[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。   f|B=_p80  
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acceptance 承兌   pimtiQqC  
account 賬戶   yKa{08X:  
accountant 會計員   N>XS=2tzN  
accounting 會計   g+pml*LJ  
accounting system 會計制度   t"= E^r  
accounts payable 應付賬款   qv]}$WU  
accounts receivable 應收賬款   ^lA=* jY(  
accumulated profits 累積利益   (#Wu#F1;  
adjusting entry ?#123;整記錄   sejg&8  
adjustment ?#123;整   Kla'lCZ  
administration expense 管理費用   MCS8y+QK  
advances 預付   P(H8[,   
advertising expense 廣告費   E^.nc~  
agency 代理   .!f$ \1l  
agent 代理人   vRs,zL$W  
agreement 契約   X$ s:>[H  
allotments 分配數   }s(N6a&(  
allowance 津貼   g;2?F[8Th  
amalgamation 合併   wN;^[F  
amortization 攤銷   M_"L9^^>N  
amortized cost 應攤成本   VFRi1\G  
annuities 年金   )(ImL bM)  
applied cost 已分配成本   ` :o4'CG  
applied expense 已分配費用   6LalW5I  
applied manufacturing expense 己分配製造費用   QR%mj*@Wle  
apportioned charge 攤派費用   bYEy<7)x  
appreciation 漲價   H5Z$*4%G  
article of association 公司章程   &
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assessment 課稅   )%`^xR  
assets 資產   | #47O  
attorney fee 律師費   lfqiyYFm  
audit 審計   RxI(:i?  
auditor 審計員   {]:7bV#JP  
average 平均數   DNr@u/>vB  
average cost 平均成本   sg
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bad debt 壞賬   E`?3PA8  
balance 餘額   .^h#_[dp  
balance sheet 資產負債表   m9.{[K"  
bank account 銀行賬戶   %= fHu+  
bank balance 銀行結存   L&u$t}~)  
bank charge 銀行手續費   0:9.;x9_  
bank deposit 銀行存款   cc~O&?)i  
bank discount 銀行貼現   IOqwC
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bank draft 銀行匯票   [_1G@S6Ex  
bank loan 銀行借款   ,N!o  
bank overdraft 銀行透支   L)@?e?9  
bankers acceptance 銀行承兌   7ccO93Mz  
bankruptcy 破產   Urr@a/7  
bearer 持票人   KX'{[7}m'  
beneficiary 受益人   FB{KH .  
bequest 遺產   mF,Y?ax  
bill 票據   DXJ`oh  
bill of exchange 匯票   e[&L9U6GW-  
bill of lading 提單   D/vOs[X o,  
bills discounted 貼現票據   |wH5sjT
 
bills payable 應付票據   u~WVGjoQ  
bills receivable 應收票據   C|}iCB  
board of directors 董事會   xI($Uu}S  
bonds 債券   BqD'8zLD  
bonus 紅利   u>k N1kQ8  
book value 賬面價值   r76
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bookkeeper 簿記員   t!r A%*  
bookkeeping 簿記   >[*8I\*@n  
branch office general ledger 支店往來賬戶   qz0;p=$8Z  
broker 經紀人   .J)I | '  
brought down 接前   __|+w<]  
brought forward 接上頁   0n;< ge&~R  
budget 預算   ]6TATPIr  
by-product 副產品   =a@j=  
by-product sales 副產品銷售   _"bHe/'CI  
capital 股本   +l9!Fl{MK\  
capital income 資本收益   amOn qH-(  
capital outlay 資本支出   ?o81E2TJO  
capital stock 股本   :6vm+5!  
capital stock certificate 股票   _B/dWA,P  
carried down 移後   NQ(1   
carried forward 移下頁   5|o6v1bM  
cash 現金   cx&>#8s&  
cash account 現金賬戶   ST:A<Da"  
cash in bank 存銀行現金   [lWQ'DZ  
cash on delivery 交貨收款   F'4w;-ax  
cash on hand 庫存現金   VUPXO  
cash payment 現金支付   vms|x wb  
cash purchase 現購   =&ks)MH-  
cash sale 現沽   pTPi@SBaP{  
cashier 出?#123;員   |iE50,  
cashiers check 本票   T 6)bD&  
certificate of deposit 存款單折   `$,GzS(  
certificate of indebtedness 借據   b:lP%|7  
certified check 保付支票   pWK(z[D  
certified public accountant 會計師   Yw DbPX  
charges 費用   NG "C&v  
charge for remittances 匯水手續費   _+K_5 IO4  
charter 營業執照   nqI@Y)  
chartered accountant 會計師   i;/5Y'KZ  
chattles 動產   jQ2Ot<  
check 支票   PsnWWj?c  
che stub 支票存根   #_6I w`0  
closed account 己結清賬戶   YG3J$_?y0  
closing 結算   CE#gfP  
closing entries 結賬紀錄   W+UfGk}A  
closing stock 期末存貨   x3 q]I8q  
closing the book 結賬   uE%r/:!k4$  
columnar journal 多欄日記賬   Nl^;A><u  
combination 聯合   +jS|2d  
commission 佣金   /67 h&j  
commodity 商品   (.D~0a JU  
common stock 普通股   ,l!Ta"  
company 公司   =Xi07_8Ic<  
compensation 賠償   _F>CBG  
compound interest 複利   -:|?h{q?u  
consignee 承銷人   Al}6q{E9+8  
consignment 寄銷   C-Q28lD}f  
consignor 寄銷人   b\yXbyjZ3.  
consolidated balance sheet 合併資產負債表   )wC?T  
consolidated profit and loss account 合併損益表   &dM. d!  
consolidation 合併   YC++&Nk  
construction cost 營建成本   =/s>Q l  
construction revenue 營建收入   c6h.iBJ
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contract 合同   ,]9P{k]O  
control account 統制賬戶   G`cHCP_n  
copyright 版權   f .Q\Z'S^  
corporation 公司   O(fM?4w  
cost 成本   )c8rz
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cost accounting 成本會計   7HIeJ  
cost of labour 勞工成本   hs^zTZ_  
cost of production 生產成本   9s\A\$("l  
cost of manufacture 製造成本   t;W0"ci9  
cost of sales 銷貨成本   T|nDTezr  
cost price 成本價格   U'H$`$Ov  
credit 貸方   ',9V|jvK  
credit note 收款通知單   $x zAv{  
creditor 債權人   1oR7iD^  
crossed check 橫線支票   U#lCj0iUt,  
current account 往來活期賬戶   dP 3CG8w5  
current asset 流動資產   );#JL0I  
current liability 流動負債   ]{3)^axW;  
current profit and loss 本期損益   ) i;1*jK  
debit 借方   u+Y\6~
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debt 債務   -`'I{g&A  
debtor 債務人   _Gn2o2T  
deed 契據   aS{|uE]  
deferred assets 遞延資產   e>6y%v;  
deferred liabilities 遞延負債   W0dSsjN io  
delivery 交貨   ZGexdc%  
delivery expense 送貨費   HVi 'eNgo  
delivery order 出貨單   kVkU )hqR  
demand draft 即期匯票   a=J^  
demand note 即期票據   dq(uVW^&ae  
demurrage charge 延期費   ff]6aR/ UQ  
deposit 存款   CDsSrKhx  
deposit slip 存款單   2;k*@k-t  
depreciation 折舊   <c2E'U)X  
direct cost 直接成本   *Fy2BZH%Q  
direct labour 直接人工   %RTBV9LIXr  
director 董事   >")Tf6zw&  
discount 折扣   }tRm]w  
discount on purchase 進貨折扣   ]O]4z,n  
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