[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。   wj~8KHan  
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acceptance 承兌   Y:BrAa[  
account 賬戶   40/[uW"  
accountant 會計員   Yy1Pipv  
accounting 會計   mz'8  
accounting system 會計制度   5OE?;PJ(  
accounts payable 應付賬款   \LXNdE2B  
accounts receivable 應收賬款   +O6@)?pI  
accumulated profits 累積利益   {'C74s  
adjusting entry ?#123;整記錄   rMloj8O*  
adjustment ?#123;整   E atDT*!  
administration expense 管理費用   \/zS@fz  
advances 預付   {.W%m  
advertising expense 廣告費   :g_ +{4  
agency 代理   -7Wmq[L/  
agent 代理人   qILr+zH  
agreement 契約   )~kb7rfl  
allotments 分配數   T3Fh7S /  
allowance 津貼   qpCi61lTDJ  
amalgamation 合併   GrIdQi^8  
amortization 攤銷   )BDi2: u  
amortized cost 應攤成本   $R4\jIewV  
annuities 年金   L}nc'smvM  
applied cost 已分配成本   ${3
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applied expense 已分配費用   w"J(sVy4  
applied manufacturing expense 己分配製造費用   9!h+LGs(,  
apportioned charge 攤派費用   vkLG<Y  
appreciation 漲價   bN)?szh&Y  
article of association 公司章程   c8MNo'h  
assessment 課稅   dno*Usx5d0  
assets 資產   ['<rfK  
attorney fee 律師費   `dhK$jYD  
audit 審計   q ~lW  
auditor 審計員   f}4h}Cq  
average 平均數   L}+!<Ug  
average cost 平均成本    _>l,%n  
bad debt 壞賬   (reD  
balance 餘額   2{\Y<%.  
balance sheet 資產負債表   1??RX}8[L+  
bank account 銀行賬戶   NeP1 #  
bank balance 銀行結存   0Jrk(k !  
bank charge 銀行手續費   J4; ".Y=  
bank deposit 銀行存款   zQJbZ=5Bu"  
bank discount 銀行貼現   -TWo-iu^  
bank draft 銀行匯票   5`Z#m:+u  
bank loan 銀行借款   DJ .C
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bank overdraft 銀行透支   HIAd"}^  
bankers acceptance 銀行承兌   To+{9"$,  
bankruptcy 破產   ;RI,zQ  
bearer 持票人   va.wdk g  
beneficiary 受益人   @ ri.r1  
bequest 遺產   ,58[WZ
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bill 票據   . ^,vK7  
bill of exchange 匯票   ohl%<FqS  
bill of lading 提單   +Xk!)Ge5E*  
bills discounted 貼現票據   =&'j;j  
bills payable 應付票據   l=yO]a\QZ  
bills receivable 應收票據   60Z)AQs;+J  
board of directors 董事會   S3m+(N"&  
bonds 債券   E {MSi"  
bonus 紅利   K!X8KPo  
book value 賬面價值   sQvEUqy9  
bookkeeper 簿記員   6S wHl_2%  
bookkeeping 簿記   Tq+pFEgQ`@  
branch office general ledger 支店往來賬戶   |bh:x{h  
broker 經紀人   FoLwS%+yO  
brought down 接前   2#^[`sFPO  
brought forward 接上頁   ZO~N|s6B^  
budget 預算   ,LvJ'N  
by-product 副產品   h4CB1K  
by-product sales 副產品銷售   d=pq+  
capital 股本   lF<(yF5  
capital income 資本收益   j:
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capital outlay 資本支出   .B@;ch,  
capital stock 股本   Onl:eG;@  
capital stock certificate 股票   0=04:.%D  
carried down 移後   bCsQWsj^NW  
carried forward 移下頁   x;I *Ho  
cash 現金   V}*b^<2o5  
cash account 現金賬戶   Y9u2:y!LdL  
cash in bank 存銀行現金   R[z6 c)  
cash on delivery 交貨收款   ^t*BWJxPC  
cash on hand 庫存現金   AjpQb~\  
cash payment 現金支付   A -<qr6q  
cash purchase 現購   vgV0a{u"  
cash sale 現沽   laAG%lq/'  
cashier 出?#123;員   ~I'hiV^-  
cashiers check 本票   0y(d|;':  
certificate of deposit 存款單折   G100L}d"N  
certificate of indebtedness 借據   w-1CA{"i7  
certified check 保付支票   C$_H)I  
certified public accountant 會計師   q+z,{K  
charges 費用   pq@ad\8  
charge for remittances 匯水手續費   X*b0qJ Z  
charter 營業執照   ]ba<4:[Go  
chartered accountant 會計師   r8qee$^M  
chattles 動產   czj[U|eB}=  
check 支票   e2;">tp6?  
che stub 支票存根   8=$@azG  
closed account 己結清賬戶   wL*z+>5  
closing 結算   _L"rygit  
closing entries 結賬紀錄   nQ mkDPjU  
closing stock 期末存貨   <J- aq;p  
closing the book 結賬   2/GH5b(  
columnar journal 多欄日記賬   6>l-jTM  
combination 聯合   ]fR 3f  
commission 佣金   )2a
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commodity 商品   rh+OgKi  
common stock 普通股   <1"6`24  
company 公司   1{A4_/R
 
compensation 賠償   |(wx6H:  
compound interest 複利   } nQH P4'  
consignee 承銷人   iVFnt!  
consignment 寄銷   )/BKN`,  
consignor 寄銷人   JL<}9K   
consolidated balance sheet 合併資產負債表   _onHe"%
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consolidated profit and loss account 合併損益表   hM;EUW
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consolidation 合併   wc;5tb#  
construction cost 營建成本   [ML4<Eb+x  
construction revenue 營建收入   xH92=t-w  
contract 合同   i
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control account 統制賬戶   Q (`IiV   
copyright 版權   %o5GD  
corporation 公司   |/q*Fg[f  
cost 成本    X'0A"9  
cost accounting 成本會計   <Wl! Qog'  
cost of labour 勞工成本   7UMsKE-  
cost of production 生產成本   p.zU9rID  
cost of manufacture 製造成本   F C(m)S2  
cost of sales 銷貨成本   )xi|BqQz  
cost price 成本價格   Jg7IGU(dct  
credit 貸方   *G=n${'  
credit note 收款通知單   b+{,c@1rd  
creditor 債權人   {
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crossed check 橫線支票   uu(.,11`  
current account 往來活期賬戶   /H\ZCIu/7  
current asset 流動資產   iK)w3S}k1y  
current liability 流動負債   ZV&=B%J bs  
current profit and loss 本期損益   q+SDJ?v  
debit 借方   3B>!9:w~f  
debt 債務   +^`c"qJo  
debtor 債務人   a-hF/~84S:  
deed 契據   ~jJu*s$?  
deferred assets 遞延資產   xe}"0'g  
deferred liabilities 遞延負債   K5!k06;s  
delivery 交貨   _c`Gxt%  
delivery expense 送貨費   #B54p@.}  
delivery order 出貨單   u'}DG#@-  
demand draft 即期匯票   X^"95Ic  
demand note 即期票據   ~aBALD0D;  
demurrage charge 延期費   u U\UU LH0  
deposit 存款   lQ oa[#q  
deposit slip 存款單  
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depreciation 折舊   l'c|I &Y]  
direct cost 直接成本   nc([e9_9v  
direct labour 直接人工   .0Cpqn,[  
director 董事   HAP9XC(F]  
discount 折扣   Jzh_`jW0l  
discount on purchase 進貨折扣   }Vg&9HY  
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