[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。   T7^?j :kJ/  
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acceptance 承兌   `<6FCn4{X  
account 賬戶   *mkVk7]c  
accountant 會計員   (W.G&VSn)  
accounting 會計   r%9=75HA  
accounting system 會計制度   H LCI  
accounts payable 應付賬款   <rFh93  
accounts receivable 應收賬款   ovZ!}  
accumulated profits 累積利益   D,()e^o  
adjusting entry ?#123;整記錄   3pe1"maP  
adjustment ?#123;整   ~ \b~
 
administration expense 管理費用   Svdmg D!  
advances 預付   >IipWTVo<  
advertising expense 廣告費   tF6-@T\6  
agency 代理   <b?$-Rx  
agent 代理人   uQ%3?bx)T  
agreement 契約   LKA/s ~G  
allotments 分配數   Cg8  
allowance 津貼   aK8s0G!z?5  
amalgamation 合併   \z euvD  
amortization 攤銷   @p@b6iLpO  
amortized cost 應攤成本   4Ik'beZqK  
annuities 年金   !R![:T\,  
applied cost 已分配成本   Fd<eh(g9P  
applied expense 已分配費用  
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applied manufacturing expense 己分配製造費用   R7A:K]iJ5  
apportioned charge 攤派費用   0]zMb^wo  
appreciation 漲價   C#B|^A_  
article of association 公司章程   _ }cD_$D  
assessment 課稅   (mioKO )?v  
assets 資產   Hzz v 6k  
attorney fee 律師費   \}!
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audit 審計   oPVt qQ  
auditor 審計員   _ j*a5fsPU  
average 平均數   :sttGXQX  
average cost 平均成本   ^b4i9n,t1  
bad debt 壞賬   Tv9\`F[  
balance 餘額   W\<HUd  
balance sheet 資產負債表   HQnc`2  
bank account 銀行賬戶   =ui3I_*)  
bank balance 銀行結存   xW7[VTXc^  
bank charge 銀行手續費   99"8d^{z  
bank deposit 銀行存款   hVl@7B~  
bank discount 銀行貼現   ght3#  
bank draft 銀行匯票   LQR^lD+_=  
bank loan 銀行借款   Y ` Z,52  
bank overdraft 銀行透支   nX\mCO4 T  
bankers acceptance 銀行承兌   T^A[m0mk  
bankruptcy 破產   s~ou$!|  
bearer 持票人   '2UQN7@d  
beneficiary 受益人   UY .-Qt  
bequest 遺產   hZw8*H^tP  
bill 票據   <+<Nsza  
bill of exchange 匯票   [,{Nu EI  
bill of lading 提單   n TD4^'  
bills discounted 貼現票據   nFWiS~(#sW  
bills payable 應付票據   s5V|.R  
bills receivable 應收票據   "xnULQK  
board of directors 董事會   8m?cvI  
bonds 債券   ;%k C?Vzi  
bonus 紅利   w"W;PdH)  
book value 賬面價值   u\"/EaQ{  
bookkeeper 簿記員   BO8?{~i  
bookkeeping 簿記   SM1L^M3)  
branch office general ledger 支店往來賬戶   $<" I*l@  
broker 經紀人   J/3$I  
brought down 接前   :^-\KE`3  
brought forward 接上頁   2H`>Kj  
budget 預算   ZU vc|5]  
by-product 副產品   a!f71k r  
by-product sales 副產品銷售   @2On`~C`  
capital 股本   bkz/V/Y  
capital income 資本收益   #<s"?Y%-  
capital outlay 資本支出   0g~Cd p  
capital stock 股本   rHuzGSX54  
capital stock certificate 股票   x0K#-  
carried down 移後   JcMl*k  
carried forward 移下頁   H7k@Br  
cash 現金   i|xz   
cash account 現金賬戶   c]i;0j? Dl  
cash in bank 存銀行現金   4TYtgP1  
cash on delivery 交貨收款   YQWq*o^:  
cash on hand 庫存現金   ;/kmV~KG  
cash payment 現金支付   ig .  
cash purchase 現購   =LgMG^@mu  
cash sale 現沽   ?b"'w  
cashier 出?#123;員   nyxoa/  
cashiers check 本票   D6"d\Fm<  
certificate of deposit 存款單折   [)kuu  
certificate of indebtedness 借據   kB%.i%9\\  
certified check 保付支票   TQPrOs?  
certified public accountant 會計師   YLS*uXB&.  
charges 費用   TKiYEh  
charge for remittances 匯水手續費   REh\WgV!u  
charter 營業執照   EXwU{Hl  
chartered accountant 會計師   Z3=N= xY]  
chattles 動產   N 1.fV-  
check 支票   _/u(:  
che stub 支票存根   ZE= Yn~XM  
closed account 己結清賬戶   'Sesh'2 /
 
closing 結算   b|;h$
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closing entries 結賬紀錄   9MQjSNYzo  
closing stock 期末存貨   {B e9$$W,  
closing the book 結賬   VvT7v]  
columnar journal 多欄日記賬   Z9*@w`x^u  
combination 聯合   fL
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commission 佣金   >>"@0tO  
commodity 商品   /0$405  
common stock 普通股   u:6R|%1fNn  
company 公司   I?Z"
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compensation 賠償   MOay^{u  
compound interest 複利   FvO,* r9  
consignee 承銷人   1o_6WU  
consignment 寄銷   F S$8F  
consignor 寄銷人   X[f)0w%  
consolidated balance sheet 合併資產負債表   mahNQ5W*)  
consolidated profit and loss account 合併損益表   Q04 `+Vr  
consolidation 合併   4%|r$E/TQ  
construction cost 營建成本   k*!iUz{]  
construction revenue 營建收入   ZLdIEBi=  
contract 合同   S
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control account 統制賬戶   -yTIv*y  
copyright 版權   A)Rh Bi  
corporation 公司   @,-D P41g  
cost 成本   VE1j2=3+o  
cost accounting 成本會計   bI_MF/r''  
cost of labour 勞工成本   CS5[E-%}T=  
cost of production 生產成本   #0\* 86  
cost of manufacture 製造成本   "Nz@jv?  
cost of sales 銷貨成本   %o{IQ4Lz#  
cost price 成本價格   1L!jI2~x}  
credit 貸方   ULgp ]IS  
credit note 收款通知單   K5t.
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creditor 債權人   Qw }1mRv  
crossed check 橫線支票   {`T^&bk  
current account 往來活期賬戶   4S[)5su  
current asset 流動資產   >"|t*kS  
current liability 流動負債   pd& HC  
current profit and loss 本期損益   jA[")RV
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debit 借方   td23Z1Elk#  
debt 債務   [1C lZ~f  
debtor 債務人   m~fDDQs  
deed 契據   8G9( )UF.  
deferred assets 遞延資產   7s!rer>  
deferred liabilities 遞延負債   ,'9R/7%s  
delivery 交貨   8xG"hJR  
delivery expense 送貨費   r
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delivery order 出貨單   <[K)PI  
demand draft 即期匯票   e@ $ |xa")  
demand note 即期票據   zr_L V_e  
demurrage charge 延期費   -P&uY`  
deposit 存款   |.&GmP  
deposit slip 存款單   ,?Zy4-  
depreciation 折舊   bd% M.,  
direct cost 直接成本   yF%e)6  
direct labour 直接人工   bD|"c  
director 董事   Uj3HAu  
discount 折扣   q^n LC6q  
discount on purchase 進貨折扣   -T-yt2h(  
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