[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。   ;_mgiKHg  
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acceptance 承兌   k$ZRZ{ E+  
account 賬戶   ]
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accountant 會計員   \hs/D+MCk  
accounting 會計   r_b8,I6{]  
accounting system 會計制度   ]i-P-9PA4  
accounts payable 應付賬款   fNmE,~
 
accounts receivable 應收賬款   a?5WKO  
accumulated profits 累積利益   ?qju DD  
adjusting entry ?#123;整記錄   EkN_8(w  
adjustment ?#123;整   CQ@LmTW[  
administration expense 管理費用   J'oDOn.M  
advances 預付   R'rTE  
advertising expense 廣告費   #v{Y=$L  
agency 代理   60xa?8<cg  
agent 代理人   C">`' G2  
agreement 契約   [/ AIKZM<  
allotments 分配數   {DU"]c/S  
allowance 津貼   ?n)Xw)]  
amalgamation 合併   x>}B#  
amortization 攤銷   YTQ5sFuGM  
amortized cost 應攤成本   +T9Q_e*  
annuities 年金   Vwjk[ DOL  
applied cost 已分配成本   z8IPhE@  
applied expense 已分配費用   59V#FW
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applied manufacturing expense 己分配製造費用   js~tKUvg  
apportioned charge 攤派費用   >9ob*6q,  
appreciation 漲價   Yl$X3wi  
article of association 公司章程   rvW!7-R  
assessment 課稅   x Sv-;!y  
assets 資產   59.$ULQVMY  
attorney fee 律師費   v2d<o[[C  
audit 審計   Y=r!2u6r~  
auditor 審計員   IE2CRBfs  
average 平均數   ]fj-`==  
average cost 平均成本   grr'd+_e  
bad debt 壞賬   JjQ8|En  
balance 餘額   1@xP(XS  
balance sheet 資產負債表   2d-{Q8Pi  
bank account 銀行賬戶   jAXR`D  
bank balance 銀行結存   T=WNBqKo]  
bank charge 銀行手續費   YydA6IK4  
bank deposit 銀行存款   QIQ fI05  
bank discount 銀行貼現   $*k)|4
 
bank draft 銀行匯票   UVrQV$g!  
bank loan 銀行借款   2UiR~P]%  
bank overdraft 銀行透支   K}x_nW  
bankers acceptance 銀行承兌   Y,C=@t@_  
bankruptcy 破產   ylu2R0] (  
bearer 持票人   +IrZ ;&oy  
beneficiary 受益人   NetYg]8`  
bequest 遺產   f-4.WW2FN  
bill 票據   E!zX)|Z<  
bill of exchange 匯票   3)3Hck  
bill of lading 提單   -ey)J +?t  
bills discounted 貼現票據   :}Ok$^5s  
bills payable 應付票據   [& ^RP,N~  
bills receivable 應收票據   )>\4ULR83  
board of directors 董事會   []zua14F6  
bonds 債券   @D~B{Hg  
bonus 紅利   #Q}_e7t  
book value 賬面價值   O iF{3ae(  
bookkeeper 簿記員   :$?Q D  
bookkeeping 簿記   >)NQH9'1  
branch office general ledger 支店往來賬戶   T?n-x?e  
broker 經紀人   ;\qXbL7  
brought down 接前   dy<27=  
brought forward 接上頁   /;Yy@oc  
budget 預算   vg)Z]F=t(  
by-product 副產品   -p`L%xj\  
by-product sales 副產品銷售   " !-Kd'V  
capital 股本   |f\D>Y%)  
capital income 資本收益   eCWPhB6l  
capital outlay 資本支出   ~EEs}i  
capital stock 股本   :Xfn@>;3ui  
capital stock certificate 股票   ='}
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carried down 移後   zC=a3  
carried forward 移下頁   ,(N[*)G  
cash 現金   T/l1qcf`wT  
cash account 現金賬戶   8O7Yv<  
cash in bank 存銀行現金   y(5:}x&E  
cash on delivery 交貨收款   px=]bALU  
cash on hand 庫存現金   'H|~u&?  
