[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。   #|A @  
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acceptance 承兌   _R8)%<E  
account 賬戶   _t:rWC"X  
accountant 會計員   "%A/bv\u  
accounting 會計   $$A{|4,aI  
accounting system 會計制度   rP2^D[uM.  
accounts payable 應付賬款   zIH[ :  
accounts receivable 應收賬款   2(5wFc  
accumulated profits 累積利益   VpWax]'  
adjusting entry ?#123;整記錄   $Z+N*w~8  
adjustment ?#123;整   WyA>OB<Zeq  
administration expense 管理費用   r7C m  
advances 預付   $*xnq%A  
advertising expense 廣告費   .m;1V6  
agency 代理   ok-sm~bp  
agent 代理人   {h&*H[Z z  
agreement 契約  
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allotments 分配數   \&2GLBKpe  
allowance 津貼   5 |r3i \  
amalgamation 合併   wx}\0(]Gl  
amortization 攤銷   9V.)=*0hp  
amortized cost 應攤成本   uEVRk9nb  
annuities 年金   @2CYv>  
applied cost 已分配成本   \ CV(c]  
applied expense 已分配費用   @s/;y VVq  
applied manufacturing expense 己分配製造費用   M4nM%qRGQ  
apportioned charge 攤派費用   [jDO8n/  
appreciation 漲價   Gd%6l ab  
article of association 公司章程   xPQO}wKa  
assessment 課稅   _UjAct]6  
assets 資產   H#m)`=nZSZ  
attorney fee 律師費   vFL3eu#  
audit 審計   }s}b]v  
auditor 審計員   6xk"bI p  
average 平均數   un W{ZfEC  
average cost 平均成本   +3si=x\=/  
bad debt 壞賬   WYRTt2(+%  
balance 餘額   ~<Gs<c}z  
balance sheet 資產負債表   KbMgat
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bank account 銀行賬戶   $w[@L7'(  
bank balance 銀行結存   xfkG& &  
bank charge 銀行手續費   Iy8gQdI  
bank deposit 銀行存款   Y'Wj7P  
bank discount 銀行貼現   ;)0vxcMB  
bank draft 銀行匯票   X2dTV}~i  
bank loan 銀行借款   ?F AsV&y  
bank overdraft 銀行透支   9^v|~f  
bankers acceptance 銀行承兌   jn]hqTy8  
bankruptcy 破產   fa\<![8LAU  
bearer 持票人   W$:;MY>0f  
beneficiary 受益人   kzJNdYtdH  
bequest 遺產   M`BD]{tN}  
bill 票據   n_$l
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bill of exchange 匯票   XLqS{r~?  
bill of lading 提單   f:Nfw+/q  
bills discounted 貼現票據   cX7xG U  
bills payable 應付票據   gWy2$)  
bills receivable 應收票據   o[+1O  
board of directors 董事會   =c-j4xna>  
bonds 債券   Haj`mc!<D0  
bonus 紅利    ppb]RN|)  
book value 賬面價值   D*vrQ9&# 8  
bookkeeper 簿記員   Y)c9]1qly  
bookkeeping 簿記  
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branch office general ledger 支店往來賬戶   ;lW0p8  
broker 經紀人   u\Fq
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brought down 接前   =<`9T_S 16  
brought forward 接上頁   ^5=}Y>EJO  
budget 預算   Y<w2_+(  
by-product 副產品   fU>"d>6!S  
by-product sales 副產品銷售   b'Mg  
capital 股本   PS`)6yn{_  
capital income 資本收益   *Z|!%C  
capital outlay 資本支出   ZS >}NN  
capital stock 股本  
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capital stock certificate 股票   LNXhzW  
carried down 移後   vB/MnEKR  
carried forward 移下頁   eW\7X%I  
cash 現金   J%j#gyTU  
cash account 現金賬戶   Z7k {7  
cash in bank 存銀行現金   4xtbP\=
 
cash on delivery 交貨收款   aODOc J N  
cash on hand 庫存現金   )w;XicT  
cash payment 現金支付   N=tyaS(YJ
 
cash purchase 現購   \w^U<_zq  
cash sale 現沽   kSB)}q6a  
cashier 出?#123;員   (cNT ud$  
cashiers check 本票   eoTOccb!  
certificate of deposit 存款單折   :#d$[:r#  
certificate of indebtedness 借據   =;dupz\7  
certified check 保付支票   qIA!m .GC  
certified public accountant 會計師   $w+g%y)  
charges 費用   +P}'2tE~'  
charge for remittances 匯水手續費   JY9Hqf  
charter 營業執照   wC@4`h\U  
chartered accountant 會計師   ;op+~@*!  
chattles 動產   #(ANyU(#e  
check 支票   <^n9?[m*  
che stub 支票存根   ;oob TW{  
closed account 己結清賬戶   2#T|+mKxZM  
closing 結算   f7d)  
closing entries 結賬紀錄   <wj2:Z0  
closing stock 期末存貨  
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closing the book 結賬   *bmk(%g  
columnar journal 多欄日記賬   A ;Z%-x  
combination 聯合   5T8X2fS:  
commission 佣金   Mgcq'{[~Y=  
commodity 商品   J>!p^|S{  
common stock 普通股   5xTm]
  
company 公司   !*C^gIQGU  
compensation 賠償   ,0lRs   
compound interest 複利   N5%~~JRO  
consignee 承銷人   ""CJlqU  
consignment 寄銷   0)k%nIhj  
consignor 寄銷人   pOIFO=k  
consolidated balance sheet 合併資產負債表   7 &GhJ^Ku  
consolidated profit and loss account 合併損益表   GdL\  
consolidation 合併   *=^
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construction cost 營建成本   .?!{.D  
construction revenue 營建收入   $AG.<  
contract 合同   Ujq)h:`  
control account 統制賬戶   <C# s0UX  
copyright 版權   F[RhuNa&'W  
corporation 公司   5A~w_p*}  
cost 成本   T_v  
cost accounting 成本會計   xhg{!w  
cost of labour 勞工成本   r-4I{GPb  
cost of production 生產成本   (t<i?>p  
cost of manufacture 製造成本   (Clf]\_II  
cost of sales 銷貨成本   8ru@ 8|r  
cost price 成本價格   e!eWwC9u  
credit 貸方   Lm-}W "7  
credit note 收款通知單   >4LX!^V"  
creditor 債權人   E<-}Jc1  
crossed check 橫線支票   u+8_et5T  
current account 往來活期賬戶   Br\/7F  
current asset 流動資產   O=c&
 
current liability 流動負債   nfRo:@  
current profit and loss 本期損益   d@8_?G}  
debit 借方   zx#d_SVi  
debt 債務   '["Y;/>  
debtor 債務人   /*rMveT  
deed 契據   Z#7HuAF{]  
deferred assets 遞延資產   .u W_(Rqg  
deferred liabilities 遞延負債   9Ki86  
delivery 交貨   s_D7? o  
delivery expense 送貨費   nez5z:7F  
delivery order 出貨單   [r^f5;Z  
demand draft 即期匯票   'DntZ
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demand note 即期票據   Ha q23K  
demurrage charge 延期費   "TN}=^A\F  
deposit 存款   M 80Us.  
deposit slip 存款單   ]r|.\}2Y7  
depreciation 折舊   \f /<#'  
direct cost 直接成本   V!]e#QH;  
direct labour 直接人工   {) Y &Vr5  
director 董事   {n j\dU  
discount 折扣   g\ <Lb  
discount on purchase 進貨折扣   r~t&;yRv  
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