[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。   \.F|c  
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acceptance 承兌   kZc Ge*  
account 賬戶   ^~3{n  
accountant 會計員   yJ(ITJE_Z  
accounting 會計   E<
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accounting system 會計制度   7!e kINQ  
accounts payable 應付賬款   ~`0=-Qkd  
accounts receivable 應收賬款   @Dd(  
accumulated profits 累積利益   JycC\s+%E  
adjusting entry ?#123;整記錄   m'2EiYX$}\  
adjustment ?#123;整   r90R~'5x9  
administration expense 管理費用   Zj)A%WTD,  
advances 預付   HzZ
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advertising expense 廣告費   Slp_o\s$@  
agency 代理   BbgKaCq  
agent 代理人   SPINV.  
agreement 契約   p(yHB([8  
allotments 分配數   Qs 'dwc  
allowance 津貼   ^>s{o5H&  
amalgamation 合併   vs*@)'n0}  
amortization 攤銷   h|EHK!<"8  
amortized cost 應攤成本   f/Q/[2t  
annuities 年金   jVSU]LU E  
applied cost 已分配成本   zKf0 :X  
applied expense 已分配費用   ?u{D-by%&  
applied manufacturing expense 己分配製造費用   y* lAmO  
apportioned charge 攤派費用   ]/Cu,mX  
appreciation 漲價   De49!{\a  
article of association 公司章程   NDG?Xs [2  
assessment 課稅   X-SR0x  
assets 資產   @nM+*0 $d  
attorney fee 律師費   ?Lr: >  
audit 審計   tSiQrI  
auditor 審計員   ?'OL2~  
average 平均數   7K/t>QrBtU  
average cost 平均成本   -B:O0;f  
bad debt 壞賬   M:%L
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balance 餘額   QhPpo#^  
balance sheet 資產負債表   #/WjKr n  
bank account 銀行賬戶   ::Pf\Lb>  
bank balance 銀行結存   ,"T[#A~  
bank charge 銀行手續費   #3-
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bank deposit 銀行存款   FNXVd/{M3  
bank discount 銀行貼現   0"u=g)3  
bank draft 銀行匯票   ;{"uG>
#R  
bank loan 銀行借款   wtfM}MW\  
bank overdraft 銀行透支   .U,>Qn4/  
bankers acceptance 銀行承兌   S{~j5tQv^q  
bankruptcy 破產   O9:J ^g  
bearer 持票人   tsf!Q  
beneficiary 受益人   Aoy=gK  
bequest 遺產   _/F}y[B7d  
bill 票據   {G _|gs
 
bill of exchange 匯票   SXmh@a"*\  
bill of lading 提單   9~}8?kPNw=  
bills discounted 貼現票據   mtNB09E(  
bills payable 應付票據   Xgo`XsA  
bills receivable 應收票據   /gE9 W  
board of directors 董事會   @Hst-H.l<l  
bonds 債券   `Ro>?H  
bonus 紅利   Q8bn|#`  
book value 賬面價值   -V}ZbXJD  
bookkeeper 簿記員   CfHPJ:Qo[  
bookkeeping 簿記   s;:quM  
branch office general ledger 支店往來賬戶   }-paGM@'Nd  
broker 經紀人   SSr2K  
brought down 接前   liVDBbS_A?  
