[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。   l/LRr.x  
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acceptance 承兌   ]ZO^@sH  
account 賬戶   I=
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accountant 會計員   S_ c#{4n  
accounting 會計   +ls *04  
accounting system 會計制度   6$SsdT|8B  
accounts payable 應付賬款   $+JaEF`8  
accounts receivable 應收賬款   Podm 3b  
accumulated profits 累積利益   G7%Nwe~Y  
adjusting entry ?#123;整記錄   9]|[z{v'>l  
adjustment ?#123;整   ,2H5CFX/  
administration expense 管理費用   )^%,\l-!  
advances 預付   t]eB3)FX  
advertising expense 廣告費   6J
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agency 代理   3dadeu^{A  
agent 代理人   '.WYs!  
agreement 契約   ^ 9;s nr  
allotments 分配數   ?_\Hv@t;  
allowance 津貼   _PNU*E%s<  
amalgamation 合併   hpWAQ#%oHm  
amortization 攤銷   xZ`t~4qR  
amortized cost 應攤成本   x"AYt:ewuc  
annuities 年金   0%FC;v0  
applied cost 已分配成本   J[LGa:``  
applied expense 已分配費用   !6<2JNf  
applied manufacturing expense 己分配製造費用   .RJvu$U2j  
apportioned charge 攤派費用   P|HY=RMa  
appreciation 漲價   J9poqp@`MG  
article of association 公司章程   nkN]z ^j  
assessment 課稅   EF)kYz!@  
assets 資產   U0jq.]P  
attorney fee 律師費   IA8kq =W  
audit 審計   oH6(Lq'q  
auditor 審計員   (nBJ,v)  
average 平均數   #J2856bzS  
average cost 平均成本   YqNhD6  
bad debt 壞賬   n)`*{uv$  
balance 餘額   _?q\tyf3  
balance sheet 資產負債表   j nI)n*  
bank account 銀行賬戶   L>@0Nne7  
bank balance 銀行結存   0C3Yina9 *  
bank charge 銀行手續費   T'Jw\u>"R  
bank deposit 銀行存款   VJ_E]}H  
bank discount 銀行貼現   ;HqK^[1\  
bank draft 銀行匯票   '^Sa|WXq  
bank loan 銀行借款   1RRvNZW  
bank overdraft 銀行透支   d9Rj-e1x  
bankers acceptance 銀行承兌   ?1PY]KNaK  
bankruptcy 破產   )- 2^Jvc  
bearer 持票人   zac>tXU;  
beneficiary 受益人   P.;B V",  
bequest 遺產   fVf.u'
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bill 票據   p' /$)klt  
bill of exchange 匯票   XHpoaHyx  
bill of lading 提單   Q~-gtEv+&  
bills discounted 貼現票據   'Iu$4xo`[  
bills payable 應付票據   >b{%j8uM  
bills receivable 應收票據   uu#ALB Jm  
board of directors 董事會   {_(;&\
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bonds 債券   a |z{Bb  
bonus 紅利   t~ U:{g~  
book value 賬面價值   d6hWmZVC  
bookkeeper 簿記員   p(0!TC Bs  
bookkeeping 簿記   /}M@ @W  
branch office general ledger 支店往來賬戶   .'.|s?s  
broker 經紀人   aYPzN<"%  
brought down 接前   \n<N>j@3  
brought forward 接上頁   KY|Q#i|pM  
budget 預算   bd)A6a\h  
by-product 副產品   l'3NiIX  
by-product sales 副產品銷售   ZB ~D_S  
capital 股本   /5yWvra  
capital income 資本收益   +;cw<9%0  
capital outlay 資本支出   2^qY,dL  
capital stock 股本   /1MO]u\  
capital stock certificate 股票   JN3Oe5yB2@  
carried down 移後   e?Cbl'
 
carried forward 移下頁   !Rsx)  
cash 現金   2]>s@?[  
cash account 現金賬戶   W*U\79H  
cash in bank 存銀行現金   {mkYW
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cash on delivery 交貨收款   YJ!6)d?C.  
cash on hand 庫存現金   c>DAR  
cash payment 現金支付   pazFVzT  
cash purchase 現購   EzG7RjW  
cash sale 現沽   ^$x^JM ]/  
cashier 出?#123;員   39m#  
cashiers check 本票   1Z`<HW"  
certificate of deposit 存款單折   {W0]0_mI(  
certificate of indebtedness 借據   .[O*bk  
certified check 保付支票   RqcX_x(p  
certified public accountant 會計師   *;o=hM)Tp  
charges 費用   TR:D  
charge for remittances 匯水手續費   rcQ?E=V2O  
charter 營業執照   k#&y
  
chartered accountant 會計師   elP`5BuN  
chattles 動產   5RlJybN"o  
check 支票   pV>/"K  
che stub 支票存根   Q) FL|  
closed account 己結清賬戶   ]qv/+~Qs>  
closing 結算   M%B]f2C  
closing entries 結賬紀錄   K
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closing stock 期末存貨   L: B&`,E  
closing the book 結賬   g<{~f  
columnar journal 多欄日記賬   j4brDlo?@  
combination 聯合   ;J?!D x  
commission 佣金   cQ+V4cW Z  
commodity 商品   f#^%\K:YYR  
common stock 普通股   i>e75`9  
company 公司   !-\*rdE{9  
compensation 賠償   jkPXkysm  
compound interest 複利   R8HA X  
consignee 承銷人   P7@qvg  
consignment 寄銷   M)3h 4yQ  
consignor 寄銷人   \8F$85g  
consolidated balance sheet 合併資產負債表   Vw
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consolidated profit and loss account 合併損益表   <cWo]T`X!  
consolidation 合併   dd$\Q  
construction cost 營建成本   zHu:Ec 7  
construction revenue 營建收入   Grw_SVa^  
contract 合同   }25 {"R}K  
control account 統制賬戶   o*dhks[  
copyright 版權   5Z;Py"%  
corporation 公司   $RF"m"  
cost 成本   /nC"'d(#  
cost accounting 成本會計   G-} zkax  
cost of labour 勞工成本   mXa1SZnE
 
cost of production 生產成本   u`   
cost of manufacture 製造成本   <vb
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cost of sales 銷貨成本   j[Et+V?  
cost price 成本價格   eH1Y!&`  
credit 貸方   \>jK\j  
credit note 收款通知單   8I~H1  
creditor 債權人   H[6d@m- Z  
crossed check 橫線支票   _ k>j?j-  
current account 往來活期賬戶   &=s{ +0  
current asset 流動資產   Dcp,9"yt%  
current liability 流動負債   i&?~QQP`  
current profit and loss 本期損益   oXz:zoN
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debit 借方   wV(_=LF  
debt 債務   8@Y@5)Oc  
debtor 債務人   $v>- @  
deed 契據   7G
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deferred assets 遞延資產   g=Qj9Z  
deferred liabilities 遞延負債   n){\KIU/O  
delivery 交貨   ,@>B#%Nz  
delivery expense 送貨費   $Y ]*v)}X  
delivery order 出貨單   OO\UF6MCU  
demand draft 即期匯票   LTJ|EXYA  
demand note 即期票據   ,rTR |>Z  
demurrage charge 延期費   j[=f;&1  
deposit 存款   SUvHLOA  
deposit slip 存款單   jPbL3"0A&  
depreciation 折舊   tb_
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direct cost 直接成本   wdp4-*  
direct labour 直接人工   QMkLAZ  
director 董事   AoTL)',  
discount 折扣   O0~[]3Y[=  
discount on purchase 進貨折扣   W]reQ& <Z  
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