[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。   Zs!)w9y&V  
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acceptance 承兌   :Vq gmn  
account 賬戶   9I/o;Js  
accountant 會計員   Nko;I?Fn  
accounting 會計   A(#hyb#  
accounting system 會計制度   b9HE #*d,  
accounts payable 應付賬款   ['m@RJm+  
accounts receivable 應收賬款   0V*L",9M  
accumulated profits 累積利益   $H^hK0?'  
adjusting entry ?#123;整記錄   VF=$'Bl|  
adjustment ?#123;整   %(b`i C9  
administration expense 管理費用   pLL ^R  
advances 預付   Kd CPt!  
advertising expense 廣告費   N4"%!.Y  
agency 代理   D!TL~3d 1  
agent 代理人   M")v ph^  
agreement 契約   BuI&kU,WY  
allotments 分配數   \}t(g}7T  
allowance 津貼   nK Rx_D$d  
amalgamation 合併   '6u;KIG
 
amortization 攤銷   6R5) &L  
amortized cost 應攤成本   _I+#K M  
annuities 年金   @jg*L2L6  
applied cost 已分配成本   DGdSu6s$  
applied expense 已分配費用   <pRb#G"  
applied manufacturing expense 己分配製造費用   Q~]#x![u0  
apportioned charge 攤派費用   P5Ms X~mT  
appreciation 漲價   y1^<!I  
article of association 公司章程   t#oJr2  
assessment 課稅   <T:u&Ic  
assets 資產   m6QlIdl  
attorney fee 律師費   {$4fRxj  
audit 審計   N5[QQtQ  
auditor 審計員   95>(NwST4  
average 平均數   K[PIw}V$?:  
average cost 平均成本   pUZe.S>G  
bad debt 壞賬   rC}r99Pe:x  
balance 餘額   ZffK];D  
balance sheet 資產負債表   =:mD)oX*  
bank account 銀行賬戶   8a|p`)lT  
bank balance 銀行結存   XJDp%B  
bank charge 銀行手續費   "n:z("Q*  
bank deposit 銀行存款   0Z8K+,'!  
bank discount 銀行貼現   WMZ&LlB%  
bank draft 銀行匯票   2Q,e1'=  
bank loan 銀行借款   wz31e
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bank overdraft 銀行透支   i[@*b/A  
bankers acceptance 銀行承兌   5`*S'W}\>  
bankruptcy 破產   ` *x;&.&v  
bearer 持票人   6<.Ma7)lA  
beneficiary 受益人   ]wWN~G)2lV  
bequest 遺產   |Spy |,/  
bill 票據   `$SX%AZA  
bill of exchange 匯票   w
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bill of lading 提單   PYPs64kNC]  
bills discounted 貼現票據   ?SRG;G
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bills payable 應付票據   f"q='B9_T\  
bills receivable 應收票據   DzYi> E:*  
board of directors 董事會   3i=+ [  
bonds 債券   L |EvI.f
 
