[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。   PmM3]xVzd  
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acceptance 承兌   S0W||#Pr  
account 賬戶   3irl (;v  
accountant 會計員   )BfAw  
accounting 會計   =H]@n|$(  
accounting system 會計制度   Qe(
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accounts payable 應付賬款   ,MIV=*  
accounts receivable 應收賬款   _u9Jxw?F@Y  
accumulated profits 累積利益   dUdT7ixo  
adjusting entry ?#123;整記錄   YKf0dh;O  
adjustment ?#123;整   11;zNjD|  
administration expense 管理費用   \z} Ic%Tp  
advances 預付   {BU
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advertising expense 廣告費   P0jtp7)7  
agency 代理   7E!5G2XX~~  
agent 代理人   Ilm^G}G B  
agreement 契約   `5Zz5V  
allotments 分配數   eb$#A _m  
allowance 津貼   #gw]'&{8D  
amalgamation 合併   see
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amortization 攤銷   El"Q'(:/U  
amortized cost 應攤成本   S:ztXhif>  
annuities 年金   y1L,0 ]  
applied cost 已分配成本   ENY+^7  
applied expense 已分配費用   |]*/R^1>2  
applied manufacturing expense 己分配製造費用   ,~W|]/b<q  
apportioned charge 攤派費用   |#N&akC  
appreciation 漲價   koi^l`B$  
article of association 公司章程   8, >P  
assessment 課稅   e\75:oQ  
assets 資產   <1M-Ro?5k  
attorney fee 律師費   y4fdq7i~}9  
audit 審計   Kx JqbLUC  
auditor 審計員   r",GC]  
average 平均數   Jxm.cC5z.  
average cost 平均成本   XU7qd:|  
bad debt 壞賬   @D
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balance 餘額   R*r#E{!V;  
balance sheet 資產負債表   J5jvouR  
bank account 銀行賬戶   FaJ&GOM,  
bank balance 銀行結存   u,4eCxYE$  
bank charge 銀行手續費   k|d+#u[Mj@  
bank deposit 銀行存款   jRV/A!4  
bank discount 銀行貼現   9'q* :&qq  
bank draft 銀行匯票   )53y AyP  
bank loan 銀行借款   V3j= Kf  
bank overdraft 銀行透支   *c+
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bankers acceptance 銀行承兌   45> ?o  
bankruptcy 破產   [!OxZ!  
bearer 持票人   ,zY$8y
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beneficiary 受益人   lHX72s|V  
bequest 遺產   i~J'%a<Qp  
bill 票據   Q]>.b%s[  
bill of exchange 匯票   )K
   
bill of lading 提單   I,8Er2;)  
bills discounted 貼現票據   cExS7~*  
bills payable 應付票據   E< fVZ,  
bills receivable 應收票據   um0N)&iY  
board of directors 董事會   M=r)I~  
bonds 債券   J7p),[>I<  
bonus 紅利   yz8jw:d^-  
book value 賬面價值   L;I]OC^J  
bookkeeper 簿記員   CeC6hGR5  
bookkeeping 簿記   }`~+]9<  
branch office general ledger 支店往來賬戶   | %Vh`HT  
broker 經紀人   @<&m|qtMsz  
brought down 接前   %bfQ$a:  
brought forward 接上頁   K(Bf2Mfq  
budget 預算   Dm<A ^
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by-product 副產品   /t"3!Z?BOv  
by-product sales 副產品銷售   W6/ yn
 
capital 股本   :6\qpex  
capital income 資本收益   {{p7 3 'u  
capital outlay 資本支出   LSr]S79N1  
capital stock 股本   s-T\r"d=j  
capital stock certificate 股票   JFk lUgg  
carried down 移後   )hfpwdQ  
carried forward 移下頁   >\3V a  
cash 現金   0KOgw*>_  
cash account 現金賬戶   ^.NU|NQi'  
cash in bank 存銀行現金   9;-p'C  
cash on delivery 交貨收款   a!AA]  
cash on hand 庫存現金   V6re qEh  
cash payment 現金支付   >I&5j/&}+  
cash purchase 現購   j eP  
cash sale 現沽   !d0kV,F:  
cashier 出?#123;員   7O-x<P;  
cashiers check 本票   dNeVo|Y~h  
certificate of deposit 存款單折   wDe& 1(T^  
certificate of indebtedness 借據   Hja3a{LH  
certified check 保付支票   i AIuxO  
certified public accountant 會計師   ;@|n @ax  
charges 費用   ]3.;PWa:  
charge for remittances 匯水手續費   YteO6A;  
charter 營業執照   ,1o FPa{?  
chartered accountant 會計師   uk<9&{  
chattles 動產   o
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check 支票   %M|hA#04vZ  
che stub 支票存根   wEvVL  
closed account 己結清賬戶   ?+}_1x`  
closing 結算   eV?2LtT#5  
closing entries 結賬紀錄   y/ ef>ZZ  
closing stock 期末存貨   *YuF0Yt  
closing the book 結賬   6G""I]uT  
columnar journal 多欄日記賬   `&ckZiq  
combination 聯合   GDiBl*D  
commission 佣金   L>4"(  
commodity 商品   |H+UOEiv,p  
common stock 普通股   lp%pbx43s  
company 公司   C1 GKLl~  
compensation 賠償   6zuTQ^pz  
compound interest 複利   fHd#u%63K  
consignee 承銷人   E92KP?i  
consignment 寄銷   K^<BW
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consignor 寄銷人   ]K,Tnyp  
consolidated balance sheet 合併資產負債表   0[?Xxk}s0  
consolidated profit and loss account 合併損益表   A@{PZ   
consolidation 合併   _5Ct]vy  
construction cost 營建成本   R|87%&6']
 
construction revenue 營建收入   jkF
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contract 合同   ML56k~"BL  
control account 統制賬戶   )W _v:?A9  
copyright 版權   Tq
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corporation 公司   Ig0VW) @  
cost 成本   <&g,Nc'5C  
cost accounting 成本會計   q ,] L$  
cost of labour 勞工成本   ra gXn  
cost of production 生產成本   O)n~](sC\  
cost of manufacture 製造成本   V#gK$uv  
cost of sales 銷貨成本   Sp]0c[37R  
cost price 成本價格   B!L{  
credit 貸方   O23k:=Av  
credit note 收款通知單   Pw`8Wj  
creditor 債權人   R=2
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crossed check 橫線支票   ,G?WAOy,  
current account 往來活期賬戶   h_,i&d@(  
current asset 流動資產   wc^tgE  
current liability 流動負債   T;a}#56{^  
current profit and loss 本期損益   LG|fq/;  
debit 借方   tGE$z]1c@  
debt 債務   b&N'C9/8  
debtor 債務人   u(F_oZ~  
deed 契據   ZI}Fom<  
deferred assets 遞延資產   Q1I6$8:7  
deferred liabilities 遞延負債   a:OQGhc=  
delivery 交貨   :zke %Yx  
delivery expense 送貨費   qvKG-|j  
delivery order 出貨單   RmeD$>7  
demand draft 即期匯票   Ed df2;-.  
demand note 即期票據   }I6veagK  
demurrage charge 延期費   `V)8 QRN(  
deposit 存款   W H@,kH@  
deposit slip 存款單   V]e8a"/[{  
depreciation 折舊   vm7z,Ff N  
direct cost 直接成本   +YKi,  
direct labour 直接人工   Q}K"24`=  
director 董事   !v_|zoCEj  
discount 折扣   oC: {aK6\  
discount on purchase 進貨折扣   g-</ua(j  
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