[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。   +_|M*%  
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acceptance 承兌   \m1r(*Ar  
account 賬戶   *LOpbf  
accountant 會計員   t/yGMR=  
accounting 會計   A-aukJg9  
accounting system 會計制度   K||9m+  
accounts payable 應付賬款   kLU$8L  
accounts receivable 應收賬款   ZMids"Xdf  
accumulated profits 累積利益   )?^0<l#s  
adjusting entry ?#123;整記錄   z\*ii<-@  
adjustment ?#123;整   vg&Dr  
administration expense 管理費用   EjV,&7o)  
advances 預付   B _i@D?bTD  
advertising expense 廣告費   <_=a1x  
agency 代理    Aa[p7{e  
agent 代理人   #WwQ^6ESc  
agreement 契約   /Z';#G,z  
allotments 分配數   s+YQ :>F  
allowance 津貼   *F1!=:&s  
amalgamation 合併   Q9tBHz  
amortization 攤銷   %*>=L$A  
amortized cost 應攤成本   l3R`3@  
annuities 年金   *>h"}e41  
applied cost 已分配成本   r@5_LD@f  
applied expense 已分配費用   dqwAQ-x  
applied manufacturing expense 己分配製造費用   F<Js"z+  
apportioned charge 攤派費用   A1Ia9@=Mf  
appreciation 漲價   n"N!76  
article of association 公司章程   ZE.nB- H  
assessment 課稅   xgn@1.}G  
assets 資產   aFjcyD  
attorney fee 律師費   Bwj^9J/ob  
audit 審計   A6v02WG_1T  
auditor 審計員   ?M.n 9|}y  
average 平均數   [wWip1OR  
average cost 平均成本   N% v}$58Z  
bad debt 壞賬   f]L`^WU  
balance 餘額   ~McmlJzJG  
balance sheet 資產負債表   8ME_O~,N  
bank account 銀行賬戶   8VQJUwf;  
bank balance 銀行結存   4G"T{A`O  
bank charge 銀行手續費   S;sggeP7,  
bank deposit 銀行存款   3%{A"^S=}
 
bank discount 銀行貼現   .0kltnB  
bank draft 銀行匯票   lM`M70~  
bank loan 銀行借款   _) k=F=  
bank overdraft 銀行透支   /{vv n  
bankers acceptance 銀行承兌   qqA(Swe)T  
bankruptcy 破產   *%5.{J!  
bearer 持票人   JV(qTb W  
beneficiary 受益人   ,X25-OFZ  
bequest 遺產   ~CIA6&  
bill 票據   fw$/@31AP?  
bill of exchange 匯票   )8VrGg?  
bill of lading 提單   }R4%%)j(Vj  
bills discounted 貼現票據   MlaViw  
bills payable 應付票據   pp@Jn dlg  
bills receivable 應收票據   nAPSs]D  
board of directors 董事會   j&,,~ AZm  
bonds 債券   ?$i`K|  
bonus 紅利   {XH
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book value 賬面價值   <aR9,:  
bookkeeper 簿記員   9g3e( z@  
bookkeeping 簿記   ! 7A _UA8  
branch office general ledger 支店往來賬戶   `T7gfb%1-3  
broker 經紀人   S+Z_Qf  
brought down 接前   s kC*  
brought forward 接上頁   8dgI&t  
budget 預算   JX8Hn |  
by-product 副產品   QxZYy}2  
by-product sales 副產品銷售   yqR2^wZ%r  
capital 股本   ;#$ 67G$  
capital income 資本收益   > 2_xRn<P  
capital outlay 資本支出   gw' uY$  
capital stock 股本   Q%)da)0:c  
capital stock certificate 股票   ,<R/jHZP9  
carried down 移後   2Z K:S+c  
carried forward 移下頁   lx_jy>$}r  
cash 現金   {`?C5< r  
cash account 現金賬戶   t`=TonLb8  
cash in bank 存銀行現金   y|X</3w  
cash on delivery 交貨收款   .|W0B+Z8  
cash on hand 庫存現金   V'?bZcRr~  
cash payment 現金支付   6-#<*Pg  
cash purchase 現購   tS#=I.ET  
cash sale 現沽   k+#6  
cashier 出?#123;員   0?OTa<c  
cashiers check 本票   WO$9Svh8  
certificate of deposit 存款單折   Z Ear~  
certificate of indebtedness 借據   g(Q
)fw  
certified check 保付支票   ln4gkm<]t  
certified public accountant 會計師   s| B  
charges 費用   7i^7sT8t  
charge for remittances 匯水手續費   +g/TDwyVH  
charter 營業執照   ;[@);-9
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chartered accountant 會計師   Wy1#K)LRb  
chattles 動產   $>Md]/I8  
check 支票   N
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che stub 支票存根   Mh [TZfV  
closed account 己結清賬戶   mp]}-bR)  
closing 結算   .m%/JquMFM  
closing entries 結賬紀錄   (nd Xz  
closing stock 期末存貨   r:pS[f|4\  
closing the book 結賬   }]O* yFR{j  
columnar journal 多欄日記賬   ^w]N#%k\H  
combination 聯合   F vpaU\D  
commission 佣金   LpRl!\FY$  
commodity 商品   3sr>?/>:  
common stock 普通股   -M=#U\D  
company 公司   6&,n\EXF  
compensation 賠償   T%0vifoQ_$  
compound interest 複利   u /PaXQ  
consignee 承銷人   J)(KG dk  
consignment 寄銷   Rdb[{Ruxb  
consignor 寄銷人   !J#oN+AR  
consolidated balance sheet 合併資產負債表   ]?KTw8j}  
consolidated profit and loss account 合併損益表   WRa1VU&f  
consolidation 合併   BG ]w2=  
construction cost 營建成本   ((K NOa5  
construction revenue 營建收入   ;rwjqUDBz  
contract 合同   2I:x)   
control account 統制賬戶   Pn?Ujjv  
copyright 版權   D*7JE  
corporation 公司   Y]>!uwn  
cost 成本   )v\zaz  
cost accounting 成本會計   bEO\oS  
cost of labour 勞工成本   3JhT  
cost of production 生產成本   bogw/)1  
cost of manufacture 製造成本   A'A5.
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cost of sales 銷貨成本   ,q9nHZG^  
cost price 成本價格   {jyI7r#X  
credit 貸方   $y%X#:eLJ  
credit note 收款通知單   TpnJm%9`)t  
creditor 債權人   VycCuq&M  
crossed check 橫線支票   #fB&Hv #s7  
current account 往來活期賬戶   RbOEXH*]  
current asset 流動資產   #>O!N  
current liability 流動負債   +Cs[
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current profit and loss 本期損益   >WYiOXYv  
debit 借方   (L`7-6e(Ab  
debt 債務   "gt-bo.,  
debtor 債務人   +#* F"k(  
deed 契據   r'|Vz*/h  
deferred assets 遞延資產   >z{*>i,m1  
deferred liabilities 遞延負債   MH wj
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delivery 交貨   {@1;kG  
delivery expense 送貨費   7hV9nu
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delivery order 出貨單   JAt$WW{  
demand draft 即期匯票   fEv`iXZG  
demand note 即期票據   $] ])FM"b  
demurrage charge 延期費   ^nO0/nqz]  
deposit 存款   r6,EyCWcCs  
deposit slip 存款單   gKPqWh  
depreciation 折舊   Q:L^DZkGV  
direct cost 直接成本   ot%^FvQ[c  
direct labour 直接人工   Uz4!O  
director 董事   CBkI! In2  
discount 折扣   ?"hrCEHV{9  
discount on purchase 進貨折扣   c+BD37S  
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