[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。   NXDd U^w7B  
Oh~JyrZy  
acceptance 承兌   F^&_O *"  
account 賬戶   [Pby d  
accountant 會計員   znFa4  
accounting 會計   A"#Gg7]tl'  
accounting system 會計制度   c&AA< 6pkv  
accounts payable 應付賬款   #G|iEC0C  
accounts receivable 應收賬款   DK&J"0jz,  
accumulated profits 累積利益   }!(cm;XA"  
adjusting entry ?#123;整記錄   sk$MJSE ~  
adjustment ?#123;整   nod?v2%   
administration expense 管理費用   JpD<2Mz_|V  
advances 預付   ?H0 #{!s  
advertising expense 廣告費   X|7 gj&1  
agency 代理   d"Hh9O}6  
agent 代理人   Cz+>S3v M  
agreement 契約   5)2lZ(5.A#  
allotments 分配數   )O"5dF1l  
allowance 津貼   d>)*!l2,C  
amalgamation 合併   QW|,_u5 j  
amortization 攤銷   -j`tBv)  
amortized cost 應攤成本   d5\w'@Di  
annuities 年金   i(2s"Uww,  
applied cost 已分配成本   I/<aY*R4  
applied expense 已分配費用   OCa74)(  
applied manufacturing expense 己分配製造費用   VW I{ wC  
apportioned charge 攤派費用   7*M+bZ`x  
appreciation 漲價   |jk"; h  
article of association 公司章程   n
xKV7d@R  
assessment 課稅   !TVlsm  
assets 資產   7pMrYIP  
attorney fee 律師費   lSUEE0V%Q  
audit 審計   :xm,Ok  
auditor 審計員   S j)&!  
average 平均數   /^G1wz2  
average cost 平均成本   35?et-= w  
bad debt 壞賬   H.hF`n  
balance 餘額   E Q-r  
balance sheet 資產負債表    HO/Ij  
bank account 銀行賬戶   &#F>%~<or  
bank balance 銀行結存   .v9#|d d+  
bank charge 銀行手續費   "Up3W%]SB  
bank deposit 銀行存款   t)= u}t$  
bank discount 銀行貼現   :,Q\!s!  
bank draft 銀行匯票   Nj5Mc>_   
bank loan 銀行借款   0hn N>?  
bank overdraft 銀行透支   "6w-jT  
bankers acceptance 銀行承兌   WOrz7x  
bankruptcy 破產   b<P9@h~:  
bearer 持票人   A7 qyv0F  
beneficiary 受益人   -Id4P _y  
bequest 遺產   Fc M  
bill 票據   S4aN7.'Q  
bill of exchange 匯票   L%}k.)yev  
bill of lading 提單   o|*ao2a  
bills discounted 貼現票據   -hiG8%l5  
bills payable 應付票據   /
X~l%Xm  
bills receivable 應收票據   __fa,kK{?  
board of directors 董事會   7IB< 0  
bonds 債券   'c*Q/C;  
bonus 紅利   {Iy<iV  
book value 賬面價值   7xTgG! >v  
bookkeeper 簿記員   _[su?C  
bookkeeping 簿記   'G;y!<a  
branch office general ledger 支店往來賬戶   h
CVe05  
broker 經紀人   47 xyS%X  
brought down 接前   6c,]N@,Zw  
brought forward 接上頁   4$#nciAe  
budget 預算   8/F}vfKEN  
by-product 副產品   IL;JdIa  
by-product sales 副產品銷售   S {oW  
capital 股本   2$?bLvk  
capital income 資本收益   D!Pv`wm  
capital outlay 資本支出   C62:G+W&o  
capital stock 股本   z SDRZ!  
