[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。   o ^L3Xiv  
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acceptance 承兌   `:!mPNW#  
account 賬戶   6wx;grt'Z  
accountant 會計員   *z;4. OX  
accounting 會計   r k;k:<c  
accounting system 會計制度   5\}A8Ng  
accounts payable 應付賬款   r7/y'Y]O  
accounts receivable 應收賬款   j2SJ4tB /  
accumulated profits 累積利益   Ro$'|}(+A  
adjusting entry ?#123;整記錄   V #W,}+_Sz  
adjustment ?#123;整   l=U@j T  
administration expense 管理費用   ^AtAfVJN0  
advances 預付   pb1/HhRR^n  
advertising expense 廣告費   cS/\&%7u  
agency 代理   6Y0k}+j|>E  
agent 代理人   {^2``NYM_  
agreement 契約   RUUV"y  
allotments 分配數   %KK6}d#  
allowance 津貼   DcA{E8Y  
amalgamation 合併   ;@GlJ '$;  
amortization 攤銷   \ni?_F(Y  
amortized cost 應攤成本   !`L%wS  
annuities 年金   ,\q9>cZ!  
applied cost 已分配成本   :@{(^}N8u  
applied expense 已分配費用   ;<d("Yz:@Z  
applied manufacturing expense 己分配製造費用   g-"@%ps  
apportioned charge 攤派費用   L\}o(P(  
appreciation 漲價   Hj't.lg+j  
article of association 公司章程   ms8de>A|H  
assessment 課稅   z&[Rw<{Psb  
assets 資產   Ecp]fUQK  
attorney fee 律師費   1=gE,k5H  
audit 審計   _0ki19rs  
auditor 審計員   ~wf&78
 
average 平均數   Gs;wx_k^  
average cost 平均成本   >%5Ld`c:SD  
bad debt 壞賬   G=Hvh=K(  
balance 餘額   ;`',M6g  
balance sheet 資產負債表   r18euB%  
bank account 銀行賬戶   @S\!wjl]C  
bank balance 銀行結存   U;u
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bank charge 銀行手續費   Bee`Pp 2  
bank deposit 銀行存款   _SdO}AiG  
bank discount 銀行貼現   Tea P\a  
bank draft 銀行匯票   b{J
cV  
bank loan 銀行借款   Wsya:9|  
bank overdraft 銀行透支   .1<QB{4~v  
bankers acceptance 銀行承兌   n4,b?-E>(  
bankruptcy 破產   chk1tFV  
bearer 持票人   p&dpDJ?d:=  
beneficiary 受益人   #&<>|m   
bequest 遺產   vFm8T58 7  
bill 票據   =vJ:R[Ilw  
bill of exchange 匯票   Hy=';Ccn}  
bill of lading 提單   TtTp,If  
bills discounted 貼現票據   Vc0C@*fVM  
bills payable 應付票據   "
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bills receivable 應收票據   3gtQS3$4s  
board of directors 董事會   v&Xsyb0CaM  
bonds 債券   E{x<P0 ;  
bonus 紅利   hB/4.K]8  
book value 賬面價值   oS3'q\  
bookkeeper 簿記員   v,bCj6  
bookkeeping 簿記   APY^A6^:j  
branch office general ledger 支店往來賬戶   2$ m#)*\  
broker 經紀人   VwJA  
brought down 接前   % L(;}sJ.  
brought forward 接上頁   `o|Y5wQ@  
budget 預算   v$
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by-product 副產品   <&JK5$l< X  
by-product sales 副產品銷售   %S*<2F9  
capital 股本   w]<V~
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capital income 資本收益   Lv;% z  
capital outlay 資本支出   |Z6M ?n  
capital stock 股本   LFvO[&  
capital stock certificate 股票   ws}cMX]*  
carried down 移後   xAJ N(8?  
carried forward 移下頁   VPOzt7:  
cash 現金   0Va+l)F  
cash account 現金賬戶   24{Tl q3  
cash in bank 存銀行現金   8(d
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cash on delivery 交貨收款   |q|?y`X4/  
cash on hand 庫存現金   _[%2QwAUj*  
cash payment 現金支付   0PdeK'7  
cash purchase 現購   j'L/eps?S  
cash sale 現沽   6gfn5G  
cashier 出?#123;員   Uk1|y\  
cashiers check 本票   [d"]AF[#  
certificate of deposit 存款單折   Q]h.{nN#PK  
certificate of indebtedness 借據   J!{"^^*  
certified check 保付支票   ,s ` y  
certified public accountant 會計師   {*yFTP"93  
charges 費用   tL#~U2K  
charge for remittances 匯水手續費   K Eda6zZH  
charter 營業執照   "Yp:{e  
chartered accountant 會計師   TA4>12C6  
chattles 動產   )NF5,eD  
check 支票   F#b^l}  
che stub 支票存根   c/Dk*.xy<  
closed account 己結清賬戶   "mk@p=d  
closing 結算   ;-0 d2Z  
closing entries 結賬紀錄   \p4>onGI  
closing stock 期末存貨   YL?2gBT  
closing the book 結賬   UY5wef2sF  
columnar journal 多欄日記賬   R!)3{cjU@  
combination 聯合   7];AB;0"  
commission 佣金   k`we_$/Gw  
commodity 商品   isBtJ7\Sc  
common stock 普通股   o:wI{?%-3  
company 公司   |lDxk
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compensation 賠償   \=1$$EDS9  
compound interest 複利   uqot
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consignee 承銷人   hr@kU x  
consignment 寄銷   02$d  
consignor 寄銷人   !+FrU'^  
consolidated balance sheet 合併資產負債表   Tv[|^G9x  
consolidated profit and loss account 合併損益表   ~:JoKm`vU  
consolidation 合併   zH5
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construction cost 營建成本   G-6k[-@-v  
construction revenue 營建收入   }AW"2<@  
contract 合同   2RbK##`vC  
control account 統制賬戶   C^IPddw>  
copyright 版權   Iwx~kvz\_(  
corporation 公司   eG_@WLxwD  
cost 成本   Xi~7pH  
cost accounting 成本會計   :{LNr!I?I  
cost of labour 勞工成本   oBS m>V
 
cost of production 生產成本   H8x66}  
cost of manufacture 製造成本   .vnQZ*6  
cost of sales 銷貨成本   ^j!2I&h1  
cost price 成本價格   `VrQ?s  
credit 貸方   %O|+`"  
credit note 收款通知單   Z g.La<#  
creditor 債權人   h`n) b  
crossed check 橫線支票   eKUP,y;[I  
current account 往來活期賬戶   41v#|%\w  
current asset 流動資產   Jn&^5,J]F8  
current liability 流動負債   C+ L_f_6]  
current profit and loss 本期損益   '" 4;;(  
debit 借方   Lcz`  
debt 債務   :Ahw{z`H#  
debtor 債務人   ID]E3K  
deed 契據   g-~]^$  
deferred assets 遞延資產   $L4h'(s  
deferred liabilities 遞延負債   j.ZXLe~  
delivery 交貨   @tIY%;Bgk  
delivery expense 送貨費   MBq
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delivery order 出貨單   it$w.v+W7V  
demand draft 即期匯票   %<O0
Yenu  
demand note 即期票據  
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demurrage charge 延期費   ym8pB7E7%  
deposit 存款   *!.anbo@?z  
deposit slip 存款單   RsW
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depreciation 折舊   K`0'2  
direct cost 直接成本   #F=!g?  
direct labour 直接人工   N(l  
director 董事   ~f:"Q(f+  
discount 折扣   `aDVN_h{6  
discount on purchase 進貨折扣   `$9sYv 2R  
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