[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。   O`t&ldU  
y(yHt=r  
acceptance 承兌   84zSK)=Y  
account 賬戶   XW)l DiJl  
accountant 會計員   O23k:=Av  
accounting 會計   Pw`8Wj  
accounting system 會計制度   w;:*P  
accounts payable 應付賬款   ,G?WAOy,  
accounts receivable 應收賬款   ytJ/g/,A0i  
accumulated profits 累積利益   0gP}zM73  
adjusting entry ?#123;整記錄   '/p/8V.O.  
adjustment ?#123;整   ~H<6gN<j(.  
administration expense 管理費用   oDAXiY$u  
advances 預付   6wjw^m0  
advertising expense 廣告費   [uN? ~lp\%  
agency 代理   2E)-M9ds  
agent 代理人   ZI}Fom<  
agreement 契約   Q1I6$8:7  
allotments 分配數   ! Y~FLA_  
allowance 津貼   :zke %Yx  
amalgamation 合併   8COGsWK  
amortization 攤銷   z3m85F%dR  
amortized cost 應攤成本   $AjHbU.I{  
annuities 年金   :g=qz~2Xk  
applied cost 已分配成本   &>W$6>@  
applied expense 已分配費用   sW'AjI  
applied manufacturing expense 己分配製造費用   dhf!o0'1M  
apportioned charge 攤派費用   VSI9U3t3w  
appreciation 漲價   Zbt.t]N  
article of association 公司章程   E`usknf>l  
assessment 課稅   pG^  
assets 資產   -4IE]'##  
attorney fee 律師費   ND#Yenye  
audit 審計   SaAFz&WRl  
auditor 審計員   .*S#aq4S  
average 平均數   ^Hnb}L  
average cost 平均成本   1N#| }ad  
bad debt 壞賬   H0g bSd+  
balance 餘額   x$.^"l-vX  
balance sheet 資產負債表   :B5Fdp3  
bank account 銀行賬戶   :tB1D@Cb6  
bank balance 銀行結存   w3obIJm  
bank charge 銀行手續費   l<LP&  
bank deposit 銀行存款   qHplJ "  
bank discount 銀行貼現   H.|#c^I  
bank draft 銀行匯票   7yH"l9Z  
bank loan 銀行借款   y@:h4u"3  
bank overdraft 銀行透支   0oZ= yh  
bankers acceptance 銀行承兌   lH x^D;m6  
bankruptcy 破產   RYQR( v  
bearer 持票人    vzs)[AD  
beneficiary 受益人   z2_*%S@  
bequest 遺產   HIR~"It$  
bill 票據   vkx7paY_  
bill of exchange 匯票   7cT~oV !G_  
bill of lading 提單   Xq]w<$  
bills discounted 貼現票據   d *|Y o  
bills payable 應付票據   Ng2@z<>.  
bills receivable 應收票據   G )trG9 .a  
board of directors 董事會   ^w@%cVh  
bonds 債券   ]}-7_n#cC  
bonus 紅利   k}kQI~S9  
book value 賬面價值   :bu/^mW[  
bookkeeper 簿記員   T@:Wp4>69  
bookkeeping 簿記   L
_uVL#To  
branch office general ledger 支店往來賬戶   l|~A#kq  
broker 經紀人   \K{0L  
brought down 接前   9N%We|L,c  
brought forward 接上頁   a}B
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budget 預算   J6s`'gFns  
by-product 副產品   a LroD$#  
by-product sales 副產品銷售   :0j?oY~e  
capital 股本   Q_Q''j(r6b  
capital income 資本收益   hk(ZM#Bh  
capital outlay 資本支出   &Fzb6/  
capital stock 股本   @uqd.Q  
capital stock certificate 股票   nJG U-Z  
carried down 移後   0[NZ>7wqMZ  
carried forward 移下頁   G_3O]BMKd)  
cash 現金   j ^j1  
cash account 現金賬戶   o/$}  
cash in bank 存銀行現金   W#4 7h7M  
cash on delivery 交貨收款   +eWQa`g  
cash on hand 庫存現金   =)H.cuc  
cash payment 現金支付   !N\@'F!  
cash purchase 現購   yYIf5S`V]  
cash sale 現沽   pXT4)JDpc  
cashier 出?#123;員   h:b)Wr  
cashiers check 本票   R[h9"0Y^  
certificate of deposit 存款單折   axv>6k  
certificate of indebtedness 借據   d6?j`~[7#-  
certified check 保付支票   8rnwXPBN  
certified public accountant 會計師   $k@O`xD,q  
charges 費用   UN;H+gNnN  
charge for remittances 匯水手續費   -[4T  
charter 營業執照   (Du@ S  
chartered accountant 會計師   o]J{{M'E  
chattles 動產   <Dl*l{zba  
check 支票   gq4Tb c oA  
che stub 支票存根   =\&;Fi]  
closed account 己結清賬戶   ~NrG` D}  
closing 結算   RVnjNy;O`  
closing entries 結賬紀錄   o lR?n(v  
closing stock 期末存貨   }WC[$Y_@  
closing the book 結賬   [64:4/<}  
columnar journal 多欄日記賬   'Vzp2  
combination 聯合   '1P 2$#  
commission 佣金   P%V'4pc  
commodity 商品   zsEc(  
common stock 普通股   *)$Uvw E  
company 公司   <.x{|p  
compensation 賠償   fy>{QC\  
compound interest 複利   :[p}  
consignee 承銷人   |sJ[0z  
consignment 寄銷   :)-Sk$  
consignor 寄銷人   ,8S/t+H  
consolidated balance sheet 合併資產負債表   ''A_[J `>  
consolidated profit and loss account 合併損益表   /kZebNf6H  
consolidation 合併   }Sm(]y  
construction cost 營建成本   s[RAHU  
construction revenue 營建收入   dc+>m,3$  
contract 合同   ;V:i!u u  
control account 統制賬戶   7X`g,b!  
copyright 版權   <,3
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corporation 公司   FZ{h?#2?  
cost 成本   -P(efYk  
cost accounting 成本會計   SXSgld2uS  
cost of labour 勞工成本   i^/T  
cost of production 生產成本   %^)fm
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cost of manufacture 製造成本   2prU  
cost of sales 銷貨成本   B+|Kjlt  
cost price 成本價格   7cuE7"  
credit 貸方   >2y':fO  
credit note 收款通知單   a{L%7  
creditor 債權人   <O(4
TO  
crossed check 橫線支票   mxvp3t\  
current account 往來活期賬戶   lF<]8m%F  
current asset 流動資產   v^sv<4*%  
current liability 流動負債   qJf
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current profit and loss 本期損益   KaLzg5is  
debit 借方   k%]3vRo<  
debt 債務   f$o_e90mu  
debtor 債務人   rX U  
deed 契據   |QF7 uV  
deferred assets 遞延資產   #>a\>iKQ2q  
deferred liabilities 遞延負債   iOf<$f  
delivery 交貨   ")1:F>  
delivery expense 送貨費   juP7P[d$qW  
delivery order 出貨單   rP'me2 B  
demand draft 即期匯票   u%GEqruo[  
demand note 即期票據   RF?`vRZOe  
demurrage charge 延期費   [CTnXb  
deposit 存款   /m!BY}4W  
deposit slip 存款單   .97])E[U  
depreciation 折舊   [@_Jj3`4  
direct cost 直接成本   OW&!at  
direct labour 直接人工   v1 #otrf  
director 董事   Vn SCz" ?3  
discount 折扣   DcS+_>a\{l  
discount on purchase 進貨折扣   :^<3>z k  
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