brought forward 接上頁   *9}~?#b  
budget 預算   s9BdmD^|#  
by-product 副產品   Jry643K>:;  
by-product sales 副產品銷售   DZX4c2J  
capital 股本   \MtdT[*  
capital income 資本收益   f2{qj5 K  
capital outlay 資本支出   V;]U]   
capital stock 股本   ^Kh>La:>O  
capital stock certificate 股票   qAuq2pHA+d  
carried down 移後   %gXNWxv  
carried forward 移下頁   +,bgOq\aG  
cash 現金   2pAshw1G  
cash account 現金賬戶   Rj,M|9Y)o  
cash in bank 存銀行現金   ps=QVX)YP  
cash on delivery 交貨收款   PX,fg5s\b  
cash on hand 庫存現金   SP5t=#M6  
cash payment 現金支付   u9dL-Nr`  
cash purchase 現購   )hK1W\5  
cash sale 現沽   XBHv V05mv  
cashier 出?#123;員   lV2MRxI  
cashiers check 本票   I,!>ZG@6  
certificate of deposit 存款單折   7.xJ:r|  
certificate of indebtedness 借據   n0ls a@l  
certified check 保付支票   gPWl#5P:  
certified public accountant 會計師   .s<
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charges 費用   , MU
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charge for remittances 匯水手續費   .@]M'S^1  
charter 營業執照   Q$DF3[NC  
chartered accountant 會計師   &8 4Izs/[  
chattles 動產   .ZOyZnr Z  
check 支票   lpeo^Y}N  
che stub 支票存根   8^dsx1U#  
closed account 己結清賬戶   .Dg'MMBM  
closing 結算   eFCXjM  
closing entries 結賬紀錄   VEg/x z4c  
closing stock 期末存貨   U*em)/9  
closing the book 結賬   XvW $B|  
columnar journal 多欄日記賬   Zu%oIk  
combination 聯合   .[#bOp*  
commission 佣金   1Du9N[2'P  
commodity 商品   X+XbIb UuL  
common stock 普通股   L\UM12  
company 公司   4WV)&50  
compensation 賠償   _d/ZaCx'i  
compound interest 複利   MHKB:t]hA  
consignee 承銷人   t9 m],aH  
consignment 寄銷   f7QX"p&P  
consignor 寄銷人   E.~~.2   
consolidated balance sheet 合併資產負債表   .:#6dG\0z  
consolidated profit and loss account 合併損益表   ._z[T@!9  
consolidation 合併   :7Q, `W9  
construction cost 營建成本   "t"&6\  
construction revenue 營建收入   A'X, zw^}  
contract 合同   yw)Ztg)  
control account 統制賬戶   >jDx-H.N  
copyright 版權   -d6*
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corporation 公司   
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cost 成本   /q8?xP.   
cost accounting 成本會計   wY j~(P"  
cost of labour 勞工成本   I3V>VLv  
cost of production 生產成本   rfNt  
cost of manufacture 製造成本   T"m(V/L$W  
cost of sales 銷貨成本   >K;'dB/m;1  
cost price 成本價格   \4`2k  
credit 貸方   l?%U*~*  
credit note 收款通知單   0Ti>PR5M  
creditor 債權人   4';tMiz  
crossed check 橫線支票   XL7jUi_4:L  
current account 往來活期賬戶   L~FE;*>7  
current asset 流動資產   dO[w3\~  
current liability 流動負債   |!{BjOAD'  
current profit and loss 本期損益   'Kj8X{BSFb  
debit 借方   e?D,=A4mV"  
debt 債務   %7?v='s=  
debtor 債務人   ]jzINaMav  
deed 契據   jTx,5s-  
deferred assets 遞延資產   TGz5t$]I  
deferred liabilities 遞延負債   Up$vBE8i]  
delivery 交貨   PF(P"f.?D  
delivery expense 送貨費   wFaWLC|&  
delivery order 出貨單   G#4cWn'  
demand draft 即期匯票   ~U~4QQV  
demand note 即期票據   Do|`wpR  
demurrage charge 延期費   k|7XC@i]%  
deposit 存款   VRoeq {  
deposit slip 存款單   "zO+!h'o  
depreciation 折舊   3:Sv8csT  
direct cost 直接成本   E 2DTE  
direct labour 直接人工   &7X0 ;<  
director 董事   Om0S^4y]x  
discount 折扣   jL)aU> kN  
discount on purchase 進貨折扣   "t"=9:_t  
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