[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。   }RoM N$r  
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acceptance 承兌   RcHyePuF)R  
account 賬戶   _nTjCN625  
accountant 會計員   +T4<}+n  
accounting 會計   !-;Me&"I=`  
accounting system 會計制度   s]2k@3|e  
accounts payable 應付賬款    vb70~k  
accounts receivable 應收賬款   m' aakq  
accumulated profits 累積利益   Cu|n?Uk  
adjusting entry ?#123;整記錄   {fGi:b\[ 8  
adjustment ?#123;整   h1Q7(8=Eg  
administration expense 管理費用   v=`VDQWq  
advances 預付   g`&pQ%|=  
advertising expense 廣告費   chiQ+  
agency 代理   N.
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agent 代理人   Y.hrU*[J0  
agreement 契約   uZQ)A,#n;  
allotments 分配數   9(@bjL465  
allowance 津貼  
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amalgamation 合併   `9wz:s QtP  
amortization 攤銷   5jsnE )  
amortized cost 應攤成本   Hu'c)|~f  
annuities 年金   ->j9(76"  
applied cost 已分配成本   D<rjxP  
applied expense 已分配費用   :
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applied manufacturing expense 己分配製造費用   4 5Ql7~  
apportioned charge 攤派費用   KlrKGmy,)  
appreciation 漲價   T}\U:@b  
article of association 公司章程   G;^iwxzhO  
assessment 課稅   Ia(A&Za  
assets 資產   yDyq. -Q  
attorney fee 律師費   DvhK0L*Qr  
audit 審計   z.jGVF4  
auditor 審計員   xw=B4u'z  
average 平均數   1fC|_V(0  
average cost 平均成本   95H`-A  
bad debt 壞賬   |YlUt~H>  
balance 餘額   %`}Qkb/Lyh  
balance sheet 資產負債表   >"Hj=?  
bank account 銀行賬戶   DL~LSh  
bank balance 銀行結存   5Pr<%}[S^  
bank charge 銀行手續費   / _cOg? o  
bank deposit 銀行存款   HQE#O4  
bank discount 銀行貼現   v:vA=R2  
bank draft 銀行匯票   ,:v}gS?Uq  
bank loan 銀行借款   Us%VBq  
bank overdraft 銀行透支   i>rn!?b  
bankers acceptance 銀行承兌   "qDEI}  
bankruptcy 破產   qt1#P  
bearer 持票人   lLg23k{'  
beneficiary 受益人   $GPA6  
bequest 遺產   v\HGL56T  
bill 票據   F_-yT[i  
bill of exchange 匯票   w?5b:W
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bill of lading 提單   `n%~#TJ  
bills discounted 貼現票據   Dnp^yqz*  
bills payable 應付票據   od|pI5St  
bills receivable 應收票據    c\x?k<=  
board of directors 董事會   B;-oa;m:E=  
bonds 債券   ;0BCM(>Wo  
bonus 紅利   `Y[zF1$kz^  
book value 賬面價值   kB8
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bookkeeper 簿記員   +fwq9I>L  
bookkeeping 簿記   |4'E&(BU-  
branch office general ledger 支店往來賬戶   @vv`86bm  
broker 經紀人   r*3;gyG.,#  
brought down 接前   2GD%=rP2]  
brought forward 接上頁   U .rH,`  
budget 預算  
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by-product 副產品   \fKv+  
by-product sales 副產品銷售   iA< EJ  
capital 股本   7; _5[_  
capital income 資本收益   *i\7dJ Dj  
capital outlay 資本支出   >?DrC/  
capital stock 股本   Qv?jo(]  
capital stock certificate 股票   %|u"0/  
carried down 移後   r|#4+'  
carried forward 移下頁   %_z]iz4  
cash 現金   HKh)T$IZM  
cash account 現金賬戶   w"sRK  
cash in bank 存銀行現金   wj?fr?  
cash on delivery 交貨收款   bWyXDsr+  
cash on hand 庫存現金   F^w0TD8  
cash payment 現金支付   'shOSB  
cash purchase 現購   -kJF@w6u  
cash sale 現沽   *(HH71Y  
cashier 出?#123;員   ogPfz/ hw  
cashiers check 本票   `\qU.m0(j  
certificate of deposit 存款單折   r&H>JCRZ<=  
certificate of indebtedness 借據   ;m&f Vp  
certified check 保付支票   X%gJ,c(4  
certified public accountant 會計師   EU\1EBT^  
charges 費用   Z>{8FzP.F  
charge for remittances 匯水手續費   JLeV@NO  
charter 營業執照   Y
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chartered accountant 會計師   Fq{nc]L6  
chattles 動產   F6 UOo.L)I  
check 支票   9!R!H&  
che stub 支票存根   9~4Kbmr>q  
closed account 己結清賬戶   a$KM q>  
closing 結算   dXOjaS# ~  
closing entries 結賬紀錄   cAL&>T  
closing stock 期末存貨   (V+(\<M  
closing the book 結賬   %%f=aPw  
columnar journal 多欄日記賬   ``O\'{o &  
combination 聯合   n XQg(!  
commission 佣金   hR?rZUl2M  
commodity 商品   J6Kfz~%  
common stock 普通股   `& +L/  
company 公司   U?}Maf  
compensation 賠償   lF#Kg!-l  
compound interest 複利   mg3jm  
consignee 承銷人   "=RB #  
consignment 寄銷   0xjV*0?s  
consignor 寄銷人   Ea3tF0{  
consolidated balance sheet 合併資產負債表   %
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consolidated profit and loss account 合併損益表   nU`;MW/^w  
consolidation 合併   Le}q>>o;q  
construction cost 營建成本   =6 [!'K  
construction revenue 營建收入   aNwDMd^+  
contract 合同   wU
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control account 統制賬戶   c1z5t]d  
copyright 版權   Q/+a{m0f  
corporation 公司   {vU '>pp  
cost 成本   ;3-ssF}k*  
cost accounting 成本會計   ROfmAc  
cost of labour 勞工成本   1n5&PNu  
cost of production 生產成本   C=Zuy^  
cost of manufacture 製造成本   tF;aB*  
cost of sales 銷貨成本   NR3IeTd  
cost price 成本價格   L Y
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credit 貸方   U%#=d@?  
credit note 收款通知單   M,[ClQ 9  
creditor 債權人   /@OGYYH,M  
crossed check 橫線支票   Eod2vr=Q  
current account 往來活期賬戶   b/G0EcRw+  
current asset 流動資產   (g;Ff`P Pc  
current liability 流動負債   g>Z1ZK0;M  
current profit and loss 本期損益   ?K]k(ZV_+Y  
debit 借方   fHgfI@{=j  
debt 債務   mEqV&M1;7l  
debtor 債務人   i<T`]g  
deed 契據   6?Wsg`9  
deferred assets 遞延資產   UC0 yrV  
deferred liabilities 遞延負債   kxO$Uk&TX  
delivery 交貨  
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delivery expense 送貨費   oNdO@i%.q4  
delivery order 出貨單   q8p 'bibY  
demand draft 即期匯票   =];FojC6I  
demand note 即期票據   D +oo5  
demurrage charge 延期費   7,jqA"9  
deposit 存款   RXP"v-  
deposit slip 存款單   NT nn!k  
depreciation 折舊   gf!j|O;  
direct cost 直接成本   !F%dE!  
direct labour 直接人工   3)7'dM  
director 董事   ;P{ *'@  
discount 折扣   II2oV}7?  
discount on purchase 進貨折扣   6?`py}:  
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