[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。   v_F?x!  
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acceptance 承兌   @Oc}\Rg  
account 賬戶   %^@0tT  
accountant 會計員   ;>hPHx  
accounting 會計   ^~kFC/tQ  
accounting system 會計制度   %KVRiX  
accounts payable 應付賬款   ?B31t9  
accounts receivable 應收賬款   O7_NXfh|  
accumulated profits 累積利益   sVl:EVv  
adjusting entry ?#123;整記錄   "kuBjj2  
adjustment ?#123;整   6 VJj(9 %  
administration expense 管理費用   /SM#hwFxJ&  
advances 預付   Hn2Q1lF-ip  
advertising expense 廣告費   &(U=O?r7  
agency 代理   $,@+Ua  
agent 代理人   RoXOGVo  
agreement 契約   9!OCilG  
allotments 分配數   |P?B AWYeQ  
allowance 津貼   y]z#??  
amalgamation 合併   JG+o~tQC  
amortization 攤銷   RPqn#B  
amortized cost 應攤成本   ,T>2zSk  
annuities 年金   ;."{0gq  
applied cost 已分配成本   K E1@z]  
applied expense 已分配費用    [ ^ \)  
applied manufacturing expense 己分配製造費用   us *l+Jw,m  
apportioned charge 攤派費用   Y7I  
appreciation 漲價   H;}ue  
article of association 公司章程   20xGj?M  
assessment 課稅   hzVr3;3Zn  
assets 資產   6*oTT(0<p  
attorney fee 律師費   Z s!q #qM  
audit 審計   {*  _ W  
auditor 審計員   t-{OP?c
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average 平均數   RR
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average cost 平均成本   \
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bad debt 壞賬   j[ YTg]  
balance 餘額   xGQ:7g+qu  
balance sheet 資產負債表   G`K7P`m  
bank account 銀行賬戶   \}
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bank balance 銀行結存   l@9:VhU(  
bank charge 銀行手續費   o[*i h\d  
bank deposit 銀行存款   4h@ of'  
bank discount 銀行貼現   vx,6::%]  
bank draft 銀行匯票   PltPIu)F  
bank loan 銀行借款   667t
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bank overdraft 銀行透支   ?AH<y/i<Y  
bankers acceptance 銀行承兌   0a;zT O/"v  
bankruptcy 破產   :~(^b;yhZ  
bearer 持票人   N1t:i? q&  
beneficiary 受益人   #_5+kBA+>'  
bequest 遺產   7}?z=LHb3  
bill 票據   DGUU1vA  
bill of exchange 匯票   Lg53 Ms%  
bill of lading 提單   QpZhxp  
bills discounted 貼現票據   /FXfu  
bills payable 應付票據   ;]e"bX  
bills receivable 應收票據   G]4+Qr?  
board of directors 董事會   'S ;vv]}Gs  
bonds 債券    HuClO  
bonus 紅利   W12K93tO  
book value 賬面價值   nhxl#   
bookkeeper 簿記員   L~zet-3UNf  
bookkeeping 簿記   +d15a%^`  
branch office general ledger 支店往來賬戶   mI18A#[ 3  
broker 經紀人   IT"jtV  
brought down 接前   Tj# XsD?J  
brought forward 接上頁   n(MEG'9}  
budget 預算   O2B$c\pw  
by-product 副產品   !Hg#c!eOg  
by-product sales 副產品銷售   p*,mwKN:  
capital 股本   ;RYKqUE  
capital income 資本收益   G 0 yt%qHE  
capital outlay 資本支出   {,-#;A*yW  
capital stock 股本   Plv+mb  
capital stock certificate 股票   V19*~v=u  
carried down 移後   ^6n]@ 4P  
carried forward 移下頁   M>j)6?n`_  
cash 現金   7] Yd-vA  
cash account 現金賬戶   _X/`4 G  
cash in bank 存銀行現金   |^&e\8>.   
cash on delivery 交貨收款   |F`'m":$m  
cash on hand 庫存現金   4 n(
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cash payment 現金支付   )c/BDC7g  
cash purchase 現購   CaMG$X&O  
cash sale 現沽   b"V-!.02  
cashier 出?#123;員   R&A.F+Zgt  
cashiers check 本票   S7*:eo  
certificate of deposit 存款單折   M`FL&Ac  
certificate of indebtedness 借據   MJoC*8QxM  
certified check 保付支票   <Th.}=  
certified public accountant 會計師   I`l<}M  
charges 費用   i\b2P2 `B  
charge for remittances 匯水手續費   *,u{~(thR  
charter 營業執照   K9iR>put  
chartered accountant 會計師   AmHIG_'  
chattles 動產   R<U< Y 'Y  
check 支票   X-)6.[9f  
che stub 支票存根   &M0v/!%L  
closed account 己結清賬戶   3l y|y{M",  
closing 結算   RY&~{yl$"1  
closing entries 結賬紀錄   b%6_LK[  
closing stock 期末存貨   FrS>.!OFn  
closing the book 結賬   T^
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columnar journal 多欄日記賬   L '=3y$"],  
combination 聯合   Om*Dy}  
commission 佣金   hO8B]4=&*  
commodity 商品   P_}$|zj7  
common stock 普通股   3-0Y<++W3>  
company 公司   8in8_/x  
compensation 賠償   Ru/3>n  
compound interest 複利   ` $}[np|  
consignee 承銷人   !#QD;,SE+  
consignment 寄銷   BTB,a$P/  
consignor 寄銷人   G7u7x?E:B`  
consolidated balance sheet 合併資產負債表   %rkUy?=vu  
consolidated profit and loss account 合併損益表   3't?%$'5  
consolidation 合併   ;,D7VxWhY  
construction cost 營建成本   ufmFeeg  
construction revenue 營建收入   |"arVde  
contract 合同   TA*49Qp  
control account 統制賬戶   };
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copyright 版權   Rh39x-`Z  
corporation 公司   xJ4T7 )*  
cost 成本   2ma.zI@^u9  
cost accounting 成本會計   1mf_1
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cost of labour 勞工成本   0W@C!mD~  
cost of production 生產成本   5}f$O  
cost of manufacture 製造成本   RSy1 wp4W  
cost of sales 銷貨成本   =
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cost price 成本價格   w] VvH"?  
credit 貸方   [e(-  
credit note 收款通知單   )s M}BY  
creditor 債權人   umc!KOkL  
crossed check 橫線支票   <=p"ck@  
current account 往來活期賬戶   ,MdCeA%`  
current asset 流動資產   +IMP<  
current liability 流動負債   f?)qZ
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current profit and loss 本期損益   %k"-rmW  
debit 借方   Fik*7!XQ8  
debt 債務   >[[< 5$,T  
debtor 債務人   Upf1*$p  
deed 契據   c#_%|gg  
deferred assets 遞延資產   mIOx)`
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deferred liabilities 遞延負債   ],#9L   
delivery 交貨   0&<{o!>k  
delivery expense 送貨費   7: ]I@Gc'  
delivery order 出貨單   U]_1yX  
demand draft 即期匯票   /# blXI  
demand note 即期票據   lgU7jn  
demurrage charge 延期費   "w N DjWv  
deposit 存款   - iU7'  
deposit slip 存款單   XMpPG~XdN  
depreciation 折舊   \;4RD$J  
direct cost 直接成本   B<i1UJ5  
direct labour 直接人工   GZ9XG">  
director 董事   h|wyvYKZ  
discount 折扣   g8^$,  
discount on purchase 進貨折扣   k9a-\UIMet  
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