[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。   -4.+
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acceptance 承兌   h1xYQF_`Z  
account 賬戶    TeHR,GB  
accountant 會計員   bTJ7RqL  
accounting 會計   #H|]F86(  
accounting system 會計制度   K=V)"v5o3  
accounts payable 應付賬款   92EvCtf  
accounts receivable 應收賬款   yfj<P/aA+  
accumulated profits 累積利益   %j yLRT]H  
adjusting entry ?#123;整記錄   BO^e.iB/  
adjustment ?#123;整   ].eGsh2  
administration expense 管理費用   EyhQjsaT  
advances 預付   72aj4k]^  
advertising expense 廣告費   :EZTJu  
agency 代理   |2Q;SaI^\  
agent 代理人   qSON3Iid  
agreement 契約   x@yF|8  
allotments 分配數   E8/P D  
allowance 津貼   8d-_'MXk3  
amalgamation 合併   Tw$lakw  
amortization 攤銷   Hc71 .rqS  
amortized cost 應攤成本    C+_ NG  
annuities 年金   YkTEAI|i  
applied cost 已分配成本   =KkHck33  
applied expense 已分配費用   a!;?!f-i  
applied manufacturing expense 己分配製造費用   UPH:$Fk&  
apportioned charge 攤派費用   YQ&Xd/z-  
appreciation 漲價   @#n
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article of association 公司章程   s{!F@^a  
assessment 課稅   |VIBSty2d  
assets 資產   t<rhrW75P  
attorney fee 律師費   ,`K'qms  
audit 審計   AkGCIn3  
auditor 審計員   13Q|p,^R  
average 平均數   zUeS7\(l  
average cost 平均成本   Pl U!-7  
bad debt 壞賬   ip~PF5  
balance 餘額   J?HYN%  
balance sheet 資產負債表   ? r^+-  
bank account 銀行賬戶   _jp8;M~Z  
bank balance 銀行結存   6#v"+V  
bank charge 銀行手續費   t68h$u  
bank deposit 銀行存款   k \|Hd"T  
bank discount 銀行貼現   \59+JLmP4  
bank draft 銀行匯票   &{99Owqg  
bank loan 銀行借款   |:C=j/f   
bank overdraft 銀行透支   @wbV@  
bankers acceptance 銀行承兌   M(xd:Fa?  
bankruptcy 破產   42mdak}\  
bearer 持票人   |nIm$
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beneficiary 受益人   |oa9 g2  
bequest 遺產   - 3kg,=HU;  
bill 票據   r\Zz=~![<  
bill of exchange 匯票   >J+hu;I5  
bill of lading 提單   pno]Bld'z  
bills discounted 貼現票據   Z8Qmj5'[  
bills payable 應付票據   S 7RB`I5  
bills receivable 應收票據   QOMh"wC3  
board of directors 董事會   8sLp! O;f2  
bonds 債券   s+l)Q  
bonus 紅利   1jpcoJ@s  
book value 賬面價值   F.zn:yX5  
bookkeeper 簿記員   Mz_*`lRN  
bookkeeping 簿記   SnRk ` 5t  
branch office general ledger 支店往來賬戶   7EO/T,{a  
broker 經紀人   Nw* >$v  
brought down 接前   yc?+L;fN  
brought forward 接上頁   s0WI93+z  
budget 預算   @#x h)"}  
by-product 副產品   $5Jo%K%  
by-product sales 副產品銷售   NLf6}  
capital 股本   >d%;+2  
capital income 資本收益   =y.?=`"  
capital outlay 資本支出   C;QIp6"1  
capital stock 股本   Tapj7/0`   
capital stock certificate 股票   D<78Tm x  
carried down 移後  
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carried forward 移下頁   l@Uo4b^4x  
cash 現金   kO>F, M  
cash account 現金賬戶   V*U{q%p(  
cash in bank 存銀行現金   6SJ  
cash on delivery 交貨收款   B_$hi=?TTd  
cash on hand 庫存現金   d ]R&mp|'  
cash payment 現金支付   'tm%3` F  
cash purchase 現購   B@U;[cO&  
cash sale 現沽   5srj|'ja  
cashier 出?#123;員   $)8b)Tb  
cashiers check 本票   [oqb@J2  
certificate of deposit 存款單折   Z:j6AF3;  
certificate of indebtedness 借據   3Uw}!>`%  
certified check 保付支票   ~\<aj(m(|  
certified public accountant 會計師   e:#c\Ay+  
charges 費用   qVjl8%)  
charge for remittances 匯水手續費   uY{V^c#mv  
charter 營業執照   h2<Y*j  
chartered accountant 會計師   wC{?@h  
chattles 動產   ~;> p sNy  
check 支票   OiAP%7i9  
che stub 支票存根   +X #JCLD  
closed account 己結清賬戶   b+7 !$  
closing 結算   qD0sD2 x  
closing entries 結賬紀錄   p}I,!~}  
closing stock 期末存貨   QU{ |S.\  
closing the book 結賬   D; i%J  
columnar journal 多欄日記賬   jg%HaA<zO  
combination 聯合   %\<SSp^n  
commission 佣金   kB:6e7D|[  
commodity 商品   `_M*2(rt  
common stock 普通股   AM?6 2  
company 公司   )4u6{-|A  
compensation 賠償   *c<0cHv*  
compound interest 複利   A"ApWJ3  
consignee 承銷人   @'XxMO[Z!<  
consignment 寄銷   1HPYW7jk@"  
consignor 寄銷人   Y;n;7M<F  
consolidated balance sheet 合併資產負債表   fdk]i/*)  
consolidated profit and loss account 合併損益表   L!2BE[~  
consolidation 合併   /-J12O  
construction cost 營建成本   =GGt:3Kx-  
construction revenue 營建收入   1FC' iGI  
contract 合同   98"/]ER
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control account 統制賬戶   ~m@v ~=  
copyright 版權   N!RkV\:X  
corporation 公司   H! IL5@@K  
cost 成本   GBMCw   
cost accounting 成本會計   01~&H8 =  
cost of labour 勞工成本   xweV8k/  
cost of production 生產成本   [3&Y* W  
cost of manufacture 製造成本   HH`G/(a  
cost of sales 銷貨成本   |^ K"#K  
cost price 成本價格   gpt98:w:  
credit 貸方   3JnBKh\n  
credit note 收款通知單   >M1m(u84#  
creditor 債權人   Qqju6}+  
crossed check 橫線支票   X"'c2gaa_  
current account 往來活期賬戶   7=Vs1TVc  
current asset 流動資產   o'uv5asdb  
current liability 流動負債   r0 mXRZC  
current profit and loss 本期損益   _@-D/g  
debit 借方   fYv= yP~  
debt 債務   tp4/c'w;)J  
debtor 債務人   5 *w a  
deed 契據   %(72+B70R  
deferred assets 遞延資產   \:`'!X1*U  
deferred liabilities 遞延負債   ~i3/Ec0\  
delivery 交貨   MGoYL\  
delivery expense 送貨費   7*D*nY4+  
delivery order 出貨單   G?`x$UU  
demand draft 即期匯票   \(m_3 H  
demand note 即期票據   <[N"W82p  
demurrage charge 延期費   _4H}OGZI  
deposit 存款    3)5Gzn  
deposit slip 存款單   e7fA-, DV  
depreciation 折舊   C9?R*2L>  
direct cost 直接成本   ~KtA0BtC  
direct labour 直接人工   aN \psg  
director 董事   bu&x& M*  
discount 折扣   [;IW'cXNq  
discount on purchase 進貨折扣   mn5
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