[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。   Psp3~Kg  
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acceptance 承兌   :=+s^K  
account 賬戶   : CV!:sUm  
accountant 會計員   wc
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accounting 會計   c BQ|mA  
accounting system 會計制度   S)p{4`p%  
accounts payable 應付賬款   {:$0j|zL1  
accounts receivable 應收賬款   IpXg2QbN  
accumulated profits 累積利益   ;``*]tY$  
adjusting entry ?#123;整記錄   +*WE<4"!6  
adjustment ?#123;整   GrGgR7eC#P  
administration expense 管理費用   ]F r+cP  
advances 預付   1M7=*w,  
advertising expense 廣告費   @#c(4}^ <w  
agency 代理   ,--/oP  
agent 代理人   7 6~x|6)  
agreement 契約   .7ESPr  
allotments 分配數   B!K{y>|.  
allowance 津貼   mDC{c ?  
amalgamation 合併   <T[%03  
amortization 攤銷   `<zaxO  
amortized cost 應攤成本   #m1e_[   
annuities 年金   RXkE"H{  
applied cost 已分配成本   KW+ps16~  
applied expense 已分配費用   v 1?P$f*g  
applied manufacturing expense 己分配製造費用   ;Z:z'';Lm  
apportioned charge 攤派費用   v)N8vFdd  
appreciation 漲價   aSi:(w
  
article of association 公司章程   o^wj_#ai$  
assessment 課稅   lY[>}L*H8  
assets 資產   NDgl
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attorney fee 律師費   Por
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audit 審計   -N(y+~wN  
auditor 審計員   &ME[H  
average 平均數   ZalG/PFy  
average cost 平均成本   M6vW}APH[n  
bad debt 壞賬   HdGAE1eU]}  
balance 餘額   <~!7?ak  
balance sheet 資產負債表   ~j" aJ /  
bank account 銀行賬戶   jb$sIZ%i  
bank balance 銀行結存   _Sj S^z~  
bank charge 銀行手續費   Hq8<g$  
bank deposit 銀行存款   R!lNm,i  
bank discount 銀行貼現   8)&yj Y  
bank draft 銀行匯票   W}EI gVHs  
bank loan 銀行借款   G5egyP;  
bank overdraft 銀行透支   HuBG?4Qd  
bankers acceptance 銀行承兌   VV)PSodb  
bankruptcy 破產   PA5ET@mD  
bearer 持票人   /xJ,nwp7  
beneficiary 受益人   E
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bequest 遺產   T/p}Us  
bill 票據   N*$<K
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bill of exchange 匯票  
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bill of lading 提單   DKm`  
bills discounted 貼現票據   8N4W}YBs  
bills payable 應付票據   ?t$sju(\  
bills receivable 應收票據   HWT0oh]  
board of directors 董事會   @4^5C-  
bonds 債券   9G` 2t~%  
bonus 紅利   .21%~"dxJ  
book value 賬面價值   -20 o%t  
bookkeeper 簿記員   l<<0:
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bookkeeping 簿記   nS"K dPM  
branch office general ledger 支店往來賬戶   q<o*rcwf^  
broker 經紀人   .FK[Y? ci#  
brought down 接前   p/ pVMR  
brought forward 接上頁   fc._*y#AS  
budget 預算   /p~"?9b[ i  
by-product 副產品   $"0t1  
by-product sales 副產品銷售   B~^MhX +j  
capital 股本   gZ
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capital income 資本收益   oF, XSd  
capital outlay 資本支出   eJ+;!0  
capital stock 股本   &{9'ylv-B)  
capital stock certificate 股票   v Q[{<|K  
carried down 移後   X5U_|XK6Y  
carried forward 移下頁   %E?:9. :NJ  
cash 現金   s0H_Y'  
cash account 現金賬戶   wXPNfV<(2  
cash in bank 存銀行現金   v:B_%-GfOA  
cash on delivery 交貨收款   G]E$U]=9r:  
cash on hand 庫存現金   BF<7.<,  
cash payment 現金支付   qF`;xa%,}  
cash purchase 現購   N~{0QewMI'  
cash sale 現沽   +L;[-]E8  
cashier 出?#123;員   kFgN^v^t  
cashiers check 本票   E:V&:9aQ@  
certificate of deposit 存款單折   @g9j+DcU  
certificate of indebtedness 借據   7J~6J.m  
certified check 保付支票   Hj |~*kG  
certified public accountant 會計師   H$KE*Wwq  
charges 費用   MG>g?s
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charge for remittances 匯水手續費   N[^%|  
charter 營業執照   #i-!:6sLA  
chartered accountant 會計師   T?!^-PD9*  
chattles 動產   fU@}]&  
check 支票   )b  m|],'  
che stub 支票存根   [
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closed account 己結清賬戶   (9';zw   
closing 結算   Jme}{!3m  
closing entries 結賬紀錄   1B'i7  
closing stock 期末存貨   o m`r^3,  
closing the book 結賬   *U.$=4Az  
columnar journal 多欄日記賬   t!c8c^HR  
combination 聯合   Oh6;o1UI  
commission 佣金   )PL'^gRr  
commodity 商品   <]/`#Xgh  
common stock 普通股   ioi0^aM  
company 公司   -))>7skc  
compensation 賠償   0(Y$xg  
compound interest 複利   fpM4q  
consignee 承銷人   -?e~dLu  
consignment 寄銷   M~I M;my  
consignor 寄銷人   Vm'ReH  
consolidated balance sheet 合併資產負債表   >ly= O  
consolidated profit and loss account 合併損益表   G( JvAe]r  
consolidation 合併   7 tF1g=\  
construction cost 營建成本   }E]`ly<Z  
construction revenue 營建收入   $Bz|[=  
contract 合同   *D
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control account 統制賬戶   /AJ^wY  
copyright 版權   $8_t.~q  
corporation 公司   j_&/^-;e  
cost 成本   cmt3ceCb  
cost accounting 成本會計   C+ P}R]cT"  
cost of labour 勞工成本   m{mK;D  
cost of production 生產成本   si=/=h  
cost of manufacture 製造成本   wz.Il-sm  
cost of sales 銷貨成本   Mki(,Y|1~  
cost price 成本價格   J4j?rLR3p  
credit 貸方   L45&O *%  
credit note 收款通知單   gwThhwR  
creditor 債權人   }tft@,dIC  
crossed check 橫線支票   (loUO;S=  
current account 往來活期賬戶   #Vv*2Mc  
current asset 流動資產   bsM`C]h&  
current liability 流動負債   eQcy'GA06  
current profit and loss 本期損益   )7q;Fm_/  
debit 借方   o|]xj'  
debt 債務   aC]~   
debtor 債務人   <$UMMA  
deed 契據   s?~Abj_  
deferred assets 遞延資產   _ H$Cm  
deferred liabilities 遞延負債   }O2hhh_  
delivery 交貨   wa<@bub  
delivery expense 送貨費   jA=uK6m  
delivery order 出貨單   ]!YzbvoR  
demand draft 即期匯票   UbC)XiO  
demand note 即期票據   /Ia=/Jj7N  
demurrage charge 延期費   s=q\BmG  
deposit 存款   5PKv@Mk  
deposit slip 存款單   *X%`MN  
depreciation 折舊   `U2PlCf|  
direct cost 直接成本   yu#Jw  
direct labour 直接人工   ~rpYZLH/:0  
director 董事   \5s!lv*&  
discount 折扣   &^9f)xb  
discount on purchase 進貨折扣   ji A$6dZU  
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