capital stock certificate 股票   NF
8'O  
carried down 移後   rp^
=vfW  
carried forward 移下頁   )c!7V)z  
cash 現金   _;L%? -2c  
cash account 現金賬戶   Q#w mS&$f  
cash in bank 存銀行現金   1BK!<}yI{  
cash on delivery 交貨收款   :FB-GNd  
cash on hand 庫存現金   `Sgj!/!F  
cash payment 現金支付   <qJI]P  
cash purchase 現購   ;,2i1m0
"  
cash sale 現沽   9'nM$a  
cashier 出?#123;員   aO8n\'bv  
cashiers check 本票   .'foS>W=t  
certificate of deposit 存款單折   Wi7!J[ B  
certificate of indebtedness 借據   :/UO3 c(  
certified check 保付支票   H@Yj  
certified public accountant 會計師   vP6NIcWC3  
charges 費用   #gn{X!;-;  
charge for remittances 匯水手續費   j3>0oe!  
charter 營業執照   .TZ0FxW  
chartered accountant 會計師   ^{Wx\+*!  
chattles 動產   -':;0  
check 支票   .)=T1^[hI  
che stub 支票存根   DEJ0<pnQr  
closed account 己結清賬戶   1<|\df.  
closing 結算   $d0xJxM  
closing entries 結賬紀錄   ,w-=8>5lrj  
closing stock 期末存貨   _G3L+
St  
closing the book 結賬   N{+6V`\  
columnar journal 多欄日記賬   ]JDKoA{S0  
combination 聯合   %G6Q+LMwm  
commission 佣金   JTGA\K  
commodity 商品   7`eg;s^
 
common stock 普通股   <[.{aj]QV  
company 公司   3oD?e  
compensation 賠償   1. A@5*Q  
compound interest 複利   rtM29~c>@  
consignee 承銷人   gn82_  
consignment 寄銷   #h=pU/R  
consignor 寄銷人   ;ctPe[5  
consolidated balance sheet 合併資產負債表   U$,-F**  
consolidated profit and loss account 合併損益表   `-_kOxe3  
consolidation 合併   ]bcAbCZ@  
construction cost 營建成本   unX mMSz(
 
construction revenue 營建收入   j(aok5:e  
contract 合同   QC\r |RXW  
control account 統制賬戶   (:Y0^  
copyright 版權   ,:[\h\5m  
corporation 公司   q,;8Ka )  
cost 成本   <n4?wo  
cost accounting 成本會計   Gx)U~L$B  
cost of labour 勞工成本   ~ eNKu  
cost of production 生產成本   d.e_\]o<@  
cost of manufacture 製造成本   K92nh/}y  
cost of sales 銷貨成本   pu-X -j  
cost price 成本價格   TmviYP gb  
credit 貸方   }BYs.$7  
credit note 收款通知單   idzc4jR6BT  
creditor 債權人   8kdJ;%^N  
crossed check 橫線支票   .gQYN2#zb  
current account 往來活期賬戶   +HDfEo T  
current asset 流動資產   5,_DM  
current liability 流動負債   z:1"d R   
current profit and loss 本期損益   R1cOUV,y[/  
debit 借方   /Fj*sS8  
debt 債務   $G<!+^T  
debtor 債務人   tUGnp'r  
deed 契據   Vq&}i~  
deferred assets 遞延資產   e6`g[Ap  
deferred liabilities 遞延負債   f|+aa6hN   
delivery 交貨   b?U2g?lN:  
delivery expense 送貨費   W?H-Ng3E  
delivery order 出貨單   V}aZ}m{J  
demand draft 即期匯票   `G'Z,P-a  
demand note 即期票據   b 3NEYn  
demurrage charge 延期費   0n/+X[%Ti  
deposit 存款   @1vpkB~ w  
deposit slip 存款單   JZup} {a  
depreciation 折舊   Vi=u}(*  
direct cost 直接成本   ?B32,AS@  
direct labour 直接人工   A.+Qa  
director 董事   a{ p1Yy-]  
discount 折扣   7`J= PG$A  
discount on purchase 進貨折扣   'H
8 b+  
   GR,gCtG+L