[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。   "kMpa]<c-6  
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acceptance 承兌   jvW/M.q4  
account 賬戶   @+\OoOK<L  
accountant 會計員   ztf(.~  
accounting 會計   !dZHG R  
accounting system 會計制度   rXA7<_Vg  
accounts payable 應付賬款   ]R0^ }sI  
accounts receivable 應收賬款   vHWw*gg(/E  
accumulated profits 累積利益   z*:^*,  
adjusting entry ?#123;整記錄   JI K;/1  
adjustment ?#123;整   !x>P]j7A}Y  
administration expense 管理費用   
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advances 預付   eI- ~ +.  
advertising expense 廣告費   J|s4c`=  
agency 代理   &0M^UvO  
agent 代理人   @L`t/OD  
agreement 契約   __)9
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allotments 分配數   Hf#/o{=~}  
allowance 津貼   pmfyvkLS  
amalgamation 合併   i2EB.Zlv  
amortization 攤銷   sURHj&:t|  
amortized cost 應攤成本   dq[CT  
annuities 年金   *K!V$8k=99  
applied cost 已分配成本   =8[HC}s|$  
applied expense 已分配費用   e KET8v[  
applied manufacturing expense 己分配製造費用   _uL m!ku  
apportioned charge 攤派費用   UAa2oY&  
appreciation 漲價   PZQ}G*p3  
article of association 公司章程   8eL[,uw  
assessment 課稅   y!!p:3  
assets 資產   U1B5
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attorney fee 律師費   A2]N :=  
audit 審計   \3x,)~m  
auditor 審計員   74QWGw`,  
average 平均數   f:e~ystm  
average cost 平均成本   j&ddpS(s  
bad debt 壞賬   Ju+r@/y%  
balance 餘額   6MF%$K3  
balance sheet 資產負債表   8xlj:5;(w  
bank account 銀行賬戶   (1*?2u*j  
bank balance 銀行結存   A\gj\&B0"  
bank charge 銀行手續費   s>^*GQw  
bank deposit 銀行存款   [K,&s8N5  
bank discount 銀行貼現   R:zjEhH)  
bank draft 銀行匯票   !\^c9Pg|v  
bank loan 銀行借款   vuA';,:~  
bank overdraft 銀行透支   B$aboL2  
bankers acceptance 銀行承兌   mq>Ag  
bankruptcy 破產   |>Kf_b Y#  
bearer 持票人   {}[S,L  
beneficiary 受益人   19h8p>Sx0  
bequest 遺產   KR#Bj?fz-H  
bill 票據   + ,0RrD )  
bill of exchange 匯票   $GPenQ~},  
bill of lading 提單   }B^KV#_{S  
bills discounted 貼現票據   'Q?nU^:F#  
bills payable 應付票據   >(p "!  
bills receivable 應收票據   &H`yDrg6U  
board of directors 董事會   |{<g-)  
bonds 債券   *[k7KG2_U  
bonus 紅利   =#SKN\4  
book value 賬面價值   "3W!p+W  
bookkeeper 簿記員   %#Fd0L  
bookkeeping 簿記   >DpnIWn  
branch office general ledger 支店往來賬戶   j'I$F1>Te  
broker 經紀人   {])F%Q_#cD  
brought down 接前   3L/>=I{5  
brought forward 接上頁   o0_RU<bWN  
budget 預算   % =br-c  
by-product 副產品   i` n,{{x&4  
by-product sales 副產品銷售   ;VNwx(1l`  
capital 股本   FX4](oM  
capital income 資本收益   gs7H
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capital outlay 資本支出   {eMu"<  
capital stock 股本   xLPyV&j-  
capital stock certificate 股票   :TxfkicN\  
carried down 移後   Kw+?Lowp  
carried forward 移下頁   \&n]W\  
cash 現金   v_En9~e^n  
cash account 現金賬戶   /)e&4.6  
cash in bank 存銀行現金   ~W_m<#K(  
cash on delivery 交貨收款   H@.j@l  
cash on hand 庫存現金   J#!:Z8b  
cash payment 現金支付   !i2=zlpb[  
cash purchase 現購   m &EwX ^1-  
cash sale 現沽   H'P1EZtq  
cashier 出?#123;員   ehoDW
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cashiers check 本票   ZOi8)Y ~  
certificate of deposit 存款單折   ,0[bzk  
certificate of indebtedness 借據   8yF15['  
certified check 保付支票   W -8<sv$b  
certified public accountant 會計師   <U (gjX  
charges 費用   ?TLMoqmXM{  
charge for remittances 匯水手續費   1}}.e^Tsfr  
charter 營業執照   a{mtG{Wc  
chartered accountant 會計師   y9?BvPp+  
chattles 動產   j]6Z*AxQ  
check 支票   (& =-o(  
che stub 支票存根   P *BA  
closed account 己結清賬戶   k*\WzBTd  
closing 結算   |)B&-~a+p  
closing entries 結賬紀錄   "@;q! B.qo  
closing stock 期末存貨   ~ b!mKyrZ  
closing the book 結賬   ;^^u_SuH  
columnar journal 多欄日記賬   bW7tJ  
combination 聯合   s=! y%   
commission 佣金   yNoJrA  
commodity 商品   6@t4pML  
common stock 普通股   !;x  
company 公司   [-x~Q[  
compensation 賠償   s7A{<>:  
compound interest 複利   y+)][Wa0  
consignee 承銷人   xa[<k>r3  
consignment 寄銷   J}Bg<[n  
consignor 寄銷人   Ia=wf"JS)  
consolidated balance sheet 合併資產負債表   Zrr3 ='^s  
consolidated profit and loss account 合併損益表   rUvqAfE&+  
consolidation 合併   vQ#$.*Cvn  
construction cost 營建成本   <x,u!}5J  
construction revenue 營建收入   L=O,OS+  
contract 合同   $]<CC`  
control account 統制賬戶   <UQaRI[55  
copyright 版權   |FHeT*"  
corporation 公司   7[rn ,8@  
cost 成本   +ByxhSIr  
cost accounting 成本會計   >_!pg<{,  
cost of labour 勞工成本   e#(0af8A  
cost of production 生產成本   5) +(McJC  
cost of manufacture 製造成本   <*3{Twa1T  
cost of sales 銷貨成本   D}XyT/8G3  
cost price 成本價格   s#/JMvQ#  
credit 貸方   QXY-?0RO#  
credit note 收款通知單   v`A^6)U#M  
creditor 債權人   bHH{bv~Z  
crossed check 橫線支票   S7N3L."  
current account 往來活期賬戶   @Ck6s  
current asset 流動資產   7Vr .&`l  
current liability 流動負債    kj~)#KDN  
current profit and loss 本期損益   ^hv   
debit 借方   8>RGmue
 
debt 債務   ?7 e|gpQ|  
debtor 債務人   i[`nu#n/  
deed 契據   TviC1 {2  
deferred assets 遞延資產   Tw/kD)u{  
deferred liabilities 遞延負債   UK*+EEv  
delivery 交貨   C'4u+raq  
delivery expense 送貨費    T OdH  
delivery order 出貨單   <mjH#aSy  
demand draft 即期匯票   L MC-1  
demand note 即期票據   Po'yr]pr  
demurrage charge 延期費   \[Op:^S  
deposit 存款   mf=,6fx28  
deposit slip 存款單   060<wjX6  
depreciation 折舊   ](a*R  
direct cost 直接成本   pN6!IxN$  
direct labour 直接人工   /tM<ois*  
director 董事   r5%K2q{  
discount 折扣   58,_  
discount on purchase 進貨折扣   EGO;g^,  
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