[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。   /$eEj  
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acceptance 承兌   IB!Wrnj?  
account 賬戶   'E&K%/d  
accountant 會計員   Tl%4L% bE  
accounting 會計   3@"VS_;?  
accounting system 會計制度   TS[Z<m  
accounts payable 應付賬款   4tuEC-oh  
accounts receivable 應收賬款   J$EE
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accumulated profits 累積利益   'h= >ej*  
adjusting entry ?#123;整記錄   /pk;E$qv  
adjustment ?#123;整   %BG5[XQ7  
administration expense 管理費用   Y}?@Pm drz  
advances 預付   (QRl -| +  
advertising expense 廣告費   .<NXk"\!y  
agency 代理   "V^jAPDXb  
agent 代理人   @
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agreement 契約   ;XtDz  
allotments 分配數   CqX%V":2  
allowance 津貼   i@I%$!cB  
amalgamation 合併   3\WES!  
amortization 攤銷   ]yIy~V  
amortized cost 應攤成本   kW:!$MX!  
annuities 年金   }jk^M|Z"Oz  
applied cost 已分配成本   @<6-uk3S  
applied expense 已分配費用   B0KM~cCPQP  
applied manufacturing expense 己分配製造費用   =f|>7m.p  
apportioned charge 攤派費用   'PYl%2  
appreciation 漲價   _x'StD  
article of association 公司章程   *ap#*}r!Nk  
assessment 課稅   R|M:6]}   
assets 資產   xeH#)QJ
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attorney fee 律師費   A"k,T7B  
audit 審計   ?#[K&$}  
auditor 審計員   f7W=x6Z4  
average 平均數   XM 7zA^-  
average cost 平均成本   "Jwz.,Y\  
bad debt 壞賬   iB,*X[}EqG  
balance 餘額   vOj$-A--qU  
balance sheet 資產負債表   'H9~rq7  
bank account 銀行賬戶   Y~:7l5C  
bank balance 銀行結存   .iS]aJJ  
bank charge 銀行手續費   *&P
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bank deposit 銀行存款   c"$_V [m  
bank discount 銀行貼現   8xv\Zj+  
bank draft 銀行匯票   w:N2 xI  
bank loan 銀行借款   ?yU# '`q  
bank overdraft 銀行透支   +OH."4Z  
bankers acceptance 銀行承兌   $+);!?^|:  
bankruptcy 破產   y5ExEXa  
bearer 持票人   k^]~NP  
beneficiary 受益人   GkC88l9z  
bequest 遺產   !INr  
bill 票據   @gj5'  
bill of exchange 匯票   W9D)QIqbvW  
bill of lading 提單   MDq@:t  
bills discounted 貼現票據   Ii 8jY_  
bills payable 應付票據   yh)q96m-V=  
bills receivable 應收票據   =ht@7z8QM  
board of directors 董事會   ?7+2i\L  
bonds 債券   CP'-CQ\Q  
bonus 紅利   ;uDFd04w [  
book value 賬面價值   ?`XKaD! f  
bookkeeper 簿記員   ,rdM{ r  
bookkeeping 簿記   TGLXvP& \  
branch office general ledger 支店往來賬戶   6{~I7!m"  
broker 經紀人   r=`>'3 } x  
brought down 接前   ;@ e|}Gk  
brought forward 接上頁   gkdjH8
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budget 預算   )?WoLEjq  
by-product 副產品   8xX{y#  
by-product sales 副產品銷售   a~|ge9? (  
capital 股本   ;1 fML,8  
capital income 資本收益   +x2xQ8#|~~  
capital outlay 資本支出   hMQ
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capital stock 股本   >']H)c'2  
capital stock certificate 股票   dB5DJ:$W$  
carried down 移後   ^PI49iB  
carried forward 移下頁   ]3C8  
cash 現金   m+=!Z|K  
cash account 現金賬戶   -*A'6%`  
cash in bank 存銀行現金   hTm}j,H  
cash on delivery 交貨收款   [ n2udV  
cash on hand 庫存現金   c>SeOnf  
cash payment 現金支付   Sf8d|R@O  
cash purchase 現購   8{YxUD  
cash sale 現沽   -{h[W bf  
cashier 出?#123;員   9PAp*`J@kr  
cashiers check 本票   1dcy+ !>  
certificate of deposit 存款單折   hA8 zXk/'8  
certificate of indebtedness 借據   ?zEF?LJoK  
certified check 保付支票   SXEiyy[7v  
certified public accountant 會計師   EHZSM5hu  
charges 費用   R;o_*  
charge for remittances 匯水手續費   +*V; f,  
charter 營業執照   x_K%  
chartered accountant 會計師   GpL#,qYc  
chattles 動產   TRZ^$<AG  
check 支票   hqPn~Tq  
che stub 支票存根   y6/X!+3+  
closed account 己結清賬戶   DtZm|~)a  
closing 結算   ThxrhQ q[+  
closing entries 結賬紀錄   
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closing stock 期末存貨   <B`V  
closing the book 結賬    Z-@}~#E  
columnar journal 多欄日記賬   pQNFH)=nw  
combination 聯合   U \
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commission 佣金   umzYJ>2t  
commodity 商品   oK6lCGM5  
common stock 普通股   eXK`%'  
company 公司   &[kgrRF@HU  
compensation 賠償   jGn^
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compound interest 複利   ^&iV%vQ[  
consignee 承銷人   .K
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consignment 寄銷   WIm7p1U#V  
consignor 寄銷人   !U_L7  
consolidated balance sheet 合併資產負債表   J~q+G  
consolidated profit and loss account 合併損益表   8:xo ~Vc  
consolidation 合併   YkX=n{^  
construction cost 營建成本    >9`ep7  
construction revenue 營建收入   {%{GZ  
contract 合同   sd53 _sV  
control account 統制賬戶   b U NYTF{  
copyright 版權   B! V{.p  
corporation 公司   EcIQ20Z_-  
cost 成本   SK52.xXJ  
cost accounting 成本會計   gQWX<  
cost of labour 勞工成本   wVDB?gy%#  
cost of production 生產成本   Oq6n.:8g"  
cost of manufacture 製造成本   )*h~dx_cm  
cost of sales 銷貨成本    #Uh5tc  
cost price 成本價格   s~ A8/YoU}  
credit 貸方   }eM <A$J  
credit note 收款通知單   p8l#=]\;  
creditor 債權人   8n5nHne  
crossed check 橫線支票   x[UO1% _o-  
current account 往來活期賬戶   VU9P\|c@<  
current asset 流動資產   C4]%p
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current liability 流動負債   'qAfei']  
current profit and loss 本期損益   P*`xiTA  
debit 借方   Cg pT(E\E  
debt 債務   9Z'eBp  
debtor 債務人   ,<b|@1\k  
deed 契據   N?0y<S ?!  
deferred assets 遞延資產   /T)n5X  
deferred liabilities 遞延負債   tr8Cx~<  
delivery 交貨   ~aAJn IO  
delivery expense 送貨費   DWQQ615i  
delivery order 出貨單   .A)Un/k7  
demand draft 即期匯票   :)95 b fa.  
demand note 即期票據   AijTT%  
demurrage charge 延期費   mo
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deposit 存款   )C]&ui~1  
deposit slip 存款單   '-33iG  
depreciation 折舊   0WE1}.J<  
direct cost 直接成本   e8mbEC(AK  
direct labour 直接人工   Wx$q: $h@q  
director 董事   FK# E7 K  
discount 折扣   Cfo 8gX*  
discount on purchase 進貨折扣   Uy5!H1u  
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