[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。   Fl(ZKpSZU  
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acceptance 承兌   -8J@r2\
 
account 賬戶   3G0\i!*t  
accountant 會計員   !{=%l+^.  
accounting 會計   u6&Ixi/s'  
accounting system 會計制度   ;."{0gq  
accounts payable 應付賬款   w5G34[v  
accounts receivable 應收賬款   [~H`9Ab=  
accumulated profits 累積利益   CMf~Yv  
adjusting entry ?#123;整記錄   G!lykk]  
adjustment ?#123;整   GnHf9 JrR  
administration expense 管理費用   *m Tc4&*  
advances 預付   O*"wQ50Ou  
advertising expense 廣告費   8pKPbi;(2  
agency 代理   `)_FO]m}jS  
agent 代理人   d~s-;T  
agreement 契約   N9hWx()v  
allotments 分配數   r,@|Snv)  
allowance 津貼   jS)-COk  
amalgamation 合併   Ho {?m^  
amortization 攤銷   fH {$LjH(  
amortized cost 應攤成本   \DdVMn  
annuities 年金   ,(b~L<zN&  
applied cost 已分配成本   ^Q:`2C5  
applied expense 已分配費用   H zK=UcD  
applied manufacturing expense 己分配製造費用   ^HKaNk<  
apportioned charge 攤派費用   JugQ +0  
appreciation 漲價   b8Ad*f\  
article of association 公司章程   \shoLp   
assessment 課稅   Eu_0n6J  
assets 資產   eh=bClk  
attorney fee 律師費   ,$*klod  
audit 審計   1Ee>pbd  
auditor 審計員   A}}t86T  
average 平均數   BbhdGFG1  
average cost 平均成本   eNKdub  
bad debt 壞賬   a.Vs>1  
balance 餘額   NWcF9z%@  
balance sheet 資產負債表  
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bank account 銀行賬戶   N1+]3kt ~  
bank balance 銀行結存   z>q_]U0  
bank charge 銀行手續費   unB "dE  
bank deposit 銀行存款   KW kT 9[H  
bank discount 銀行貼現   uATRZMai  
bank draft 銀行匯票   DGUU1vA  
bank loan 銀行借款   g[Y$SgJ  
bank overdraft 銀行透支   z(a:fL{/XG  
bankers acceptance 銀行承兌   ozr+6z  
bankruptcy 破產   {=Y&q~:8v  
bearer 持票人   V)@scB|>,  
beneficiary 受益人   #@`^ .  
bequest 遺產   (6aZQ`H  
bill 票據   {uG_)GFr0  
bill of exchange 匯票   &wvv5Vd  
bill of lading 提單   {RO=4ba{J  
bills discounted 貼現票據   >.A:6  
bills payable 應付票據   u-<s@^YG  
bills receivable 應收票據   od|.E$B  
board of directors 董事會   O`| ri5d  
bonds 債券   Ku# _   
bonus 紅利   L*38T\  
book value 賬面價值   3s Nq3I  
bookkeeper 簿記員   @5ybBh]   
bookkeeping 簿記   <;K/Yv'{r  
branch office general ledger 支店往來賬戶   ]].21  
broker 經紀人   y%AJ>@/;  
brought down 接前    #pK)  
brought forward 接上頁   p*,mwKN:  
budget 預算   ;RYKqUE  
by-product 副產品   G 0 yt%qHE  
by-product sales 副產品銷售   {,-#;A*yW  
capital 股本   gA*zFhGVS7  
capital income 資本收益    O@$i
 
capital outlay 資本支出   u?i1n=Ne  
capital stock 股本   4 ]R3*F  
capital stock certificate 股票   C,rZ}-  
carried down 移後   }Z=Qy;zk  
carried forward 移下頁   }2 {#=Elh  
cash 現金   >?V->7QLP  
cash account 現金賬戶   }8e%s;C  
cash in bank 存銀行現金   _XtY /7n  
cash on delivery 交貨收款   v|z1nD!?]  
cash on hand 庫存現金   %mJ)pMV  
cash payment 現金支付   Wov_jVdN\  
cash purchase 現購   .?TVBbc%5  
cash sale 現沽   K}@:>;*9  
cashier 出?#123;員   [8n4lE[)"  
cashiers check 本票   R&A.F+Zgt  
certificate of deposit 存款單折   }Q _i#e(S  
certificate of indebtedness 借據   5 Da(DA  
certified check 保付支票   w4mL/j  
certified public accountant 會計師   u8QX2|  
charges 費用   ~]Jfg$'  
charge for remittances 匯水手續費   >XN&QVE  
charter 營業執照   YVi]f2F%  
chartered accountant 會計師   :Vc9||k  
chattles 動產   dX*PR3I-3  
check 支票   sj~'.Zs
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che stub 支票存根   a6C~!{'nW  
closed account 己結清賬戶   o^_am>h  
closing 結算   :
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closing entries 結賬紀錄   W:G*t4i  
closing stock 期末存貨   #Bjnz$KB  
closing the book 結賬   Vow+,,oh  
columnar journal 多欄日記賬   xe'*%3-v)  
combination 聯合   3l y|y{M",  
commission 佣金   BN0))p  
commodity 商品   j.sf FS  
common stock 普通股   KAGq\7  
company 公司   FrS>.!OFn  
compensation 賠償   qmGB~N|N  
compound interest 複利   2_p
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consignee 承銷人   $= g
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consignment 寄銷   "
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consignor 寄銷人   E*zk?G|  
consolidated balance sheet 合併資產負債表   AiuF3`Xa  
consolidated profit and loss account 合併損益表   Zx6BK=4G  
consolidation 合併   OLq/OO,w  
construction cost 營建成本   9S}PCAA;  
construction revenue 營建收入   &f$jpIyVX  
contract 合同   xYbF76 B  
control account 統制賬戶   g"xZ{k_3  
copyright 版權   {v(3[7  
corporation 公司   TSeAC[%pL  
cost 成本   !Qy3fs  
cost accounting 成本會計   RAvV[QkT  
cost of labour 勞工成本   =6'A8d  
cost of production 生產成本   umciP  
cost of manufacture 製造成本   1-`8v[S  
cost of sales 銷貨成本   &Ef'5  
cost price 成本價格   'yl`0,3wV  
credit 貸方   7ORwDR,`5  
credit note 收款通知單   z[B7k%}  
creditor 債權人   0W@C!mD~  
crossed check 橫線支票    IaW8  
current account 往來活期賬戶   vjWS35i  
current asset 流動資產   C]}0h!_V  
current liability 流動負債   |e!Sm{#!  
current profit and loss 本期損益   lw7wvZD  
debit 借方   *ood3M[M^  
debt 債務   8I*fPf  
debtor 債務人   &"=inkh  
deed 契據   s`TfNwDvU  
deferred assets 遞延資產   A\:M}D-(  
deferred liabilities 遞延負債   <I7UyCAF  
delivery 交貨   /IgTmXxxj  
delivery expense 送貨費   'Z';$N ]  
delivery order 出貨單   *fl1 =Rfr  
demand draft 即期匯票   rkVZP!7!  
demand note 即期票據   tU
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demurrage charge 延期費   ~{xY{qL  
deposit 存款   |(Sqd;#v  
deposit slip 存款單   K}6}Opr,Tt  
depreciation 折舊   .S[5CO^  
direct cost 直接成本   ?P}7AF A(W  
direct labour 直接人工   UJO+7h'  
director 董事   % 30&6"  
discount 折扣   ezFyd'P  
discount on purchase 進貨折扣   'EXp[*  
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