[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。   t</rvAH E  
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acceptance 承兌   18Pc4~>0  
account 賬戶   vyERt^z  
accountant 會計員   OAR1u}  
accounting 會計   s7S
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accounting system 會計制度   V{$(#r  
accounts payable 應付賬款   ss%ahs  
accounts receivable 應收賬款   F^IYx~:  
accumulated profits 累積利益   c&3 ]%urL  
adjusting entry ?#123;整記錄   -fz |  
adjustment ?#123;整   [sTr#9Z  
administration expense 管理費用   >z h  
advances 預付   v
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advertising expense 廣告費   4t|g G`QW7  
agency 代理   v@LK3S/!3  
agent 代理人   23qTmh  
agreement 契約   2JYyvJ>  
allotments 分配數   22`W*e@6h  
allowance 津貼   2K!3+D"  
amalgamation 合併   "Q A#  
amortization 攤銷   PLKp<kg  
amortized cost 應攤成本   wS <d8gw  
annuities 年金   }/B
  
applied cost 已分配成本   0lF.!\9  
applied expense 已分配費用   wZh&w<l'  
applied manufacturing expense 己分配製造費用   A0cC) bd&  
apportioned charge 攤派費用   B+iVK(j'[v  
appreciation 漲價   F5wCl2I  
article of association 公司章程   hkJ4,
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assessment 課稅   p8oOm>B96n  
assets 資產   ?a7PxD.  
attorney fee 律師費   x<"1T w5e  
audit 審計   ]=2Ba<)m  
auditor 審計員   8*H-</ =  
average 平均數   \kvd;T#t6  
average cost 平均成本   LgjL+w19  
bad debt 壞賬   2Auhv!xV  
balance 餘額   k8F<j)"  
balance sheet 資產負債表   y!6B Gz  
bank account 銀行賬戶   gV):3mWC  
bank balance 銀行結存   Nlx7"_R"Q  
bank charge 銀行手續費   "nU5c4   
bank deposit 銀行存款   $}jp=?,t  
bank discount 銀行貼現   2#kR1rJP  
bank draft 銀行匯票   &&xBq?  
bank loan 銀行借款   wxkCmrV  
bank overdraft 銀行透支   84DneSpHsp  
bankers acceptance 銀行承兌   2^bq4c4
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bankruptcy 破產   ,fpu@@2  
bearer 持票人   :`2<SF^0O  
beneficiary 受益人   }\:3}'S.$  
bequest 遺產   lt|\$Iy(  
bill 票據   $/Gvz)M  
bill of exchange 匯票   @J
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bill of lading 提單   u01 'f-h  
bills discounted 貼現票據   [pUw(KV2m  
bills payable 應付票據   T( MS,AyD]  
bills receivable 應收票據   MGfDx Hg]  
board of directors 董事會   -GD_xk  
bonds 債券   &8_]omuNV  
bonus 紅利   $\Bzp<SN`  
book value 賬面價值   |Up+Kc:z/n  
bookkeeper 簿記員   FAfk;<#'n+  
bookkeeping 簿記   ^ ~:f0
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branch office general ledger 支店往來賬戶   QzPq^  
broker 經紀人   C<?}?hhb  
brought down 接前   dFS>uIT7X  
brought forward 接上頁   h$)(-_c3  
budget 預算   a*$ to/^r  
by-product 副產品   %%`Nq&'  
by-product sales 副產品銷售   n1 =B  
capital 股本   g34<0%6jd  
capital income 資本收益   }&I\a  
capital outlay 資本支出   WjW+EF8(  
capital stock 股本   nBI?~hkP3  
capital stock certificate 股票   ;&q}G1  
carried down 移後   SUINV_>7  
carried forward 移下頁   R 5-q{  
cash 現金   Yz=(zj  
cash account 現金賬戶  
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cash in bank 存銀行現金   "+/%s#&  
cash on delivery 交貨收款   N:GSfM@g  
cash on hand 庫存現金   &PaqqU.  
cash payment 現金支付   /vll*}}  
cash purchase 現購   
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cash sale 現沽   VR ^qwS/  
cashier 出?#123;員   }l~|c{WH`  
cashiers check 本票   oGM Ls  
certificate of deposit 存款單折   %@#+Xpa+  
certificate of indebtedness 借據   (4cWq!ax<$  
certified check 保付支票   b6:A-jb*I  
certified public accountant 會計師   <`k\kZM  
charges 費用   T$T:~8tK3  
charge for remittances 匯水手續費   7K,Quq.%+  
charter 營業執照   <nlZ?~
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chartered accountant 會計師   ?YWfoH4mS  
chattles 動產   reR><p  
check 支票   [zl@7X1{_  
che stub 支票存根   ,yus44w[  
closed account 己結清賬戶   y=g9 wO  
closing 結算   u\wdb^8ds  
closing entries 結賬紀錄   <f.*=/]W2  
closing stock 期末存貨   %KHO}gad1  
closing the book 結賬   >/mi#Y6  
columnar journal 多欄日記賬   0<_|K>5dS|  
combination 聯合   "X0"
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commission 佣金   +KgoLa  
commodity 商品   ;*1bTdB5a  
common stock 普通股   &[:MTK?x!  
company 公司   Rt:k4Q
 
compensation 賠償   r8g4NsRVtv  
compound interest 複利   \95qH,w)T  
consignee 承銷人   vQ/}E@?u  
consignment 寄銷   rqW[B/a{  
consignor 寄銷人   $&~/`MxE  
consolidated balance sheet 合併資產負債表   <~;
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consolidated profit and loss account 合併損益表   E9z^#@s  
consolidation 合併   wgfA\7Z  
construction cost 營建成本   yTzP{
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construction revenue 營建收入   wmKM:`&[5  
contract 合同   )]WWx-Uf'  
control account 統制賬戶   %|E'cdvkX  
copyright 版權   WA}<Zme3[  
corporation 公司   q9
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cost 成本   kR$>G2$!  
cost accounting 成本會計   JLUG=x(dA  
cost of labour 勞工成本   U"$Q$ OFs  
cost of production 生產成本   W9n0Jv  
cost of manufacture 製造成本   @)s;u}H  
cost of sales 銷貨成本   fHhm)T8KB  
cost price 成本價格   :Mesh
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credit 貸方   JwCv(1$GM  
credit note 收款通知單   pm$2*!1F(  
creditor 債權人   n@n608  
crossed check 橫線支票   W%LTcm  
current account 往來活期賬戶   :K
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current asset 流動資產   f0p+l-iEv  
current liability 流動負債   w}+#w8hu  
current profit and loss 本期損益   <i{O\K]9  
debit 借方   L[ l?}\  
debt 債務   L#sw@UCK  
debtor 債務人   !OWPwBm;  
deed 契據   3 i<,#FaL  
deferred assets 遞延資產   5tPBTS<<"L  
deferred liabilities 遞延負債   ?CO\jW_ *n  
delivery 交貨   0
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delivery expense 送貨費   (ii6w d<*  
delivery order 出貨單   S\fEV"  
demand draft 即期匯票   piYv}4;:(  
demand note 即期票據   5\93-e  
demurrage charge 延期費   @P=St\;VP  
deposit 存款   q-s! hiK  
deposit slip 存款單   Q#C;4)e  
depreciation 折舊   <;O=h; ~|  
direct cost 直接成本   uC\FW6K=m  
direct labour 直接人工   }OY]mAv-B  
director 董事   $YZsaw  
discount 折扣   
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discount on purchase 進貨折扣   HScj  
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