[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。   #]}Ii{1?Y  
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acceptance 承兌   (<Cq_Kw  
account 賬戶   d5'Q1"{  
accountant 會計員   t%qep|  
accounting 會計   8_ %GH}{  
accounting system 會計制度   JvAXLT  
accounts payable 應付賬款   r2RJb6  
accounts receivable 應收賬款   6e ?xu8|  
accumulated profits 累積利益   Ey=2zo^F  
adjusting entry ?#123;整記錄   T?1BcY  
adjustment ?#123;整   \IL)~5d  
administration expense 管理費用   ~5P9^`KNH  
advances 預付   vMz|'-rm$  
advertising expense 廣告費   A%D'Z85 -  
agency 代理   +xYu@r%R  
agent 代理人   /|v4]t-  
agreement 契約   ]9YA~n\  
allotments 分配數   ._rPM>B?  
allowance 津貼   _[6sr7H!  
amalgamation 合併   p"0#G&-  
amortization 攤銷   fu!T4{2  
amortized cost 應攤成本   rUKg<]&@  
annuities 年金   "1a;);S=*)  
applied cost 已分配成本   !>9s  
applied expense 已分配費用   $FPq8$V  
applied manufacturing expense 己分配製造費用   _HwA%=>7  
apportioned charge 攤派費用   T_*inPf  
appreciation 漲價   beOMln+R  
article of association 公司章程   tX^6R  
assessment 課稅   sa.H,<;  
assets 資產   xNIrmqm5]  
attorney fee 律師費   xT>9ZZcE  
audit 審計   y(|#!m?@  
auditor 審計員   R'gd/.[e  
average 平均數   nD5wN
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average cost 平均成本   : #a  
bad debt 壞賬   V?EX`2S  
balance 餘額   UBL{3s^"  
balance sheet 資產負債表   N:lE{IvRJ  
bank account 銀行賬戶   %Y~"Stmx  
bank balance 銀行結存   h7Uj "qH  
bank charge 銀行手續費   BH'*I yv  
bank deposit 銀行存款   w+6P x#  
bank discount 銀行貼現   sK#)k\w>  
bank draft 銀行匯票   yEWm.;&3=  
bank loan 銀行借款   Ck/44Wfej  
bank overdraft 銀行透支   p$,G`'l  
bankers acceptance 銀行承兌   zQ+Mu^|u+  
bankruptcy 破產   O>DS%6/G  
bearer 持票人   xb\EJ1M>  
beneficiary 受益人   r)gK5Mv  
bequest 遺產   y`oj\  
bill 票據    bUcp8
 
bill of exchange 匯票   =dQ[I6  
bill of lading 提單   ~\am%r>  
bills discounted 貼現票據   5 tKgm/  
bills payable 應付票據   6Amt75RY  
bills receivable 應收票據   r|l?2 eO~  
board of directors 董事會   (7qlp*8.s  
bonds 債券   LAC&W;pJ"  
bonus 紅利   1 iox0  
book value 賬面價值   QD7KE6KP'  
bookkeeper 簿記員   (xG%H:6,  
bookkeeping 簿記   g|Lbe4?  
branch office general ledger 支店往來賬戶   eKOEOm+  
broker 經紀人   3VLwY!2:  
brought down 接前   uzHMQp  
brought forward 接上頁   MFROAVPZ5  
budget 預算   /xUF@%rT  
by-product 副產品   1Le8W)J  
by-product sales 副產品銷售   K9zr]7;th  
capital 股本   1'/ [x(/]d  
capital income 資本收益   L;0 NR(b!  
