[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。   \wJ2>Q  
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acceptance 承兌   5Kadh
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account 賬戶   ,A$#gLyk<  
accountant 會計員   #9(0.!v  
accounting 會計   :4Gc'bR  
accounting system 會計制度   W2$MH: j  
accounts payable 應付賬款   65%WjO  
accounts receivable 應收賬款   cEdf&*_-'I  
accumulated profits 累積利益   u<g0oEs)  
adjusting entry ?#123;整記錄   }?\8%hK"a7  
adjustment ?#123;整   .S5%Qa [uW  
administration expense 管理費用   {^5LolCCH  
advances 預付   /?ZO-]q  
advertising expense 廣告費   KQf=t0Z=Ce  
agency 代理   ;+Dq3NE  
agent 代理人   KT4h3D`,  
agreement 契約   Bf21u9  
allotments 分配數   65HP9`5Tm  
allowance 津貼   Q.U wtH  
amalgamation 合併   f:\)oIW9Kk  
amortization 攤銷   EbfE/_I  
amortized cost 應攤成本   5 O't-'  
annuities 年金   (&B`vgmb  
applied cost 已分配成本   'bd|Oww1u  
applied expense 已分配費用   l.@v@T(/  
applied manufacturing expense 己分配製造費用   $_ Bo G  
apportioned charge 攤派費用   &'V1p4'  
appreciation 漲價   
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article of association 公司章程   o]@Mg5(8Q  
assessment 課稅   |3bCq(ZR\P  
assets 資產   hZ[(Ik]*Zd  
attorney fee 律師費   Z!& u_  
audit 審計   up@I,9C/  
auditor 審計員   Irc(5rD7  
average 平均數   2
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average cost 平均成本   {vhP'!a6W  
bad debt 壞賬   1_jd1UT  
balance 餘額   ^pysoaZCT_  
balance sheet 資產負債表   RPB%6z$  
bank account 銀行賬戶   hr/H vB  
bank balance 銀行結存   joRrsxFU  
bank charge 銀行手續費   \) FFV-k5  
bank deposit 銀行存款   T2dv!}7p  
bank discount 銀行貼現   W
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bank draft 銀行匯票   ${F4x"x  
bank loan 銀行借款   <k'%rz  
bank overdraft 銀行透支   Z1y=L$t8  
bankers acceptance 銀行承兌   /Xm4%~b_gj  
bankruptcy 破產   E*Z# fa  
bearer 持票人   Yo*.? Mq'  
beneficiary 受益人   Xl %ax!/  
bequest 遺產   CX}==0od  
bill 票據   ,\RZ+kC>~  
bill of exchange 匯票   ]zATdfa  
bill of lading 提單   \Q!
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bills discounted 貼現票據   YAsE,M+  
bills payable 應付票據   +B&,$ceyaJ  
bills receivable 應收票據   s
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board of directors 董事會   A-&XgOL  
bonds 債券   5hvg]w95;  
bonus 紅利   | zy O;  
book value 賬面價值   rizWaw5E!8  
bookkeeper 簿記員   3JFX~"rV9I  
bookkeeping 簿記   >X_5o^s2s  
branch office general ledger 支店往來賬戶   XQPlhpcv  
broker 經紀人   <}Hs@`jS  
brought down 接前   NZL$#bRB  
brought forward 接上頁   ,<t)aZL,A;  
budget 預算   @~CXnc0  
by-product 副產品   V^%P}RFMc  
by-product sales 副產品銷售   !zQbF&>  
capital 股本   fZgEJsr  
capital income 資本收益   KL\hV .6  
capital outlay 資本支出   v+vM:At4  
capital stock 股本   ?0x=ascP  
capital stock certificate 股票   w(oi6kg  
carried down 移後   Yv/T6z@  
carried forward 移下頁   ~zYk,;m  
