本   O#18a,o@  
cost of production 生產成本   G7+{O7  
cost of manufacture 製造成本   @sZ7K a  
cost of sales 銷貨成本   k\T]*A  
cost price 成本價格   0)b1'xt',  
credit 貸方   q. Jx|x  
credit note 收款通知單   ftPhE)i  
creditor 債權人   LA59O@r  
crossed check 橫線支票   tKLeq(  
current account 往來活期賬戶   >yP>]r+  
current asset 流動資產   ':_gYA  
current liability 流動負債   lt:&lIW,3  
current profit and loss 本期損益   4~$U#$u_  
debit 借方   ~uZ9%UB_m  
debt 債務   U; <{P  
debtor 債務人   U_gkO;s%  
deed 契據   B]<N7NYn1  
deferred assets 遞延資產   {Ke IYjE  
deferred liabilities 遞延負債   ;y@zvec4  
delivery 交貨   ^OIo  
delivery expense 送貨費   dnwzf=+>e  
delivery order 出貨單   1D8S}=5&  
demand draft 即期匯票   |IzL4>m:;  
demand note 即期票據   ~p n$'1Q  
demurrage charge 延期費   Q#ksf h!D  
deposit 存款   JLoE)\Mi  
deposit slip 存款單   NopfL  
depreciation 折舊   $yj*
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direct cost 直接成本   ]:?S}DRG  
direct labour 直接人工   4 Sk@ v  
director 董事   -X%twy=  
discount 折扣   GIpYx`mHi  
discount on purchase 進貨折扣   u #}1 M  
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