[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。   {T2=bK~  
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acceptance 承兌   -w#*~Q{'*  
account 賬戶   g[ dI%  
accountant 會計員   B
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accounting 會計   1NI%J B  
accounting system 會計制度   y)%CNH)*
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accounts payable 應付賬款   . v L4@_  
accounts receivable 應收賬款   {=)g?!zC  
accumulated profits 累積利益   ICxj$b  
adjusting entry ?#123;整記錄   ^_C]?D?  
adjustment ?#123;整   z&x3":@u<  
administration expense 管理費用   U`w `Cr  
advances 預付   <{xU.zp'  
advertising expense 廣告費   l*(Ml= O{  
agency 代理   /6@~XO)w  
agent 代理人   ay-M.J  
agreement 契約   Fu;\t 0  
allotments 分配數   hI Q 2s  
allowance 津貼   ~EJ+<[/  
amalgamation 合併   'Bc{N^  
amortization 攤銷   <[W41{  
amortized cost 應攤成本   ln~;Osb  
annuities 年金   LFHzd@Y7
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applied cost 已分配成本   +^0Q~>=VD  
applied expense 已分配費用    IA$)E  
applied manufacturing expense 己分配製造費用   XoZPz  
apportioned charge 攤派費用   ~,jBm^4  
appreciation 漲價   W7 iml|WV0  
article of association 公司章程   { t1|6R0  
assessment 課稅   [h;&r"1  
assets 資產   8:QnxrODP  
attorney fee 律師費   EqB3f_  
audit 審計   ,k=1'7d  
auditor 審計員   1B#Z<p  
average 平均數   RqnT*  
average cost 平均成本   Vy6A]U
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bad debt 壞賬   `~ ,  
balance 餘額   ZM$}Xy\9  
balance sheet 資產負債表   _pM~v>~*+  
bank account 銀行賬戶   Fr xi m  
bank balance 銀行結存   *pMu,?uE  
bank charge 銀行手續費   Y%"6  
bank deposit 銀行存款   C~PoC
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bank discount 銀行貼現   IC[iCrB  
bank draft 銀行匯票   H/Wo~ $  
bank loan 銀行借款   n:i?4'-}  
bank overdraft 銀行透支   9"%ot=)  
bankers acceptance 銀行承兌   SA1|7  
bankruptcy 破產   _U%fD|t  
bearer 持票人   D%k`udz<  
beneficiary 受益人   E,
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bequest 遺產   $&>z`bAS>  
bill 票據   !~Am1\02   
bill of exchange 匯票   4Z"JC9As  
bill of lading 提單   2 65sNaX  
bills discounted 貼現票據   LBs:O*;  
bills payable 應付票據   e jID5NqG  
bills receivable 應收票據   icnc5G  
board of directors 董事會   Z[&7N Jo(  
bonds 債券   Q,1TD2)h  
bonus 紅利   Cc7YjsRW
 
book value 賬面價值   K.{: H4_  
bookkeeper 簿記員   x9&{@ ?o  
bookkeeping 簿記   <l,Kg 'v  
branch office general ledger 支店往來賬戶   68pB*(i  
broker 經紀人   '&<T;V%  
brought down 接前    b}eBy  
brought forward 接上頁   6,D)o/_  
budget 預算   R"0fZENTG  
by-product 副產品   Le*sLuxk<  
by-product sales 副產品銷售   9)Jc'd|  
capital 股本   JkiMrpkuk  
capital income 資本收益   @ fML.AT  
capital outlay 資本支出   %I&[:  
capital stock 股本   5NT?A,r"  
capital stock certificate 股票   X9lh@`3  
carried down 移後   qit D{;  
carried forward 移下頁   ^{vf|zZ _  
cash 現金   :W++ `f&  
cash account 現金賬戶   { 4(E @  
cash in bank 存銀行現金   mROXwzL
 
cash on delivery 交貨收款   $G_,$U!  
cash on hand 庫存現金   Ki"o0u  
cash payment 現金支付   ~S='~ g)  
cash purchase 現購  
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cash sale 現沽   ~gjREl,+D#  
cashier 出?#123;員   tBZ&h` V  
cashiers check 本票   x
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certificate of deposit 存款單折   e!:/enQo  
certificate of indebtedness 借據   ]nEZQ+F  
certified check 保付支票   =h#3D?b0n  
certified public accountant 會計師   `k>h2(@9S  
charges 費用   AhjUFz  
charge for remittances 匯水手續費   ]B;\?Tim  
charter 營業執照   g7-=kmr|V  
chartered accountant 會計師   v@6TC1M,  
chattles 動產   K1F,M9 0]  
check 支票   2`-yzm  
che stub 支票存根   ^YpA@`n  
closed account 己結清賬戶   ?-"%
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closing 結算   C#y[UM5\k;  
closing entries 結賬紀錄   *i}Nb*Z3  
closing stock 期末存貨   c]y"5;V8  
closing the book 結賬   <NLor55.]  
columnar journal 多欄日記賬   +&w=*IAKZ  
combination 聯合   e2SU)Tr%b  
commission 佣金   E27N1J+1  
commodity 商品   b`4R`mo  
common stock 普通股   ]G0`W6;$]  
company 公司   E>BP 
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compensation 賠償   ~BNLzt3%O  
compound interest 複利   3Mnm2*\  
consignee 承銷人   R"au8f.  
consignment 寄銷   $9}z^sGIM  
consignor 寄銷人   XYKWOrkQqa  
consolidated balance sheet 合併資產負債表   (ei;Y~i  
consolidated profit and loss account 合併損益表   gZ5E%']sT  
consolidation 合併   [I`r[u  
construction cost 營建成本   ,@_$acm  
construction revenue 營建收入   F^m`j6  
contract 合同   Al^n&Aa+\  
control account 統制賬戶   ?:Y0#Btj  
copyright 版權   )-_NtMr~`!  
corporation 公司   g[rxKn\Z  
cost 成本   }HM8VAH  
cost accounting 成本會計   T:$zNX<f  
cost of labour 勞工成本   blwdcdh  
cost of production 生產成本   `Z3Qx~fx  
cost of manufacture 製造成本   YHVJg?H3  
cost of sales 銷貨成本   6AZJ,Q\E@  
cost price 成本價格   #xqeCX4p  
credit 貸方   6,"fH{Bd  
credit note 收款通知單   Ek [V A\G  
creditor 債權人   9.KOrg5}L  
crossed check 橫線支票   H!F Cerg  
current account 往來活期賬戶   FkdG@7Xf  
current asset 流動資產   O1@-)<_71  
current liability 流動負債   \haJe~  
current profit and loss 本期損益   @#T*OH  
debit 借方   &&0,;r,-)  
debt 債務   Xd_86q8o  
debtor 債務人   wW3fsXu  
deed 契據   ?|8QL9Q"|  
deferred assets 遞延資產   _}X_^taTZS  
deferred liabilities 遞延負債   ` Nn^   
delivery 交貨   +Xi#y}%  
delivery expense 送貨費   |~mi6 lJ6  
delivery order 出貨單   `<Z5/;a5W  
demand draft 即期匯票   r( _9_%[  
demand note 即期票據   tylMJ$ 9*.  
demurrage charge 延期費   la ~T)U7  
deposit 存款   w][1C\8m  
deposit slip 存款單   }]pq&v!  
depreciation 折舊   `;7
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direct cost 直接成本   v;S7i>\  
direct labour 直接人工   8>Xyz`$kH  
director 董事   JM5w`=  
discount 折扣   r\y~ :  
discount on purchase 進貨折扣   | x|#n  
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