cash payment 現金支付   &J$##B  
cash purchase 現購   CE ~@} `  
cash sale 現沽   \K7t'20  
cashier 出?#123;員   ZSB?Y1wG  
cashiers check 本票   $'{=R 45Z  
certificate of deposit 存款單折   r8[T&z@_  
certificate of indebtedness 借據   wfR&li{  
certified check 保付支票   &w8
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certified public accountant 會計師   Q9c)k{QZ  
charges 費用   8AL\ST51x"  
charge for remittances 匯水手續費   Dz;HAyPj  
charter 營業執照   aC!EWgwW[  
chartered accountant 會計師   D."=k{r.  
chattles 動產   [&#/|zH'j:  
check 支票   G-u]L7t&1  
che stub 支票存根   s_[VHPN  
closed account 己結清賬戶   0fArF*  
closing 結算   eg<pa'Hw  
closing entries 結賬紀錄   Y3Oz'%B  
closing stock 期末存貨   =-#G8L%Q  
closing the book 結賬   O=}g4c  
columnar journal 多欄日記賬   t Rm+?  
combination 聯合   8 lT{1ro  
commission 佣金   ]*N1t>
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commodity 商品   ^YlI>_3s  
common stock 普通股   H'DVwnn>ik  
company 公司   eSfnB_@x2  
compensation 賠償   5l{Ts04k%  
compound interest 複利   86 .`T l;  
consignee 承銷人   8)j@aiF`  
consignment 寄銷   3n]79+w@z  
consignor 寄銷人   @S^ASDuQU7  
consolidated balance sheet 合併資產負債表   <RXwM6G2  
consolidated profit and loss account 合併損益表   ;11x"S  
consolidation 合併   `<frgXu64  
construction cost 營建成本   rD &D)w  
construction revenue 營建收入   d`y!cu2}  
contract 合同   [}z,J"Un  
control account 統制賬戶   #7G*GbKY  
copyright 版權   ~h$wH{-U#  
corporation 公司   %*}Y6tl'|  
cost 成本   W7sn+g\  
cost accounting 成本會計   Dw6fmyJ:  
cost of labour 勞工成本   !t#F/C  
cost of production 生產成本   5's~>up&  
cost of manufacture 製造成本   EGVM)ur  
cost of sales 銷貨成本   <vV_%uoM  
cost price 成本價格   A7Po 3n%Q  
credit 貸方   j5$GFi\kB  
credit note 收款通知單   Na{Y}0=^y  
creditor 債權人   B1!kn}KlL{  
crossed check 橫線支票   nz]&a1"&  
current account 往來活期賬戶   U/ od~29  
current asset 流動資產   ?)D^~/ A  
current liability 流動負債   O`[aU%4b  
current profit and loss 本期損益   EgjR^A1W2  
debit 借方   I\O\,yPhhP  
debt 債務   &@FhR#pUQ  
debtor 債務人   zeb=8Dg :  
deed 契據   [iP#VM-N  
deferred assets 遞延資產   WKfkKk;G  
deferred liabilities 遞延負債   <AH1i@4  
delivery 交貨   Z<?OwAWz  
delivery expense 送貨費   S$ ,'Q^~K  
delivery order 出貨單   saf&dd  
demand draft 即期匯票   !]yO^Ob.E  
demand note 即期票據   .B2]xfo"`  
demurrage charge 延期費   w"Y` ]2  
deposit 存款   co8"sz0(U  
deposit slip 存款單   dt@P>rel  
depreciation 折舊   2_^aw[-  
direct cost 直接成本   (t+;O;  
direct labour 直接人工   (V`Md\NL`  
director 董事   ~^jq(:d)  
discount 折扣   tJViA`@x  
discount on purchase 進貨折扣   uo%P+om_}  
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