[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。   &YP>"<  
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acceptance 承兌   Eakjsk  
account 賬戶   0%j;yzQ<  
accountant 會計員   abP?D
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accounting 會計   *]?YvY  
accounting system 會計制度   ~M1%,]  
accounts payable 應付賬款   Yx c >+mx  
accounts receivable 應收賬款   lS*.?4zX  
accumulated profits 累積利益   :S6 <v0`Z  
adjusting entry ?#123;整記錄   W?Abx  
adjustment ?#123;整   jF85bb$  
administration expense 管理費用   c2:kZxT  
advances 預付   =DwH*U/YR  
advertising expense 廣告費   d}J#wT  
agency 代理   |q)Q<%VS'  
agent 代理人   |]b/5s;>  
agreement 契約   io_64K+K  
allotments 分配數   &`W,'qD$  
allowance 津貼   X]%4QIeS  
amalgamation 合併   n:kxG  
amortization 攤銷   R$`T"C"  
amortized cost 應攤成本   NH6!|T  
annuities 年金   u)>*U'bM  
applied cost 已分配成本   ')~HOCBSE  
applied expense 已分配費用   8#-}3~l[  
applied manufacturing expense 己分配製造費用   vtjG&0GSK  
apportioned charge 攤派費用   < rxem(PPu  
appreciation 漲價   NO1]JpR  
article of association 公司章程   -q|M=6gOs  
assessment 課稅   KO$8l Mm$  
assets 資產   o62gLO]z@  
attorney fee 律師費   sM[c\Z]  
audit 審計   6 VDF@V$E  
auditor 審計員   R_DQtLI  
average 平均數   &_gmQ;%t:  
average cost 平均成本   36UWoo  
bad debt 壞賬   ]x
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balance 餘額   ?"Q6;np*  
balance sheet 資產負債表   g; @PEZk1  
bank account 銀行賬戶   +O6@)?pI  
bank balance 銀行結存   wt,N<L  
bank charge 銀行手續費   i/B"d,=<  
bank deposit 銀行存款   H-lRgJdc  
bank discount 銀行貼現   %&GQ]pmcY  
bank draft 銀行匯票   l>q.BG  
bank loan 銀行借款   I A^DfdZY  
bank overdraft 銀行透支   yB[LO(i  
bankers acceptance 銀行承兌   1N*~\rV*?  
bankruptcy 破產   2N#L'v@g=+  
bearer 持票人   A(5? ci  
beneficiary 受益人   dq&d>f1  
bequest 遺產   6Wp:W1E{`  
bill 票據   #y%Ao\~kG  
bill of exchange 匯票   7 G2N&v>  
bill of lading 提單   S_=uv)% a  
bills discounted 貼現票據   #k, kpL<a  
bills payable 應付票據   b2H6}s"=w  
bills receivable 應收票據   O[5ti=W  
board of directors 董事會   h~t]WN  
bonds 債券   bN)?szh&Y  
bonus 紅利   c8MNo'h  
book value 賬面價值   dno*Usx5d0  
bookkeeper 簿記員   ['<rfK  
bookkeeping 簿記   "zc!QHpSd  
branch office general ledger 支店往來賬戶   c:5BQr '  
broker 經紀人   L}+!<Ug  
brought down 接前    _>l,%n  
brought forward 接上頁   (reD  
budget 預算   2{\Y<%.  
by-product 副產品   1??RX}8[L+  
by-product sales 副產品銷售   = %m/  
capital 股本   0Jrk(k !  
capital income 資本收益   J4; ".Y=  
capital outlay 資本支出   3ji#
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capital stock 股本   q\<vCKI-^  
capital stock certificate 股票   !bg3  
carried down 移後   7[\B{N9&W  
carried forward 移下頁  
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cash 現金   8*ysuL#  
cash account 現金賬戶   ~ln,Cm} 4  
cash in bank 存銀行現金   Fk:(%ci  
cash on delivery 交貨收款   Qn7e6u@V  
cash on hand 庫存現金   %;S5_K,  
cash payment 現金支付   %/y/ ,yd  
cash purchase 現購   K||85l?<  
cash sale 現沽   WUWQ cJj  
cashier 出?#123;員   ADDpm-]  
cashiers check 本票   CpXv?uU   
certificate of deposit 存款單折   ~+Y;jAdU  
certificate of indebtedness 借據   y;H 3g#  
certified check 保付支票   _ U\vHa$#  
certified public accountant 會計師   ~i4@sz&  
charges 費用   !p2&$s"N.  
charge for remittances 匯水手續費   V SxLBwXf  
charter 營業執照   .:0nK bW  
chartered accountant 會計師   RK0IkRXQd  
chattles 動產   >=bO@)[  
check 支票   Vz^:|qON  
che stub 支票存根   4ET P  
closed account 己結清賬戶   +qdK]RR}  
closing 結算   Q1rwTg\  
closing entries 結賬紀錄   K67x.PZ  
closing stock 期末存貨   Tm `CA0@  
closing the book 結賬   03xQ%"TU<  
columnar journal 多欄日記賬   @S}'_g   
combination 聯合   c-,/ qn/  
commission 佣金   UkUdpZ.[il  
commodity 商品   TBpW/wz/  
common stock 普通股   J_,y?}.e3  
company 公司   ^t*BWJxPC  
compensation 賠償   AjpQb~\  
compound interest 複利   A -<qr6q  
consignee 承銷人   vgV0a{u"  
consignment 寄銷   laAG%lq/'  
consignor 寄銷人   ~I'hiV^-  
consolidated balance sheet 合併資產負債表   0y(d|;':  
consolidated profit and loss account 合併損益表   I;7VX5X  
consolidation 合併   n\QG-?%Pi  
construction cost 營建成本   7]Z*]GRX  
construction revenue 營建收入   #Jn_"cCRLx  
contract 合同   uZNR]+Yu@  
control account 統制賬戶   nV<YwqK  
copyright 版權   "371`!%  
corporation 公司   NXV%j},>  
cost 成本   607#d):Y  
cost accounting 成本會計   S7V;sR"V2  
cost of labour 勞工成本   2c}kiqi{  
cost of production 生產成本   CyE.q^Wm  
cost of manufacture 製造成本   .{6TX"M  
cost of sales 銷貨成本   v
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cost price 成本價格   *I~F7Z]|  
credit 貸方   9QpKB c  
credit note 收款通知單   tqHXzmsjW  
creditor 債權人   ),n?"  
crossed check 橫線支票   +}^
  
current account 往來活期賬戶   Ws=
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current asset 流動資產   h"[ ][  
current liability 流動負債   6ik6JL$AI  
current profit and loss 本期損益   HLS^Ga,(  
debit 借方   P)T:6K  
debt 債務   _PuMZjGL  
debtor 債務人   re<"%D  
deed 契據   Y}0-&  
deferred assets 遞延資產   ).-FuL4Y  
deferred liabilities 遞延負債   wc;5tb#  
delivery 交貨   <4Ak$E%"  
delivery expense 送貨費   ohw Q%NDl  
delivery order 出貨單   i
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demand draft 即期匯票   Q (`IiV   
demand note 即期票據   %o5GD  
demurrage charge 延期費   y&iLhd!p  
deposit 存款   PoC2 4#vS  
deposit slip 存款單   :r|dXW  
depreciation 折舊   p.zU9rID  
direct cost 直接成本   1aSuRa  
direct labour 直接人工   &We'omq  
director 董事   ,O2Uj3"  
discount 折扣   ek.L(n,J|  
discount on purchase 進貨折扣   1 }:k w  
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