[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。   0P^&{ek+)  
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acceptance 承兌   O~4Q:#^c  
account 賬戶   :b"&Rc&s.  
accountant 會計員   ES ?6  
accounting 會計   qx";G  
accounting system 會計制度   <8YIQA  
accounts payable 應付賬款   5 [X,?  
accounts receivable 應收賬款   h{VdW}g  
accumulated profits 累積利益   4MPR
  
adjusting entry ?#123;整記錄   SdNx SD$Q  
adjustment ?#123;整   Wp(Rw4j  
administration expense 管理費用   S0H|:J  
advances 預付   Zy=DY  
advertising expense 廣告費   mu$rG3M  
agency 代理   D8\9nHUD`  
agent 代理人   Y{g[LG`U  
agreement 契約   CS\8ej}y  
allotments 分配數   rj/1AK  
allowance 津貼   GxS!Lk  
amalgamation 合併   7=a=@D[  
amortization 攤銷   y1#*c$ O  
amortized cost 應攤成本   9\!=
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annuities 年金   #Q$e%VJ(c1  
applied cost 已分配成本   {Lugdf'  
applied expense 已分配費用   >/G[Oo  
applied manufacturing expense 己分配製造費用   @BMuov  
apportioned charge 攤派費用   EL(BXJrx{  
appreciation 漲價   349BQ5ND  
article of association 公司章程   <6.?:Jj  
assessment 課稅   q+{yv  
assets 資產   z LZHVvL3  
attorney fee 律師費   hQwUwfoe@  
audit 審計   Qt.|YB8  
auditor 審計員   ]e(\<R6Gf  
average 平均數   iM M s3  
average cost 平均成本   He1~27+99  
bad debt 壞賬   'tJxADK  
balance 餘額   yi*EE%  
balance sheet 資產負債表   bJ^Jmb  
bank account 銀行賬戶   K)GpQ|4:<  
bank balance 銀行結存   @`XbM7D 5  
bank charge 銀行手續費   iHeu<3O  
bank deposit 銀行存款   &Y1RPO41J  
bank discount 銀行貼現   -%TwtO<$']  
bank draft 銀行匯票   J+l#!gk$!  
bank loan 銀行借款   S2:G#%EAa  
bank overdraft 銀行透支    Y}e3:\  
bankers acceptance 銀行承兌   : `,#z?Rk  
bankruptcy 破產   X3HJ3F;==  
bearer 持票人   Uj^Y\w-@Z  
beneficiary 受益人   ? kCo/sW  
bequest 遺產   E&>;a!0b]  
bill 票據   xtK}XEhG!  
bill of exchange 匯票   &n]]OPo  
bill of lading 提單   4@=[rZb9  
bills discounted 貼現票據   OmZK~$K_  
bills payable 應付票據   zICAV -&  
bills receivable 應收票據   V$bq|r  
board of directors 董事會   =yZ6$ hK  
bonds 債券    {EJ+   
bonus 紅利   ?MOjtAG0_~  
book value 賬面價值   Sobp;OZ5  
bookkeeper 簿記員   UaBN
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bookkeeping 簿記   ?dmwz4k0  
branch office general ledger 支店往來賬戶   zvwv7JtB  
broker 經紀人   `$ pJ2S  
brought down 接前   (dP9`Na]  
brought forward 接上頁   nPhREn!  
budget 預算   Z/LYTo$Bz  
by-product 副產品   x LGMN)@r  
by-product sales 副產品銷售   [a7S?%>Bh  
capital 股本   A>6_h1  
capital income 資本收益   ;iz3 Bf1o  
capital outlay 資本支出   WS"v"J%   
capital stock 股本   #M<u^$Jz  
capital stock certificate 股票   '![VA8  
carried down 移後   /w2N
O9Q  
carried forward 移下頁   oI"gQFGu`u  
cash 現金   tR(L>ZG{  
cash account 現金賬戶   cFHSMRB|P  
cash in bank 存銀行現金   Yu:($//w  
cash on delivery 交貨收款   ^_/gM[H.  
