[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。   oJVpNE[3]  
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acceptance 承兌   )p4o4aM  
account 賬戶   EMU~gwPR  
accountant 會計員   7qt<CLJ  
accounting 會計    %1<No/  
accounting system 會計制度   ?q1&(g]qO  
accounts payable 應付賬款   }P#%aE&-  
accounts receivable 應收賬款   + 1\1Z@\M  
accumulated profits 累積利益   VG*BAFs  
adjusting entry ?#123;整記錄   M.zS +  
adjustment ?#123;整   $]:I1I  
administration expense 管理費用   T/p}Us  
advances 預付   `0uKJFg  
advertising expense 廣告費   38b%km#  
agency 代理   DKm`  
agent 代理人   8N4W}YBs  
agreement 契約   C_dsYuQ5R  
allotments 分配數   HWT0oh]  
allowance 津貼   @4^5C-  
amalgamation 合併   <.CO{L\e  
amortization 攤銷   LN ]ks)  
amortized cost 應攤成本   P5*:r3>  
annuities 年金   d?GfT$1  
applied cost 已分配成本   d%
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applied expense 已分配費用   ^LaI{UDw%h  
applied manufacturing expense 己分配製造費用   9*GwW&M%1_  
apportioned charge 攤派費用   K20n355uE  
appreciation 漲價   xcnHj1r-o'  
article of association 公司章程   !I-+wc{ss  
assessment 課稅   f)H6 nl7r  
assets 資產   fs&J%ku\  
attorney fee 律師費   J5)e 7  
audit 審計   10_eUQ N  
auditor 審計員   Z2)f$ c  
average 平均數   i:Pg&474f  
average cost 平均成本   eW"i'\`0  
bad debt 壞賬   OYzt>hdH  
balance 餘額   X5U_|XK6Y  
balance sheet 資產負債表   d#Sc4xuf  
bank account 銀行賬戶   ~f
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bank balance 銀行結存   >&
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bank charge 銀行手續費   *_`T*$  
bank deposit 銀行存款   5'@J }7h  
bank discount 銀行貼現   bYQ h{q  
bank draft 銀行匯票   Bwjd/id q  
bank loan 銀行借款   v]F q}I"  
bank overdraft 銀行透支   >aW|W!.  
bankers acceptance 銀行承兌   kFgN^v^t  
bankruptcy 破產   /D`M?nD7  
bearer 持票人   MVg`6&oH  
beneficiary 受益人   Msn)jh
  
bequest 遺產   yY_G;Wk  
bill 票據   oo)P(_"u  
bill of exchange 匯票   2FD[D`n]f  
bill of lading 提單   DBAJkBs  
bills discounted 貼現票據   I{<6GIU+  
bills payable 應付票據   J_}&Btb)e  
bills receivable 應收票據   (M4~N)7<P5  
board of directors 董事會   Jc~^32  
bonds 債券   ?=jmyDXH!  
bonus 紅利   VD/Wl2DK  
book value 賬面價值   %5
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bookkeeper 簿記員   _DMj)enH"  
bookkeeping 簿記   vVc:[i
  
branch office general ledger 支店往來賬戶   jz't!wj  
broker 經紀人   < Xm5re.  
brought down 接前   l~Kn-S{  
brought forward 接上頁   4U<'3~RN  
budget 預算   }U7>_b2  
by-product 副產品   S+ymdZ)xZ`  
by-product sales 副產品銷售   "M v%M2'c  
capital 股本   E87/B%R  
capital income 資本收益   6T< ~mn  
capital outlay 資本支出   I|RN/RVN  
capital stock 股本   -kZz,pNQ,  
capital stock certificate 股票   cNw<k&w6F  
carried down 移後   75K~ebRr  
carried forward 移下頁   V:6#IL  
cash 現金   q?[{fcNh$  
cash account 現金賬戶   TUJ]u2J8?  
