[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。   C1B'#F9EO  
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acceptance 承兌   ]PS\#I}  
account 賬戶   +_mr  
accountant 會計員   }Ik1bkK  
accounting 會計   h)dRR_  
accounting system 會計制度   2
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accounts payable 應付賬款   v59nw]'  
accounts receivable 應收賬款   \{v,6JC  
accumulated profits 累積利益   >
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adjusting entry ?#123;整記錄   (B#( Z=  
adjustment ?#123;整   u-><}OVf~  
administration expense 管理費用   Ci\? ^  
advances 預付   k0ItG?C
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advertising expense 廣告費   DeQDH5X"  
agency 代理   3H8Al  
agent 代理人   e}"wL g]  
agreement 契約   !nw[  
allotments 分配數   L;)v&a7[P  
allowance 津貼   =,:K)  
amalgamation 合併   nQLs<]h1  
amortization 攤銷   X47!E |*  
amortized cost 應攤成本   i21QJ6jPcI  
annuities 年金   rsxRk7s@  
applied cost 已分配成本   8
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applied expense 已分配費用   kk_zVrQ<  
applied manufacturing expense 己分配製造費用   Q[_Ni15  
apportioned charge 攤派費用   Eo=HNe  
appreciation 漲價   }$aNOf%:  
article of association 公司章程   7),*3c')  
assessment 課稅   c@OP5L>{  
assets 資產   (%DRt4u<H  
attorney fee 律師費   uPDaq ]A  
audit 審計   R^tcr)(  
auditor 審計員   !~
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average 平均數   JlIS0hnv  
average cost 平均成本   9d\N[[Vu]R  
bad debt 壞賬   rPTfpeqN)  
balance 餘額   l l:jsm  
balance sheet 資產負債表   t9D S]Li  
bank account 銀行賬戶   F#1kZ@ nq  
bank balance 銀行結存   RKe?
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bank charge 銀行手續費   :ICr\FY$  
bank deposit 銀行存款   >hb-5xC  
bank discount 銀行貼現   0/Q5d,'Y[2  
bank draft 銀行匯票   wAz,vq=x  
bank loan 銀行借款   `A{'s %$?!  
bank overdraft 銀行透支   Z;J`5=TS  
bankers acceptance 銀行承兌   3yMt1 fy  
bankruptcy 破產   Pd],}/ZG-  
bearer 持票人   eT\p-4b  
beneficiary 受益人   `7_n}8NVC  
bequest 遺產   M?hFCt3Y  
bill 票據   8S=c^_PJ  
bill of exchange 匯票    `~E<Sf<M  
bill of lading 提單   HA\A$>  
bills discounted 貼現票據   $4h04_"  
bills payable 應付票據   llqDT-cp  
bills receivable 應收票據   4K #^dJnC  
board of directors 董事會   (WMLNv  
bonds 債券   _z%\
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bonus 紅利   P:a*t[+  
book value 賬面價值   !Bncx`pl  
bookkeeper 簿記員   hvcR.f)C>  
bookkeeping 簿記   O3}P07  
branch office general ledger 支店往來賬戶   HnK/A0jM  
broker 經紀人   2K~tDNv7  
brought down 接前   44|03Ty  
brought forward 接上頁   +1f{_v  
budget 預算   4^BLSK~(  
by-product 副產品   -W6V,+of  
by-product sales 副產品銷售   yh$ ~*UV  
capital 股本   oHRbAE^  
capital income 資本收益   Xr)g  
capital outlay 資本支出   04[)qPPS  
capital stock 股本   10TSc j  
capital stock certificate 股票   4SBLu%=s%  
carried down 移後   :n`0)g[(  
carried forward 移下頁  
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cash 現金   ]Y$&78u8t  
cash account 現金賬戶   K1 6s)S'  
cash in bank 存銀行現金   rl41#6  
cash on delivery 交貨收款   ls]Elo8h1f  
cash on hand 庫存現金   9Mut p4#  
cash payment 現金支付   rcW#6VZ=  
cash purchase 現購   roL]v\tr  
cash sale 現沽   Z%A<#%   
cashier 出?#123;員   $q.p $JQ:  
cashiers check 本票   %pM :{Z  
certificate of deposit 存款單折   eKS:7:X  
certificate of indebtedness 借據   >sB=\  
certified check 保付支票   d`<#}-nh  
certified public accountant 會計師   X.:
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charges 費用   P[6dTZ!\s  
charge for remittances 匯水手續費   <vO8_2,V-  
charter 營業執照   ,at-ci\'  
chartered accountant 會計師   n9wj[t1/  
chattles 動產   '1qAZkz  
check 支票   _{3k+DQ  
che stub 支票存根   ~c9vdK  
closed account 己結清賬戶   .Wd.)^?  
closing 結算   h^Arb=I  
closing entries 結賬紀錄   18J.vcP  
closing stock 期末存貨   (#C
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closing the book 結賬   cRjL3  
columnar journal 多欄日記賬   )moo?Q  
combination 聯合   +q4W0  
commission 佣金   {lTR/  
commodity 商品   #r-j.f}yx  
common stock 普通股   @m }rQT  
company 公司   ysQEJm^|-u  
compensation 賠償   {Nzmb|&  
compound interest 複利   EgkZ$ah  
consignee 承銷人   zS,%msT^A  
consignment 寄銷   !#l0@3  
consignor 寄銷人   z2"2tFK  
consolidated balance sheet 合併資產負債表   Fwg#d[ :u  
consolidated profit and loss account 合併損益表   /5a$@%  
consolidation 合併   Ma n^\gkCi  
construction cost 營建成本   F%Ro98?{  
construction revenue 營建收入   {^2({A#&  
contract 合同   1"*Nb5s  
control account 統制賬戶   N}eU.#L  
copyright 版權   N8u_=b{X  
corporation 公司   Q'>_59  
cost 成本   }39M_4a&  
cost accounting 成本會計   ghE?8&@ iq  
cost of labour 勞工成本   4Xa.r6T_N=  
cost of production 生產成本   1gf/#+$\  
cost of manufacture 製造成本   mkKRC;  
cost of sales 銷貨成本   kG_&-b  
cost price 成本價格   a @yE:HU  
credit 貸方   hqwz~Ky}  
credit note 收款通知單   rPrEEWS0)  
creditor 債權人   i2`.#YJ&v  
crossed check 橫線支票   6i*p +S?U"  
current account 往來活期賬戶   !nZI? z;  
current asset 流動資產   /zDSlj<c  
current liability 流動負債   N9fUlXhR  
current profit and loss 本期損益   vV\/pu8  
debit 借方   N6-2*ES  
debt 債務   u|:UFz^p  
debtor 債務人   =rs=8Ty?S  
deed 契據   !>"INmz  
deferred assets 遞延資產   x );?jxd  
deferred liabilities 遞延負債   oj
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delivery 交貨   kV]%Q3t  
delivery expense 送貨費   Vj9`[1}1Z  
delivery order 出貨單   U?+30{hb  
demand draft 即期匯票   ; HR\R  
demand note 即期票據   bUZ& }(/  
demurrage charge 延期費   *$*nY [/5  
deposit 存款   &B{Jxc`VA  
deposit slip 存款單   sf|_2sI  
depreciation 折舊   q=j/s4~  
direct cost 直接成本   oeRYyJ  
direct labour 直接人工   mt&JgA/  
director 董事   tCF0Ah  
discount 折扣   4)c"@Zf  
discount on purchase 進貨折扣   [|
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