[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。   1|bu0d\]  
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acceptance 承兌   !`q*{Ojx  
account 賬戶   &,4]XT  
accountant 會計員   x|i"x+o  
accounting 會計   @P#uH5U  
accounting system 會計制度   qIcQPJn!}  
accounts payable 應付賬款   J\<7M8  
accounts receivable 應收賬款   Ug_5INK  
accumulated profits 累積利益   'c<vj jIg  
adjusting entry ?#123;整記錄   Nr=ud QA{  
adjustment ?#123;整   ^8$CpAK]M  
administration expense 管理費用   xnmIo? hC  
advances 預付   Yr@_X  
advertising expense 廣告費   =A={Dpv[>  
agency 代理   Zs<}{`-  
agent 代理人   Gc>bli<-  
agreement 契約   :VP4|H#SP  
allotments 分配數   j8
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allowance 津貼   4b=hFwr[?  
amalgamation 合併   s,m+q)  
amortization 攤銷   _/bFt6  
amortized cost 應攤成本   %^[45e  
annuities 年金   z!;n\CV@  
applied cost 已分配成本   *')BP;|V`  
applied expense 已分配費用   qb(#{Sw0  
applied manufacturing expense 己分配製造費用   
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apportioned charge 攤派費用   ?(Q" y\  
appreciation 漲價   wH=  
article of association 公司章程   Cbm  
assessment 課稅   c[E{9wp v  
assets 資產   WXu:mv,'e  
attorney fee 律師費   <$wh@$PK  
audit 審計   UMwB.*  
auditor 審計員   3{RuR+yi  
average 平均數   KY H*5  
average cost 平均成本   dl;~-'0  
bad debt 壞賬   4*
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balance 餘額   mbxJS_P  
balance sheet 資產負債表   B3K!>lz  
bank account 銀行賬戶   Uov%12  
bank balance 銀行結存   9C}Ie$\  
bank charge 銀行手續費   E]w1!Ah M  
bank deposit 銀行存款   GY<E
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bank discount 銀行貼現   )hmU/E@  
bank draft 銀行匯票   6TJ5G8z_  
bank loan 銀行借款   }qmBn`3R  
bank overdraft 銀行透支   Cnd70tbD )  
bankers acceptance 銀行承兌   WRU/^g3O@'  
bankruptcy 破產   {9U<!  
bearer 持票人   /Y5I0Ko Uw  
beneficiary 受益人   txQyHQ) @  
bequest 遺產   0fA42*s;  
bill 票據   qJ|ByZ
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bill of exchange 匯票   Ze~$by|9f  
bill of lading 提單   L,!?'.*/]  
bills discounted 貼現票據   -q' np0H  
bills payable 應付票據   Ol H{!  
bills receivable 應收票據   .z&V!2zp  
board of directors 董事會   _'<V<OjVM!  
bonds 債券   T
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bonus 紅利   0i\ol9,bf  
book value 賬面價值   5r"BavA  
bookkeeper 簿記員   %y.9S=,v,  
bookkeeping 簿記   /tRzb8`  
branch office general ledger 支店往來賬戶   _?>!Bz m  
broker 經紀人   ='u'/g$'&  
brought down 接前   f gI.q  
brought forward 接上頁   2uFaAAT  
budget 預算   ,OWdp<z  
by-product 副產品   [
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by-product sales 副產品銷售   #<f}.P.Uc  
capital 股本   ^-{ 1]G:  
capital income 資本收益   /+4Dq4{t)  
capital outlay 資本支出   6-va;G9Fc  
capital stock 股本   3
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capital stock certificate 股票   hj64E
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carried down 移後   GlP [:  
carried forward 移下頁   3U<\y 6/  
cash 現金   AE!WYE  
cash account 現金賬戶   .B*Yg<j  
cash in bank 存銀行現金   2!f0!<te  
cash on delivery 交貨收款   MK9?81xd  
cash on hand 庫存現金   b7R#tT  
cash payment 現金支付   _?<Y>B, E  
cash purchase 現購   L(TO5Y]  
cash sale 現沽   zk5sAHQ  
cashier 出?#123;員   [W=%L:Ea  
cashiers check 本票   wpu]{~Y  
certificate of deposit 存款單折   :}x\&]uC#k  
certificate of indebtedness 借據   H^xrFXg~z  
certified check 保付支票   *cCr0 \Z`  
certified public accountant 會計師   "L@qjSs8  
charges 費用   }hyK/QUCoN  
charge for remittances 匯水手續費   1 6;l,@  
charter 營業執照   fOiLb.BW  
chartered accountant 會計師   8~RUYsg  
chattles 動產   +A8S 6bA[=  
check 支票   ]*j>yj.Y'~  
che stub 支票存根   GJWC}$#TY  
closed account 己結清賬戶   ;d G.oUk=  
closing 結算   %\N.m/5  
closing entries 結賬紀錄   RI w6i?/I  
closing stock 期末存貨   Uy^Hh4|  
closing the book 結賬   Y>t*L#i  
columnar journal 多欄日記賬   hor ok:{  
combination 聯合   WIOV  
commission 佣金    s=#IoNh  
commodity 商品   @dX0gHU[c  
common stock 普通股   OdgfvHDgW  
company 公司   qTC`[l  
compensation 賠償   G+4a%?JH  
compound interest 複利   yGgHd=?  
consignee 承銷人   ar+mj=m  
consignment 寄銷   p`gg   
consignor 寄銷人   \sHM[nF0  
consolidated balance sheet 合併資產負債表   mmY~V:,Kd  
consolidated profit and loss account 合併損益表   efMv1>{  
consolidation 合併   .6!]RA5!=  
construction cost 營建成本   9UOx~Ty  
construction revenue 營建收入   ;w4rwL  
contract 合同   rsBF\(3b~  
control account 統制賬戶   8>j+xbw  
copyright 版權   nhk +9  
corporation 公司   "V~U{(Z  
cost 成本   tnqW!F~  
cost accounting 成本會計   \^EjE  
cost of labour 勞工成本   M7yJ2u<Ty  
cost of production 生產成本   gv `jeN  
cost of manufacture 製造成本   "
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cost of sales 銷貨成本   ':[+UUC@  
cost price 成本價格   v0X5`VV  
credit 貸方   L"zOa90ig  
credit note 收款通知單   ;5my(J*b  
creditor 債權人   [rTV)JsTb  
crossed check 橫線支票   |F<U;xV$p  
current account 往來活期賬戶   6#N1 -@  
current asset 流動資產   @U;-5KYYi  
current liability 流動負債   kSU*d /}*u  
current profit and loss 本期損益   y>2v 9;Qp  
debit 借方   [lS'GszA  
debt 債務   S7aSUt!  
debtor 債務人   tRbZ^5x\@  
deed 契據   dcU|y%k%  
deferred assets 遞延資產   |Y(].G,  
deferred liabilities 遞延負債   1>a^Q  
delivery 交貨   )~d2`1zGS  
delivery expense 送貨費   K!|=)G3.`  
delivery order 出貨單   N$Gx$u3Cd  
demand draft 即期匯票   K/Q;]+D  
demand note 即期票據   !SJmu}OB]  
demurrage charge 延期費   1{o CMq/v  
deposit 存款   rorzxp{  
deposit slip 存款單   sf\;|`}  
depreciation 折舊   m>:%[vm  
direct cost 直接成本   ,
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direct labour 直接人工   Km+29  
director 董事   >ID 3oi
  
discount 折扣   xO1d^{~^^  
discount on purchase 進貨折扣   b${Kj3(  
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