[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。   Ift @/A  
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acceptance 承兌   d,"?tip/SX  
account 賬戶   L0j&p[(r  
accountant 會計員   t?[|oz
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accounting 會計   yn;h.m[):  
accounting system 會計制度   SG6@Rn*^  
accounts payable 應付賬款   4AI\'M"d  
accounts receivable 應收賬款   ;d"F'd  
accumulated profits 累積利益   P#`Mg@.  
adjusting entry ?#123;整記錄   .A;D-"!  
adjustment ?#123;整   zP\n<L
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administration expense 管理費用   fX)C8J^=G  
advances 預付   d',OQ,~{  
advertising expense 廣告費   !L3M\Q0  
agency 代理   }*+?1kv  
agent 代理人   aL63=y  
agreement 契約   b_Us%{  
allotments 分配數   yGN@Hd:9  
allowance 津貼   "^
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amalgamation 合併   #q2c VN1  
amortization 攤銷   n -q  
amortized cost 應攤成本   W}6(;tI  
annuities 年金   Mx,QgYSu  
applied cost 已分配成本   EYc, "'  
applied expense 已分配費用   ;g[C=yhK`C  
applied manufacturing expense 己分配製造費用   !2dA8b  
apportioned charge 攤派費用   L4th 7#  
appreciation 漲價   chjXsq#Q^  
article of association 公司章程   %vPs38Fks  
assessment 課稅   YmP`Gg#>p  
assets 資產   L,Jl# S  
attorney fee 律師費   ~GL"s6C$`;  
audit 審計   PZn[Yb:  
auditor 審計員    ?`+46U%  
average 平均數   V=";vRS8  
average cost 平均成本   np|3 os  
bad debt 壞賬   ! mFx= +  
balance 餘額   "eWN52  
balance sheet 資產負債表   R/)cEvB-0  
bank account 銀行賬戶   lWj|7  
bank balance 銀行結存   R:+2}kS5e{  
bank charge 銀行手續費   7I~Ww{  
bank deposit 銀行存款   t7|uZHKK  
bank discount 銀行貼現   }]w/`TF  
bank draft 銀行匯票   w9D<^(_}/  
bank loan 銀行借款   _%G)Uz{3  
bank overdraft 銀行透支   +QcgLq  
bankers acceptance 銀行承兌   u|m>h(O  
bankruptcy 破產   -uZ bVd  
bearer 持票人   5IeF |#g  
beneficiary 受益人   b>|3?G  
bequest 遺產   bH}6N>Fp  
bill 票據   |*079v  
bill of exchange 匯票   \Q.Qos  
bill of lading 提單   !a&@y#x  
bills discounted 貼現票據   9z9z
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bills payable 應付票據   @=o1q=5@8  
bills receivable 應收票據   b-e3i;T!}~  
board of directors 董事會   ODn6%fp%  
bonds 債券   *@'4 A :A  
bonus 紅利   eto3dJ!R  
book value 賬面價值   tqLn
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bookkeeper 簿記員   V>}@--$c-r  
bookkeeping 簿記   +RexQE  
branch office general ledger 支店往來賬戶   HA%%WSuf  
broker 經紀人   sY__ak!>  
brought down 接前   uLV@D r   
brought forward 接上頁   3nt&Sf  
budget 預算   }>vf(9sF`  
by-product 副產品   )/FB73!  
by-product sales 副產品銷售   ]_NN,m>z  
capital 股本   ND[u$N+5x"  
capital income 資本收益   t59"[kQ  
capital outlay 資本支出   9tmYrhb$  
capital stock 股本   |ubDudzp  
capital stock certificate 股票   "@!z+x[8  
carried down 移後   z)
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carried forward 移下頁   ;+]9KIa_Pq  
cash 現金   O/\L0\T  
cash account 現金賬戶   }^uUw&   
cash in bank 存銀行現金   E@\e37e  
cash on delivery 交貨收款   @xR7>-$0p  
cash on hand 庫存現金   =T5vu~[J/e  
cash payment 現金支付   j:D@X=|  
cash purchase 現購   }49X  N  
cash sale 現沽   IuDg-M[  
cashier 出?#123;員   ,]@ K6  
cashiers check 本票   kYBTmz}z  
certificate of deposit 存款單折   'Im7^!-d  
certificate of indebtedness 借據   $Gb] K{e  
certified check 保付支票   WTPp/Nq'  
certified public accountant 會計師   QjETu  
charges 費用   w)-@?jN  
charge for remittances 匯水手續費   FUzIuz 6  
charter 營業執照   wsp&U .z  
chartered accountant 會計師   Izq]nR  
chattles 動產   Mw!?2G[|  
check 支票   <apsG7(7
 
che stub 支票存根   a,o)i8G9R<  
closed account 己結清賬戶   g~_cYy  
closing 結算   md
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closing entries 結賬紀錄   7"F w8;k  
closing stock 期末存貨   D+{h@^C9Z  
closing the book 結賬   bHcb+TR3  
columnar journal 多欄日記賬   ay6G1\ 0W  
combination 聯合   q[{q3-W  
commission 佣金   ]Po9a4w#  
commodity 商品   TkhbnO g6  
common stock 普通股   $Ch!]lJA
 
company 公司   )#[?pYd  
compensation 賠償   \FN"0P(G  
compound interest 複利   6Uq@v8mh  
consignee 承銷人   ) Ph.  
consignment 寄銷   Db\.D/76  
consignor 寄銷人   ]g-(|X~>  
consolidated balance sheet 合併資產負債表   3F 2> &p|7  
consolidated profit and loss account 合併損益表   `we2zT  
consolidation 合併   y [e$  
construction cost 營建成本   ,p\^n`A32  
construction revenue 營建收入   PETrMu<  
contract 合同   E :*!an  
control account 統制賬戶   $wU.GM$t~  
copyright 版權   L>$yslH;b  
corporation 公司    Y2vzK;  
cost 成本   :FwXoJc_+5  
cost accounting 成本會計   QU16X  
cost of labour 勞工成本   [P8Y  
cost of production 生產成本   Cl[ '6Lk  
cost of manufacture 製造成本   x3T)/'(  
cost of sales 銷貨成本   #T Cz$_=t  
cost price 成本價格   /A\'_
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credit 貸方   0trVmWQ8  
credit note 收款通知單   Gm^@lWzG  
creditor 債權人   3;~1rw=$<  
crossed check 橫線支票   m8$6FN  
current account 往來活期賬戶   +o(t5O[G  
current asset 流動資產   Gd EkA  
current liability 流動負債   '#$%f  
current profit and loss 本期損益   is?`tre\P  
debit 借方   l5Z=aW Q  
debt 債務   -h^FSW($-R  
debtor 債務人   Q6Y1Jr">X  
deed 契據   }!\NdQs  
deferred assets 遞延資產   4;Z`u.1  
deferred liabilities 遞延負債   WK0?$[|=r  
delivery 交貨   PXm{GLXRS;  
delivery expense 送貨費   xB3 ;%Lc  
delivery order 出貨單   z*ZEw  
demand draft 即期匯票   )5gcLD/zI  
demand note 即期票據   lxj_(Uo  
demurrage charge 延期費   J}EQ_FC"$  
deposit 存款   Ue
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deposit slip 存款單   OP]=MZP|  
depreciation 折舊   LgRx\*[C*  
direct cost 直接成本   85$MHod}[,  
direct labour 直接人工   j(F%uUpN  
director 董事   !I]fNTv
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discount 折扣   %75|+((fC  
discount on purchase 進貨折扣   pez*kU+9  
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