[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。   m.Twgin  
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acceptance 承兌   K^8@'#S  
account 賬戶   `fLfT'  
accountant 會計員   >Rr!rtc'x  
accounting 會計   ` -yhl3si  
accounting system 會計制度   M;V&KGZ  
accounts payable 應付賬款   F],TG&>5  
accounts receivable 應收賬款   Q^vGj</u  
accumulated profits 累積利益   y>%W;r)  
adjusting entry ?#123;整記錄   4YBf ~Pp  
adjustment ?#123;整   fHLFeSfH  
administration expense 管理費用   *
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advances 預付   kGruo5A  
advertising expense 廣告費   Z0{f  
agency 代理   FF8WTuzB+  
agent 代理人   W3"vTZJF  
agreement 契約   B%)zGTp6  
allotments 分配數   /(y4
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allowance 津貼   gZ1N&/9;  
amalgamation 合併   6|%^pjX5  
amortization 攤銷   <xXiJU+  
amortized cost 應攤成本   >y&[BB7S6  
annuities 年金   ;g&7*1E  
applied cost 已分配成本   yY'gx|\  
applied expense 已分配費用   Q3(hK<Qh;  
applied manufacturing expense 己分配製造費用   o.p+j  
apportioned charge 攤派費用   t;
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appreciation 漲價   )iT.A  
article of association 公司章程   *X%?3"WH8  
assessment 課稅   vM5k4%D  
assets 資產   3O#~dFnp  
attorney fee 律師費   /\6}SG;  
audit 審計   *o KgP8CF  
auditor 審計員   \MfR #k0  
average 平均數   |}l@w+N3  
average cost 平均成本   b(g_.1[  
bad debt 壞賬   YCtIeq%  
balance 餘額   ,oC={^l{  
balance sheet 資產負債表   TXA. 6e  
bank account 銀行賬戶   }]uB? +c  
bank balance 銀行結存   @ARAX\F  
bank charge 銀行手續費   !a. 3OpQ  
bank deposit 銀行存款   $0S.@wUG  
bank discount 銀行貼現   ZJ;wRd@  
bank draft 銀行匯票   u]ZqF 
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bank loan 銀行借款   \Sz4Gr0g3Z  
bank overdraft 銀行透支   40`9t Xn  
bankers acceptance 銀行承兌   r0rJ.}!  
bankruptcy 破產   `HE>%=]b  
bearer 持票人   ?FkQe~FN{  
beneficiary 受益人   \r:m({G  
bequest 遺產   u40b? n.  
bill 票據   9\\@I =;  
bill of exchange 匯票   V#n?&-{V  
bill of lading 提單   m BYS"[S(  
bills discounted 貼現票據   V
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bills payable 應付票據   AJJ%gxqGq  
bills receivable 應收票據   WM~J,`]J  
board of directors 董事會   r*~n`  
bonds 債券   Gnuo-8lb  
bonus 紅利   @vVRF Z  
book value 賬面價值   Q' OuZKhA  
bookkeeper 簿記員   NgDZ4&L  
bookkeeping 簿記   f(w#LuW<  
branch office general ledger 支店往來賬戶   e<: 4czh8  
broker 經紀人   t-?KKU8  
brought down 接前   s!nSE  
brought forward 接上頁   nN(D 7wk  
budget 預算   GN~[xXJU  
by-product 副產品   =Qjw.6@  
by-product sales 副產品銷售   vTe$77n
 
capital 股本   y \mut m  
capital income 資本收益   r1^m#!=B  
capital outlay 資本支出   \N-|
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capital stock 股本   i-Ge*?  
capital stock certificate 股票   lE VQA*u[  
carried down 移後   RGx]DP$5G  
carried forward 移下頁   {7
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cash 現金   ,YAPCj  
cash account 現金賬戶   5kRwSOG%'  
cash in bank 存銀行現金   S m*Jysy`  
cash on delivery 交貨收款   ]ft~OqLg!  
cash on hand 庫存現金   /: \VwH  
cash payment 現金支付   6B!j(R  
cash purchase 現購   Bp=oTCG  
cash sale 現沽   jx5
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cashier 出?#123;員   ]IbPWBX  
cashiers check 本票   [EW$7 se~  
certificate of deposit 存款單折   `K@df<}%*,  
certificate of indebtedness 借據   GtAJ#[5w  
certified check 保付支票   {Y O%JTQ  
certified public accountant 會計師   $jUS[.S_|I  
charges 費用   K@$L~G
 
charge for remittances 匯水手續費   c],frhmyd  
charter 營業執照   :+?W  
chartered accountant 會計師   ,:dEEL+>c  
chattles 動產   nDoiG#N0  
check 支票   F`ZIc7(.{  
che stub 支票存根   %M0mwty]  
closed account 己結清賬戶   fEv< W  
closing 結算   Ql6ai  
closing entries 結賬紀錄   /v;)H#;  
closing stock 期末存貨   8y4D9_{  
closing the book 結賬   C^\ *|=*\  
columnar journal 多欄日記賬   l:5CM[mZ  
combination 聯合   yV+ E;  
commission 佣金   P9tQS"Rs  
commodity 商品   jhEg#Q$  
common stock 普通股   E23 Yk?"  
company 公司   U<,Kw6K  
compensation 賠償   4htSwK+  
compound interest 複利   ;K
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consignee 承銷人   !$KhL.4P  
consignment 寄銷   BtNW5'^  
consignor 寄銷人   eEriv@v  
consolidated balance sheet 合併資產負債表   eDM0417O(  
consolidated profit and loss account 合併損益表   Wru  Fp  
consolidation 合併   gHh.|PysW  
construction cost 營建成本   vo( j@+dz  
construction revenue 營建收入   P VkN3J  
contract 合同   :kiO  
control account 統制賬戶   6nWx>R<  
copyright 版權   ,M/#Q6P0}  
corporation 公司   Vg,>7?]6h  
cost 成本   FG5
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cost accounting 成本會計   ,<P[CUD&&  
cost of labour 勞工成本   9M7(_E;)B  
cost of production 生產成本   kW2nrkF  
cost of manufacture 製造成本   |gRgQGeB  
cost of sales 銷貨成本   X,Q=n2X?3  
cost price 成本價格   k@";i4}A  
credit 貸方   3Gd&=IJ  
credit note 收款通知單   c>i*HN}Z|  
creditor 債權人   G>ptwB81KM  
crossed check 橫線支票   mv%:[+!  
current account 往來活期賬戶   SX=0f^  
current asset 流動資產   P SQ:'  
current liability 流動負債   f~"V  
current profit and loss 本期損益   =W
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debit 借方   v.2Vg  
debt 債務   JTh=JHJ  
debtor 債務人   L|1zHDxQ  
deed 契據   Qhr]e u;z  
deferred assets 遞延資產   $t H.np  
deferred liabilities 遞延負債   !>2\OSp!  
delivery 交貨   4d._Hd='  
delivery expense 送貨費   "`3^MvC  
delivery order 出貨單   s^?sJUj  
demand draft 即期匯票   M7<#=pX&  
demand note 即期票據   ?! _pP|  
demurrage charge 延期費   X>GY*XU  
deposit 存款   g&F<Uv#mZ  
deposit slip 存款單   KJ^GUqVl  
depreciation 折舊   3&nc'  
direct cost 直接成本   [`-O-?=  
direct labour 直接人工   hUhp2ibEs  
director 董事   vgW1hWmHJ  
discount 折扣   -%V-'X5  
discount on purchase 進貨折扣   07"Oj9NlA  
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