[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。   )T$fk  
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acceptance 承兌   O>"r. sR  
account 賬戶   lJz?QI1  
accountant 會計員   )2
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accounting 會計   3Av(|<cR  
accounting system 會計制度   O( 5L2G  
accounts payable 應付賬款   G~iYF(:&  
accounts receivable 應收賬款   ~jRk10T(B  
accumulated profits 累積利益   uX5--o=C  
adjusting entry ?#123;整記錄   Q\/":ISq1  
adjustment ?#123;整   [Yahxw}  
administration expense 管理費用   =Gg)GSL^  
advances 預付   $X<<JnsK  
advertising expense 廣告費   gkq RO19  
agency 代理   4f@\f7\  
agent 代理人   NE>JtTF<  
agreement 契約   y\f8Ird  
allotments 分配數   ~bWWu`h  
allowance 津貼    !k??Kj  
amalgamation 合併   E.Q} \E  
amortization 攤銷   B| 0s4E  
amortized cost 應攤成本   $>rfAs!  
annuities 年金   a ~iEps  
applied cost 已分配成本   [sO<6?LY  
applied expense 已分配費用   1r:fxZO\Vd  
applied manufacturing expense 己分配製造費用   ADl>~3b  
apportioned charge 攤派費用   \z2hXT@D  
appreciation 漲價   s:Ql](/B#  
article of association 公司章程   ht cO ~b  
assessment 課稅   *y\tnsU  
assets 資產   0& L0j$&h  
attorney fee 律師費   A`U2HC   
audit 審計   XJ1nhE  
auditor 審計員   g:e8i~  
average 平均數   y7G|P~td  
average cost 平均成本   Z a y'/b  
bad debt 壞賬   +7vh__  
balance 餘額   GC#95  
balance sheet 資產負債表   Ko1?jPE  
bank account 銀行賬戶   )Jjw}}$}Y  
bank balance 銀行結存   >_%g8T'  
bank charge 銀行手續費   89e.\EH  
bank deposit 銀行存款   4hr+GO@o(  
bank discount 銀行貼現   *Lk&@(  
bank draft 銀行匯票   o!dkS/u-m  
bank loan 銀行借款   zmS-s\$,  
bank overdraft 銀行透支   m?CjYqvf  
bankers acceptance 銀行承兌   owVUL~  
bankruptcy 破產   c94PWPU  
bearer 持票人   ~hw4gdtS  
beneficiary 受益人   E2/U']R  
bequest 遺產   vlKKP

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bill 票據   W)P_t"'@L  
bill of exchange 匯票   GKDG5u;  
bill of lading 提單   g_!xO2LH,8  
bills discounted 貼現票據   J0)WRn"h  
bills payable 應付票據   DppvUiQB!a  
bills receivable 應收票據   9-<V%eNX  
board of directors 董事會   qhGhUyNX  
bonds 債券   J3JRWy@?P  
bonus 紅利   w8@|b}  
book value 賬面價值   NP(?[W  
bookkeeper 簿記員   jM@I"JZb  
bookkeeping 簿記   x};g!FYfkB  
branch office general ledger 支店往來賬戶   wDTV /"Y  
broker 經紀人   T`DlOi]Z_  
brought down 接前   8l,hP.  
brought forward 接上頁   2%%U)|39mB  
budget 預算   cmLu T/oV  
by-product 副產品   ]6 7wk  
by-product sales 副產品銷售   8[p6C Jl)  
capital 股本   (NV=YX?s  
capital income 資本收益   )8>f  
capital outlay 資本支出   vPq\reKe  
capital stock 股本   @wZ_VE7B  
capital stock certificate 股票   '(:J|DN  
carried down 移後   x%7x^]$  
carried forward 移下頁   ]b$,.t5  
cash 現金   ]h8V{%H  
cash account 現金賬戶   r?>Hg+  
cash in bank 存銀行現金   .`=PE&xq  
cash on delivery 交貨收款   '0]_8Sy&  
cash on hand 庫存現金   4f~ZY]|nM  
cash payment 現金支付   
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cash purchase 現購   b,A1(_pzi  
cash sale 現沽   w~-d4MNM  
cashier 出?#123;員   ZDD|MH  
cashiers check 本票   74OM tLL$  
certificate of deposit 存款單折   4hz,F/ I  
certificate of indebtedness 借據   ~ZC=!|Q#  
certified check 保付支票   q &o=4  
certified public accountant 會計師   daNIP1Qn  
charges 費用   w`_9*AF9  
charge for remittances 匯水手續費   c?Qg:yU  
charter 營業執照   iB_j*mX]  
chartered accountant 會計師   ikiy>W8  
chattles 動產   Kf5p*AI  
check 支票   |B.d7@{mM  
che stub 支票存根   aE$p;I  
closed account 己結清賬戶   /L Tyiiz6  
closing 結算   0g)mf6}o  
closing entries 結賬紀錄   " <AljgF  
closing stock 期末存貨   u^p[zepW\  
closing the book 結賬   >D aS*r  
columnar journal 多欄日記賬   R>q'Ymu~  
combination 聯合   @/iLC6QF  
commission 佣金   S5!2%-;<k  
commodity 商品   9hzU@m  
common stock 普通股   |Ay#0uQ5Y  
company 公司   XITQB|C??$  
compensation 賠償   F,:VL*.5kJ  
compound interest 複利   S>Y?QQ3#wp  
consignee 承銷人   :gtwvM7/B  
consignment 寄銷   giq`L1<  
consignor 寄銷人   \ed(<e>  
consolidated balance sheet 合併資產負債表   4 XQ? By  
consolidated profit and loss account 合併損益表   >o7k%T|l$  
consolidation 合併   XrF9*>ti?  
construction cost 營建成本   "de:plMofy  
construction revenue 營建收入   9tQk/niMM5  
contract 合同   \I]'6N=  
control account 統制賬戶   w{IqzmPiH  
copyright 版權   &y+eE?j  
corporation 公司   p(>'4#|qy  
cost 成本   hT#mM*`  
cost accounting 成本會計   8uiQm;W  
cost of labour 勞工成本   Nh%8;  
cost of production 生產成本   kA0^~  
cost of manufacture 製造成本   &jcr7{cD  
cost of sales 銷貨成本   bcfOpA  
cost price 成本價格   j!dklQh0  
credit 貸方   uzD{ewR/.y  
credit note 收款通知單   *<1m 2t>.  
creditor 債權人   tWuQKN`_  
crossed check 橫線支票   "'L SLp  
current account 往來活期賬戶   R,lr&;a8  
current asset 流動資產   _6(=0::x  
current liability 流動負債   LTHS&3%2  
current profit and loss 本期損益   N1rrKyL!$  
debit 借方   b`mEnI VIz  
debt 債務   *XuzTGa"  
debtor 債務人   +W`~bX+  
deed 契據   zZ63 P  
deferred assets 遞延資產    "(xu  
deferred liabilities 遞延負債   3@PVUJ 0B|  
delivery 交貨   {Bx\Z0+'&  
delivery expense 送貨費   4M}/PoJ  
delivery order 出貨單   4Ki'r&L\  
demand draft 即期匯票   -}s?!Pg>  
demand note 即期票據   |Z;Av%%  
demurrage charge 延期費   t<tBOesQ  
deposit 存款   ORN E>6J H  
deposit slip 存款單   _"=~aMXC.)  
depreciation 折舊   .jU9
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direct cost 直接成本   tp7fmn*  
direct labour 直接人工   ~n?U{ RmH  
director 董事   tq[C"| dH  
discount 折扣   0Sk{P>A  
discount on purchase 進貨折扣   O?_ '6T  
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