[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。   ][?J8F  
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acceptance 承兌   76<mP*
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account 賬戶   P,'%$DLDg  
accountant 會計員   81s }4  
accounting 會計   -/{FGbpR;  
accounting system 會計制度   xt,Qn460;  
accounts payable 應付賬款   ^w~B]*A:"  
accounts receivable 應收賬款   [yQ%g;m  
accumulated profits 累積利益   '&#gs P9  
adjusting entry ?#123;整記錄   o#f"wQH;p  
adjustment ?#123;整   +#BOWz  
administration expense 管理費用   bK~Toz<k  
advances 預付   !^su=c  
advertising expense 廣告費   j+ -r(lZ  
agency 代理   X`Q+,tx$  
agent 代理人   f?k0(rl  
agreement 契約   =tt3nfZ9  
allotments 分配數   eeCG#NFY5  
allowance 津貼   Q9O_>mZy  
amalgamation 合併   ^-k"gLg  
amortization 攤銷   R`a~8QVh&5  
amortized cost 應攤成本   I]e+5 E0  
annuities 年金   S}% z0g<  
applied cost 已分配成本   h^tCF=S  
applied expense 已分配費用   -W('^v_*  
applied manufacturing expense 己分配製造費用   F.$z7ee @  
apportioned charge 攤派費用   TMPk)N1Ka  
appreciation 漲價   G)}[!'<rR  
article of association 公司章程   Ri"hU/H{  
assessment 課稅   vFR*3$R  
assets 資產    ,/b!Xm:  
attorney fee 律師費   fy"}# 2  
audit 審計   -9= DDoO  
auditor 審計員   9_:"`)]3B  
average 平均數   -]zb3P   
average cost 平均成本   P%e7
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bad debt 壞賬  
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balance 餘額   3[fm|aU  
balance sheet 資產負債表   2Wluc37  
bank account 銀行賬戶   ;i6~iLY  
bank balance 銀行結存   L7 }nmP>aR  
bank charge 銀行手續費   <L qJg
  
bank deposit 銀行存款   C-c'"F
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bank discount 銀行貼現   &F~d~;G"q  
bank draft 銀行匯票   0x-g0]  
bank loan 銀行借款   9Tt%~m ^  
bank overdraft 銀行透支   m- <y|3  
bankers acceptance 銀行承兌   CipDeqau2  
bankruptcy 破產   \~,\|  
bearer 持票人   g-d{"ZXd J  
beneficiary 受益人   QNMZR  
bequest 遺產   Q+ 
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bill 票據   x0Loid\f  
bill of exchange 匯票   +M I{B="7.  
bill of lading 提單   J Ah!#S(  
bills discounted 貼現票據   R~oJ-}iYX  
bills payable 應付票據   mk1R~4v  
bills receivable 應收票據   LsERcjwwK  
board of directors 董事會   p)/e;q^  
bonds 債券   G:$
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bonus 紅利   Gr2}N"X=  
book value 賬面價值   jerU[3  
bookkeeper 簿記員   K& ^qn&  
bookkeeping 簿記   (X"5x]7]  
branch office general ledger 支店往來賬戶   +-|""`I1I  
broker 經紀人   LQPQ !):;  
brought down 接前   "{D/a7]lC  
brought forward 接上頁   H;nzo3x  
budget 預算   /C!~v!;e  
by-product 副產品   w
ea  
by-product sales 副產品銷售   |cY HH$  
capital 股本   Opu*i  
capital income 資本收益   7w)8s  
capital outlay 資本支出   >]~581fYf  
capital stock 股本   ?l6yLn5si^  
capital stock certificate 股票   K _VIk'RB  
carried down 移後   %;QK5L 
 
carried forward 移下頁   2Cp4aTGv#  
cash 現金   EWDsBNZaI  
cash account 現金賬戶   fL2P6N@  
cash in bank 存銀行現金   YM_[   
cash on delivery 交貨收款   {k.:DH)  
cash on hand 庫存現金   _1gNU]"  
cash payment 現金支付   i;%G Z8  
cash purchase 現購   Gpxp8[ {  
cash sale 現沽   ,V9qiu=m   
cashier 出?#123;員   *bFWNJ}`q  
cashiers check 本票   )4uWB2ZRoi  
certificate of deposit 存款單折   lF(v<drkB  
certificate of indebtedness 借據   jV*10kM<  
certified check 保付支票   8`+=~S  
certified public accountant 會計師   -nNKUt .I  
charges 費用   ?fy37m(M}  
charge for remittances 匯水手續費   =H;n$ -P  
charter 營業執照   wGLMLbj5  
chartered accountant 會計師   /W,hO
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chattles 動產   e5bXgmyil  
check 支票   n}Z%D-b$  
che stub 支票存根   ZUHW*U.  
closed account 己結清賬戶   3\m!  
closing 結算   m=9 b/Nr4  
closing entries 結賬紀錄   Y[7p
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closing stock 期末存貨   ),N,!15j,  
closing the book 結賬   _?"y1L.  
columnar journal 多欄日記賬   g$GG o[_0  
combination 聯合   2Ty]s~  
commission 佣金   a+LK~mC*  
commodity 商品   h623)C;  
common stock 普通股   L-?ty@-i  
company 公司   `"CA$Se8  
compensation 賠償   H1U$ApD  
compound interest 複利   %l&oRBC  
consignee 承銷人   }TMO>eB'  
consignment 寄銷   y$7Ys:R~  
consignor 寄銷人   HQ"T>xb  
consolidated balance sheet 合併資產負債表   cL#-vW<s3  
consolidated profit and loss account 合併損益表   `:3nF'  
consolidation 合併   bxh-#x &  
construction cost 營建成本   M4)U [v  
construction revenue 營建收入   ?=Ceo#Er  
contract 合同   %|H]T]s  
control account 統制賬戶   :|V650/  
copyright 版權   vE(]!CB  
corporation 公司   =A,B'n\R  
cost 成本   M2c
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cost accounting 成本會計   Nxt:U{`T'  
cost of labour 勞工成本   *D%w r'!>  
cost of production 生產成本   k vZw4Pk  
cost of manufacture 製造成本   *ilh/Hd>  
cost of sales 銷貨成本   P,pC Z+H  
cost price 成本價格   NL:-3W7 vf  
credit 貸方   $#f_p-N  
credit note 收款通知單   h'em?fN(  
creditor 債權人   +:^l|6%}  
crossed check 橫線支票   FLG"c690  
current account 往來活期賬戶   T=YVG@fm?  
current asset 流動資產   rAP="H<  
current liability 流動負債   : 8OT  
current profit and loss 本期損益   MkMDI)Y|  
debit 借方   A3tv'-e9  
debt 債務   K!\v?WbF  
debtor 債務人   [(Z(8{3i  
deed 契據   }y*D(`  
deferred assets 遞延資產   5B)&;[  
deferred liabilities 遞延負債   kF^4kCJ@  
delivery 交貨   X7-*`NI^  
delivery expense 送貨費    I\_2=mL  
delivery order 出貨單  
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demand draft 即期匯票   u3qxG3  
demand note 即期票據   ?`e@ o?  
demurrage charge 延期費   zB0*KgAn{  
deposit 存款   s.7=!JQ#]p  
deposit slip 存款單   4F.,Y3  
depreciation 折舊   A'`F Rx(  
direct cost 直接成本   LQk^l`  
direct labour 直接人工   jC[
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director 董事   !y XGAg,  
discount 折扣   Z:^#9D{  
discount on purchase 進貨折扣   IH=$ wc  
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