[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。   rm3~]  
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acceptance 承兌   _QY0j%W  
account 賬戶   qhF/iUE  
accountant 會計員   *1;<xeVD  
accounting 會計   mtmBL2?  
accounting system 會計制度   `9S<E  
accounts payable 應付賬款   .t"s>jq 1  
accounts receivable 應收賬款   JkQ4'$:  
accumulated profits 累積利益   ZW+{<XTof4  
adjusting entry ?#123;整記錄   QnaMj Dh$6  
adjustment ?#123;整   :8Q6=K87  
administration expense 管理費用   qx0J}6+NlU  
advances 預付   Qkr'C n  
advertising expense 廣告費   #ye++.7WK  
agency 代理   Z?"Pkc.Ei  
agent 代理人   l4;/[Q>Z  
agreement 契約   Am kHVg  
allotments 分配數   68 -I2@&  
allowance 津貼   B Sb!{|]  
amalgamation 合併   /=m=i%& #  
amortization 攤銷   mqq~&nI  
amortized cost 應攤成本   x0Tb7y`  
annuities 年金   >L&>B5)9  
applied cost 已分配成本   2{+\\.4Evk  
applied expense 已分配費用   !WVF{L,/I  
applied manufacturing expense 己分配製造費用   3@ay9!Xq  
apportioned charge 攤派費用   G;fP  
appreciation 漲價   t&0n"4$d'  
article of association 公司章程   a&XURyp  
assessment 課稅   \zj8| +  
assets 資產   [|k@Suv |z  
attorney fee 律師費   ^>9M2O['!s  
audit 審計   @zd)]O]xH?  
auditor 審計員   ) I-8.  
average 平均數   Rq4\~F?  
average cost 平均成本   !R)v2Mk|  
bad debt 壞賬   )JuD !  
balance 餘額   \8_&@uLm  
balance sheet 資產負債表   A`X$jpAn&  
bank account 銀行賬戶   og2]B\mN4  
bank balance 銀行結存   zpg*hlv   
bank charge 銀行手續費   1C.<@IZ  
bank deposit 銀行存款   M5Pvc  
bank discount 銀行貼現   sFCoRH|"c  
bank draft 銀行匯票   FE$)[w,m  
bank loan 銀行借款   Qs;bVlp!H  
bank overdraft 銀行透支   1S.nqOfx  
bankers acceptance 銀行承兌   s{IycTbz  
bankruptcy 破產   lXv{+ic  
bearer 持票人   ajkRL|^  
beneficiary 受益人   xQaN\):^8  
bequest 遺產   'Ur$ jW  
bill 票據   HK:?Y[ebs  
bill of exchange 匯票   AO8`ItNZdT  
bill of lading 提單   =P0~=UP  
bills discounted 貼現票據   ,Y9lp)w  
bills payable 應付票據   9O@eJ$  
bills receivable 應收票據   EVRg/{X  
board of directors 董事會   ]'T-6  
bonds 債券   'H*S-d6V  
bonus 紅利   70|Cn(p_  
book value 賬面價值   %G\rL.H|  
bookkeeper 簿記員   8b|&  
bookkeeping 簿記   )ALf!E%{  
branch office general ledger 支店往來賬戶   --  _,;  
broker 經紀人   |3"'>* J  
brought down 接前   Qy@chN{eP  
brought forward 接上頁   H$1R\rE`  
budget 預算   <K4'|HU/  
by-product 副產品   q jUQ2
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by-product sales 副產品銷售   uWi+F)GS^K  
capital 股本   a7OD%yQ  
capital income 資本收益   0QEVL6gw  
capital outlay 資本支出   XQlK}AK  
capital stock 股本   ;t"#7\  
capital stock certificate 股票   `sJkOEc`  
carried down 移後   =wI,H@  
carried forward 移下頁   %4+r&  
cash 現金   MH!'g7iK8  
cash account 現金賬戶   1(rH5z'F  
cash in bank 存銀行現金   ]hv4EL(zi  
