[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。   Tx+ p8J|Yr  
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acceptance 承兌   {;RF  
account 賬戶   gg8c7d:Q  
accountant 會計員   .w'vD/q;  
accounting 會計   ,R K3eQ  
accounting system 會計制度    R<&FhT]  
accounts payable 應付賬款   [,7-w  
accounts receivable 應收賬款   :GL7J6  
accumulated profits 累積利益   VN|G5*  
adjusting entry ?#123;整記錄   >~&(P_<b  
adjustment ?#123;整   agY5Dg7  
administration expense 管理費用   N$'>XtO  
advances 預付   7zI5PGWw  
advertising expense 廣告費   [_%,6e+  
agency 代理   ;QidDi_s>  
agent 代理人   *]!l%Uf
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agreement 契約   fOW_
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allotments 分配數   TSXTc'  
allowance 津貼   >ITEd  
amalgamation 合併   ;f(n.i  
amortization 攤銷   !QTPWA  
amortized cost 應攤成本   " dT>KQ  
annuities 年金   G7Ny"{Z  
applied cost 已分配成本   K`gc 4:A  
applied expense 已分配費用   ?>)yKa#U  
applied manufacturing expense 己分配製造費用   %]GV+!3S  
apportioned charge 攤派費用   Doj(.wm~  
appreciation 漲價   P!>g7X  
article of association 公司章程   U?EG6t  
assessment 課稅   $`Rxn*}V4#  
assets 資產   thV Tdz  
attorney fee 律師費   N(7u],(Om  
audit 審計   U9F6d!:L7A  
auditor 審計員   WgZ@N  
average 平均數   "3ug}k  
average cost 平均成本   /#IH-2N  
bad debt 壞賬   ~y@& }  
balance 餘額   !OQuEJR  
balance sheet 資產負債表   OequU'j  
bank account 銀行賬戶   qz lER  
bank balance 銀行結存   +{0=<2(EC  
bank charge 銀行手續費   =SL^>HS.fo  
bank deposit 銀行存款   I}ndRDz[  
bank discount 銀行貼現   7?"9J`*  
bank draft 銀行匯票   z"3H{A  
bank loan 銀行借款   W+
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bank overdraft 銀行透支   (k#t}B[  
bankers acceptance 銀行承兌   %Y 2G  
bankruptcy 破產   @|'Z@>!/pV  
bearer 持票人   wK
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beneficiary 受益人   qu!<lW~c  
bequest 遺產   EGEMZCdk2  
bill 票據   gQ,4xTX  
bill of exchange 匯票   ]wR6bEm7  
bill of lading 提單   >E~~7Yal  
bills discounted 貼現票據   U-ULQ|6U  
bills payable 應付票據   _]_LF[  
bills receivable 應收票據   `{WCrw6)  
board of directors 董事會   d>~`j8,B  
bonds 債券   (Otur  
bonus 紅利   4zwif&  
book value 賬面價值   ZgK@Fl*k  
bookkeeper 簿記員   xT/9kM&}L  
bookkeeping 簿記   BMF3XcH~G  
branch office general ledger 支店往來賬戶   Ul9b.`6  
broker 經紀人   >["Kd.ye  
brought down 接前   %27G2^1  
brought forward 接上頁   <@%ma2  
budget 預算   Up u%.[7  
by-product 副產品   lvG3<ls0K$  
by-product sales 副產品銷售   2t.fD@  
capital 股本   s7AI:Zv  
capital income 資本收益   .GtINh
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capital outlay 資本支出   8db6(Q~P  
capital stock 股本   7%X+O8  
capital stock certificate 股票   r@
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carried down 移後   =$[W,+X6f  
carried forward 移下頁   bf{Ep=-  
cash 現金   KM EXT$p  
cash account 現金賬戶   Km%8Yw0 +  
cash in bank 存銀行現金   &4[<F"W>47  
cash on delivery 交貨收款   Us*
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cash on hand 庫存現金   B piEAwh  
cash payment 現金支付   NCp%sGBmG  
cash purchase 現購   sM<:C  
cash sale 現沽   $F<%Jl7_Z  
cashier 出?#123;員   !(}OBZ[ *  
cashiers check 本票   QK,=5~IJ  
certificate of deposit 存款單折   &(Go
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certificate of indebtedness 借據   v)TUg0U=,  
certified check 保付支票   (1OW6xtfG  
certified public accountant 會計師   +~@7" |d  
charges 費用   /Lj%A  
charge for remittances 匯水手續費   T$f:[ye]Z  
charter 營業執照   McO@p=M  
chartered accountant 會計師   #V,LNX)  
chattles 動產   3@%BA(
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check 支票   a S2a _!f  
che stub 支票存根   6_x}.bkIx=  
closed account 己結清賬戶   -i2D#i'  
closing 結算   F%9e@{  
closing entries 結賬紀錄   8a_ UxB  
closing stock 期末存貨   5R&x{jf$  
closing the book 結賬   V,`!rJ  
columnar journal 多欄日記賬   oA5<[&~<  
combination 聯合   Jx)~kK  
commission 佣金   j'#)~>b  
commodity 商品   /vMQF+  
common stock 普通股   V}j%gy`  
company 公司   @#'yPV1  
compensation 賠償   VZAuUw+M  
compound interest 複利   CD*f4I#d  
consignee 承銷人   ' }y]mFpF  
consignment 寄銷   XL{{7%j  
consignor 寄銷人   h2im sjf  
consolidated balance sheet 合併資產負債表   Zb12:?  
consolidated profit and loss account 合併損益表   U]+b`m  
consolidation 合併   W*1d X"S  
construction cost 營建成本   $1:}(nO,  
construction revenue 營建收入   i7Y s_8A"9  
contract 合同   f$~ _FX  
control account 統制賬戶   o6`Y7,]  
copyright 版權   ^Tb}]aHg  
corporation 公司   $w 5#2Za  
cost 成本   V,99N'o~x  
cost accounting 成本會計   ez{P-
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cost of labour 勞工成本   LG"BfYy6  
cost of production 生產成本   PmuEL@'^ U  
cost of manufacture 製造成本   ~xsb5M5  
cost of sales 銷貨成本   PT 0Qzg  
cost price 成本價格   &<\4q  
credit 貸方   9Ba%=  
credit note 收款通知單   ;$E~ZT4p  
creditor 債權人   LC~CPV'F  
crossed check 橫線支票   ]<&
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current account 往來活期賬戶  
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current asset 流動資產   xkk@{}J\  
current liability 流動負債   ?uNTU U,  
current profit and loss 本期損益   \;A50U|r  
debit 借方   #"3[f@|e  
debt 債務   vWPM:1A  
debtor 債務人   r&H=i  
deed 契據   LS R_x$G+t  
deferred assets 遞延資產   %OezaNOtm  
deferred liabilities 遞延負債  
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delivery 交貨   $9LGdKZ_D  
delivery expense 送貨費   ^+.+Ic H  
delivery order 出貨單   0xvMR&.H  
demand draft 即期匯票   "u3fs2  
demand note 即期票據   o>/uW8  
demurrage charge 延期費   (6b?ir~  
deposit 存款   Mm:a+T  
deposit slip 存款單   [="g|/M)  
depreciation 折舊   op.PS{_t  
direct cost 直接成本   yH0yO*RZ  
direct labour 直接人工   -$sl!%HO%  
director 董事   &V^  
discount 折扣   [N0/">c  
discount on purchase 進貨折扣   {Oc?C:aI=  
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