[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。    @NIypi$T  
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acceptance 承兌   k)s 7Ev*  
account 賬戶   @"!SU'*  
accountant 會計員   9qDGxW '1  
accounting 會計   ]KeNC)R  
accounting system 會計制度   @QG1\W'  
accounts payable 應付賬款   M@kZ(Rkv  
accounts receivable 應收賬款   P
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accumulated profits 累積利益   q?L
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adjusting entry ?#123;整記錄   DKl7|zG4  
adjustment ?#123;整   {wP|b@(1t  
administration expense 管理費用   A
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advances 預付   udFju&!W  
advertising expense 廣告費   }L!`K"^O&  
agency 代理   CiI: uU  
agent 代理人   1VFqT'  
agreement 契約   A232"p_  
allotments 分配數   fO
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allowance 津貼   kDq%Y[6Z  
amalgamation 合併   Ts .Zl{B  
amortization 攤銷   kA!(}wRL  
amortized cost 應攤成本   cl{W]4* $  
annuities 年金   WN+Jf  
applied cost 已分配成本   ACO4u<M)  
applied expense 已分配費用   2j7d$y*'  
applied manufacturing expense 己分配製造費用   "GI
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apportioned charge 攤派費用   WgJAr73 l  
appreciation 漲價   qLi9ym, ]  
article of association 公司章程   ""3m!qn#  
assessment 課稅   ~88 Tz+  
assets 資產   qYZ7Zt;  
attorney fee 律師費   :IVMTdYf  
audit 審計   6^O?p2xpo  
auditor 審計員   h#>L:Wf5E  
average 平均數   n/oipiYx  
average cost 平均成本   %K'*P56  
bad debt 壞賬  
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balance 餘額   4c[)}8\  
balance sheet 資產負債表   ]H#Rm#q  
bank account 銀行賬戶   ZT"|o\G^
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bank balance 銀行結存   8UT%:DlxQ  
bank charge 銀行手續費   Xm:=jQn  
bank deposit 銀行存款   <ytKf<a%e  
bank discount 銀行貼現   ?lDcaI>+n  
bank draft 銀行匯票   '$h@  
bank loan 銀行借款   %;(|KrUN  
bank overdraft 銀行透支  
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bankers acceptance 銀行承兌   k>&s(b  
bankruptcy 破產   R P:F<`DB|  
bearer 持票人   Of7) A  
beneficiary 受益人   hLbT
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bequest 遺產   9LO.8Jy  
bill 票據   e9@fQ  
bill of exchange 匯票   GGc_9?h  
bill of lading 提單   (_qBsng:  
bills discounted 貼現票據   NQ!N"C3u  
bills payable 應付票據   PR@4' r|a  
bills receivable 應收票據   _SIs19"lR  
board of directors 董事會    n22hVw  
bonds 債券   B_"OA3d_  
bonus 紅利   Dg>'5`&  
book value 賬面價值   J'ZF IT_>  
bookkeeper 簿記員   _d[2_b1  
bookkeeping 簿記   ~26s7S}  
branch office general ledger 支店往來賬戶   #EmffVtY  
broker 經紀人   Uty(sDtu  
brought down 接前   5<O61Lgx  
brought forward 接上頁   Md>f  
budget 預算   VUy)4
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by-product 副產品   c
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by-product sales 副產品銷售   |c oEBFG  
capital 股本   d@6:|auO  
capital income 資本收益   Ukx/jNyYv  
capital outlay 資本支出   p_5>?[TW:  
capital stock 股本   t
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capital stock certificate 股票   i
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carried down 移後   )-.Cne;n  
carried forward 移下頁   fmnRUN=  
cash 現金   +f\pk \Ith  
cash account 現金賬戶   9*=@/1  
cash in bank 存銀行現金   x0u?*5-t  
cash on delivery 交貨收款   ^A11h6I  
cash on hand 庫存現金   xxLgC;>[  
cash payment 現金支付   h \=p= M  
cash purchase 現購   XWUvP  
cash sale 現沽   84p[N8  
cashier 出?#123;員   Ez /\bE  
cashiers check 本票   S2'`|uI  
certificate of deposit 存款單折   "#-Nqq  
certificate of indebtedness 借據   Y8J;+h9  
certified check 保付支票   HA^jk%53  
certified public accountant 會計師   F!OOrW]p0  
charges 費用   ]]p19[4s  
charge for remittances 匯水手續費   |5oKq'(b  
charter 營業執照   ~K5Cr  
chartered accountant 會計師   N,j>;x3xT  
chattles 動產   &YT_#M  
check 支票   u<l#xud  
che stub 支票存根   [2GXAvXsT  
closed account 己結清賬戶   IWjR0  
closing 結算   \6`v.B&v  
closing entries 結賬紀錄   ; g Z%U  
closing stock 期末存貨   [;(]Jy  
closing the book 結賬   hAV2F#  
columnar journal 多欄日記賬   94T}iY.  
combination 聯合   Bii6Z@kS  
commission 佣金   TK;\_yN  
commodity 商品   m>]>$=%  
common stock 普通股   -Wl)Lez@  
company 公司   u^`eKak"l  
compensation 賠償   6#E]zmXO2  
compound interest 複利   ;Y Dv.I  
consignee 承銷人   *'Z-OY<V  
consignment 寄銷   3C277nx  
consignor 寄銷人   JQ*D  
consolidated balance sheet 合併資產負債表   tO?21?AD D  
consolidated profit and loss account 合併損益表   a`7%A H)  
consolidation 合併   #V<`U:.  
construction cost 營建成本   ixOEdQ  
construction revenue 營建收入   -L@]I$Yo  
contract 合同   d32@M~vD  
control account 統制賬戶   $z= 0[%L  
copyright 版權   EKcC+g   
corporation 公司   ~_ *H)|  
cost 成本   sS C?io  
cost accounting 成本會計   )r ULT$;i@  
cost of labour 勞工成本   C=>B_EO
 
cost of production 生產成本   .| T2\M  
cost of manufacture 製造成本   W;^N8ap%  
cost of sales 銷貨成本   iPMB$SdfO  
cost price 成本價格   ,/~[S  
credit 貸方   YV*b~6{d  
credit note 收款通知單   QZ?d2PC=>?  
creditor 債權人   {J{1`@  
crossed check 橫線支票   jyNb(Z  
current account 往來活期賬戶   ows^W8-w  
current asset 流動資產   BRe{1i 6  
current liability 流動負債   GA.BI"l  
current profit and loss 本期損益   7nm}f T z7  
debit 借方   a lrt*V|=  
debt 債務   Ymq3ty]Pe  
debtor 債務人   !]yQ1@)*'  
deed 契據   >W'j9+Va  
deferred assets 遞延資產   Z,3 CC \  
deferred liabilities 遞延負債   u0xQ;BQ  
delivery 交貨   qc3~cH.@  
delivery expense 送貨費   :JR<SFjm  
delivery order 出貨單   ~u!gUJ:  
demand draft 即期匯票   fVYiwE=F  
demand note 即期票據   TfL4_IAG.  
demurrage charge 延期費   |Td_S|:d  
deposit 存款   [ dGO,ndE  
deposit slip 存款單   Te+^J8  
depreciation 折舊   J= ):+F=  
direct cost 直接成本   =qw&dwIQ  
direct labour 直接人工  
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director 董事   Y:wF5pp;  
discount 折扣   K<#-"Xe;  
discount on purchase 進貨折扣   c)03Ms4 D  
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