bonus 紅利   +rfw)c'  
book value 賬面價值   #GT/Q3{C  
bookkeeper 簿記員   BV" 7Wp;  
bookkeeping 簿記   lNowH0K!D  
branch office general ledger 支店往來賬戶   uj,YCJ8UZs  
broker 經紀人   6%~ Z^>`N  
brought down 接前   r ,D T>  
brought forward 接上頁   .&=nP?ZPC6  
budget 預算   .Ebg>j:\  
by-product 副產品   ,1EyT>  
by-product sales 副產品銷售   c#|!^gjf  
capital 股本   h7f&7v  
capital income 資本收益   s"?Z jV)`  
capital outlay 資本支出   $3zs?Fd`  
capital stock 股本   v#{Sx>lO  
capital stock certificate 股票   yt}Ve6 m  
carried down 移後   !#` .Mv Z  
carried forward 移下頁   BSYJ2  
cash 現金   _so\h.lt  
cash account 現金賬戶   W2P(!q>r]  
cash in bank 存銀行現金   pZUckQ  
cash on delivery 交貨收款   EE(1;]d-  
cash on hand 庫存現金   #mLF6"A  
cash payment 現金支付   d5T M_C  
cash purchase 現購   FY+0r67]  
cash sale 現沽   "MQy>mD6  
cashier 出?#123;員   \]dx;,T  
cashiers check 本票   G?)NDRM  
certificate of deposit 存款單折   <]xG d!x$  
certificate of indebtedness 借據   9`VgD<?v  
certified check 保付支票   ZpvURp,I  
certified public accountant 會計師   q">lP(t  
charges 費用   xCGa3X  
charge for remittances 匯水手續費   XFKe6:  
charter 營業執照   w$8Su
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chartered accountant 會計師   Vw:.'-Oi  
chattles 動產   P|HxD0c^u  
check 支票   #N9^C@  
che stub 支票存根   $_IvzbOh  
closed account 己結清賬戶   }vzP\  
closing 結算   z)p( l!  
closing entries 結賬紀錄   b5lZ||W.  
closing stock 期末存貨   kk#%x#L[  
closing the book 結賬   FFX-kS  
columnar journal 多欄日記賬   `,a6su (?  
combination 聯合   OV/H&fe  
commission 佣金   CC&opC  
commodity 商品   15dhr]8E  
common stock 普通股   p^QZGu-.W  
company 公司   dJxdr
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compensation 賠償   1c8Nr&Jl  
compound interest 複利   dZ}gf}.v  
consignee 承銷人   @i2"+_}*  
consignment 寄銷   EZnXS"z  
consignor 寄銷人   3kfrOf.4h  
consolidated balance sheet 合併資產負債表   |2t g3m@  
consolidated profit and loss account 合併損益表   hS&3D6Gt  
consolidation 合併   4FrP%|%E~  
construction cost 營建成本   xe?!UCUb@  
construction revenue 營建收入   4A0 ,N8ja}  
contract 合同   !Q[j;f   
control account 統制賬戶   *g7BR`Bt]z  
copyright 版權   Io_bS+  
corporation 公司   ?1Os%9D*  
cost 成本   t7GK\B8:  
cost accounting 成本會計   w]L^)_'Th  
cost of labour 勞工成本   q[?xf3  
cost of production 生產成本   r{\c.\  
cost of manufacture 製造成本   ls[0X82F
 
cost of sales 銷貨成本   j=|cx+nb  
cost price 成本價格   Nini8@d  
credit 貸方   oP>+2.i  
credit note 收款通知單   oVlh4"y#Lf  
creditor 債權人   4^uQB(}Z  
crossed check 橫線支票   K(jo[S  
current account 往來活期賬戶   FK;3atrz  
current asset 流動資產   }fC=  
current liability 流動負債   _EPfeh;  
current profit and loss 本期損益   FgwIOpqE*  
debit 借方   RfoEHN  
debt 債務   709/'#- ^  
debtor 債務人   h;TN$ /
 
deed 契據   }jE[vVlRw  
deferred assets 遞延資產   xhcFZTj/(  
deferred liabilities 遞延負債   lo!^h]iE!  
delivery 交貨   '#<4oW\]  
delivery expense 送貨費   Xz,fjKUnN  
delivery order 出貨單   $'*q]]  
demand draft 即期匯票   p"@[2hK  
demand note 即期票據   *Wj]e%  
demurrage charge 延期費   ;f?suawMv  
deposit 存款   _c !$K#Yl{  
deposit slip 存款單   ?Vre"6U  
depreciation 折舊   TXL!5, X_  
direct cost 直接成本   <n1panS  
direct labour 直接人工   '`s+e#rs4{  
director 董事   [&(~{#} M:  
discount 折扣   ^sVr#T  
discount on purchase 進貨折扣   gOy
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