[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。   UOw~rK   
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acceptance 承兌   %)8d{1at  
account 賬戶   ~
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accountant 會計員   y!SF/i?Py  
accounting 會計   +mivqR~{{  
accounting system 會計制度   oDz*~{BHg  
accounts payable 應付賬款   =E&24  
accounts receivable 應收賬款   kmmL>fCV"M  
accumulated profits 累積利益   VPWxHVf  
adjusting entry ?#123;整記錄   8n;kK?  
adjustment ?#123;整   ,wEM Jh  
administration expense 管理費用   `E{;85bDH  
advances 預付   ==nYe{2  
advertising expense 廣告費   ^CfM|L8>  
agency 代理   $< A8gTJ  
agent 代理人   1a5?)D  
agreement 契約   = vY]G5y  
allotments 分配數   F='Xj@&O  
allowance 津貼   `@4 2jG}*  
amalgamation 合併   Rl y jOf{0  
amortization 攤銷   )!N2'Ld  
amortized cost 應攤成本   A *a{  
annuities 年金   EW ~*@H  
applied cost 已分配成本   6lN?)<uQ  
applied expense 已分配費用   BHF{-z  
applied manufacturing expense 己分配製造費用   )\um"l*\c  
apportioned charge 攤派費用   #:]vUQ  
appreciation 漲價   uG2Xkj  
article of association 公司章程   }/_('q@s\  
assessment 課稅   d|>9rX+f  
assets 資產   Pbc`LN/s|  
attorney fee 律師費   8dr0 DF$c  
audit 審計   ny278tr Q7  
auditor 審計員   sXSj OUI  
average 平均數   :5r:I[FFy  
average cost 平均成本   $/4Wod*l  
bad debt 壞賬   U#8\#jo  
balance 餘額   aw%>YrJ  
balance sheet 資產負債表   'u4}t5Bu5  
bank account 銀行賬戶   u86J.K1Q  
bank balance 銀行結存   gcX5Q^ `a=  
bank charge 銀行手續費   :X3
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bank deposit 銀行存款   bk/.<Rt  
bank discount 銀行貼現   F;cI0kP=>  
bank draft 銀行匯票   (nkUeQQ N  
bank loan 銀行借款   +i:  E  
bank overdraft 銀行透支   xnl<<}4pJ  
bankers acceptance 銀行承兌   F?}m8ZRv  
bankruptcy 破產   Hi9 G^Q  
bearer 持票人   fGu5%T,  
beneficiary 受益人   38"8,k  
bequest 遺產   2AdX)iF@  
bill 票據   ^?H\*N 4  
bill of exchange 匯票   F@>w&A~K  
bill of lading 提單   I'KR'1z 9  
bills discounted 貼現票據   2z.k)Qx!Z  
bills payable 應付票據   {%]NpFg#b  
bills receivable 應收票據   gg lNpzj  
board of directors 董事會   fMWXo)rzj  
bonds 債券   bl(BA}<  
bonus 紅利   @)aXNQ Y  
book value 賬面價值   d/0/$Bz}P  
bookkeeper 簿記員   *D,v>(  
bookkeeping 簿記   )OARO  
branch office general ledger 支店往來賬戶   MuCQxzvkhf  
broker 經紀人   *T.={>HE8  
brought down 接前   N&R '$w  
brought forward 接上頁   !1ie:z>s  
budget 預算   E'S<L|A/  
by-product 副產品   ;cS~d(%  
by-product sales 副產品銷售   +~R.7NE%  
capital 股本   Y;a6:>D%cT  
capital income 資本收益   x]yHBc  
capital outlay 資本支出   -L^0-g  
capital stock 股本   d&GKfF  
capital stock certificate 股票   ')C_An>X6  
carried down 移後   UiGUaBmF*  
carried forward 移下頁   htdn$kqG   
cash 現金   Y\Fuj)  
cash account 現金賬戶   5n|MA  
cash in bank 存銀行現金   :kf3_?9rc  
cash on delivery 交貨收款   Q%gY.n{=  
cash on hand 庫存現金   'W<a54T?z  
cash payment 現金支付   pAPQi|CN  
cash purchase 現購   L<[
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cash sale 現沽   C%x(`S^/  
cashier 出?#123;員   i9#`F.7F  
cashiers check 本票   t<KEx^gb  
certificate of deposit 存款單折   ^>P@5gcoE(  
certificate of indebtedness 借據   a$+e8>  
certified check 保付支票   Sgjr4axu  
certified public accountant 會計師   D_,_.C~O  
charges 費用   S`'uUvAA  
charge for remittances 匯水手續費   PBPJ/puW  
charter 營業執照   } (GQDJp  
chartered accountant 會計師   !0d9<SVC  
chattles 動產   LyCV_6;D  
check 支票   P /f ~  
che stub 支票存根   *;\ K5  
closed account 己結清賬戶   `*uuB;  
closing 結算  
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closing entries 結賬紀錄   *y[~kWI  
closing stock 期末存貨   3'gd'`Hn/  
closing the book 結賬   o/i5e=9[y  
columnar journal 多欄日記賬   <O`q3u
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combination 聯合   %n V@'3EI  
commission 佣金   lHj7O&+  
commodity 商品   epY;1,;>  
common stock 普通股   HzO0K=Z=R0  
company 公司   ZRVF{D??"%  
compensation 賠償   BZ'y}Zu*  
compound interest 複利   0ghwFo  
consignee 承銷人   Do{*cSd  
consignment 寄銷   JzS^9)&  
consignor 寄銷人   sN[@mAoH  
consolidated balance sheet 合併資產負債表   9g^./k\8%  
consolidated profit and loss account 合併損益表   DrV
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consolidation 合併   `[W)6OUCx}  
construction cost 營建成本   &55uT;7] a  
construction revenue 營建收入   *FG4!~<e  
contract 合同   "78cl*sD  
control account 統制賬戶   BYA=M*f  
copyright 版權   =tvm=  
corporation 公司   ,R9f;BR  
cost 成本   HDfQ9__  
cost accounting 成本會計   , K"2tb  
cost of labour 勞工成本   J4R  
cost of production 生產成本   qLktMp_  
cost of manufacture 製造成本   %y^Kw  
cost of sales 銷貨成本   <?`e9o  
cost price 成本價格   Q:xI} ]FM  
credit 貸方   {t IoC;Y  
credit note 收款通知單   B#/~U`t*  
creditor 債權人   4VL!U?dk  
crossed check 橫線支票   TJGKQyG$L  
current account 往來活期賬戶   `&&6-/  
current asset 流動資產   bKTwG@{/k  
current liability 流動負債   =S?-=jPtg  
current profit and loss 本期損益   e715)_HD  
debit 借方   !C)>  
debt 債務   oY#XWe8Om  
debtor 債務人   Z#E#P<&d  
deed 契據   5;KT -(q~  
deferred assets 遞延資產   4dD@lG~  
deferred liabilities 遞延負債   ;{)@ghD  
delivery 交貨   fqp7a1qQl  
delivery expense 送貨費   W9
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delivery order 出貨單   \=:g$_l  
demand draft 即期匯票   qm&53  
demand note 即期票據   :ftyNaq'  
demurrage charge 延期費   Jv$2wH  
deposit 存款   j2&OYg  
deposit slip 存款單  
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depreciation 折舊   b|pNc'u:Cn  
direct cost 直接成本   -T="Ml&  
direct labour 直接人工   5<'Jd3N{&  
director 董事   -wHGi  
discount 折扣   Y(;[
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discount on purchase 進貨折扣   %Z
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