[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。   ^n]?!BdU  
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acceptance 承兌   m} =<@b:l  
account 賬戶   6d 8n1_  
accountant 會計員   &P8Q|A-u  
accounting 會計   J_|>rfW  
accounting system 會計制度   V|0UwS\n  
accounts payable 應付賬款   HoM8V"8B  
accounts receivable 應收賬款   +n`^W(  
accumulated profits 累積利益   R?%|RCht1  
adjusting entry ?#123;整記錄   3^&pb  
adjustment ?#123;整   n_] OYG>U  
administration expense 管理費用   gD fVY%[Z  
advances 預付   e''Wm.>g(+  
advertising expense 廣告費   :(x 90;DW  
agency 代理   =WP}RZ{S  
agent 代理人   %^E>~  
agreement 契約   Ipmr@%~  
allotments 分配數   L'h'm{i  
allowance 津貼   &9g#Vq%   
amalgamation 合併   l}c<eEfOy"  
amortization 攤銷   Wq
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amortized cost 應攤成本   8|Y^z_C  
annuities 年金   4]8PF  
applied cost 已分配成本   }mJ)gK5b 6  
applied expense 已分配費用   ck<4_?1]  
applied manufacturing expense 己分配製造費用   Z#W`0G>'  
apportioned charge 攤派費用   IWpUbD|kC  
appreciation 漲價   )'< zC  
article of association 公司章程   , 9M \`6  
assessment 課稅   pK1(AV'L  
assets 資產   j({L6</x  
attorney fee 律師費   ]g
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audit 審計    L_Ai/'
 
auditor 審計員   gf@'d
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average 平均數   %F/tbXy{  
average cost 平均成本   wy&*6>.  
bad debt 壞賬    y.eBFf  
balance 餘額   %I=J8$B]f  
balance sheet 資產負債表   4Y/!V[  
bank account 銀行賬戶   nocH~bAf2  
bank balance 銀行結存   W]*wxzf!5z  
bank charge 銀行手續費   =O_[9kuJ  
bank deposit 銀行存款   "
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bank discount 銀行貼現   |m EJJg`"7  
bank draft 銀行匯票   0UB'6wRVo  
bank loan 銀行借款   D 7E^;W)H  
bank overdraft 銀行透支   },L[bDOV07  
bankers acceptance 銀行承兌   ohyUvxvj  
bankruptcy 破產   n*xNMw1x"T  
bearer 持票人   nW%c95E  
beneficiary 受益人   Wl2>U(lj  
bequest 遺產   |O+binq  
bill 票據    JuI,wA  
bill of exchange 匯票   f3h9CV  
bill of lading 提單   Yr,1##u  
bills discounted 貼現票據   C]XD
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bills payable 應付票據   5LK>n-  
bills receivable 應收票據   tr}$82Po  
board of directors 董事會   J\0YL\jw1K  
bonds 債券   WL~`L!_. A  
bonus 紅利   O&0R ~<n  
book value 賬面價值   VEZ/-s/  
bookkeeper 簿記員   v>P){VT  
bookkeeping 簿記   LMDa68 s  
branch office general ledger 支店往來賬戶   F y@D&j  
broker 經紀人   8vP)qy8  
brought down 接前   S9BJjo  
brought forward 接上頁   \dMsv1\  
budget 預算   jHZ<Gc  
by-product 副產品   K&h|r`W(  
by-product sales 副產品銷售   Y#5S;?bR  
capital 股本   1FX-#Y`e  
capital income 資本收益   #>V;ZV5"  
capital outlay 資本支出   uQNoIy J)  
capital stock 股本   iB`m!g6$  
capital stock certificate 股票   &_6:TqJ  
carried down 移後   'huLv(U u  
carried forward 移下頁   mB~&nDU  
cash 現金   ;vx9xs?6  
cash account 現金賬戶   N@>S>U8C  
cash in bank 存銀行現金   nNKL{Hp  
cash on delivery 交貨收款   hU{%x#8}lK  
cash on hand 庫存現金   *%e#)sn*  
cash payment 現金支付   aU!
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cash purchase 現購   _V?Q4}7d/  
cash sale 現沽   /_|1,x-Kx  
cashier 出?#123;員   !]nCeo  
cashiers check 本票   ^pP 14y*go  
certificate of deposit 存款單折   {%Y7]*D  
certificate of indebtedness 借據   $} Myj'`r  
certified check 保付支票   ^
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certified public accountant 會計師   tQ67XAb  
charges 費用   #Grm-W9E  
charge for remittances 匯水手續費   !|/fVWH  
charter 營業執照   V_kE"W)  
chartered accountant 會計師   Y(f-e,  
chattles 動產   >A/=eW/q  
check 支票   @6SSk=9_S  
che stub 支票存根   BTyVfq sx  
closed account 己結清賬戶   *Y ZLQT  
closing 結算   $%-?S]6)  
closing entries 結賬紀錄   4@I]PG  
closing stock 期末存貨   A.b#r[  
closing the book 結賬   I'C,'  
columnar journal 多欄日記賬   wW4S@m  
combination 聯合   gib]#n1!p  
commission 佣金   8gNEL+  
commodity 商品   7fqYSMHR  
common stock 普通股   1c! }, O  
company 公司   EoeEg,'~F  
compensation 賠償   j
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compound interest 複利   B .mV\W  
consignee 承銷人   2LU'C,o?  
consignment 寄銷   ?s]`G'=>V`  
consignor 寄銷人   =.a ]?&Yyh  
consolidated balance sheet 合併資產負債表   -wfV  
consolidated profit and loss account 合併損益表   =*Xf(mhc  
consolidation 合併   $ Zr, -  
construction cost 營建成本   B(LV22#  
construction revenue 營建收入   sh2bhv]  
contract 合同   t^5_;sJQ  
control account 統制賬戶   }nl)*l  
copyright 版權   (&,R1dLo  
corporation 公司   v_0!uT5~NE  
cost 成本   X;:xGZ-oY  
cost accounting 成本會計   Uj) ]nJX  
cost of labour 勞工成本   kVv <
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cost of production 生產成本   4#q JX)/  
cost of manufacture 製造成本   8B/9{8  
cost of sales 銷貨成本   ,m,vo_Ub  
cost price 成本價格   :F=nb+HZ  
credit 貸方   ~x:]ch|  
credit note 收款通知單   #+0R!Y  
creditor 債權人   6,1|y%(f  
crossed check 橫線支票   x["  
current account 往來活期賬戶   1.uQ(>n  
current asset 流動資產   UAZ&*{MM^  
current liability 流動負債   ?y)X$D^  
current profit and loss 本期損益   Ui !|!V-  
debit 借方   QOk"UP  
debt 債務   u0b-JJ7)BQ  
debtor 債務人   K3DJ"NJ<Ji  
deed 契據   t8 "-zd8  
deferred assets 遞延資產   ,r;d{  
deferred liabilities 遞延負債   9G+rxyWMW  
delivery 交貨   FaE orQ  
delivery expense 送貨費   wf%Ep#^6}  
delivery order 出貨單   -<]_:Kf{;&  
demand draft 即期匯票   {C6;$#7P  
demand note 即期票據   22~X~=  
demurrage charge 延期費    a|uZJ*  
deposit 存款   `r(J6,O  
deposit slip 存款單   \r,.hUp  
depreciation 折舊   n9!3h?,g  
direct cost 直接成本   7,UFIHq  
direct labour 直接人工   +lJ]-U|P  
director 董事   , vyx`wDd  
discount 折扣   1iL xXd  
discount on purchase 進貨折扣   Cpv%s 1M  
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