[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。   `514HgR  
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acceptance 承兌   md S `nhb  
account 賬戶   Thc"QIk&4  
accountant 會計員   og$%`o:{  
accounting 會計   J}?:\y<  
accounting system 會計制度   K+P:g%M  
accounts payable 應付賬款   #^i.[7p  
accounts receivable 應收賬款   |i
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accumulated profits 累積利益   =wcqCW,]  
adjusting entry ?#123;整記錄   q\uzmOh  
adjustment ?#123;整   09_5niaz[  
administration expense 管理費用   6C@W6DR3N  
advances 預付   $v \@mW*R  
advertising expense 廣告費   1w~@'ZyU  
agency 代理   VC T~"T2R  
agent 代理人   X6Wj,a  
agreement 契約   Or:a\qQ1  
allotments 分配數   f%gdFtJ &  
allowance 津貼   =}pPr ]Cc  
amalgamation 合併   P-Upv6J3  
amortization 攤銷   +CaA%u  
amortized cost 應攤成本   ~E^lKe  
annuities 年金   ;}W-9=81  
applied cost 已分配成本   ,Nk{AiiN  
applied expense 已分配費用   w+_pq6\V  
applied manufacturing expense 己分配製造費用   =G<i6%(^g  
apportioned charge 攤派費用   0x1#^dII  
appreciation 漲價   I&Dp~aEM]  
article of association 公司章程   0D.qc8/V4.  
assessment 課稅   a} p}G\b|  
assets 資產   v<u`wnt  
attorney fee 律師費   Ho!dtEs  
audit 審計   ]I
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auditor 審計員   &l-1.muQ  
average 平均數   I[g;p8jr  
average cost 平均成本   A8jj]J+  
bad debt 壞賬   wR@"]Wk
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balance 餘額   .z6"(?~  
balance sheet 資產負債表   MpCK/eiC  
bank account 銀行賬戶   OA?pBA  
bank balance 銀行結存   bw[s<z|LKA  
bank charge 銀行手續費   OF_g0Zu  
bank deposit 銀行存款   [OU[i(,{  
bank discount 銀行貼現   yKb+bm&5:'  
bank draft 銀行匯票   :GBM`f@  
bank loan 銀行借款   8~@?cy1j!  
bank overdraft 銀行透支   }#D+}Mo!,  
bankers acceptance 銀行承兌   S#[w)
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bankruptcy 破產   {wq~+O  
bearer 持票人   qh)10*FB  
beneficiary 受益人   lXnzomU  
bequest 遺產   1[U`,(C1  
bill 票據   O86[`,  
bill of exchange 匯票   =_)yV0  
bill of lading 提單   8x/]H(J  
bills discounted 貼現票據   nP5T*-~  
bills payable 應付票據   Jb1L[sT2  
bills receivable 應收票據   PYhRP00}M  
board of directors 董事會   ?P>3~3 B  
bonds 債券   a\]glw\;  
bonus 紅利   0<4Nf]i  
book value 賬面價值   dd6m/3uUW  
bookkeeper 簿記員   umJ!j&(  
bookkeeping 簿記   VxTrL}{(6  
branch office general ledger 支店往來賬戶   |9*8u>|RC  
broker 經紀人   F
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brought down 接前   zxhE9 [`*e  
brought forward 接上頁   D\CjR6DE  
budget 預算   w;=g$Bn  
by-product 副產品   T-)lnrs^  
by-product sales 副產品銷售   Xub<U>e;b  
capital 股本   \YMe&[C:o  
capital income 資本收益   lD41+x7  
capital outlay 資本支出   X1Vj"4'wT  
capital stock 股本   +>Xe_  
capital stock certificate 股票   )/mBq#ZS  
carried down 移後   NG\g_^.M
 
carried forward 移下頁   i[7<l&K]  
cash 現金   WMk;-,S!)  
cash account 現金賬戶   s"-gnW  
cash in bank 存銀行現金   tmVGJ+gz  
cash on delivery 交貨收款   b2vCr F;  
cash on hand 庫存現金   FA7q pc  
cash payment 現金支付   6(=>!+xpRr  
cash purchase 現購   5'%nLW7;O  
cash sale 現沽   mR3-+dB/  
cashier 出?#123;員   =4_Er{AT  
cashiers check 本票   H$44,8,m  
certificate of deposit 存款單折   vp2s)W8W  
certificate of indebtedness 借據   Uz$.sa  
certified check 保付支票   C(!A% >  
certified public accountant 會計師   '5; /V  
charges 費用   {,Z-GJ  
charge for remittances 匯水手續費   ;'i>^zX`  
charter 營業執照   5SQqE@g%  
chartered accountant 會計師   FhJtiw@  
chattles 動產    f2.|[  
check 支票   ms/!8X$Mz  
che stub 支票存根   :ND e<6?u  
closed account 己結清賬戶   ic=tVs  
closing 結算   mnm 7{?#[  
closing entries 結賬紀錄   JZ >E<U9&  
closing stock 期末存貨   I:=rwnd  
closing the book 結賬   HY>zgf,0  
columnar journal 多欄日記賬   Mo4k6@ht_  
combination 聯合   AU3
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commission 佣金   f3oGB*5>  
commodity 商品   0/TP`3$X#"  
common stock 普通股   efXiZ  
company 公司   `:#IZ  
compensation 賠償   S!6 ? b5  
compound interest 複利   2Y1y;hCK  
consignee 承銷人   ~pWV[oUD  
consignment 寄銷   L{F[>^1Sb  
consignor 寄銷人   pz0Q@n/X  
consolidated balance sheet 合併資產負債表   pSKwXx  
consolidated profit and loss account 合併損益表   $az9 Fmta  
consolidation 合併   IlfH  
construction cost 營建成本   _2~+ %{/m,  
construction revenue 營建收入   AQm#a;  
contract 合同   F1GFn|OA  
control account 統制賬戶   kA4bv}  
copyright 版權   {YMO8  
corporation 公司   CAbR+y  
cost 成本   FXG,DJ:  
cost accounting 成本會計   7w5C NV  
cost of labour 勞工成本   }CGA)yK~3  
cost of production 生產成本   o>75s#= b=  
cost of manufacture 製造成本   \IX|{]*D  
cost of sales 銷貨成本  
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cost price 成本價格   8z)J rO}  
credit 貸方   i#KY'"P  
credit note 收款通知單   sa w  
creditor 債權人   Ev]oPCeA  
crossed check 橫線支票   r
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current account 往來活期賬戶   7!PU}[ :  
current asset 流動資產   34:Y_*  
current liability 流動負債   n=A}X4^  
current profit and loss 本期損益   zXaA5rZO  
debit 借方   ~@d4p|K  
debt 債務   GV8`.3DBOF  
debtor 債務人   W4&Itj  
deed 契據   .kc{)d*0K  
deferred assets 遞延資產   4WXr~ ?Vq9  
deferred liabilities 遞延負債   q_86nvB<  
delivery 交貨   &1FyauH  
delivery expense 送貨費   u3C0!{v  
delivery order 出貨單   *3#RS  
demand draft 即期匯票   uFnq3m^u  
demand note 即期票據   ->rudR
Q  
demurrage charge 延期費   /RemLJP F  
deposit 存款   on.m '-s  
deposit slip 存款單   -GZ:}<W6+  
depreciation 折舊   w~ O)DhC  
direct cost 直接成本   jZR2Nx}16  
direct labour 直接人工   B4t,@,\O  
director 董事   F@<^  
discount 折扣   1 &-%<o  
discount on purchase 進貨折扣   S N;1F  
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