cash on delivery 交貨收款   ETjlq]@j  
cash on hand 庫存現金   !:rQ@PSy9  
cash payment 現金支付   hofZpM  
cash purchase 現購   ]hL 1qS  
cash sale 現沽   H$;K(,'  
cashier 出?#123;員   &m +s5  
cashiers check 本票   3x'BMAA+  
certificate of deposit 存款單折   [<f\+g2ct  
certificate of indebtedness 借據   0'z$"(6D  
certified check 保付支票   ddlLS  
certified public accountant 會計師   DghX(rs_  
charges 費用   j"J2&Y2  
charge for remittances 匯水手續費   0I~xD9l9  
charter 營業執照   #N@sJyIN  
chartered accountant 會計師   65s|gfu/  
chattles 動產   Xm\tyLY  
check 支票   R}>Gk  
che stub 支票存根   ZqS'xN:k  
closed account 己結清賬戶   }&`#  
closing 結算   el7P  
closing entries 結賬紀錄   ykX}T6T  
closing stock 期末存貨   q
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closing the book 結賬   CKNH/[ZR,  
columnar journal 多欄日記賬   Q[`_Y3@j  
combination 聯合   & UL(r  
commission 佣金   vL\wA_z"<H  
commodity 商品  
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common stock 普通股   }T4"#'`  
company 公司   C37KvLQ  
compensation 賠償   ?<xGO@b .  
compound interest 複利   mcp}F|ws  
consignee 承銷人   QjF.U8  
consignment 寄銷   /Q})%j1S0  
consignor 寄銷人   b\dBt#mB!  
consolidated balance sheet 合併資產負債表   ak 0KrVF  
consolidated profit and loss account 合併損益表   FU5vo  
consolidation 合併   r?[PIf  
construction cost 營建成本   Xk(c2s&  
construction revenue 營建收入   7GWPsaPn  
contract 合同   8WfF: R;  
control account 統制賬戶   Hc5@gN  
copyright 版權   )5Gzk&|  
corporation 公司   5JIa?i>B  
cost 成本   G5bi,^G7  
cost accounting 成本會計   ;:8_H0X'K  
cost of labour 勞工成本   >L?/Ph%d  
cost of production 生產成本   /|`;|0/2
 
cost of manufacture 製造成本   1MX:^L!
f8  
cost of sales 銷貨成本   u+z$+[lm!G  
cost price 成本價格   IEjKI"  
credit 貸方   mNWmp_c,1  
credit note 收款通知單   a}0\kDe  
creditor 債權人   rsOon2|  
crossed check 橫線支票   "4&HxD8_ih  
current account 往來活期賬戶   6>SP5|GG  
current asset 流動資產   n]6xrsE  
current liability 流動負債   DJ[U^dWRn  
current profit and loss 本期損益   kO~xE-(=  
debit 借方   CPFd 33  
debt 債務   YJ.'Yc  
debtor 債務人   :7@"E W  
deed 契據   6wIv7@Y  
deferred assets 遞延資產   dB^J}_wp  
deferred liabilities 遞延負債   Euk#C;uBg  
delivery 交貨   b4S7Q"g  
delivery expense 送貨費   eIg ' !8h?  
delivery order 出貨單   9k&lq$  
demand draft 即期匯票   cQ1oy-paD  
demand note 即期票據   -`&4>\o2Lx  
demurrage charge 延期費   (ZT*EFhb(  
deposit 存款   8/Z JkI  
deposit slip 存款單   ?U iwr{Q  
depreciation 折舊   ofj7$se  
direct cost 直接成本   2W$c%~j$2  
direct labour 直接人工   )}]<o |'  
director 董事   ]J5[ZVz  
discount 折扣   }i|o":-x+  
discount on purchase 進貨折扣   #xm<|s   
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