capital outlay 資本支出   *+rfRH]a  
capital stock 股本   },d^y:m  
capital stock certificate 股票   vb[ 0H{TT2  
carried down 移後   q0}u%Yz  
carried forward 移下頁   \:+\H0Bz  
cash 現金   yP7b))AW9  
cash account 現金賬戶   E n7~wKF  
cash in bank 存銀行現金   lo!pslqsn  
cash on delivery 交貨收款   DinZZ  
cash on hand 庫存現金   <TVJ
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cash payment 現金支付   }W^@mi  
cash purchase 現購   ND1hZ3(^  
cash sale 現沽   #HV5M1mb  
cashier 出?#123;員   f +9eB
  
cashiers check 本票   S`vt\g$ dN  
certificate of deposit 存款單折   fNLO%\G~2  
certificate of indebtedness 借據   ,marNG  
certified check 保付支票   <%YW/k"o  
certified public accountant 會計師   `qJJ{<1&U  
charges 費用   H{n:R *  
charge for remittances 匯水手續費   dm}1"BU<  
charter 營業執照   a]*{!V{$i  
chartered accountant 會計師   \d;)U4__!  
chattles 動產   Y/J~M$9P,  
check 支票   $,K@xq5  
che stub 支票存根   (nO2+@!  
closed account 己結清賬戶   Q
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closing 結算   xS UpVK  
closing entries 結賬紀錄   ?lkB{-%rQ  
closing stock 期末存貨   EmaS/]X[  
closing the book 結賬   &?y@`',a0{  
columnar journal 多欄日記賬   CJk"yW[,|  
combination 聯合   S"*k
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commission 佣金   nl}LT/N  
commodity 商品   ~qZ6I
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common stock 普通股   4L,wBce;,t  
company 公司   ftpPrtaP  
compensation 賠償   p0W<K  
compound interest 複利   {XIpHr  
consignee 承銷人   8Ygf@*9L4  
consignment 寄銷   PESvx>:  
consignor 寄銷人   >TglX t+  
consolidated balance sheet 合併資產負債表   r^6@Zwox]  
consolidated profit and loss account 合併損益表   (.=ig X  
consolidation 合併   Pm6U:RL  
construction cost 營建成本   YZ<zlU  
construction revenue 營建收入   \ n2MP  
contract 合同   ;:Z5Ft m  
control account 統制賬戶   `^#4okg]  
copyright 版權   rrz([2E2  
corporation 公司   {J)%6eL?  
cost 成本   s7n7u7$j  
cost accounting 成本會計   gs!'
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cost of labour 勞工成本   j_d}?jh  
cost of production 生產成本   f/c&Ya(D~  
cost of manufacture 製造成本   -ysNo4#e&  
cost of sales 銷貨成本   lv?`+tU2_  
cost price 成本價格   cWo>DuW&  
credit 貸方   vv&< 7[  
credit note 收款通知單    OLIMgc(W  
creditor 債權人   4`"}0:t.  
crossed check 橫線支票   Yr"Of*VNH  
current account 往來活期賬戶   }'tJc $!  
current asset 流動資產   E} ]=<8V  
current liability 流動負債   sCw>J#@2>  
current profit and loss 本期損益   OD7^* j(p`  
debit 借方   Y=|p}>.}  
debt 債務   3#'8S_  
debtor 債務人   x-c5iahp'  
deed 契據   i7-i!`<  
deferred assets 遞延資產   Csy$1;"A  
deferred liabilities 遞延負債   zWU]4;,"  
delivery 交貨   'k ]~Q{K$  
delivery expense 送貨費   C)R hld  
delivery order 出貨單   @5wc 3y  
demand draft 即期匯票   _cJ)v/]  
demand note 即期票據   !&Q?ASJH  
demurrage charge 延期費   I5E=Ujc
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deposit 存款   )#z{P[
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deposit slip 存款單   X+sKG5nS  
depreciation 折舊   UapU:>!"`  
direct cost 直接成本   %y9sC1 T  
direct labour 直接人工   9,~7,Py}  
director 董事   %\,9S`0  
discount 折扣   Z[w}PN,xV  
discount on purchase 進貨折扣   q 8sfG;)  
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