[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。   } d /5_X  
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acceptance 承兌   9Vx2VjK2'  
account 賬戶   b _fI1f|  
accountant 會計員   .xT8@]  
accounting 會計   e{edI{g  
accounting system 會計制度   ?3!"js B  
accounts payable 應付賬款   Wjt1NfS&  
accounts receivable 應收賬款   T>(nc"(  
accumulated profits 累積利益   2M c/ah  
adjusting entry ?#123;整記錄   DpIv <m]  
adjustment ?#123;整   _8C0z=hz  
administration expense 管理費用   tE0DST/
  
advances 預付   !j8h$+:K  
advertising expense 廣告費   PMk 3b3)Z  
agency 代理   -bHQy:  
agent 代理人   JGPLVw  
agreement 契約   Gx?p,Fj  
allotments 分配數   7<[p1C*B  
allowance 津貼   7s_#X |A$  
amalgamation 合併   >:M3!6H_~{  
amortization 攤銷   -;_`>OU{  
amortized cost 應攤成本  
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annuities 年金   ~YHy'.  
applied cost 已分配成本   .$+]N[-=  
applied expense 已分配費用   E 3b`GRay  
applied manufacturing expense 己分配製造費用   vS-k0g;   
apportioned charge 攤派費用   d%?+q0j  
appreciation 漲價   o.t$hv|  
article of association 公司章程   p<>%9180!F  
assessment 課稅   )/H=m7}1h  
assets 資產   Hlq vXt\  
attorney fee 律師費   IM&2SSmYNH  
audit 審計   7N"$~UfC  
auditor 審計員   5EDN 9?a  
average 平均數   >ir'v5  
average cost 平均成本   #%k!`?^fbK  
bad debt 壞賬   "bAkS}(hB(  
balance 餘額   I|lz;i}$  
balance sheet 資產負債表   5Qhu5~,K  
bank account 銀行賬戶   c6sGjZdR  
bank balance 銀行結存   vCT5do"C&  
bank charge 銀行手續費   R6~x !  
bank deposit 銀行存款   y0qrl4S)v  
bank discount 銀行貼現   h5WS<P  
bank draft 銀行匯票   eRQ}`DjTk  
bank loan 銀行借款   ?)x>GB(9ZN  
bank overdraft 銀行透支   6>v`6  
bankers acceptance 銀行承兌   kM5N#|!  
bankruptcy 破產   9^h\vR|]S  
bearer 持票人   D/jB.  
beneficiary 受益人   yiGq?WA7  
bequest 遺產   98h,VuKVaB  
bill 票據   `m?%{ \  
bill of exchange 匯票   w#eD5y~'oo  
bill of lading 提單   $$~
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bills discounted 貼現票據   zu&5[XL  
bills payable 應付票據   \]}|m<R  
bills receivable 應收票據   -}0S%|#m  
board of directors 董事會   (&0%![j&  
bonds 債券   a'f"Zdh%w  
bonus 紅利   7PO3{I  
book value 賬面價值   5R}Qp<D[^  
bookkeeper 簿記員   AEx I!  
bookkeeping 簿記   #}L75  
branch office general ledger 支店往來賬戶   yC !`6$  
broker 經紀人   [Hz_x(t26  
brought down 接前   Q[_
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brought forward 接上頁   Xn-GSW3{  
budget 預算   C{!L +]/  
by-product 副產品   Zpg/T K  
by-product sales 副產品銷售   Ql a'vcT  
capital 股本   b'Qia'a%  
capital income 資本收益   \bqIe} 3V7  
capital outlay 資本支出   e>~g!S}G  
capital stock 股本   RvKP&  
capital stock certificate 股票   .MkHB0 2N  
carried down 移後   9{|JmgO!  
carried forward 移下頁   GqumH/;  
cash 現金   ?|'+5$  
cash account 現金賬戶   IY6DZP  
cash in bank 存銀行現金   5=tvB,Ux4  
cash on delivery 交貨收款   3^ ~M7=k  
cash on hand 庫存現金   $Z6g/bD`E  
cash payment 現金支付   }r$&"wYM  
cash purchase 現購   YO7Y1 (`  
cash sale 現沽   >_P7k5Y^  
cashier 出?#123;員   4s nL((  
cashiers check 本票   fyPpzA0  
certificate of deposit 存款單折   /^^t>L  
certificate of indebtedness 借據   J#vIzQ  
certified check 保付支票   ^%|,G:r  
certified public accountant 會計師   SLp &_S@4  
charges 費用  
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charge for remittances 匯水手續費   ,#[0As29u  
charter 營業執照   n 1MZHa,  
chartered accountant 會計師   JP`$A  
chattles 動產   rF:C( {y  
check 支票   B z<
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che stub 支票存根   B*7Y5_N  
closed account 己結清賬戶   O=UXe]D  
closing 結算   :;W[@DeO[  
closing entries 結賬紀錄   Hs/ aU_  
closing stock 期末存貨   q`z/ S>  
closing the book 結賬   i2KN^"v?N  
columnar journal 多欄日記賬   CsHHJgx  
combination 聯合   u~n*P``{  
commission 佣金   KBJw7rra  
commodity 商品   IvGQ7 VLr  
common stock 普通股   G n"]<8yl~  
company 公司   q/U(j &8W{  
compensation 賠償   ST$~l7p  
compound interest 複利   \J[m4tw^  
consignee 承銷人   H'k$<S  
consignment 寄銷   sC >_ulkoa  
consignor 寄銷人   |f), dC  
consolidated balance sheet 合併資產負債表   .[&0FHnJ5  
consolidated profit and loss account 合併損益表   l?pF
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consolidation 合併   aX`"V/  
construction cost 營建成本   i ,Cvnp6Lv  
construction revenue 營建收入   m;-FP 2~  
contract 合同   gY\X?  
control account 統制賬戶   {$D[l hj  
copyright 版權   'i5 VU4?K  
corporation 公司   ;6S,|rC]  
cost 成本   a(AKVk\  
cost accounting 成本會計   :5Vk+s]8  
cost of labour 勞工成本   K~'!JP8@  
cost of production 生產成本   & $E[l'  
cost of manufacture 製造成本   Aq'yr,  
cost of sales 銷貨成本   wZ6
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cost price 成本價格   ~C[p}MED  
credit 貸方   )!6
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credit note 收款通知單   "fK`F/  
creditor 債權人   {gh41G;n  
crossed check 橫線支票   ZrY#B8  
current account 往來活期賬戶   kQ~2mU  
current asset 流動資產   ^X-3YhJ4U  
current liability 流動負債   <vMna< /d  
current profit and loss 本期損益   Qn=3b:S-  
debit 借方   DfYOGs]@  
debt 債務   LX
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debtor 債務人   c%1k' Q  
deed 契據   U\aP  
deferred assets 遞延資產   q#LB 2M  
deferred liabilities 遞延負債   MK
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delivery 交貨   9R_2>BDn  
delivery expense 送貨費   cUW>`F(S  
delivery order 出貨單   tUX4#{)q(j  
demand draft 即期匯票   l{b<rUh5W  
demand note 即期票據   8vQGpIa,
 
demurrage charge 延期費   X3 [gi`  
deposit 存款   Q{%2Npvq  
deposit slip 存款單   )Z6bMAb0'N  
depreciation 折舊   GX2aV6}  
direct cost 直接成本   m$N`Xj  
direct labour 直接人工   WMy97*L<  
director 董事   u.v 5!G  
discount 折扣   |-Rg].  
discount on purchase 進貨折扣   3V=(P.ATm  
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