[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。   iO=uXN1g  
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acceptance 承兌   c68$pgG  
account 賬戶   lG^nT  
accountant 會計員   X|lmH{k
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accounting 會計   WF.$gBH"  
accounting system 會計制度   d.(]V2X.J  
accounts payable 應付賬款   jE5  9h  
accounts receivable 應收賬款   g:6}zHK  
accumulated profits 累積利益   K .L+; nQ  
adjusting entry ?#123;整記錄   i2R]lE8  
adjustment ?#123;整   5N</Z6f'o  
administration expense 管理費用   %Bun@  
advances 預付   yW,#&>]# |  
advertising expense 廣告費   [&}<!:9'  
agency 代理   l{SPV8[i  
agent 代理人   3:gO7Uv  
agreement 契約   ?@BaBU:o`F  
allotments 分配數   ,7nb;$]  
allowance 津貼   4)Wzj4qW  
amalgamation 合併   uC ;PP=z  
amortization 攤銷   <y
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amortized cost 應攤成本   7(iRz  
annuities 年金   s zs3x-g  
applied cost 已分配成本   M#<fh:>  
applied expense 已分配費用   "YU~QOGx@  
applied manufacturing expense 己分配製造費用   ?U[nYp}"v  
apportioned charge 攤派費用   gK_[3FiKt  
appreciation 漲價   -r0\  
article of association 公司章程   il
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assessment 課稅   4U1fPyt  
assets 資產   JWjp<{Q;1  
attorney fee 律師費   MBrVh6z>  
audit 審計   i]WlMC6  
auditor 審計員   C^v-&*v  
average 平均數   &IY_z0=  
average cost 平均成本   e~[z]GLO%  
bad debt 壞賬   3$f5][+U  
balance 餘額   d'nuk#r  
balance sheet 資產負債表   Y-k~ 7{7  
bank account 銀行賬戶   `%:(IGxz  
bank balance 銀行結存   &=O1Qg=K  
bank charge 銀行手續費   W 9MZ  
bank deposit 銀行存款   PS;*N8  
bank discount 銀行貼現   tdK^X1  
bank draft 銀行匯票   nM}`H'0  
bank loan 銀行借款   ,+evP=(cX  
bank overdraft 銀行透支   m|gd9m$,?  
bankers acceptance 銀行承兌   q)y8Bv|  
bankruptcy 破產   {/!"}{G1e  
bearer 持票人   epyYo&x}  
beneficiary 受益人   X,CFY  
bequest 遺產   euC,]n.  
bill 票據   4?uG> ;V  
bill of exchange 匯票   y{P9k8v!z  
bill of lading 提單   8
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bills discounted 貼現票據   o:*i
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bills payable 應付票據   zwK;6&(W  
bills receivable 應收票據   /a)=B)NH  
board of directors 董事會   e:occT  
bonds 債券   P#oV ^  
bonus 紅利   >:|q J$J.  
book value 賬面價值   be@uHikp;v  
bookkeeper 簿記員   >ON.ftZi  
bookkeeping 簿記   !qv;F?2 <g  
branch office general ledger 支店往來賬戶   ( "z;Q?(  
broker 經紀人   ,K aWP  
brought down 接前   5nb6k,+E  
brought forward 接上頁   yBKlp08 J  
budget 預算  
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by-product 副產品   ^2@~AD`&h  
by-product sales 副產品銷售    #0H[RU?  
capital 股本   JFdzA  
capital income 資本收益   M lwQ_5O  
capital outlay 資本支出   @U5>w\  
capital stock 股本   G"wQ(6J@  
capital stock certificate 股票   H4jqF~  
carried down 移後   OO>2oH  
carried forward 移下頁   eRbO Hj1  
cash 現金   p7er04/}\  
cash account 現金賬戶   l[k$O$jo  
cash in bank 存銀行現金   O2f2Fb$B7  
cash on delivery 交貨收款   y jzNU5F  
cash on hand 庫存現金   Ymom 0g+f  
cash payment 現金支付   lX3h'h  
cash purchase 現購   =ndKG5  
cash sale 現沽   Hc9pWr"N  
cashier 出?#123;員   9v0|lS!-  
cashiers check 本票   gG>>ynn  
certificate of deposit 存款單折   c2/HY8ttRD  
certificate of indebtedness 借據   (%}C  
certified check 保付支票   Xg,BK0O  
certified public accountant 會計師   bk]|C!7$  
charges 費用   _!zY(9%  
charge for remittances 匯水手續費   qZe"'"3M  
charter 營業執照   M5uN1*   
chartered accountant 會計師   z^.0eP8\j  
chattles 動產   s=4.Ovd
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check 支票   CgC wM=!r  
che stub 支票存根   |sz9l/,lG  
closed account 己結清賬戶   mZyTo/\0  
closing 結算   A$cbH.  
closing entries 結賬紀錄   ':3KZ 4/C  
closing stock 期末存貨   l.$#IE  
closing the book 結賬   cx}-tj"m-  
columnar journal 多欄日記賬  
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combination 聯合   x#D=?/~/Kv  
commission 佣金   iY-dM(_:]  
commodity 商品   Df (6DuW  
common stock 普通股   hr5)$qZW  
company 公司   }T,uw8?f!  
compensation 賠償   ;H lv
  
compound interest 複利   yhaYlYv[_3  
consignee 承銷人   }^muAr  
consignment 寄銷   SCij5il%  
consignor 寄銷人   4KCxhJq  
consolidated balance sheet 合併資產負債表   q]x@q  
consolidated profit and loss account 合併損益表   %:*HzYf  
consolidation 合併   D3PF(Wx  
construction cost 營建成本   jTnu! H2o  
construction revenue 營建收入   n>WS@b/o  
contract 合同   }8HLyK,4  
control account 統制賬戶   &^.'g{\Y  
copyright 版權   a0R]hENC  
corporation 公司   ;/@R{G{+~;  
cost 成本   Tx*m p+q  
cost accounting 成本會計   ~"k'T9QBY  
cost of labour 勞工成本   Y{KJk'xN5W  
cost of production 生產成本   z( wXs&z;  
cost of manufacture 製造成本   :&m(WZ\  
cost of sales 銷貨成本   %[J( ,rm  
cost price 成本價格   PO&`r r  
credit 貸方   :Lx]`dSk  
credit note 收款通知單   E_K7.c4M  
creditor 債權人   \ (,2^T'$J  
crossed check 橫線支票   
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current account 往來活期賬戶   s>5
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current asset 流動資產   a|.u;  
current liability 流動負債   ?D_zAh?pW  
current profit and loss 本期損益   ?@_dx=su  
debit 借方   =u(fP" |{  
debt 債務   _bX)fnUu  
debtor 債務人   ' vwBG=9C  
deed 契據   xk/(|f{L  
deferred assets 遞延資產   h>wU';5#f  
deferred liabilities 遞延負債   L$g;^@j  
delivery 交貨   !duR7a  
delivery expense 送貨費   Ev%\YI!MaY  
delivery order 出貨單   )l=j,4nn  
demand draft 即期匯票   y{&,YV&_h  
demand note 即期票據   b}fH$.V@  
demurrage charge 延期費   =["GnL*!0  
deposit 存款   y;;@T X  
deposit slip 存款單   Y3[@(  
depreciation 折舊   oW6.c]Vo  
direct cost 直接成本   Nx99dr  
direct labour 直接人工   (<h,R@:  
director 董事   4Xz|HU?  
discount 折扣   Xy._&&pt  
discount on purchase 進貨折扣   FB@G. f  
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