[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。   ,e2va7}3  
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acceptance 承兌   "T|\  
account 賬戶   "L]_NST  
accountant 會計員   .E&~]<  
accounting 會計   3QpTO,  
accounting system 會計制度   V_!i KEU  
accounts payable 應付賬款   }JD(e}8$!  
accounts receivable 應收賬款   e+wd>iiB  
accumulated profits 累積利益   F*f)Dv$p  
adjusting entry ?#123;整記錄   `Nj|}^A  
adjustment ?#123;整   $$a"A(Y  
administration expense 管理費用   s><co]  
advances 預付   &^.'g{\Y  
advertising expense 廣告費   a0R]hENC  
agency 代理   ;/@R{G{+~;  
agent 代理人   Tx*m p+q  
agreement 契約   `c(@WK4  
allotments 分配數   c+JlM1p@  
allowance 津貼   !T*izMX}  
amalgamation 合併   AN@Vos Cu  
amortization 攤銷   ''
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amortized cost 應攤成本   7F.,Xvw&@  
annuities 年金   q`P:PRgM  
applied cost 已分配成本   4tI~d8?pk+  
applied expense 已分配費用   :R)IaJ6)  
applied manufacturing expense 己分配製造費用   F}Au'D&n_  
apportioned charge 攤派費用   L6m'u6:1{  
appreciation 漲價   tz,FK ;8  
article of association 公司章程   k;sUDmrO  
assessment 課稅   rfjQx]3pB  
assets 資產   8/:\iPk0  
attorney fee 律師費   7u zN/LAF  
audit 審計   ze-iDd_y  
auditor 審計員   L$g;^@j  
average 平均數   cQ`,:t#[  
average cost 平均成本   <$ 5\^y,V  
bad debt 壞賬   tVOx  
balance 餘額   >97N $  
balance sheet 資產負債表   4:.M *Dz  
bank account 銀行賬戶   Y3[@(  
bank balance 銀行結存   ,f$ RE6  
bank charge 銀行手續費   *4ID$BmO  
bank deposit 銀行存款  
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bank discount 銀行貼現   zSu2B6YU}  
bank draft 銀行匯票   
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bank loan 銀行借款   c&Dy{B!  
bank overdraft 銀行透支   O%Mh g\#B  
bankers acceptance 銀行承兌   bu]bfnYi9  
bankruptcy 破產   PF. HYtZqK  
bearer 持票人   L,i-T:Z~=  
beneficiary 受益人   0^+W"O  
bequest 遺產   S C#  
bill 票據   ?^dyQhb  
bill of exchange 匯票   %]-tA,
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bill of lading 提單   *d=pK*g  
bills discounted 貼現票據   m\(a{x  
bills payable 應付票據   %\A
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bills receivable 應收票據   i[B%:q:&  
board of directors 董事會   m`/OO;/;  
bonds 債券   BEw(SQH  
bonus 紅利   j0J6ySlY  
book value 賬面價值   K&/W cuP&  
bookkeeper 簿記員   ~Y{K^:wN^  
bookkeeping 簿記   u7S7lR"lxW  
branch office general ledger 支店往來賬戶   =_5-z| <  
broker 經紀人   PH6uP]  
brought down 接前   y0xte&  
brought forward 接上頁   ^Kn}{m/3Y  
budget 預算   ;yr'K  
by-product 副產品   C`fQ` RL\  
by-product sales 副產品銷售   r;-\z(
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capital 股本   }q^CR(h (R  
capital income 資本收益   CGQ`i  
capital outlay 資本支出   #}.db?[Rv  
capital stock 股本   Z',pQ{rD  
capital stock certificate 股票   S;Vj5  
carried down 移後   |g~.]2az  
carried forward 移下頁   ZPXxrmq%  
cash 現金   !(/dbHB  
cash account 現金賬戶   G@s rQum(  
cash in bank 存銀行現金   4PR!O B  
cash on delivery 交貨收款   ^tI ,eZ  
cash on hand 庫存現金    t
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cash payment 現金支付   %AaZc=a[c  
cash purchase 現購   9J*.' Y  
cash sale 現沽   wZ0RI{)s'  
cashier 出?#123;員   \Cx2$<8  
cashiers check 本票   ';Y0qitGB  
certificate of deposit 存款單折   +xp)la.  
certificate of indebtedness 借據   Dr)B0]KG  
certified check 保付支票   0l;TZf=H  
certified public accountant 會計師   Pd)mLs Jg  
charges 費用   1N,</<"  
charge for remittances 匯水手續費   ZwM(H[iqL  
charter 營業執照   8u6*;*o  
chartered accountant 會計師   KSz;D+L\  
chattles 動產   a[I :^S  
check 支票   .kcyw>T`I  
che stub 支票存根   )\Am:?RH;  
closed account 己結清賬戶   :<hM@>eFn  
closing 結算   shKTj5s?  
closing entries 結賬紀錄   ^VOFkUp)  
closing stock 期末存貨   E%LUJx}  
closing the book 結賬   f?W_/daP  
columnar journal 多欄日記賬   %vUY
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combination 聯合   pLSh +*F  
commission 佣金   gamE^Ee  
commodity 商品   6+!$x?5|NP  
common stock 普通股   u.;l=tzz  
company 公司   Ogv9_X8  
compensation 賠償   
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compound interest 複利   5/8=Do](  
consignee 承銷人   2ci[L:U  
consignment 寄銷   @CMEmgk~  
consignor 寄銷人   xIA]5@;a  
consolidated balance sheet 合併資產負債表   SP.k]@P  
consolidated profit and loss account 合併損益表   C cPOK2  
consolidation 合併   galzk$D  
construction cost 營建成本   K @RGvP  
construction revenue 營建收入   L+N\B@ 0-  
contract 合同   r3qKT  
control account 統制賬戶   GXG 7P,p,  
copyright 版權   ml@;ngmp.  
corporation 公司   LI*=T   
cost 成本   Qo32oT[DM  
cost accounting 成本會計   #/_{(P  
cost of labour 勞工成本   ~[%_]/#&%z  
cost of production 生產成本   +-C.E
 
cost of manufacture 製造成本   e>6|# d  
cost of sales 銷貨成本   E5!vw@,  
cost price 成本價格   _o[fjd  
credit 貸方   hjyM xg;Q?  
credit note 收款通知單   }{y)a<`  
creditor 債權人   djH&)&q!  
crossed check 橫線支票   [Do
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current account 往來活期賬戶   =p^$>o  
current asset 流動資產   auga`*  
current liability 流動負債   4sRM"w;  
current profit and loss 本期損益   63'm @oZ  
debit 借方   }`kiULC'=  
debt 債務   +5S>"KAUt0  
debtor 債務人   7Xx3s@  
deed 契據   -0UR%R7q  
deferred assets 遞延資產   >TMd1?,  
deferred liabilities 遞延負債   a*-9n-U@[k  
delivery 交貨   FRuPv6  
delivery expense 送貨費   ((C|&$@M  
delivery order 出貨單   tL3R<'  
demand draft 即期匯票   ynv{ rMl  
demand note 即期票據   1Y87_o'd  
demurrage charge 延期費   "I66@d?  
deposit 存款   cI P.5)Ca  
deposit slip 存款單   2TUV9Z  
depreciation 折舊   PChew3  
direct cost 直接成本   )by7[I0v  
direct labour 直接人工   iLch3[p%  
director 董事   i,h30J  
discount 折扣   aX`uF<c9  
discount on purchase 進貨折扣   /cb`%"Z  
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