[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。   m:4Ec>?e  
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acceptance 承兌   XeRbn  
account 賬戶   DuzJQSv  
accountant 會計員   GL-r;  
accounting 會計   < X&{6xu  
accounting system 會計制度   KDUa0$"  
accounts payable 應付賬款   8H<:?D/tH  
accounts receivable 應收賬款   WiBO8N
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accumulated profits 累積利益   BH+@!H3hf  
adjusting entry ?#123;整記錄   B33H,e)  
adjustment ?#123;整   =bDy :yY}  
administration expense 管理費用   5L%\rH&N  
advances 預付   N{o3w.g  
advertising expense 廣告費   ,R8:Y*@P  
agency 代理   =U)e_q  
agent 代理人   %g+*.8;"b  
agreement 契約   v5Qp[O_  
allotments 分配數   G;k#06  
allowance 津貼   gxf{/EjH  
amalgamation 合併   uFH ]w]X  
amortization 攤銷   RV{'[8gM  
amortized cost 應攤成本   SZ)AO8&  
annuities 年金   8e{S(FZ7Ed  
applied cost 已分配成本   p #D
Jow  
applied expense 已分配費用   yWkg4  
applied manufacturing expense 己分配製造費用   >56I`[)  
apportioned charge 攤派費用   fRT4,;  
appreciation 漲價   0'Y'K6hG`  
article of association 公司章程   -w#*~Q{'*  
assessment 課稅   g[ dI%  
assets 資產   O>)Fl42IeD  
attorney fee 律師費   WD${f#]N  
audit 審計   Q q7+_,w  
auditor 審計員   \cKY
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average 平均數   [ _Nw5_  
average cost 平均成本   ,Q>RtV  
bad debt 壞賬   IA&NMf;{  
balance 餘額   +#Q\;;FNP  
balance sheet 資產負債表   *W&}}iL  
bank account 銀行賬戶   `of`uB  
bank balance 銀行結存   dnXre*rhz  
bank charge 銀行手續費   ugT;NB  
bank deposit 銀行存款   $~s|%>@  
bank discount 銀行貼現   : #om6}  
bank draft 銀行匯票   m?4L
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bank loan 銀行借款   x;; =+)Gg  
bank overdraft 銀行透支   DE659=Tq  
bankers acceptance 銀行承兌   5l]G1+  
bankruptcy 破產   o{n)w6P{R,  
bearer 持票人   Jq8CII  
beneficiary 受益人   LL lt9(^d  
bequest 遺產   vC1D}=Fp  
bill 票據   c@&-c[k^W  
bill of exchange 匯票   EJ&aT etQ  
bill of lading 提單   :e|[gEA  
bills discounted 貼現票據   [>^xMF]$2  
bills payable 應付票據   GiH<6<=  
bills receivable 應收票據   k.MAX8  
board of directors 董事會   S(nZ]QEG  
bonds 債券   dd{pF\a  
bonus 紅利   VGDds  
book value 賬面價值   wEu"X  
bookkeeper 簿記員   q5D_bm7,3  
bookkeeping 簿記   4x;vn8yh  
branch office general ledger 支店往來賬戶   C % d  
broker 經紀人   #Y9'n0 AL  
brought down 接前   %;0l1X  
brought forward 接上頁   hynX5,p;.  
budget 預算   Nd] w I|>  
by-product 副產品   #;*0 Pwe`  
by-product sales 副產品銷售   S="teH[  
capital 股本   NrTK+6 z  
capital income 資本收益   93+p~?  
capital outlay 資本支出   |4lrVYG^K  
capital stock 股本   eq<giHJM  
capital stock certificate 股票   ZBX,4kxK7  
carried down 移後   Uw:gJ
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carried forward 移下頁   1_Ag:>#X  
cash 現金   .NO
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cash account 現金賬戶   ImnN&[Cu  
cash in bank 存銀行現金   |5(< Vk=  
cash on delivery 交貨收款   RXZ}aX[h  
cash on hand 庫存現金   LEJ8 .z6$  
cash payment 現金支付   _Vj uQ  
cash purchase 現購   h%0hryGB  
cash sale 現沽   =Y;w O8  
cashier 出?#123;員   q)Uh_l.Cj  
cashiers check 本票   'i5V6yB  
certificate of deposit 存款單折   :kMEL *  
certificate of indebtedness 借據   d 6$,N|  
certified check 保付支票   gr%!<2w  
certified public accountant 會計師   h4\j=Np  
charges 費用   XX@@tzN  
charge for remittances 匯水手續費   K$K 6,54y  
charter 營業執照   ={GYJ.*Ah  
chartered accountant 會計師   a`:ag~op@&  
chattles 動產   7G^`'oZ  
check 支票   9~FB^3Nz_  
che stub 支票存根   Q,1TD2)h  
closed account 己結清賬戶   Cc7YjsRW
 
closing 結算   /'S@iq  
closing entries 結賬紀錄   ,*Vt53@E  
closing stock 期末存貨   :^Ouv1!e1  
closing the book 結賬   2G4OK7x  
columnar journal 多欄日記賬   >gqd y*Bg  
combination 聯合   ?cF-w!>o8  
commission 佣金   k'hJ@6eKS  
commodity 商品   ^/k`URQ  
common stock 普通股   =@UgCu>=  
company 公司   .S{Q }S  
compensation 賠償   Mr8r(LGY  
compound interest 複利   zURob MpE#  
consignee 承銷人   %I&[:  
consignment 寄銷   5NT?A,r"  
consignor 寄銷人   p`  '8M  
consolidated balance sheet 合併資產負債表   fT&>L  
consolidated profit and loss account 合併損益表   2d`:lk%\  
consolidation 合併   /<\B8^yQ  
construction cost 營建成本   0i4X,oHjG  
construction revenue 營建收入   ee9nfvG-  
contract 合同   c,\!<4  
control account 統制賬戶  
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copyright 版權   ?[|T"bE5[  
corporation 公司   :())%Xu3  
cost 成本   ATdK)gG  
cost accounting 成本會計   -wqnmK+G  
cost of labour 勞工成本   D8b~-#  
cost of production 生產成本   ^3qo%=i  
cost of manufacture 製造成本   0."TSe83\  
cost of sales 銷貨成本   pu"`*NL  
cost price 成本價格   U6R"eQUTV  
credit 貸方   QnWM<6xK"  
credit note 收款通知單   cjd Z.jR2  
creditor 債權人   -@wnQ?  
crossed check 橫線支票   ) ag8]   
current account 往來活期賬戶   wGXnS"L!  
current asset 流動資產   "H uV'  
current liability 流動負債    ?Cu1"bl  
current profit and loss 本期損益   D~< 3   
debit 借方   RnA>oKc  
debt 債務   `? X=
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debtor 債務人   (($"XOU  
deed 契據   E903T''s  
deferred assets 遞延資產   c]y"5;V8  
deferred liabilities 遞延負債   <NLor55.]  
delivery 交貨   +&w=*IAKZ  
delivery expense 送貨費   %/86}DCfE?  
delivery order 出貨單   ~m]sJpW<"  
demand draft 即期匯票   s?.A $^t  
demand note 即期票據   jmcb-=ts  
demurrage charge 延期費   gD[ Fkq$]  
deposit 存款   `@Q%}J  
deposit slip 存款單   | Q Y_ci  
depreciation 折舊   (Oc[j{6q  
direct cost 直接成本   q 16jL,i  
direct labour 直接人工   ON(H7  
director 董事   >UP{=`  
discount 折扣   y5XHJUTu  
discount on purchase 進貨折扣   S<
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