[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。   FZtfh  
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acceptance 承兌   n_(/JE>  
account 賬戶   .b-f9
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accountant 會計員   )l[M Q4vWW  
accounting 會計   E7Y`|nT  
accounting system 會計制度   ZO)S`W  
accounts payable 應付賬款   N0=ac5  
accounts receivable 應收賬款   ,
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accumulated profits 累積利益   j.L-{6_s>~  
adjusting entry ?#123;整記錄   [zlN!.Z  
adjustment ?#123;整   isZAoYVu  
administration expense 管理費用   |<.lW  
advances 預付   P5#r,:zL  
advertising expense 廣告費   /s[l-1zW  
agency 代理   PV4 (hj  
agent 代理人   Z<SLc,]^  
agreement 契約   f/Hm{<BY  
allotments 分配數   ]jaQ[g$F  
allowance 津貼   7~GB;1n  
amalgamation 合併   @g$Gti  
amortization 攤銷   "gne_Ye.  
amortized cost 應攤成本   9lW;Nk*j:  
annuities 年金   L_+k12lm  
applied cost 已分配成本   d_)o  
applied expense 已分配費用   YH%'t= <m  
applied manufacturing expense 己分配製造費用   (''M{n  
apportioned charge 攤派費用   ~D5\O6mU-  
appreciation 漲價   k25WucQ  
article of association 公司章程   !2'jrJG
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assessment 課稅   l#H#+*F  
assets 資產   ;ml)l~~YU  
attorney fee 律師費   u a~CEs  
audit 審計   n;$5Cq!v=  
auditor 審計員   W'.s\e?gh  
average 平均數   'C ~y5j  
average cost 平均成本   I*IhwJFl/  
bad debt 壞賬   2cqI[t@0  
balance 餘額   l*kPOyB  
balance sheet 資產負債表   V {pj~D.E  
bank account 銀行賬戶   OV%Q3$15  
bank balance 銀行結存   C_n9T{k  
bank charge 銀行手續費   S`"LV $8  
bank deposit 銀行存款   @1 U&UH  
bank discount 銀行貼現   T:IW%?M  
bank draft 銀行匯票   1Lg-.-V  
bank loan 銀行借款   & M~`:R  
bank overdraft 銀行透支   -#2)?NkeE  
bankers acceptance 銀行承兌   \z$p%4`E@  
bankruptcy 破產   ;I
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bearer 持票人   }p!HT6 tZ  
beneficiary 受益人   )~+e`q  
bequest 遺產   PB/IFsJ  
bill 票據   :L1dyVA{  
bill of exchange 匯票   &/uu)v  
bill of lading 提單   `S2[5i  
bills discounted 貼現票據   HE'2"t[a  
bills payable 應付票據   -Y*bSP)\  
bills receivable 應收票據   %c [F;ug  
board of directors 董事會   1 29q`u;  
bonds 債券   2Ri{bWi  
bonus 紅利   "=+7-`  
book value 賬面價值   )EL!D%<A  
bookkeeper 簿記員   r; xLP  
bookkeeping 簿記   ) :\xHR4  
branch office general ledger 支店往來賬戶   {2 +L@  
broker 經紀人   Z7_ zMM  
brought down 接前   B';6r4I-  
brought forward 接上頁   _`I"0.B]  
budget 預算   T[sDVkCbxf  
by-product 副產品   Pp|*J^U 4  
by-product sales 副產品銷售   *3&fqBg  
capital 股本   >2J

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capital income 資本收益   w^#L9i'v'  
capital outlay 資本支出   (vB<%l.&  
capital stock 股本   B"v.* %"&/  
capital stock certificate 股票   UY<e&Npo  
carried down 移後   Z0*ljT5|  
carried forward 移下頁    -W<vyNSr  
cash 現金    k0  
cash account 現金賬戶   RtCkVxaEx  
cash in bank 存銀行現金   jWY$5Vq<H  
cash on delivery 交貨收款   :{ur{m5bX  
cash on hand 庫存現金   x)JOClLr  
cash payment 現金支付   >A<bBK#  
cash purchase 現購   '/$d0`3B>  
cash sale 現沽   '2laTl]`  
cashier 出?#123;員   >NKe'q<)3  
cashiers check 本票   qKE:3g35  
certificate of deposit 存款單折   Vm df8[5  
certificate of indebtedness 借據   T<L^N+<,{N  
certified check 保付支票   ylB7*>[  
certified public accountant 會計師   DF g,Xa#  
charges 費用   ~{D[ >j][  
charge for remittances 匯水手續費   !Yw3 d   
charter 營業執照   ;]w<&C!=  
chartered accountant 會計師   V~hlq$jn<Y  
chattles 動產   v9D22,K-  
check 支票   3 HIz9F(  
che stub 支票存根   ~j#]tElb  
closed account 己結清賬戶   V%_4%  
closing 結算   ^m/oDB-  
closing entries 結賬紀錄   u@.>Z{h  
closing stock 期末存貨   gi-Yqco  
closing the book 結賬   -YjA+XP  
columnar journal 多欄日記賬   `c69?/5  
combination 聯合   J8"[6vId~  
commission 佣金   tBm_YP[  
commodity 商品   Q3 eM2i8Y  
common stock 普通股   `iJhG^w9M  
company 公司   t2V0 lyeL  
compensation 賠償   +4,2<\fX  
compound interest 複利   cPl`2&p  
consignee 承銷人   |hO~X~P  
consignment 寄銷   >rP#ukr5  
consignor 寄銷人   @_"9Dy Y%  
consolidated balance sheet 合併資產負債表   Kv@eI$t5  
consolidated profit and loss account 合併損益表   ErT{(t7  
consolidation 合併   !{82D[5  
construction cost 營建成本   I"t(%2*q  
construction revenue 營建收入   U^.4Hy&D  
contract 合同   +*n-<x5"  
control account 統制賬戶   qU,c~C=Qf  
copyright 版權   )$&dg2[  
corporation 公司   `g_"GE  
cost 成本   tdEnk.O  
cost accounting 成本會計   {66fG53x  
cost of labour 勞工成本   oM)h#8bq  
cost of production 生產成本   =B];?%  
cost of manufacture 製造成本   %+F"QI1~0  
cost of sales 銷貨成本   >z%Q>(F  
cost price 成本價格   Y]; Y
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credit 貸方   QnI.zq V  
credit note 收款通知單   ooj~&fu  
creditor 債權人   mCz,2K|^~  
crossed check 橫線支票   1TM~*<Jb  
current account 往來活期賬戶   ]u-0 2g  
current asset 流動資產   X>I)~z}9#  
current liability 流動負債   e2+BWKaU  
current profit and loss 本期損益   {i*2R^5  
debit 借方   Otz E:qe  
debt 債務   /R LI,.%  
debtor 債務人   |T4kqW{  
deed 契據   $LHa?3  
deferred assets 遞延資產   `$604+G  
deferred liabilities 遞延負債   !~ZP{IXyo  
delivery 交貨   JTqq0OD}  
delivery expense 送貨費   {3Y )rY!z  
delivery order 出貨單   +"ueq  
demand draft 即期匯票   &5%dhc4&!&  
demand note 即期票據   ZL< MC~  
demurrage charge 延期費   erl:9.  
deposit 存款   @-)t M.8~  
deposit slip 存款單   ,WQ^tI=O  
depreciation 折舊   /EMJSr  
direct cost 直接成本  
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direct labour 直接人工   =9G;PVk|  
director 董事   :+%Zh@u\  
discount 折扣   $>R(W=Q  
discount on purchase 進貨折扣   7yt=]1  
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