[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#/iR]3  
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acceptance 承兌   Ypj)6d  
account 賬戶   n4y6Ua9m{  
accountant 會計員   wkA!Jv%  
accounting 會計   0EXNq*=EE  
accounting system 會計制度   Qpf]3  
accounts payable 應付賬款   8-YrmP2k  
accounts receivable 應收賬款   %nF\tVP3]  
accumulated profits 累積利益   *!@x<Hf<  
adjusting entry ?#123;整記錄   %Oqe7Cx>+  
adjustment ?#123;整   #SNI dc>9\  
administration expense 管理費用   ;tiUOixJ  
advances 預付   ~1sl.8tF  
advertising expense 廣告費   cLC7U?-  
agency 代理   =A6O}0z  
agent 代理人   UROi.976D  
agreement 契約   U-<"i6mg?  
allotments 分配數   #) }bUNc'  
allowance 津貼   m]q!y3  
amalgamation 合併   F:GKnbY  
amortization 攤銷   @A'1D@f#  
amortized cost 應攤成本   (`? snMc  
annuities 年金   ^VPl>jTg  
applied cost 已分配成本   :9#{p^:o  
applied expense 已分配費用   h xJgxM  
applied manufacturing expense 己分配製造費用   @ibPL+~-_  
apportioned charge 攤派費用    WPKTX,k  
appreciation 漲價   w{x(YVSH  
article of association 公司章程   $OoN/^
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assessment 課稅   uA`PZ|  
assets 資產   ?
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attorney fee 律師費   KXCmCn  
audit 審計   BM~niW;k  
auditor 審計員  
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average 平均數   dU3>h[q  
average cost 平均成本   i9U_r._qj;  
bad debt 壞賬   u(WQWsN  
balance 餘額   pF+wHMhUe  
balance sheet 資產負債表   Am0C|(#Xm  
bank account 銀行賬戶   v1g5(  
bank balance 銀行結存   _k.bGYldk  
bank charge 銀行手續費   r;8z"*  
bank deposit 銀行存款   a;(zH*/XK  
bank discount 銀行貼現   BG0Mj2  
bank draft 銀行匯票   X`QW(rq   
bank loan 銀行借款   ~7
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bank overdraft 銀行透支   '?3z6%
 
bankers acceptance 銀行承兌   (ul-J4E\O  
bankruptcy 破產   qpqz. {\  
bearer 持票人   H<7DcwXv  
beneficiary 受益人   f<altz_\q  
bequest 遺產   nYt\e]3  
bill 票據   m{dyVE  
bill of exchange 匯票   *oX]=u&  
bill of lading 提單   `R52{B#&/  
bills discounted 貼現票據   %7d @+ .  
bills payable 應付票據   (,c?}TP  
bills receivable 應收票據   e0WSHg=6@  
board of directors 董事會   6cT~irP
 
bonds 債券   HmB[oH"x  
bonus 紅利   ^H6d; n  
book value 賬面價值   VN-#R=D  
bookkeeper 簿記員   \"`>-v"h
 
bookkeeping 簿記   R:BBNzY}f  
branch office general ledger 支店往來賬戶   7h#faOP  
broker 經紀人   V0 +k3H  
brought down 接前    |iUfM3  
brought forward 接上頁   W%9K5(e  
budget 預算   K0RYI69_  
by-product 副產品   (X_,*3Yxk  
by-product sales 副產品銷售   eGe[sv"k  
capital 股本   A~GtK\=;  
capital income 資本收益   2*q: ^  
capital outlay 資本支出   V*7Z,nA  
capital stock 股本   /\a]S:V-j  
capital stock certificate 股票   Zjic"E1  
carried down 移後   /
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carried forward 移下頁   $:BK{,\  
cash 現金   *(&ClUQQ  
cash account 現金賬戶   Tb0;Mbr  
cash in bank 存銀行現金   :&0yf;>v  
cash on delivery 交貨收款   `KJYm|@i  
cash on hand 庫存現金   J6( RlHS;  
cash payment 現金支付   v;bP8)mI  
cash purchase 現購   cv*Q]F1%  
cash sale 現沽   -Xxu/U})%  
cashier 出?#123;員   S|q!? /jqj  
cashiers check 本票   <.=#EV^i  
certificate of deposit 存款單折   Ce5w0&VlS  
certificate of indebtedness 借據   /q"d`!h)w  
certified check 保付支票   <K#'3&*$s  
certified public accountant 會計師   gAr`hXO  
charges 費用   yg+IkQDf4U  
charge for remittances 匯水手續費   :ONuWNY N  
charter 營業執照   &<w[4z\  
chartered accountant 會計師   [cQ<dVaTX  
chattles 動產   `zzKD2y  
check 支票   42J';\)oP  
che stub 支票存根   ^/DII`A  
closed account 己結清賬戶   +r-dr>&H@  
closing 結算   wsJ%* eYf  
closing entries 結賬紀錄   /y9J)lx  
closing stock 期末存貨   .qIy7_^  
closing the book 結賬   R7B,Q(q2-  
columnar journal 多欄日記賬   u3*NO )O  
combination 聯合   lsB9;I^+x  
commission 佣金   x>^3]m  
commodity 商品   5&?KW)6 Rz  
common stock 普通股   q F{DArc  
company 公司   ||=[kjG~  
compensation 賠償   O@r.>  
compound interest 複利   *TM;trfz  
consignee 承銷人   eg2U+g4  
consignment 寄銷   $W/+nmb)@K  
consignor 寄銷人   p]h*6nH>~  
consolidated balance sheet 合併資產負債表   KM/U?`6>:  
consolidated profit and loss account 合併損益表   z;y^t4 ^9  
consolidation 合併   Gin_E&%g  
construction cost 營建成本   :>P4L,Da]  
construction revenue 營建收入   >d{dZD}  
contract 合同   ~&DB!

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control account 統制賬戶   XVrm3aj(m  
copyright 版權  
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corporation 公司   5?5-;H  
cost 成本   #*Yi4Cn<  
cost accounting 成本會計   U/X|i /  
cost of labour 勞工成本  
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cost of production 生產成本   QE45!Zg  
cost of manufacture 製造成本   7b&JX'`Mb  
cost of sales 銷貨成本   \LdmGv@&  
cost price 成本價格   Sa;<B :|  
credit 貸方   pHen>BA[  
credit note 收款通知單   ([,vX"4  
creditor 債權人   OU,PO2xX9  
crossed check 橫線支票   yV:EK{E  
current account 往來活期賬戶   EjR_-8@FK  
current asset 流動資產   PPoI>J  
current liability 流動負債   n#+%!HTh  
current profit and loss 本期損益   L$+d.=]  
debit 借方   ~A`&/U  
debt 債務   Mw"xm9(Q  
debtor 債務人   -?< Ww{  
deed 契據   >=- GD2WK  
deferred assets 遞延資產   cO
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deferred liabilities 遞延負債   Iv$:`7|crX  
delivery 交貨   pk-yj~F}  
delivery expense 送貨費   jWH{;V&ZV  
delivery order 出貨單   A1T<  
demand draft 即期匯票  
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demand note 即期票據   Gb(C#,xbK  
demurrage charge 延期費   @br@[RpB  
deposit 存款   omM&{ }8g  
deposit slip 存款單   b8J@K"
 
depreciation 折舊   tcBC! _vF  
direct cost 直接成本   .:}.b"%m  
direct labour 直接人工   u0m5JD0/  
director 董事   "?apgx 6  
discount 折扣   |@ikx{W  
discount on purchase 進貨折扣   )Y3EQxXa  
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