[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。   KK|Jach  
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acceptance 承兌   !7?wd^C'f  
account 賬戶   h]9^bX__Z  
accountant 會計員   pdqh'+5  
accounting 會計   )CQ}LbXZy  
accounting system 會計制度   CgE5
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accounts payable 應付賬款   P ://Zi6>  
accounts receivable 應收賬款   MqH~L?~}|  
accumulated profits 累積利益   9B0"GEwrs  
adjusting entry ?#123;整記錄   n3,wwymQ  
adjustment ?#123;整   X:/t>0e  
administration expense 管理費用   \ }f*  
advances 預付   ]aL}&GlHt  
advertising expense 廣告費   >^N:A  
agency 代理   < Ifnf6~  
agent 代理人   (0f^Hh wF  
agreement 契約   $S{j}74[  
allotments 分配數   OK(d&   
allowance 津貼   g7i6Yj1  
amalgamation 合併   1fZ:^|\  
amortization 攤銷   pXa? Q@6  
amortized cost 應攤成本   HbVLL`06*  
annuities 年金   n Lb 9$&  
applied cost 已分配成本   5Bo)j_Qo  
applied expense 已分配費用   :B~ c>:  
applied manufacturing expense 己分配製造費用   o5R40["  
apportioned charge 攤派費用   w.H+$=aK  
appreciation 漲價   2O/_hv.  
article of association 公司章程   
Zlo ,#q  
assessment 課稅   5;Xrf=  
assets 資產   2oLa`33c1  
attorney fee 律師費   ?f&I"\y  
audit 審計   [DwB7l)O(  
auditor 審計員   B?Skw{&  
average 平均數   7/L7L5h<  
average cost 平均成本   cK&o C$[r-  
bad debt 壞賬   bk]|C!7$  
balance 餘額   _!zY(9%  
balance sheet 資產負債表   v'tk:Hm1  
bank account 銀行賬戶   I"4B1g  
bank balance 銀行結存   !4:,,!T  
bank charge 銀行手續費   f'dI"o&^/d  
bank deposit 銀行存款   $(U|JR@  
bank discount 銀行貼現   eHR<(8c'f  
bank draft 銀行匯票   wQ T'~'kL  
bank loan 銀行借款   9K!='u`  
bank overdraft 銀行透支   KJ_R@,v\  
bankers acceptance 銀行承兌   QL#y)G53Q  
bankruptcy 破產   .&y1gh!=  
bearer 持票人   c^y 1s*  
beneficiary 受益人   LNkyV*TI  
bequest 遺產   5,C,q%2  
bill 票據   L%FL{G  
bill of exchange 匯票   Rd)QVEk>SD  
bill of lading 提單   cht#~d  
bills discounted 貼現票據   hh9{md\  
bills payable 應付票據   `Z-`-IL  
bills receivable 應收票據   kns]P<g  
board of directors 董事會   tS$Ne7yk e  
bonds 債券   Pp2) P7  
bonus 紅利   $]FWpr%)  
book value 賬面價值   tANG ]  
bookkeeper 簿記員   @d\F; o<  
bookkeeping 簿記   lS^0*(Y  
branch office general ledger 支店往來賬戶   o9i\[Ul  
broker 經紀人   '#PT C,0UJ  
brought down 接前   <T).+ M/  
brought forward 接上頁   bb{+
 
budget 預算   4" sP= C  
by-product 副產品   |Bp?"8%*l  
by-product sales 副產品銷售   q<VhP2R  
capital 股本   }wVrmDh \  
capital income 資本收益   Ju<D7  
capital outlay 資本支出   Lmb<)YY  
capital stock 股本   #=rR[:M  
capital stock certificate 股票   |{ kB `  
carried down 移後   f@0`,  
carried forward 移下頁   Zu,f&smb  
cash 現金   gA6C(##0  
cash account 現金賬戶   F}Au'D&n_  
cash in bank 存銀行現金   L6m'u6:1{  
cash on delivery 交貨收款   qb Q> z+c  
cash on hand 庫存現金   ]l%j>Vb!L  
cash payment 現金支付   {% P;O ?  
cash purchase 現購   x>^S..K}L%  
cash sale 現沽   O%r<I*T^r  
cashier 出?#123;員   ^|Y!NHYH$Z  
cashiers check 本票   !ZRV\31%  
certificate of deposit 存款單折   {-xnBx  
certificate of indebtedness 借據   G Ot@x9 %  
certified check 保付支票   {)mlXo(On  
certified public accountant 會計師   cQ`,:t#[  
charges 費用   :O7J9K|  
charge for remittances 匯水手續費   b{&@Lm0Tn  
charter 營業執照   F}X_I  
chartered accountant 會計師   <~dN23)  
chattles 動產   .qZ<ROZ  
check 支票   x-1[2K1"[  
che stub 支票存根   yC[}gHv  
closed account 己結清賬戶   @9-qqU@  
closing 結算   R`c5-0A  
closing entries 結賬紀錄   %^S1 fUwT  
closing stock 期末存貨   du !.j  
closing the book 結賬   jAu/] HZx  
columnar journal 多欄日記賬   T4[eBO  
combination 聯合   &b_duWs  
commission 佣金   <t8})
 
commodity 商品   _/Hu'9432  
common stock 普通股   +mJAIjH  
company 公司   0^+W"O  
compensation 賠償   S C#  
compound interest 複利   ?^dyQhb  
consignee 承銷人   %]-tA,
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consignment 寄銷   ;/v^@  
consignor 寄銷人   | !Knd ^}  
consolidated balance sheet 合併資產負債表   MStaP;|  
consolidated profit and loss account 合併損益表   x-[l`k.V  
consolidation 合併   ,q4Y N-3  
construction cost 營建成本   #u~8 Txt  
construction revenue 營建收入   ^dro*a,  
contract 合同   d$!ibL#o
 
control account 統制賬戶   `!i>fo~  
copyright 版權   !>M: G:K  
corporation 公司   B #=dz,}  
cost 成本   2n\EZ  
cost accounting 成本會計   O?@AnkOhn  
cost of labour 勞工成本   LVSJK.B  
cost of production 生產成本   RW'QU`N[Y  
cost of manufacture 製造成本   Y9ru~&/o$  
cost of sales 銷貨成本   `sSI;+  
cost price 成本價格   c5JxKU_  
credit 貸方   kp[Jl0K5  
credit note 收款通知單   V[~/sc )  
creditor 債權人   2?&h{PA+  
crossed check 橫線支票   Yv>% 5`  
current account 往來活期賬戶   Qk((H~I}  
current asset 流動資產   7z}NI,R}1  
current liability 流動負債   &W1cc#(  
current profit and loss 本期損益   )Ipa5i>t  
debit 借方   Lx.X#n.]T  
debt 債務   p?5zwdX+`  
debtor 債務人   -{HA+YL H  
deed 契據   I'JFt>]  
deferred assets 遞延資產   ig6F!p  
deferred liabilities 遞延負債   ]'hz+V31%  
delivery 交貨   &T{+B:*v  
delivery expense 送貨費   Up~#]X
 
delivery order 出貨單   cf96z|^C  
demand draft 即期匯票   vForj*Xo  
demand note 即期票據   %k9GoX
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demurrage charge 延期費   T{Av[>M  
deposit 存款   8/k*"^3  
deposit slip 存款單   m}rUc29cS,  
depreciation 折舊   >mz<=n  
direct cost 直接成本   O9bIo]B  
direct labour 直接人工   Z<`QDBN"4  
director 董事   1$4dzI()  
discount 折扣   yN9/'c~  
discount on purchase 進貨折扣   3= PRe  
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