[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。   mc$
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acceptance 承兌   \AK|~:\]  
account 賬戶   H*\ }W  
accountant 會計員   @g=A\2  
accounting 會計   DU7Ki6  
accounting system 會計制度   y?unI~4tC  
accounts payable 應付賬款   (wY%$kW4  
accounts receivable 應收賬款   >I
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accumulated profits 累積利益   UZAWh R  
adjusting entry ?#123;整記錄   [ $"iO#oO  
adjustment ?#123;整   9vj:=,TNu  
administration expense 管理費用   *r%mqAx(  
advances 預付   1VZ>*Tl  
advertising expense 廣告費   I] "$h]T  
agency 代理   h.Dk>H_G  
agent 代理人   0'~b<>G%  
agreement 契約   Uq+ _#{2(  
allotments 分配數   YJ6vyG>%C  
allowance 津貼   *nC,=2  
amalgamation 合併   =91'.c<  
amortization 攤銷   AeJM[fCMa  
amortized cost 應攤成本   0F~9t!  
annuities 年金   IIR?@/q  
applied cost 已分配成本   BxT~1SBFq  
applied expense 已分配費用   IGqmH=-  
applied manufacturing expense 己分配製造費用   JX/d;N7a  
apportioned charge 攤派費用   QJE-$ :  
appreciation 漲價   ( gFA? aD<  
article of association 公司章程   7S7!  
assessment 課稅   &T|-K\*  
assets 資產   uE|[7,D7;u  
attorney fee 律師費   s+w<!`-  
audit 審計    !fV6KkV  
auditor 審計員   
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average 平均數   gdZVc9_  
average cost 平均成本  
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bad debt 壞賬   V$_0VN'+Z  
balance 餘額   4>Y\2O?**  
balance sheet 資產負債表   &B85;  
bank account 銀行賬戶   ,6bMfz  
bank balance 銀行結存   <EUSl|6  
bank charge 銀行手續費   

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bank deposit 銀行存款   3"hR:'ts  
bank discount 銀行貼現   a?MtY EK2  
bank draft 銀行匯票   ]VH@\ f  
bank loan 銀行借款   %Uk/P  
bank overdraft 銀行透支   Iq=B]oE  
bankers acceptance 銀行承兌   BT1'@qF  
bankruptcy 破產   3d<HIG^W}  
bearer 持票人   `;qZ$HH  
beneficiary 受益人   8JrGZ8Q4RM  
bequest 遺產   wEbs E<</  
bill 票據   Iz8^?>X  
bill of exchange 匯票   Ny'v/+nQ  
bill of lading 提單   <`*P/V  
bills discounted 貼現票據   htRZ}
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bills payable 應付票據   *! /#39  
bills receivable 應收票據   @[RY8~  
board of directors 董事會   b?NeSiswn  
bonds 債券   y m{/0&7  
bonus 紅利   %Eh%mMb^  
book value 賬面價值   *4:/<wI!  
bookkeeper 簿記員   \@3  
bookkeeping 簿記   e;
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branch office general ledger 支店往來賬戶   X&~ Eo  
broker 經紀人   <^_? hN8.  
brought down 接前   ?t42=nvf  
brought forward 接上頁   L# 1vf  
budget 預算   
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by-product 副產品   9tEKA|8  
by-product sales 副產品銷售   kAliCD)  
capital 股本   F.5b|&@  
capital income 資本收益   o)=VPUe  
capital outlay 資本支出   IyN9 +  
capital stock 股本   ({VBp[Mh  
capital stock certificate 股票   z=_{jjs  
carried down 移後   1n(}Q1fa  
carried forward 移下頁   =M#?*e  
cash 現金   ZcRm5Du~:  
cash account 現金賬戶   I{I [N &N  
cash in bank 存銀行現金   D*gVS  
cash on delivery 交貨收款    ?|J+dW  
cash on hand 庫存現金   d)ZSzq  
cash payment 現金支付   WGluY>C;  
cash purchase 現購   uW9M&"C~  
cash sale 現沽   Kn$1W=B1.  
cashier 出?#123;員   'aP*++^  
cashiers check 本票   I=yj  
certificate of deposit 存款單折   )o</gt)  
certificate of indebtedness 借據   M9g\/]Io;  
certified check 保付支票   O9X:1>a@i  
certified public accountant 會計師   gA1in  
charges 費用   .l5"X>  
charge for remittances 匯水手續費   WbWW=(N'd  
charter 營業執照   HHTsHb{7  
chartered accountant 會計師   # pB:LPEsK  
chattles 動產   f}Tr$r  
check 支票   -+>r4  P  
che stub 支票存根   dd7nO :]  
closed account 己結清賬戶   {4aY}= -Q*  
closing 結算   ]"g >> N  
closing entries 結賬紀錄   \g1@A"  
closing stock 期末存貨   Q9xx/tUW  
closing the book 結賬   Zt2@?w;  
columnar journal 多欄日記賬   AE4~M`6D  
combination 聯合   GR[>mkW!M  
commission 佣金    M .`  
commodity 商品   s8d}HI  
common stock 普通股   K[gWXBP  
company 公司   3@`H<tP'6o  
compensation 賠償   [ky6E*dV`  
compound interest 複利    5vF}F^  
consignee 承銷人   u<shhb-  
consignment 寄銷   UZ\*]mxT  
consignor 寄銷人   
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consolidated balance sheet 合併資產負債表   c_bVF 'Bz  
consolidated profit and loss account 合併損益表   q V
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consolidation 合併   G+X[R^RD  
construction cost 營建成本   UnWGMo?JEi  
construction revenue 營建收入   s P4,S(+e  
contract 合同   CCh8
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control account 統制賬戶   t?nc0;Q9,@  
copyright 版權   km\ld&d]$  
corporation 公司   0yC`9g)(  
cost 成本   1uS-Tx  
cost accounting 成本會計   zL}
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cost of labour 勞工成本   /3[9{r  
cost of production 生產成本   <j 9Mt=8M  
cost of manufacture 製造成本   c\MsVH2|  
cost of sales 銷貨成本   0 {JK4]C  
cost price 成本價格   %FyygTb;S  
credit 貸方   R=?po=  
credit note 收款通知單   {rvbo1t  
creditor 債權人   >6I.%!jU  
crossed check 橫線支票   d[]p_oIQq  
current account 往來活期賬戶   CSL{Q  
current asset 流動資產   2>}\XKF).  
current liability 流動負債   x:?a;muf  
current profit and loss 本期損益   }S vw ,c  
debit 借方   uB<F.!3  
debt 債務   p=~h|(M|  
debtor 債務人   xeHb89GnoQ  
deed 契據   ytve1<.Ff  
deferred assets 遞延資產   rFq@]t3q  
deferred liabilities 遞延負債   9S1Ti6A  
delivery 交貨   5M Wvu,'%8  
delivery expense 送貨費   `N,Vs n"  
delivery order 出貨單   xEiX<lguyN  
demand draft 即期匯票   JOdwv4(3V  
demand note 即期票據   (eRKR2% q  
demurrage charge 延期費   PNJ e&q0*  
deposit 存款   &=-e`=qJ'6  
deposit slip 存款單   i2
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depreciation 折舊   Sc/`=h]T  
direct cost 直接成本   9y^kb+  
direct labour 直接人工   ^'7C0ps+A  
director 董事   MxgLzt Y  
discount 折扣   !b7'>b'J<1  
discount on purchase 進貨折扣   R#
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