[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。   @$c!/  
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acceptance 承兌   j8a[
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account 賬戶   W-m"@<Z  
accountant 會計員   N&m_e)E5c  
accounting 會計   Zi*%* nX  
accounting system 會計制度   Cfv]VQQE  
accounts payable 應付賬款   |vz9Hs$@l  
accounts receivable 應收賬款   'yr{^Pek  
accumulated profits 累積利益   o0mJ y'  
adjusting entry ?#123;整記錄   V^sc1ak1Q  
adjustment ?#123;整   i?-Y  
administration expense 管理費用   GW/WUzK  
advances 預付   Y{+3}drJE  
advertising expense 廣告費   G "brT5:  
agency 代理   9go))&`PJL  
agent 代理人   CN\=9Rvs  
agreement 契約   `{o$F ::(  
allotments 分配數   =$&&[&  
allowance 津貼   *|KVN&#  
amalgamation 合併   ,v7Q*3  
amortization 攤銷   N}mh}  
amortized cost 應攤成本   (N aK3_  
annuities 年金   Ww`&i  
applied cost 已分配成本   yWY|]Pp  
applied expense 已分配費用   kceyuD$3G  
applied manufacturing expense 己分配製造費用   RRzP*A%=  
apportioned charge 攤派費用   `eD1|Go9  
appreciation 漲價   5v|EAjB6o  
article of association 公司章程   ?1w"IjUS  
assessment 課稅   +zp0" ,2B  
assets 資產   Nfaf;;J}  
attorney fee 律師費   LGVlc@0'  
audit 審計   (a#pvEY  
auditor 審計員   &*gbK6JB  
average 平均數   5g0_WpO  
average cost 平均成本   V.VJcx  
bad debt 壞賬   /b%Q[ Ck_  
balance 餘額   B^q<2S;  
balance sheet 資產負債表   U=m=1FYaG  
bank account 銀行賬戶   ~ffwLgu!  
bank balance 銀行結存   bV6V02RF  
bank charge 銀行手續費   qqvF-mDN  
bank deposit 銀行存款   [h-norB((  
bank discount 銀行貼現   D#0O[F@l##  
bank draft 銀行匯票   xS+rHC  
bank loan 銀行借款   '[0YIn  
bank overdraft 銀行透支   l$M +.GB<  
bankers acceptance 銀行承兌   AC4 l<:Yh  
bankruptcy 破產   0( //D ;j  
bearer 持票人   sE9Ckc5  
beneficiary 受益人   4ZI_
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bequest 遺產   tX?J
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bill 票據   iN)af5)[^  
bill of exchange 匯票   M-Sv1ZLh  
bill of lading 提單   RxG^  
bills discounted 貼現票據   P {H{UKs#  
bills payable 應付票據   0roCP=;  
bills receivable 應收票據   u-.L^!k  
board of directors 董事會   %\I.DEYH  
bonds 債券   RL &lKHA  
bonus 紅利   a.,_4;'UE1  
book value 賬面價值   i@,]Z~]  
bookkeeper 簿記員   KlO(o#&N  
bookkeeping 簿記   ], &\%jd<  
branch office general ledger 支店往來賬戶   v3-?CQb(  
broker 經紀人   =x H~ww (D  
brought down 接前   :-Wv>V \t  
brought forward 接上頁   MZ~.(&  
budget 預算   o^GC=Aca`  
by-product 副產品   o;QZe&  
by-product sales 副產品銷售   &HL{LnLP@/  
capital 股本   it,w^VU_]  
capital income 資本收益   _]o5R7[MQ  
capital outlay 資本支出   X4
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capital stock 股本   w+_Wc~f  
capital stock certificate 股票   TSQhX~RN  
carried down 移後   *h:kmT  
carried forward 移下頁   ?D=8{!R3  
cash 現金   7cw]v"iv  
cash account 現金賬戶   RIjM( P  
cash in bank 存銀行現金   bU+9Gi@v  
cash on delivery 交貨收款   dtTlIhh1V  
cash on hand 庫存現金   JIV
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cash payment 現金支付   H\+-cvl  
cash purchase 現購   } yq  
cash sale 現沽   , N 344y  
cashier 出?#123;員   q[c Etp28h  
cashiers check 本票   {D,RU8&  
certificate of deposit 存款單折   $?f]ZyZr.  
certificate of indebtedness 借據   sykFSPy`'  
certified check 保付支票   fU ={a2  
certified public accountant 會計師   7\%$>< K  
charges 費用   C3.=GRg~l  
charge for remittances 匯水手續費   }n[Bq #  
charter 營業執照   sX'nn   
chartered accountant 會計師   b:Dg}  
chattles 動產   <V S2]13  
check 支票   kqf8=y  
che stub 支票存根   SRWg[H  
closed account 己結清賬戶   |y
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closing 結算   yjpz_<7a=  
closing entries 結賬紀錄   o#}mkE87  
closing stock 期末存貨   bQ.nFa']  
closing the book 結賬   ke6n/ h5`  
columnar journal 多欄日記賬   <Uwwux<v  
combination 聯合   )X%oXc&C|  
commission 佣金   ^ItAW$T]F  
commodity 商品   }]GbUC!Zb  
common stock 普通股   5/(sjMB  
company 公司   q+%!<]7X  
compensation 賠償   ^c'f<<z|7r  
compound interest 複利   26PD[af64O  
consignee 承銷人   %z flx~  
consignment 寄銷   /7vE>mSY  
consignor 寄銷人   6[+j'pW?  
consolidated balance sheet 合併資產負債表   [q"NU&SX  
consolidated profit and loss account 合併損益表   ~`[8"YUL  
consolidation 合併   iT$d;5_pU  
construction cost 營建成本   e~ BJvZ}Q  
construction revenue 營建收入   {(0I
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contract 合同   XtzOFx /  
control account 統制賬戶   '!@A}&]  
copyright 版權   Tk](eQsy.v  
corporation 公司   FfSI n3  
cost 成本   JV%nH!Fs  
cost accounting 成本會計   3):?ZCw7y  
cost of labour 勞工成本   UN(3i(d  
cost of production 生產成本   8!4[#y<  
cost of manufacture 製造成本   %rXexy!V  
cost of sales 銷貨成本   O! (85rp/  
cost price 成本價格   hgwn> p:S#  
credit 貸方   KBj@V6Q  
credit note 收款通知單   |D+p$
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creditor 債權人   M:(&n@e  
crossed check 橫線支票   1tyNRoET  
current account 往來活期賬戶   Om6Mmoqh  
current asset 流動資產   2-7Z(7G{ F  
current liability 流動負債   %ET # z!  
current profit and loss 本期損益   y($ EK(cb  
debit 借方   vX 1W@s  
debt 債務   ^XNw$@&',  
debtor 債務人   y9ip[Xn-$:  
deed 契據   kwc*i s  
deferred assets 遞延資產   QA,*:qx  
deferred liabilities 遞延負債   g/B\ObY  
delivery 交貨   E4Zxv*  
delivery expense 送貨費   V8T#NJ  
delivery order 出貨單   W1`Dx(g  
demand draft 即期匯票   4UVW#Rw{  
demand note 即期票據   C$_G'XI  
demurrage charge 延期費  
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deposit 存款   +K&?)?/=  
deposit slip 存款單   ph+M3q(z  
depreciation 折舊   =-
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direct cost 直接成本   0}D-KvjyP  
direct labour 直接人工   Wt"ww~h`(  
director 董事   Nuo^+z E  
discount 折扣   ajGcKyj8i  
discount on purchase 進貨折扣   i0b.A A  
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