[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。   @}^VA9ULK  
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acceptance 承兌   b$Ei>%'/";  
account 賬戶   $2]>{g  
accountant 會計員   Z1$S(p=)L  
accounting 會計   MYJMZ3qBi  
accounting system 會計制度   I=Y_EjZD  
accounts payable 應付賬款   asQ^33g z  
accounts receivable 應收賬款   ',Z]w;D!G
 
accumulated profits 累積利益   5l,Lp'k  
adjusting entry ?#123;整記錄   6*1f -IbV  
adjustment ?#123;整   ,<7 HLV  
administration expense 管理費用   oG hMO  
advances 預付   /ZL6g RRA|  
advertising expense 廣告費   $BLd>gTzmv  
agency 代理   ~md06"AYJ  
agent 代理人   p")"t`k7  
agreement 契約   KAVkYL0  
allotments 分配數   M`iE'x  
allowance 津貼    +s7w@  
amalgamation 合併   ',D%,N}J  
amortization 攤銷   h`vT[u~l  
amortized cost 應攤成本   19[.&-u"  
annuities 年金   C!1)3w|  
applied cost 已分配成本   +~==qLsU  
applied expense 已分配費用   Y~r)WV!G  
applied manufacturing expense 己分配製造費用   ?{L'd  
apportioned charge 攤派費用   A*|\E:fo  
appreciation 漲價   EIpz-"S  
article of association 公司章程   wS
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assessment 課稅   RA){\~@wC  
assets 資產   <jaQ0S{|  
attorney fee 律師費   xMpgXB!'  
audit 審計   WFmW[< g  
auditor 審計員   cUw$F{|W  
average 平均數   ?oV|.LM:W  
average cost 平均成本   &-
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bad debt 壞賬   A^|~>9  
balance 餘額   =<TJ[,h et  
balance sheet 資產負債表   f"4w@X2F  
bank account 銀行賬戶   NE &{_i!  
bank balance 銀行結存   n0V^/j}  
bank charge 銀行手續費   S*76V"")  
bank deposit 銀行存款   On[yL$?  
bank discount 銀行貼現   SC3_S.  
bank draft 銀行匯票   #oR@!?  
bank loan 銀行借款   ]T.+(\I  
bank overdraft 銀行透支   ,nV4%Aa  
bankers acceptance 銀行承兌   z$ {[Z=  
bankruptcy 破產   00r7trZW^  
bearer 持票人   iG=Di)O  
beneficiary 受益人   gC_KT,=H;  
bequest 遺產   U?5G%o(q  
bill 票據   .F$cR^i5u  
bill of exchange 匯票   \#N?  
bill of lading 提單   i If?K%M7  
bills discounted 貼現票據   _S-@|9\&#  
bills payable 應付票據   Otf{)f  
bills receivable 應收票據   $(*>]
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board of directors 董事會   @a 7U0$,O#  
bonds 債券   h7o.RRhK  
bonus 紅利   OpK_?XG  
book value 賬面價值   <:8Ew  
bookkeeper 簿記員   O*W<za;  
bookkeeping 簿記   0f'LXn  
branch office general ledger 支店往來賬戶   kZi/2UA5Z  
broker 經紀人   MY}K.^4^  
brought down 接前   [r'A8!/|[  
brought forward 接上頁   Cbm^: _LR  
budget 預算   {.y_{yWo  
by-product 副產品   #~.RJ%  
by-product sales 副產品銷售   deTD|R  
capital 股本   ^r mQMjF  
capital income 資本收益   P|C 5k5  
capital outlay 資本支出   wTG(U3{3K
 
capital stock 股本   qL[SwEc  
capital stock certificate 股票   l@-h.tS  
carried down 移後   f/iM I)J  
carried forward 移下頁   1xh7KBr,  
cash 現金   :3b02} b7  
cash account 現金賬戶   <td]k%*+  
cash in bank 存銀行現金   JO90TP $  
cash on delivery 交貨收款   t*u#4I1  
cash on hand 庫存現金   }6=)w@v  
cash payment 現金支付   MX.?tN#F|H  
cash purchase 現購   1X9s\JKQ  
cash sale 現沽   Wcm8,?*  
cashier 出?#123;員   LhM$!o?W  
cashiers check 本票   *;~u 5y2b  
certificate of deposit 存款單折   gU NWM^n  
certificate of indebtedness 借據   U4yl{?  
certified check 保付支票   KC9e{  
certified public accountant 會計師   #N'9 w .  
charges 費用   4z9lk^#"X  
charge for remittances 匯水手續費   ^H{YL
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charter 營業執照   G.v(2~QFd  
chartered accountant 會計師   k}NM]9EAE  
chattles 動產   E0EK88  
check 支票   $ ]#WC\Hv  
che stub 支票存根   CH;U_b  
closed account 己結清賬戶    KLE)+|  
closing 結算   Ym!e}`A\F  
closing entries 結賬紀錄   j0V/\Ep)T<  
closing stock 期末存貨   )5gj0#|CG@  
closing the book 結賬   ,]W|"NUI  
columnar journal 多欄日記賬   "k{so',7z  
combination 聯合   Y$]zba  
commission 佣金  

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commodity 商品   4KnBb_w  
common stock 普通股   1EEcNtpub]  
company 公司   -)VjjKz]8  
compensation 賠償   y_=y%  
compound interest 複利   q CYu@Ho  
consignee 承銷人   PPIO<K 3`  
consignment 寄銷   M*kE |q/K  
consignor 寄銷人   6=;(~k&x9:  
consolidated balance sheet 合併資產負債表   &ah%^Z4um  
consolidated profit and loss account 合併損益表   k
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consolidation 合併  
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construction cost 營建成本   31alQ\TH  
construction revenue 營建收入   {7z]+h  
contract 合同   .hR <{P  
control account 統制賬戶   Y%;X7VxU*  
copyright 版權   X.k8w\~  
corporation 公司   }6/M5zF3  
cost 成本   ,6X;YY  
cost accounting 成本會計   jqc}mI\#  
cost of labour 勞工成本   6&ut r!\ 7  
cost of production 生產成本   1p$(\
 
cost of manufacture 製造成本   kaB|+U9^  
cost of sales 銷貨成本   h%ys::\zF  
cost price 成本價格   dB0#EJaE  
credit 貸方   M-Efe_VRQc  
credit note 收款通知單   >Wt@O\k  
creditor 債權人   -oyA5Yx0  
crossed check 橫線支票   &l1t5 !  
current account 往來活期賬戶   f(D'qV T{  
current asset 流動資產   RBn/7  
current liability 流動負債   J'X}6Q  
current profit and loss 本期損益   `y.4FA4"8  
debit 借方   K6p\ >J  
debt 債務   B?=R= p  
debtor 債務人   %"A8Af**I  
deed 契據   N wk  
deferred assets 遞延資產   PKrG6% W+  
deferred liabilities 遞延負債   )LFbz#;Y  
delivery 交貨   B]G2P`sN  
delivery expense 送貨費   Za|iU`e\  
delivery order 出貨單   |nx3x   
demand draft 即期匯票   w)+1^eW  
demand note 即期票據   Cy$~H  
demurrage charge 延期費   )H W   
deposit 存款   8fP2qj0  
deposit slip 存款單   *P= 3Pl?j  
depreciation 折舊   |w|c!;,  
direct cost 直接成本   )y*&&q   
direct labour 直接人工   $5 mGYF]  
director 董事   yO)xN=o^\  
discount 折扣   B1 }-   
discount on purchase 進貨折扣   gPk,nB  
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