[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。   Ads^y`b  
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acceptance 承兌   LpF6e9V\Wp  
account 賬戶   1yE~#KpH  
accountant 會計員   $~9U-B\  
accounting 會計   t8^*s<O  
accounting system 會計制度   RP(FV<ot  
accounts payable 應付賬款   |Z"hq  
accounts receivable 應收賬款   .t}nznh  
accumulated profits 累積利益   RhDa`kV%t  
adjusting entry ?#123;整記錄   ?pxx,o6l  
adjustment ?#123;整   dYO87
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administration expense 管理費用   9GQTe1[t4  
advances 預付   S@*@*>s^  
advertising expense 廣告費   979L]H#  
agency 代理   Uz62!)  
agent 代理人   v'iQLUgI  
agreement 契約   ;j52a8uE'}  
allotments 分配數   W>,b1_k c  
allowance 津貼   JE?XZp@V  
amalgamation 合併   F'h[g.\}  
amortization 攤銷   3Yr  
amortized cost 應攤成本   @D7cv"   
annuities 年金   CP?\'a"Kt  
applied cost 已分配成本   *
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applied expense 已分配費用   \ KPz  
applied manufacturing expense 己分配製造費用   @r .K>+1  
apportioned charge 攤派費用   >%W"u`Q  
appreciation 漲價   0u0Hl%nl  
article of association 公司章程   ?c43cYb  
assessment 課稅   |X_yL3`Zb  
assets 資產   y[$e]N  
attorney fee 律師費   R2;-WxnN]  
audit 審計   -'I)2/% g  
auditor 審計員   'uPqe.#?  
average 平均數   )^r4|WYyt  
average cost 平均成本   #G\)ZheG  
bad debt 壞賬   (d~'H{q  
balance 餘額   xAoozDj  
balance sheet 資產負債表   M1 oCa,8M+  
bank account 銀行賬戶   ?Dfgyz  
bank balance 銀行結存   ~E`l4'g?  
bank charge 銀行手續費   r
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bank deposit 銀行存款   XCt}>/"s\h  
bank discount 銀行貼現   3Zbvf^  
bank draft 銀行匯票   2h/`RefHJ  
bank loan 銀行借款   g:*yjj  
bank overdraft 銀行透支   /Ia#udkNMp  
bankers acceptance 銀行承兌   IYj-cm  
bankruptcy 破產   fNlU c  
bearer 持票人   FB</~ g  
beneficiary 受益人   y%T'e(5Ed  
bequest 遺產   CE+\|5u W  
bill 票據   gmM79^CEF  
bill of exchange 匯票   T[7-3[w<)  
bill of lading 提單   t[DXG2&  
bills discounted 貼現票據   8 {QvB"w  
bills payable 應付票據   zz$*upxK  
bills receivable 應收票據   V1Fdt+#  
board of directors 董事會   Jl4zj>8~  
bonds 債券   @ 8SYV}0 H  
bonus 紅利   ?vk &k(FT  
book value 賬面價值   UV:_5"-  
bookkeeper 簿記員   iK dC2m  
bookkeeping 簿記   %f>V\z_C  
branch office general ledger 支店往來賬戶   N8!B2uPQ  
broker 經紀人   0ogTQ`2Z:  
brought down 接前   SIg=_oa  
brought forward 接上頁   p2cKtk+  
budget 預算   MbJV)*Q  
by-product 副產品   ^h' wZ7-\  
by-product sales 副產品銷售   rA_e3L@v#[  
capital 股本   {0[qERj"z  
capital income 資本收益   ho0T$hB  
capital outlay 資本支出   iaR'):TD  
capital stock 股本   g{nu3F}8){  
capital stock certificate 股票   iveWau292  
carried down 移後   _@HMk"A  
carried forward 移下頁   rfK%%-  
cash 現金   |D<~a(0  
cash account 現金賬戶   ]pFYAe ?  
cash in bank 存銀行現金   dvUJk<;w  
cash on delivery 交貨收款   4w\')@`[jk  
cash on hand 庫存現金   T}g;kppC  
cash payment 現金支付   PvO>}(=  
cash purchase 現購   v/(< fI^  
cash sale 現沽   6>KDK<5NQ  
cashier 出?#123;員   gTs5xDvJ  
cashiers check 本票   ~s !+9\Fi  
certificate of deposit 存款單折   gB&'MA!  
certificate of indebtedness 借據   l3.HL> o  
certified check 保付支票   ;BpuNB  
certified public accountant 會計師   CjD2FnjT  
charges 費用   xro  
charge for remittances 匯水手續費   o^lKM?t  
charter 營業執照   i)eub`uMy  
chartered accountant 會計師   =0O`VSb  
chattles 動產   ?z? IEj}  
check 支票   *)"` v]  
che stub 支票存根   P=eL24j  
closed account 己結清賬戶   zm_mLk$4H  
closing 結算   ^[5yff 4  
closing entries 結賬紀錄   :xv"m {8+  
closing stock 期末存貨   6o {41 @v(  
closing the book 結賬   |2^cPnv?G&  
columnar journal 多欄日記賬   8+lM6O ~!  
combination 聯合   c7sW:Yzil  
commission 佣金   e)
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commodity 商品   @y)fR.!)1$  
common stock 普通股   o-49o5:1  
company 公司   &;*jMu6  
compensation 賠償   A L

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compound interest 複利   ,US]  
consignee 承銷人   8 \%*4L'  
consignment 寄銷   -3F|)qwK  
consignor 寄銷人   ECQ>VeP  
consolidated balance sheet 合併資產負債表   #dU-*wmJ  
consolidated profit and loss account 合併損益表   PT|t6V"wd  
consolidation 合併   ]iYjS  
construction cost 營建成本   h=?#D0  
construction revenue 營建收入   -Y;(yTtz  
contract 合同   s [@II]  
control account 統制賬戶   z[[|'02{  
copyright 版權   qMKXS,s  
corporation 公司   vz/.*u  
cost 成本   iVwI}%k  
cost accounting 成本會計   x2(
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cost of labour 勞工成本   Uz[#t1*  
cost of production 生產成本   #r>  
cost of manufacture 製造成本   ^
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cost of sales 銷貨成本   .kyp5CD}4  
cost price 成本價格   \"|E8A6/  
credit 貸方   &n91f   
credit note 收款通知單   x^xlH!Sc  
creditor 債權人   w%KU@$  
crossed check 橫線支票   Z;-=x p
 
current account 往來活期賬戶   FK{Vnj0  
current asset 流動資產   ~*ST fyFw  
current liability 流動負債   2E;UHR  
current profit and loss 本期損益   7c5+8k3  
debit 借方   Fzt{^%\`  
debt 債務   MB%yC]w8  
debtor 債務人   dXg.[|S*  
deed 契據   vYcea  
deferred assets 遞延資產   J7c( qGJI2  
deferred liabilities 遞延負債   [x{'NwP?  
delivery 交貨   criOJ-  
delivery expense 送貨費   zU}Ru&T9  
delivery order 出貨單   h3[^uYe  
demand draft 即期匯票   *@^9]$*$  
demand note 即期票據   ViKN| W>T  
demurrage charge 延期費   lhZXq!2p  
deposit 存款   k><k|P[|  
deposit slip 存款單   e5W 8YNA  
depreciation 折舊   Pp#  
direct cost 直接成本   a9}7K/Y=d  
direct labour 直接人工   CD]"Q1 t}  
director 董事   ( kCzz-_\  
discount 折扣   z.P<)[LUc  
discount on purchase 進貨折扣   bbddbRj;  
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