[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。   LmePJ  
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acceptance 承兌   );\c{QF  
account 賬戶   |4Q*4s  
accountant 會計員   %,kP_[!>Q  
accounting 會計   M 9t7y  
accounting system 會計制度   x8PT+KC  
accounts payable 應付賬款   zKO7`.*  
accounts receivable 應收賬款   jC9us>b  
accumulated profits 累積利益   3}0\W.jH  
adjusting entry ?#123;整記錄   VN0We<\Z  
adjustment ?#123;整   UJ)pae  
administration expense 管理費用   8Ojqm#/f  
advances 預付   qW0:q.   
advertising expense 廣告費   $(aq;DR  
agency 代理   xzm]v9k&  
agent 代理人   hMDd*<%l  
agreement 契約   "6$V1B0KW  
allotments 分配數   @h %V:c  
allowance 津貼   /
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amalgamation 合併   * x/!i^  
amortization 攤銷   //q(v,D%Q  
amortized cost 應攤成本   G@[8P?M=Z  
annuities 年金   6Dlm.~G  
applied cost 已分配成本   <Kd(fFe  
applied expense 已分配費用   QPJ\Iu@D$  
applied manufacturing expense 己分配製造費用   Z<-_Y]4j  
apportioned charge 攤派費用   ,^UqE{  
appreciation 漲價   `6D?te  
article of association 公司章程   $J`O-"M  
assessment 課稅   s[yWBew  
assets 資產   F4
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attorney fee 律師費   E-bswUVaEE  
audit 審計   n|w+08c"  
auditor 審計員   WQK<z!W5  
average 平均數   z8Q!~NN-K  
average cost 平均成本   Fb5U@X/vE  
bad debt 壞賬   g* q#VmE  
balance 餘額   U(#<D7}  
balance sheet 資產負債表   J7 +G"_)'  
bank account 銀行賬戶   M&Ka^h;N  
bank balance 銀行結存   Jz}nV1G(jz  
bank charge 銀行手續費   M"~jNe|  
bank deposit 銀行存款   cO~<iy  
bank discount 銀行貼現   ;c(a)_1  
bank draft 銀行匯票   n~N>;mP  
bank loan 銀行借款   Z/#_Swv  
bank overdraft 銀行透支    ~VGnE:  
bankers acceptance 銀行承兌   ?"6Zf LRi  
bankruptcy 破產   uJ!&T  
bearer 持票人   =q4}(  
beneficiary 受益人   Ott6y  
bequest 遺產   ?+yr7_f3*  
bill 票據   #~*v##^vFH  
bill of exchange 匯票   Da=EAG-{7  
bill of lading 提單   Ys"wG B>  
bills discounted 貼現票據   7L{1S v  
bills payable 應付票據   "yn~axk7  
bills receivable 應收票據   Xz+%Ym  
board of directors 董事會   <n2@;`D  
bonds 債券   N9e'jM>Oos  
bonus 紅利   {VgE07r  
book value 賬面價值   jEc_!Q  
bookkeeper 簿記員   {%V(Dd[B6  
bookkeeping 簿記   ~ZHjP_5Q  
branch office general ledger 支店往來賬戶   3[YG BM
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broker 經紀人   }u Y2-l  
brought down 接前   (o^tmH*  
brought forward 接上頁   _Cmmx`ln  
budget 預算   /sE,2X*BT  
by-product 副產品   Z*,e<zNQ  
by-product sales 副產品銷售   wu41Mz7  
capital 股本   L.Y3/H_  
capital income 資本收益   ]g_VPx"  
capital outlay 資本支出   *Rgr4- eS  
capital stock 股本   !ifU}qFzK  
capital stock certificate 股票   IpP%WW u  
carried down 移後   IkrB}  
carried forward 移下頁   Dd3f@b[WX  
cash 現金    q6 CrUn  
cash account 現金賬戶   d t/AAk6  
cash in bank 存銀行現金   A2_ut6&eb  
cash on delivery 交貨收款   _jWs(OmJ  
cash on hand 庫存現金   k(gbUlCc  
cash payment 現金支付   2M %j-yG"  
cash purchase 現購   ?Oyo /?/  
cash sale 現沽   &i#$ia r  
cashier 出?#123;員   dkQ4D2W*\  
cashiers check 本票   --yF%tRMP  
certificate of deposit 存款單折   ER0 Yl  
certificate of indebtedness 借據   YIQD9   
certified check 保付支票   6g(;2gY  
certified public accountant 會計師   mH o#"tc  
charges 費用   Y },E3<  
charge for remittances 匯水手續費   Y(Q 0m|3P  
charter 營業執照   18&"j 8'm  
chartered accountant 會計師   !09)WtsEfx  
chattles 動產   _NDQ2O  
check 支票   v"*r %nCi  
che stub 支票存根    `Os=cMR  
closed account 己結清賬戶   K-qWT7<  
closing 結算   L9b.D<  
closing entries 結賬紀錄   KVi6vdgD  
closing stock 期末存貨   Tz
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closing the book 結賬   S%SYvA  
columnar journal 多欄日記賬   y>o:5':;'  
combination 聯合   u$ts>Q;5  
commission 佣金   _l d.Xmvd  
commodity 商品   o9kJ90{D=  
common stock 普通股   bnxp[Qk|5  
company 公司   iZGbNN  
compensation 賠償   x:SjdT  
compound interest 複利   <=(K'eqC^  
consignee 承銷人   7e_4sxg'(3  
consignment 寄銷   #S>N}<>  
consignor 寄銷人   |J$A%27  
consolidated balance sheet 合併資產負債表   ~q>jXi  
consolidated profit and loss account 合併損益表   Nr|Gw @+  
consolidation 合併   &RR;'wLoQT  
construction cost 營建成本   (,At5T  
construction revenue 營建收入   *G"hjc$L  
contract 合同   [(X~C*VdxM  
control account 統制賬戶   &;Ncc,jb  
copyright 版權   Kz'GAm\  
corporation 公司   &4Z8df!  
cost 成本   g
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cost accounting 成本會計   LkbD='\=  
cost of labour 勞工成本   x[A|@\ Z  
cost of production 生產成本   Et6j6gmif  
cost of manufacture 製造成本   ko%mZ0Y  
cost of sales 銷貨成本   Agd"m4!  
cost price 成本價格   @&jR^`Y.  
credit 貸方   k>i88^kPV  
credit note 收款通知單   mnTF40l  
creditor 債權人   (Mv~0ShakO  
crossed check 橫線支票   yQJ0",w3o.  
current account 往來活期賬戶   T{prCM  
current asset 流動資產   EU(e5vO  
current liability 流動負債   ]&D dy&V  
current profit and loss 本期損益   [REH*_  
debit 借方   rtPo)#t  
debt 債務   :7{GOx  
debtor 債務人   U|wST&rU|  
deed 契據   @(R=4LL  
deferred assets 遞延資產   <?41-p-;  
deferred liabilities 遞延負債   0hY3vBQ!  
delivery 交貨   B9(w^l$kZ|  
delivery expense 送貨費   RFM;?!S  
delivery order 出貨單   Xl=RaV
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demand draft 即期匯票   mJ%^`mrI  
demand note 即期票據   GwO`
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demurrage charge 延期費   SX,$$43  
deposit 存款   >4g!ic~O  
deposit slip 存款單   taDe^Istj  
depreciation 折舊   a>C;HO  
direct cost 直接成本   "Lvk?k )hx  
direct labour 直接人工   4{>r_^8  
director 董事   xst-zfkH`  
discount 折扣   i59}6u_f  
discount on purchase 進貨折扣   ^
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