cash 現金   8)ykXx /f@  
cash account 現金賬戶   =k ]2Ad  
cash in bank 存銀行現金   #GuN.`__n,  
cash on delivery 交貨收款   z(n Ba]^[F  
cash on hand 庫存現金   ]S 3l' "  
cash payment 現金支付   O8k+R@  
cash purchase 現購   a797'{j#PI  
cash sale 現沽   y#{v\h Cz  
cashier 出?#123;員   Q #5~"C  
cashiers check 本票   NHQi_U  
certificate of deposit 存款單折   |" ag'h  
certificate of indebtedness 借據   LaX<2]Tx:  
certified check 保付支票   )dfwYS*[n  
certified public accountant 會計師   &&ZX<wOM  
charges 費用   ~0Z.,p_  
charge for remittances 匯水手續費   ugzrG0=lx  
charter 營業執照   }u]7x:l
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chartered accountant 會計師   WXQ+`OH7  
chattles 動產   6E{(_i  
check 支票   9UCA&n  
che stub 支票存根   1<;VD0XX  
closed account 己結清賬戶   7d^ ~.F  
closing 結算   I+/fX0-Lib  
closing entries 結賬紀錄   $'n?V=4  
closing stock 期末存貨   dK41NLGQ  
closing the book 結賬   l kW5<s_  
columnar journal 多欄日記賬   ^#!\VGnL  
combination 聯合   :n,x?bM  
commission 佣金   DJb9] ,=a  
commodity 商品   )fl+3!tq  
common stock 普通股   no(or5UJ  
company 公司   s+E: 7T9P  
compensation 賠償   xEg@Y"NQ  
compound interest 複利   8GeJ%^0o}  
consignee 承銷人   8RT<?I^5  
consignment 寄銷   \U>|^$4 #5  
consignor 寄銷人   i`w)dS  
consolidated balance sheet 合併資產負債表   #$;}-*  
consolidated profit and loss account 合併損益表   P~;1adi3  
consolidation 合併   iu.Jp92  
construction cost 營建成本   phR:=Ox|1  
construction revenue 營建收入   "(mF5BE-E  
contract 合同   1<Vke$  
control account 統制賬戶   XXA.wPD-  
copyright 版權   *!9=?  
corporation 公司   [r1dgwh8  
cost 成本   yN/g;bQ  
cost accounting 成本會計   p M9M8d  
cost of labour 勞工成本   + ryB
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cost of production 生產成本   FXul u6"SX  
cost of manufacture 製造成本   !JtM`x/yR  
cost of sales 銷貨成本   =fJ
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cost price 成本價格   tgj5l#P  
credit 貸方   7Vuf4Z 5  
credit note 收款通知單   Sd/7#  
creditor 債權人   v]#[bqB.b  
crossed check 橫線支票   ZK h4:D  
current account 往來活期賬戶   OAaLCpRp  
current asset 流動資產   *M.,Yoj  
current liability 流動負債   /!%?I#K{Wq  
current profit and loss 本期損益   Wm4C(y@  
debit 借方   cRE6/qrXGg  
debt 債務   3WM*4   
debtor 債務人   V -_MwII-  
deed 契據   R$`%<Y3)  
deferred assets 遞延資產   \,#;gS"  
deferred liabilities 遞延負債   kt |j]:  
delivery 交貨   @1D3E=  
delivery expense 送貨費   _WZ{i,  
delivery order 出貨單   vSR5F9  
demand draft 即期匯票   {Ve3EYYm  
demand note 即期票據   =@c;%
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demurrage charge 延期費   4X!4S6JfB  
deposit 存款   51-'*Y  
deposit slip 存款單   7K1_$vd  
depreciation 折舊   v\E6N2.S  
direct cost 直接成本   4"UH~A;^  
direct labour 直接人工   ]WK~`-3C^  
director 董事   CF:L#r  
discount 折扣   $)$_}^.k  
discount on purchase 進貨折扣   4 !m'9  
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