cash in bank 存銀行現金   }!0,(<EsV  
cash on delivery 交貨收款   ?Ee?Ol?i2  
cash on hand 庫存現金   1]A%lud4  
cash payment 現金支付   -4,qAnuMx  
cash purchase 現購   |O\(<n S  
cash sale 現沽   BT 98WR"\  
cashier 出?#123;員   6ecr]=Cv  
cashiers check 本票   -}{\C]%  
certificate of deposit 存款單折   ^%M!!wlUH  
certificate of indebtedness 借據   d`StBXG!  
certified check 保付支票    ^wb -s  
certified public accountant 會計師   L}nj#z4g  
charges 費用   Xa*52Q`_  
charge for remittances 匯水手續費   wC!(STu  
charter 營業執照   EYGJDv(S  
chartered accountant 會計師   fTY@{t  
chattles 動產   *Zt)J8C  
check 支票   V?Lf&X?  
che stub 支票存根   _M:)x0("  
closed account 己結清賬戶   o1MbHBb  
closing 結算   EM vV  
closing entries 結賬紀錄   Lr)h >j6\  
closing stock 期末存貨   g]$>G0E`oD  
closing the book 結賬   j2qDRI  
columnar journal 多欄日記賬   (z2)<_bXJ  
combination 聯合   uP|AP  
commission 佣金   Y4@~NCU/  
commodity 商品   uz>s2I}B  
common stock 普通股   i.cSD%*  
company 公司   4E4o=Z|K  
compensation 賠償   CEYHD?9k8  
compound interest 複利   XS9k&~)*  
consignee 承銷人   QlJCdCSy  
consignment 寄銷   Bf1GHnXv  
consignor 寄銷人   TnM}|~V  
consolidated balance sheet 合併資產負債表   Zdh4CNEeFP  
consolidated profit and loss account 合併損益表   1Na CGD"  
consolidation 合併   IZJV6c
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construction cost 營建成本   ~rpYZLH/:0  
construction revenue 營建收入   v&H&+:<  
contract 合同   <FS/'[P  
control account 統制賬戶   cJ!wZT`  
copyright 版權   LrF'Hd=O  
corporation 公司   F`Q,pBl1p6  
cost 成本   MuZ\<;W$  
cost accounting 成本會計   umrRlF4M;  
cost of labour 勞工成本   wjS3ItB  
cost of production 生產成本   t~5>P S  
cost of manufacture 製造成本   M*t@Q|$:  
cost of sales 銷貨成本   zG [-n.  
cost price 成本價格   Nj#!L~^h,  
credit 貸方   Zs+6Zd4f  
credit note 收款通知單   >GT0x  
creditor 債權人   r}f-.Fo  
crossed check 橫線支票   .4_~ku  
current account 往來活期賬戶   rZJp>Q)s  
current asset 流動資產   bI]1!bi]i  
current liability 流動負債   7:x.08  
current profit and loss 本期損益   WpTC,~-  
debit 借方   v{JCEb&wN  
debt 債務   ucoBeNsHx  
debtor 債務人   U?#6I-  
deed 契據   3XL0Pm  
deferred assets 遞延資產   D3XQ>T[*q  
deferred liabilities 遞延負債   YXV![gw0  
delivery 交貨   pNQd\nY|0  
delivery expense 送貨費   .WyI.Y1  
delivery order 出貨單   t$\]
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demand draft 即期匯票   Jb ;el*,K  
demand note 即期票據   ReSP)%oW  
demurrage charge 延期費   ]t(g7lc}U  
deposit 存款   +BzKO >  
deposit slip 存款單   "<!|am(  
depreciation 折舊   4`Fbl]Q   
direct cost 直接成本   9oc[}k-M  
direct labour 直接人工   tQ`tHe  
director 董事    sGdt)  
discount 折扣   O~qB  
discount on purchase 進貨折扣   /x$jd)C  
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