cash on hand 庫存現金   B-V
  
cash payment 現金支付   O^IS:\JX&  
cash purchase 現購   z8 K#G%,:  
cash sale 現沽   A_+*b [P  
cashier 出?#123;員   g _)i)V  
cashiers check 本票   0>:`|IGnT2  
certificate of deposit 存款單折   *_"lXcG.  
certificate of indebtedness 借據   zLg_0r*h1  
certified check 保付支票   mxICQ>s b  
certified public accountant 會計師   0G3T.4I  
charges 費用   M1I4Ot  
charge for remittances 匯水手續費   OT#foP  
charter 營業執照   t![972.&  
chartered accountant 會計師   @'"7[k!y;  
chattles 動產   ;0}C2Cz'  
check 支票   7eG@)5Uy  
che stub 支票存根   Tvw(Sq};  
closed account 己結清賬戶   :fQN_*B4@4  
closing 結算   8KWh
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closing entries 結賬紀錄   be'&tsZ9  
closing stock 期末存貨   'Me(qpsq  
closing the book 結賬   #!4`t]E<  
columnar journal 多欄日記賬   x5,|kJ9S  
combination 聯合   ;V^I>-fnm  
commission 佣金   =<U'Jtu6'  
commodity 商品   8},f u3Z  
common stock 普通股   X:W}S/  
company 公司   d{DBG}/Yg  
compensation 賠償   .&/A!3pW  
compound interest 複利   s"l ^v5  
consignee 承銷人   3Z74&a$  
consignment 寄銷   H}lbF0`  
consignor 寄銷人   vr$z6m ^  
consolidated balance sheet 合併資產負債表   CN7q qd  
consolidated profit and loss account 合併損益表   to)Pl}9QkK  
consolidation 合併   aWb5w  
construction cost 營建成本   8\[q
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construction revenue 營建收入   fw0Z- 9*  
contract 合同   b 2YOnV  
control account 統制賬戶   HK<oNr.d52  
copyright 版權   ; .hTfxE0  
corporation 公司   ,J'@e+jV  
cost 成本   sJ|IW0Mr  
cost accounting 成本會計   b<KKF'  
cost of labour 勞工成本   ? \NT'CG  
cost of production 生產成本   VqeW;8&*iv  
cost of manufacture 製造成本   ~PCS_  
cost of sales 銷貨成本   ,@t#)HV  
cost price 成本價格   y |Tv;v1L  
credit 貸方   w4Ku1G#jC  
credit note 收款通知單   OoR0>!x Z  
creditor 債權人   0WAOA6 _x  
crossed check 橫線支票   m\ /V0V\  
current account 往來活期賬戶   LY!.u?D`P  
current asset 流動資產   U6 H@l#  
current liability 流動負債   zuvP\Y=V`  
current profit and loss 本期損益   #^q@ra  
debit 借方   |R(rb-v  
debt 債務   *1_A$14l  
debtor 債務人   *.
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deed 契據   G)\6W#de
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deferred assets 遞延資產   DJHE6XJ   
deferred liabilities 遞延負債   eXMl3Lxf  
delivery 交貨   JP 8v2) p  
delivery expense 送貨費   [RHji47  
delivery order 出貨單   YR$d\,#R  
demand draft 即期匯票   r;8$ 7C.  
demand note 即期票據   [E/8E h <  
demurrage charge 延期費   .gd'<l  
deposit 存款   +IfU 5&5<  
deposit slip 存款單   l # F.S5i  
depreciation 折舊   1PT0<C-  
direct cost 直接成本   w~VqdB  
direct labour 直接人工   r$-]NYPi  
director 董事   {NV=k%MTmi  
discount 折扣   PWs=0.Wj  
discount on purchase 進貨折扣   u/L\e.4  
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