[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。   #'Y6UGJ\n  
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acceptance 承兌   lEbR)B,  
account 賬戶   0*
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accountant 會計員   A;j$rGx  
accounting 會計   #u5;utY:F  
accounting system 會計制度   TgE.=` "7  
accounts payable 應付賬款   7K]U|K#  
accounts receivable 應收賬款   m\Fb ,  
accumulated profits 累積利益   )7 "DR+;:  
adjusting entry ?#123;整記錄   Y1_6\zpA  
adjustment ?#123;整   obc^<ZD]  
administration expense 管理費用   nB Iv{  
advances 預付   pF*~)e  
advertising expense 廣告費   xKLcd+hCZ  
agency 代理   2td|8vDA  
agent 代理人   l)PFzIz=V  
agreement 契約   i~Ob( YIH  
allotments 分配數   iLd"
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allowance 津貼   Ta\8>\6  
amalgamation 合併   u3i|}`  
amortization 攤銷   = ']};  
amortized cost 應攤成本   q'AnI$!  
annuities 年金   tTh;.8
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applied cost 已分配成本   bb0McEQy  
applied expense 已分配費用   - Zoo)  
applied manufacturing expense 己分配製造費用   ocA'goI-  
apportioned charge 攤派費用   ]7R&m)1
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appreciation 漲價   nh&J3b}B!  
article of association 公司章程   IJBJebqL  
assessment 課稅   sa gBmA~  
assets 資產   . I&)MZ>n  
attorney fee 律師費   k1Mxsd  
audit 審計   GKsL~;8"  
auditor 審計員   3| '#n[3  
average 平均數   NZ+?Ydr8k  
average cost 平均成本   0@e}hv;  
bad debt 壞賬   >[%.h(h/%  
balance 餘額   Vh .;p.!e  
balance sheet 資產負債表   ]T3BDgu%&  
bank account 銀行賬戶   vD)A)  
bank balance 銀行結存   <.7I8B7  
bank charge 銀行手續費   L3=YlX`UL  
bank deposit 銀行存款   vLK\X$4  
bank discount 銀行貼現   XAULD]Q  
bank draft 銀行匯票   rb}wv16?  
bank loan 銀行借款   N4`
9TN7  
bank overdraft 銀行透支   Eagmafu  
bankers acceptance 銀行承兌   xlPcg7  
bankruptcy 破產   <E7Vbb9*  
bearer 持票人   mp+\!  
beneficiary 受益人   ",aT<lw.  
bequest 遺產   hA1gkEM2o  
bill 票據   ({H+ y 9n  
bill of exchange 匯票   "U5Ln2X{J
 
bill of lading 提單   F<ocY0=9p  
bills discounted 貼現票據   jQ_|z@OV  
bills payable 應付票據   c]aK N  
bills receivable 應收票據   '^oGDlkr H  
board of directors 董事會   8NAWA3^B  
bonds 債券   RqN_vk\  
bonus 紅利   z5yb$-j  
book value 賬面價值   #-gGs
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bookkeeper 簿記員   X~)V)'R  
bookkeeping 簿記   6Er0 o{iI  
branch office general ledger 支店往來賬戶   ej"o?
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broker 經紀人   H?=pWB  
brought down 接前   
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brought forward 接上頁   gSv[4,hXd  
budget 預算   f?>-yMR|  
by-product 副產品  
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by-product sales 副產品銷售   Vr/` \441  
capital 股本   .XLV:6  
capital income 資本收益   94'k7_q  
capital outlay 資本支出   5}d/8tS  
capital stock 股本   '!yS72{$2  
capital stock certificate 股票   WK_y1(v>  
carried down 移後   /50g3?X,  
carried forward 移下頁   _r<zSH%  
cash 現金   )ZgE
R[  
cash account 現金賬戶   V$-~%7@>;9  
cash in bank 存銀行現金   fZw9zqg  
cash on delivery 交貨收款   94p:|5@  
cash on hand 庫存現金   L)R[)$2(g  
cash payment 現金支付   fOK+DT~  
cash purchase 現購   Hlt8al3  
cash sale 現沽   f- k|w%R@  
cashier 出?#123;員   ~_l6dDJ  
cashiers check 本票   :!+}XT7)/  
certificate of deposit 存款單折   =YXe1$ $  
certificate of indebtedness 借據   KTLbqSS\  
certified check 保付支票   wZo.ynXT  
certified public accountant 會計師   T<TcV9vM  
charges 費用   v ]/OAH6D  
charge for remittances 匯水手續費   l}Q"Nb)  
charter 營業執照   L= :d!UF  
chartered accountant 會計師   =.qm8+  
chattles 動產   O2`oe4."vd  
check 支票   n2xLgK=  
che stub 支票存根   (<bm4MPf  
closed account 己結清賬戶   w'oo-.k  
closing 結算   qLQ <1>u   
closing entries 結賬紀錄   Sc4obcw%  
closing stock 期末存貨   LC,*H0  
closing the book 結賬   nOA
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columnar journal 多欄日記賬   }pl]9  
combination 聯合   @)W(q5)}9"  
commission 佣金   ?Y?gzD  
commodity 商品   eKZ@FEZ  
common stock 普通股   BR& Aq  
company 公司   b!'l\~`{i  
compensation 賠償   /~3N@J  
compound interest 複利   b 0LGH. z4  
consignee 承銷人   X(Y#9N"  
consignment 寄銷   ~ON1Zw[+  
consignor 寄銷人   KG V.S  
consolidated balance sheet 合併資產負債表   X q}Ucpj  
consolidated profit and loss account 合併損益表   }}^,7npU  
consolidation 合併   a|DsHZ^6^  
construction cost 營建成本   g$*/XSr(  
construction revenue 營建收入   B ~fSMB6h  
contract 合同   :]P~.PD5,  
control account 統制賬戶   FAQr~G}  
copyright 版權   N$\ bg|v  
corporation 公司   G(U9rJ9  
cost 成本   ]pW86L%  
cost accounting 成本會計  
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cost of labour 勞工成本   U@Z>/ q  
cost of production 生產成本   o!aLZ3#X  
cost of manufacture 製造成本   +h0PR?  
cost of sales 銷貨成本   QGs1zfh
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cost price 成本價格   Y3#Nux%  
credit 貸方   )y9;OA  
credit note 收款通知單   BdN8 ^W  
creditor 債權人   %KGq*|GUu  
crossed check 橫線支票   aWyUu/g<A`  
current account 往來活期賬戶   0U$:>bQ  
current asset 流動資產   :P3{Nxa  
current liability 流動負債   R/^@
cA  
current profit and loss 本期損益   Iz DG&c  
debit 借方   !ZFr7Xz  
debt 債務   >_XOc  
debtor 債務人   sX+`w c  
deed 契據   !Eq#[Gs  
deferred assets 遞延資產   \|CPR6I  
deferred liabilities 遞延負債   1EVfowIl  
delivery 交貨   <fN; xIB  
delivery expense 送貨費   +'%@!  
delivery order 出貨單    %BUEX  
demand draft 即期匯票   8wr8:(Y$  
demand note 即期票據   PK_s#uC  
demurrage charge 延期費   g>so R&*  
deposit 存款   n.*3,4.]  
deposit slip 存款單   LO)GTyzvJ  
depreciation 折舊   QV7,G9  
direct cost 直接成本   tR kF   
direct labour 直接人工   5sCFzo<=vh  
director 董事   eP"`,<  
discount 折扣   z~,mR
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discount on purchase 進貨折扣   (8.{+8o  
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