[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。   \nqS+on]  
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acceptance 承兌   ~F7gP{r  
account 賬戶   s"?3]P  
accountant 會計員   ~y[7K{{ ;T  
accounting 會計   6S\8$  
accounting system 會計制度   &iVs0 R  
accounts payable 應付賬款   HUOj0T  
accounts receivable 應收賬款   xn|(9#1o  
accumulated profits 累積利益   L&OwPd  
adjusting entry ?#123;整記錄   \5cpFj5%  
adjustment ?#123;整   OK gqT!  
administration expense 管理費用   $u6 3]rypm  
advances 預付   !5?<% *  
advertising expense 廣告費   ^/=KK:n~  
agency 代理   T9q-,w/j;  
agent 代理人   9]@!S|1  
agreement 契約   NW)1#]gg%  
allotments 分配數   B,fo(kG  
allowance 津貼   s(roJbJ_;  
amalgamation 合併   ?[>3QE  
amortization 攤銷   Vs{|xG7WD  
amortized cost 應攤成本   4I5Y,g{6+  
annuities 年金   FNId ;  
applied cost 已分配成本   mlS$>O_aX  
applied expense 已分配費用   Q)z8PQl O  
applied manufacturing expense 己分配製造費用   c_l"I9M#r  
apportioned charge 攤派費用   {cw /!B  
appreciation 漲價   ymcLFRu ,  
article of association 公司章程   F1Bq$*'N$w  
assessment 課稅   ,3 u}x,  
assets 資產   gbagi+8s`%  
attorney fee 律師費   ~.lPEA %%  
audit 審計   fLAw12;^  
auditor 審計員   HiJE}V;Vq  
average 平均數   {T~#?v (  
average cost 平均成本   *G9V'9  
bad debt 壞賬   FN) $0
  
balance 餘額   U|j`e5)  
balance sheet 資產負債表   mU9kVx1+  
bank account 銀行賬戶   %GIr&V4|  
bank balance 銀行結存   F^fdIZx  
bank charge 銀行手續費   *siFj CN<  
bank deposit 銀行存款   5d!-G$@  
bank discount 銀行貼現   SOvF[,+  
bank draft 銀行匯票   Yp2eBgo"  
bank loan 銀行借款   QnX(V[  
bank overdraft 銀行透支   T37X
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bankers acceptance 銀行承兌   YkQd  
bankruptcy 破產   -1ub^f
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bearer 持票人   57'4ljvYi  
beneficiary 受益人   v1,oilL  
bequest 遺產   QoH6  
bill 票據   d4z/5Oa  
bill of exchange 匯票   iM3V=&)  
bill of lading 提單   r0 uwPf  
bills discounted 貼現票據   %3''}Y5  
bills payable 應付票據   }?v )N).kW  
bills receivable 應收票據   ;@E$}*3[>V  
board of directors 董事會   }|5Pr(I  
bonds 債券   b9dLt6d  
bonus 紅利   "i W"NFO  
book value 賬面價值   ,UdVNA  
bookkeeper 簿記員   WQO) = n  
bookkeeping 簿記   K8Y=S12Ti  
branch office general ledger 支店往來賬戶   \mlqO[ S  
broker 經紀人   =kG@ a(-  
brought down 接前   )p%E%6
p  
brought forward 接上頁   7EO_5/cY  
budget 預算   cD'V>[h  
by-product 副產品   fZA4q0  
by-product sales 副產品銷售   *%@h(js  
capital 股本   i&G
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capital income 資本收益   Jo23P.#<  
capital outlay 資本支出   ."y1_dDql  
capital stock 股本   v0jgki4t  
capital stock certificate 股票   i@M[>~  
carried down 移後   XACm[NY_  
carried forward 移下頁   Gjo`&#  
cash 現金   s. NGA.]$  
cash account 現金賬戶   mUF,@>o  
cash in bank 存銀行現金   n^6j9FQ7  
cash on delivery 交貨收款   /J6rv((  
cash on hand 庫存現金   Ck7uJI<x  
cash payment 現金支付   xe&i^+i  
cash purchase 現購   O/(xj2~$J  
cash sale 現沽   b(O3@Q6[  
cashier 出?#123;員   [87,s.MK  
cashiers check 本票   Wbq
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certificate of deposit 存款單折   RQu(Wu|m.  
certificate of indebtedness 借據   oIj#>1~c%  
certified check 保付支票   #],& >n7'  
certified public accountant 會計師    {fn!'  
charges 費用   #"iu|D  
charge for remittances 匯水手續費   gQ1;],_  
charter 營業執照   C#Iybg  
chartered accountant 會計師   ZoZ|Ma  
chattles 動產   PdtvU-(  
check 支票   cJ @Wt>YI  
che stub 支票存根   M{hg0/}sUW  
closed account 己結清賬戶   (+y  
closing 結算   =^50FI|  
closing entries 結賬紀錄   **G9H  
closing stock 期末存貨   agW@{c  
closing the book 結賬   L AA
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columnar journal 多欄日記賬   o"R7,N0rB  
combination 聯合   G?/DrnK:  
commission 佣金   |R\>@Mg#B  
commodity 商品   Lrq.Ab#  
common stock 普通股  
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company 公司   Q%mB|i|  
compensation 賠償   A`o8'+`C  
compound interest 複利   FZE"7ec>m  
consignee 承銷人   PQ$%H>{  
consignment 寄銷   mZ"4&U  
consignor 寄銷人   F,)%?<!I  
consolidated balance sheet 合併資產負債表   ZlzjVU/E  
consolidated profit and loss account 合併損益表   V~;1IQd{  
consolidation 合併    LsS  
construction cost 營建成本   ;&-k#PE]/H  
construction revenue 營建收入   1 \6D '/G  
contract 合同   i5?q,_
 
control account 統制賬戶   >{J(>B
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copyright 版權   FNY8tv*/x  
corporation 公司   tQYM&6g  
cost 成本   +<3XJ7D  
cost accounting 成本會計   56-dD5{hxR  
cost of labour 勞工成本   t+T4-1 3a  
cost of production 生產成本   I(7NQ8Hx  
cost of manufacture 製造成本   8::$AQL3  
cost of sales 銷貨成本   dNL(G%Qj+"  
cost price 成本價格   ;8{4!S&b  
credit 貸方   {v
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credit note 收款通知單   .j<]m UY  
creditor 債權人   .I0q Gg  
crossed check 橫線支票   0Bi.6 r  
current account 往來活期賬戶   91-o}|3v  
current asset 流動資產   [o+q>|q  
current liability 流動負債   A= 'N=^Pm  
current profit and loss 本期損益   0+;bh {Eu  
debit 借方   S<@7_I  
debt 債務   6){]1h"  
debtor 債務人   rb+j* 5Es  
deed 契據   9}F*P669f  
deferred assets 遞延資產   YhE+W  
deferred liabilities 遞延負債   =Bhe'.]QSx  
delivery 交貨   g+>(d
nX  
delivery expense 送貨費   k=JrLfD4  
delivery order 出貨單   Xe:jAkDp  
demand draft 即期匯票   #S*/bao#  
demand note 即期票據   ``\i58K{e  
demurrage charge 延期費   xQXXC |T  
deposit 存款   l@+7:n4K0  
deposit slip 存款單   *XbEiMJ  
depreciation 折舊   r@t9Ci=}  
direct cost 直接成本   5aZ2j26  
direct labour 直接人工   >A"v ed8  
director 董事   :^WKT  
discount 折扣   hp7|m0.JW  
discount on purchase 進貨折扣   "haL  
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