[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。   =1I#f  
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acceptance 承兌  
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account 賬戶   ANIz,LS  
accountant 會計員   d_n7k g+  
accounting 會計   j*
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accounting system 會計制度   ms($9Lv/  
accounts payable 應付賬款   ZKQ hbNT  
accounts receivable 應收賬款   1Gt/Tq$_b  
accumulated profits 累積利益   L-pVltX  
adjusting entry ?#123;整記錄   4!asT;`'  
adjustment ?#123;整   ccC zu6  
administration expense 管理費用   ;U1UFqZ`  
advances 預付   V._6=ZJ  
advertising expense 廣告費   7&`}~$>}>e  
agency 代理   p~ 
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agent 代理人   9_\'LJ  
agreement 契約   JOjoiA  
allotments 分配數   x}U8zt)yD3  
allowance 津貼   y@j,a  
amalgamation 合併   OA:%lC!  
amortization 攤銷  
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amortized cost 應攤成本   *Ype>x{  
annuities 年金   ] 2DH;  
applied cost 已分配成本   "'g[1Li  
applied expense 已分配費用   pA{ 5V9
 
applied manufacturing expense 己分配製造費用   -p-B2?)A  
apportioned charge 攤派費用   bifS 2>c  
appreciation 漲價   w;Q;[:y  
article of association 公司章程   wU#F_De)R:  
assessment 課稅   hYQ_45Z*?  
assets 資產   J 7C4V'_  
attorney fee 律師費   QDpEb=|S  
audit 審計   v7%X@j]ji  
auditor 審計員   @ S
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average 平均數   ?JV|dM  
average cost 平均成本   7&KT0a*  
bad debt 壞賬   Te2 zK7:  
balance 餘額   5TBp'7 /s~  
balance sheet 資產負債表   IHgeQ F ~  
bank account 銀行賬戶   c}3W:}lW  
bank balance 銀行結存   oG$)UTzGc  
bank charge 銀行手續費   ZEYgK)^  
bank deposit 銀行存款   \#68;)+=  
bank discount 銀行貼現   Q'k\8'x  
bank draft 銀行匯票   Z~A@o""F  
bank loan 銀行借款   K1V#cB WO  
bank overdraft 銀行透支   _U;e
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bankers acceptance 銀行承兌   +A~\tK{  
bankruptcy 破產   MNH1D!}  
bearer 持票人   tbnH,*  
beneficiary 受益人   :'a AZegQY  
bequest 遺產   #W.vX?-'0  
bill 票據   & cNy  
bill of exchange 匯票   {pb>$G:gfx  
bill of lading 提單   CG'.:`t  
bills discounted 貼現票據   $
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bills payable 應付票據   I@Xn3oN  
bills receivable 應收票據   '0$?
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board of directors 董事會   1 T130L  
bonds 債券   0 ugT2%  
bonus 紅利   ExHKw~y9  
book value 賬面價值   >NB?&|  
bookkeeper 簿記員   X=8Y&#%  
bookkeeping 簿記   2,aPr:]  
branch office general ledger 支店往來賬戶   1FtM>&%4  
broker 經紀人   56l@a{  
brought down 接前   @"T"7c?Cv  
brought forward 接上頁   TO2c"7td  
budget 預算   ]|_\x
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by-product 副產品   X-Wz:NA  
by-product sales 副產品銷售   6<0n *&  
capital 股本   qS&%!  
capital income 資本收益   6h3HDFS7s  
capital outlay 資本支出   *5<Sr q'  
capital stock 股本    p!Eft/A(  
capital stock certificate 股票   vIvVq:6_3  
carried down 移後   [
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carried forward 移下頁   smG>sEp2  
cash 現金   jL
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cash account 現金賬戶   VF&Z%O3n  
cash in bank 存銀行現金   EBtLzbj  
cash on delivery 交貨收款   uP\lCqK,  
cash on hand 庫存現金   '03 ->7V  
cash payment 現金支付   P;PQeXKw  
cash purchase 現購   ]nhr+;of/-  
cash sale 現沽   &'l>rD^o  
cashier 出?#123;員   &rDM<pO #-  
cashiers check 本票   Y^%T}yTtq  
certificate of deposit 存款單折   [OOS`N4<  
certificate of indebtedness 借據   XPB
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certified check 保付支票   oJKa"H-jL  
certified public accountant 會計師   W4;m H}#0  
charges 費用   U|G| l
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charge for remittances 匯水手續費   bslrqUk_`=  
charter 營業執照   Nr2C@FU:0  
chartered accountant 會計師   nN$Y(2ZN  
chattles 動產   xf%4, JQ  
check 支票   Iqs+r?  
che stub 支票存根   F_xbwa*=  
closed account 己結清賬戶   4h6k`ie!$  
closing 結算    ]*O/+  
closing entries 結賬紀錄   ,wKe fpV;5  
closing stock 期末存貨   tweY'x.{  
closing the book 結賬   sBv>E}*R  
columnar journal 多欄日記賬   V8=Y@T,  
combination 聯合   nS()u}c;r  
commission 佣金   EL3|u64GO  
commodity 商品   Qr#1u  
common stock 普通股   I *c;H I  
company 公司   w@
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compensation 賠償  
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compound interest 複利   co_oMc  
consignee 承銷人   *M7E#bQ5 B  
consignment 寄銷   5q@LxDy,b  
consignor 寄銷人   uH3D{4   
consolidated balance sheet 合併資產負債表   3cj3u4y  
consolidated profit and loss account 合併損益表   iAY!oZR(WT  
consolidation 合併   i?Ss:v^  
construction cost 營建成本   $-+/$!  
construction revenue 營建收入   5=(c%  
contract 合同   ]0D}T'wM  
control account 統制賬戶   u6:pV.p  
copyright 版權   >-E<n8  
corporation 公司   .@iFa3  
cost 成本   cYNJhGY  
cost accounting 成本會計   wix5B@  
cost of labour 勞工成本   KCe13!  
cost of production 生產成本   8#R
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cost of manufacture 製造成本   w",? Bef  
cost of sales 銷貨成本   2?Ye*-  
cost price 成本價格   Bs`$i ;&  
credit 貸方   >Ps7I  
credit note 收款通知單   ?_\$  
creditor 債權人   -
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crossed check 橫線支票   OPpjuIRv  
current account 往來活期賬戶   IB.yU,v  
current asset 流動資產   V+?]S  
current liability 流動負債   /R X1UQ.s  
current profit and loss 本期損益   {#IPf0O  
debit 借方   
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debt 債務   S
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debtor 債務人   o/[  
deed 契據   l? #xAZx&_  
deferred assets 遞延資產   wHz?#MW 3L  
deferred liabilities 遞延負債   0Z Aj=u@O  
delivery 交貨   \^*< y-jL  
delivery expense 送貨費   j:5%ppIY  
delivery order 出貨單   `n!viW|tB  
demand draft 即期匯票   gG54:  
demand note 即期票據   Np)3+!^1"  
demurrage charge 延期費   X fz`^x>M  
deposit 存款   EjEFg
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deposit slip 存款單   "rXOsX\;  
depreciation 折舊   T0j2a&Pv  
direct cost 直接成本   kfC0zd+  
direct labour 直接人工   p]W+eT  
director 董事   rl:KJ\*D  
discount 折扣   %R_{1GrL'c  
discount on purchase 進貨折扣   }:iBx  
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