[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。   rU5gQq
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acceptance 承兌   Y,B0=}  
account 賬戶   7[:9vY  
accountant 會計員   T<DQi  
accounting 會計   y-{^L`%Mk  
accounting system 會計制度   m"~$JA u  
accounts payable 應付賬款   9>qR6k?  
accounts receivable 應收賬款   T?)?"b\qz  
accumulated profits 累積利益   <r,l  
adjusting entry ?#123;整記錄   6.2_UN^<  
adjustment ?#123;整   J \1&3r|R  
administration expense 管理費用   r<Ll>R  
advances 預付   #Z}\;a{vZ  
advertising expense 廣告費   Q,Hw@ w<1  
agency 代理   |~CN]N  
agent 代理人   9~<HTH  
agreement 契約   7Rk eV  
allotments 分配數   3*3WO
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allowance 津貼   Sq}hx  
amalgamation 合併   91r#
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amortization 攤銷   !SD?  
amortized cost 應攤成本   "Q#/J)N  
annuities 年金   zhU)bb[A  
applied cost 已分配成本   m ,)4k&d  
applied expense 已分配費用   h2!We #  
applied manufacturing expense 己分配製造費用   I' ej?~  
apportioned charge 攤派費用   ;_,=  
appreciation 漲價   U/m6% )Yx(  
article of association 公司章程   f$N udG!S  
assessment 課稅   ?z171X0  
assets 資產   8k]'P*9ulz  
attorney fee 律師費    s6rdQI]  
audit 審計   4_8%ZaQ\.?  
auditor 審計員   'u{m37ZJ  
average 平均數   Zk)]=<H  
average cost 平均成本   P(d4~hS  
bad debt 壞賬   s$:F^sxb  
balance 餘額   B[
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balance sheet 資產負債表   }?^5\otu  
bank account 銀行賬戶   j\("d4n%C  
bank balance 銀行結存   _LFZ 0  
bank charge 銀行手續費   eRD?O  
bank deposit 銀行存款   k;R*mg*K  
bank discount 銀行貼現   pN&5vu30  
bank draft 銀行匯票   OA_:_%a(  
bank loan 銀行借款   s 9PD[u/y  
bank overdraft 銀行透支   /,f*IdB  
bankers acceptance 銀行承兌   kV(}45i]s  
bankruptcy 破產   cV_nYcLkz  
bearer 持票人   <K%qaf  
beneficiary 受益人   *{P" u(K  
bequest 遺產   V{O,O,*  
bill 票據   vAbMU  
bill of exchange 匯票   .ZFs+8 qU>  
bill of lading 提單   ny|ni\6  
bills discounted 貼現票據   @ 3K)VjY7  
bills payable 應付票據   #qGfo)  
bills receivable 應收票據   wLPL9  
board of directors 董事會   3aQWzEnh  
bonds 債券   ><viJ$i  
bonus 紅利   #{1w#Iz;  
book value 賬面價值   +#}I ^N  
bookkeeper 簿記員   G%  
bookkeeping 簿記   I&U?8  
branch office general ledger 支店往來賬戶   '`#2'MXG  
broker 經紀人   E9;cd$}K  
brought down 接前   <- Q=h?D  
brought forward 接上頁   !krbGpTVH  
budget 預算   + O=wKsGD  
by-product 副產品   Pdmfn8I]%  
by-product sales 副產品銷售   [nJ),9$z_  
capital 股本   {O*WLZ{0  
capital income 資本收益   T
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capital outlay 資本支出   M2(+}gv;7p  
capital stock 股本   y~w2^VN=  
capital stock certificate 股票   a?.hvI   
carried down 移後   ykH?;Xu  
carried forward 移下頁   <LIL{g0eX  
cash 現金   %g{m12  
cash account 現金賬戶   ?1K|.lr  
cash in bank 存銀行現金   Cb7f-Eag  
cash on delivery 交貨收款   %<CahzYc6  
cash on hand 庫存現金   Q>] iRx>MZ  
cash payment 現金支付   hn#i,XnY  
cash purchase 現購   X(U CN0#  
cash sale 現沽   vcy}ZqWBO  
cashier 出?#123;員   R"EX$Zj^E  
cashiers check 本票   3,+)3,N  
certificate of deposit 存款單折   8bLA6qmM\  
certificate of indebtedness 借據   &[f.;1+C  
certified check 保付支票   ?D]4*qsIlu  
certified public accountant 會計師   t8DySFT  
charges 費用   abh='5H|^|  
charge for remittances 匯水手續費   SH2|xn  
charter 營業執照    d!5C$C/x  
chartered accountant 會計師   CvKXVhf0$J  
chattles 動產   ce{(5IC  
check 支票   v*SSc5gFG  
che stub 支票存根   ,4zwd@&O  
closed account 己結清賬戶   Gkv<)}G  
closing 結算   T$5u+4>"  
closing entries 結賬紀錄   @r]wZ~@  
closing stock 期末存貨   NBuib
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closing the book 結賬  
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columnar journal 多欄日記賬   ;,![Lar5L  
combination 聯合   W+-a@)sh3Q  
commission 佣金   ]pp
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commodity 商品   s!esk%h{K  
common stock 普通股   mD{<Lp=  
company 公司   r!N)pt<g  
compensation 賠償   G=W!$( :  
compound interest 複利   &4Q(>"i L4  
consignee 承銷人   ]fvU}4!  
consignment 寄銷   ||a 5)D  
consignor 寄銷人   +b"RZ:tKp  
consolidated balance sheet 合併資產負債表   +e?mKLw14  
consolidated profit and loss account 合併損益表   9otA5I^v  
consolidation 合併   R("g ]  
construction cost 營建成本   7p%W)=v  
construction revenue 營建收入   >Ig%|4Hw  
contract 合同   <NZ^*]  
control account 統制賬戶   WPi^;c8  
copyright 版權   -Zx hh  
corporation 公司   64;F g/t  
cost 成本   P0NGjS|Z{  
cost accounting 成本會計   ,S5tkTa  
cost of labour 勞工成本   Y?W"@awE"\  
cost of production 生產成本   Vw.c0
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cost of manufacture 製造成本   Kk#g(YgNz  
cost of sales 銷貨成本   l!CW E  
cost price 成本價格   eSo/1D  
credit 貸方   hfT HP  
credit note 收款通知單   35I y\  
creditor 債權人   W`_pjld  
crossed check 橫線支票   v'nM=   
current account 往來活期賬戶   =!u9]3)  
current asset 流動資產   Y^80
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current liability 流動負債   5$Lo]H *  
current profit and loss 本期損益   7Gb1[3  
debit 借方   AoB~ZWq   
debt 債務    $0>>Z  
debtor 債務人   #U45;idp  
deed 契據   os6p1"_\f  
deferred assets 遞延資產   Z0*Lm+d9z  
deferred liabilities 遞延負債   I{Hl2?CnI,  
delivery 交貨   EN6a? }5  
delivery expense 送貨費   e=K2]Y Q{  
delivery order 出貨單   1-[~}  
demand draft 即期匯票   t I}@1  
demand note 即期票據   09z%y[z  
demurrage charge 延期費   par|j]  
deposit 存款   KNT(lA0s  
deposit slip 存款單   GyI(1OAW  
depreciation 折舊   ,4W|e!  
direct cost 直接成本   d'ddxT$GG  
direct labour 直接人工   EH))%LY1y  
director 董事   4a3Xz,[(a  
discount 折扣   BzBij^h  
discount on purchase 進貨折扣   \`?#V xz  
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