[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。   D_x+
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acceptance 承兌   /IsS;0K%L  
account 賬戶   pZeE61c/  
accountant 會計員   7[. 6axL  
accounting 會計   . Z%{'CC  
accounting system 會計制度   L =8rH5  
accounts payable 應付賬款   (<)]sp2  
accounts receivable 應收賬款   -e8}Pm "  
accumulated profits 累積利益   KjQR$-  
adjusting entry ?#123;整記錄   C?2'+K  
adjustment ?#123;整   #b~JDO(  
administration expense 管理費用   46 PoM   
advances 預付   #H0dZ.$b0  
advertising expense 廣告費   R~ZFy0  
agency 代理   PP!SK2u"L  
agent 代理人   l~M_S<4n  
agreement 契約   vPD]hs  
allotments 分配數   n+PzA[  
allowance 津貼   D S'n  
amalgamation 合併   o";Z$tAJkC  
amortization 攤銷   lhkwWbB  
amortized cost 應攤成本   ]GRWnif  
annuities 年金   u&n' ITH  
applied cost 已分配成本   cra+T+|>Kc  
applied expense 已分配費用   7R\oj
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applied manufacturing expense 己分配製造費用   B:+6~&,-  
apportioned charge 攤派費用   Q*b]_0Rb  
appreciation 漲價   nI*v820,  
article of association 公司章程   @U2qD  J6  
assessment 課稅   _-#'j2  
assets 資產   (t4&,W_spA  
attorney fee 律師費   B|&"#Q  
audit 審計   /IM#.v  
auditor 審計員   PZ*pQ=`  
average 平均數   QI3Nc8t_2  
average cost 平均成本   @0SC"CqM  
bad debt 壞賬   o5Q{/  
balance 餘額   xa pq*oj  
balance sheet 資產負債表   8f3vj K'  
bank account 銀行賬戶   /=gOa\k|p  
bank balance 銀行結存   <NuUW9+  
bank charge 銀行手續費   zNIsf"  
bank deposit 銀行存款   u,w:SM@*(  
bank discount 銀行貼現   %y%j*B!%  
bank draft 銀行匯票   Yx>"bv  
bank loan 銀行借款   dtcIC0:[  
bank overdraft 銀行透支   >`%'4<I  
bankers acceptance 銀行承兌   ZAXN6h  
bankruptcy 破產   |
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bearer 持票人   Gqy,u3lE  
beneficiary 受益人   "1HRLci  
bequest 遺產   4-[J@  
bill 票據   XGkkB  
bill of exchange 匯票   QJ7L7S  
bill of lading 提單   PgRDKygE  
bills discounted 貼現票據   INyk3`FT  
bills payable 應付票據   [NTt z <i@  
bills receivable 應收票據   *7wAkljP  
board of directors 董事會   ''Cay0h  
bonds 債券   Yl.0aS  
bonus 紅利   d:i;z9b@to  
book value 賬面價值   Ix(><#P  
bookkeeper 簿記員   4M^G`WA}t9  
bookkeeping 簿記   U8G%YGMG.4  
branch office general ledger 支店往來賬戶   mI>,.&eo  
broker 經紀人   $VxA0 =ad  
brought down 接前   Rh>}rGvCUN  
brought forward 接上頁   $O*O/iG  
budget 預算   ]hbyELs  
by-product 副產品   Y
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by-product sales 副產品銷售   ,-OCc!7K  
capital 股本   rrCNo^W1  
capital income 資本收益   37RLE1Yf  
capital outlay 資本支出   q.()z(M7  
capital stock 股本   q=9`06
  
capital stock certificate 股票   Q;D0<Bv  
carried down 移後   7ek&[SJ>,/  
carried forward 移下頁   Cj?L@%"  
cash 現金   ubmrlH\d  
cash account 現金賬戶   `Ps:d^8*P  
cash in bank 存銀行現金   G2^et$<{uU  
cash on delivery 交貨收款   E]6z8juO6  
cash on hand 庫存現金   NmSo4Dg`U  
cash payment 現金支付   bHI<B)=`  
cash purchase 現購   u@4V7;L  
cash sale 現沽   zr U{@z$l  
cashier 出?#123;員   D11F.McM  
cashiers check 本票   5Fz.Y}  
certificate of deposit 存款單折   <$hu   
certificate of indebtedness 借據   zdp/|"D!  
certified check 保付支票   HWVtop/  
certified public accountant 會計師   %zOh  
charges 費用   >(snII  
charge for remittances 匯水手續費   nQ/E5y  
charter 營業執照   shMSN]S_x  
chartered accountant 會計師   Y9`5G%  
chattles 動產   "kA*Vc#  
check 支票   Q[d}J+l4{  
che stub 支票存根   (X?/"lC)  
closed account 己結清賬戶   +d%L\^?F  
closing 結算   :hI@AA>g  
closing entries 結賬紀錄   "hy.GWF|*  
closing stock 期末存貨   qBT.x,$  
closing the book 結賬   yZWoN&  
columnar journal 多欄日記賬   HdLH2+|P;D  
combination 聯合   C*G=cs\i  
commission 佣金   A3ZY~s#Iv  
commodity 商品    HyR!O>  
common stock 普通股   #-GJ&m8  
company 公司   7YAIA%8  
compensation 賠償   s-S}i{Z!  
compound interest 複利   ?Q72;/$  
consignee 承銷人   a:_I
  
consignment 寄銷   JXj8Br?Z@  
consignor 寄銷人   "jaJr5Wv=y  
consolidated balance sheet 合併資產負債表   _Um d  
consolidated profit and loss account 合併損益表   h/,${,}J  
consolidation 合併   X~xd/M=9^  
construction cost 營建成本   `~W-Xx  
construction revenue 營建收入   r lKlpl  
contract 合同   .T*GN|@$!  
control account 統制賬戶   ys#i@  
copyright 版權   E{2Eoj;gq  
corporation 公司   1U,1)<z~u  
cost 成本   Z'k|u4ZC  
cost accounting 成本會計   NzW`B^p  
cost of labour 勞工成本   Z,.G%"i3C  
cost of production 生產成本   .uEPnzi  
cost of manufacture 製造成本   aBz szp]l+  
cost of sales 銷貨成本   fkSwD(  
cost price 成本價格   vhb)2n  
credit 貸方   )$Z=t-q  
credit note 收款通知單   >~\89E02  
creditor 債權人   /N-_FMl?  
crossed check 橫線支票   _0 m\[t.  
current account 往來活期賬戶   $v b ,P(  
current asset 流動資產  
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current liability 流動負債   M+!x}$&v  
current profit and loss 本期損益   Ou>v X[{  
debit 借方   aSP4a +\*  
debt 債務   |G/7_+J6  
debtor 債務人   ^ bL
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deed 契據   v{<[)cr  
deferred assets 遞延資產   c)7j QA  
deferred liabilities 遞延負債   `.2hjO  
delivery 交貨   _qWliw:0#  
delivery expense 送貨費   [0UGuj
  
delivery order 出貨單   d HJhFw  
demand draft 即期匯票   -TV?E%r  
demand note 即期票據   S:61vD  
demurrage charge 延期費   T,_(?YJW  
deposit 存款   &Sp -w?kM  
deposit slip 存款單   =KT7nl  
depreciation 折舊   UgN28YrW  
direct cost 直接成本   wJlX4cT4YV  
direct labour 直接人工   1J?dK|% b  
director 董事   g`>og^7g  
discount 折扣   &Z^l=YH,  
discount on purchase 進貨折扣   "<i SZ  
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