[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。   Y@N}XH<4R  
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acceptance 承兌   ziR}  
account 賬戶   &,2h=H ,M  
accountant 會計員   ps"DL4*  
accounting 會計   LY[XPV]t  
accounting system 會計制度   quHq?oXV,  
accounts payable 應付賬款   *VH!<k[n  
accounts receivable 應收賬款   cj@Ygc)n  
accumulated profits 累積利益   u?Jw)
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adjusting entry ?#123;整記錄   o ^L3Xiv  
adjustment ?#123;整   ,F(nkbt  
administration expense 管理費用   hm>JBc:n-  
advances 預付   ('pNAn!]  
advertising expense 廣告費   O^48c$Apv  
agency 代理   :}0y[qc3  
agent 代理人   -`gqA%#+  
agreement 契約   5\}A8Ng  
allotments 分配數   H#x=eDU|k  
allowance 津貼   j2SJ4tB /  
amalgamation 合併   Ro$'|}(+A  
amortization 攤銷   W"+*%x   
amortized cost 應攤成本   l=U@j T  
annuities 年金   ^AtAfVJN0  
applied cost 已分配成本   pb1/HhRR^n  
applied expense 已分配費用   cS/\&%7u  
applied manufacturing expense 己分配製造費用   6Y0k}+j|>E  
apportioned charge 攤派費用   +uKh]RP  
appreciation 漲價   YU.aZdA&V3  
article of association 公司章程   Ehu^_HZ  
assessment 課稅   DcA{E8Y  
assets 資產   ;@GlJ '$;  
attorney fee 律師費   \ni?_F(Y  
audit 審計   !`L%wS  
auditor 審計員   ,\q9>cZ!  
average 平均數   :@{(^}N8u  
average cost 平均成本   ;<d("Yz:@Z  
bad debt 壞賬   g-"@%ps  
balance 餘額   L\}o(P(  
balance sheet 資產負債表   Hj't.lg+j  
bank account 銀行賬戶   ms8de>A|H  
bank balance 銀行結存   Fg<$;p  
bank charge 銀行手續費   QN n\wz_)  
bank deposit 銀行存款   rk:^^r>5Qi  
bank discount 銀行貼現   V @8+  
bank draft 銀行匯票   ol7%$:S  
bank loan 銀行借款   .
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bank overdraft 銀行透支   @ofivCc<%  
bankers acceptance 銀行承兌   B-PN +P2  
bankruptcy 破產   G vMhgG=D  
bearer 持票人   HpY-7QTPJ~  
beneficiary 受益人   U8qb2'a8  
bequest 遺產   8)HUo?/3  
bill 票據   |l)SX\Qf`@  
bill of exchange 匯票   LgXc}3  
bill of lading 提單   @dei}!e  
bills discounted 貼現票據   5H#f;L\k  
bills payable 應付票據   6U5L>sQ  
bills receivable 應收票據   "/[xak!g  
board of directors 董事會   }A,9`  
bonds 債券   Uo?g@D  
bonus 紅利   Xc~yr\%]  
book value 賬面價值   \Fg%V>  
bookkeeper 簿記員   ewHk (ru  
bookkeeping 簿記  
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branch office general ledger 支店往來賬戶   /ap3>xkt  
broker 經紀人   N\{Xhr7d  
brought down 接前   Q`-JRY-  
brought forward 接上頁   zLEl/yPE  
budget 預算   Kab"r_'  
by-product 副產品   Pj(DlC7G,  
by-product sales 副產品銷售   mh&wvT<:{  
capital 股本   KBJ%$OQV  
capital income 資本收益   j<|I@0  
capital outlay 資本支出   BUB$k7{z  
capital stock 股本   J=?`~?Vbo  
capital stock certificate 股票   >dO1)  
carried down 移後   }2c)UQD8  
carried forward 移下頁   :Z)a&A9v  
cash 現金   N?7MYP
 
cash account 現金賬戶   FyleK+D?  
cash in bank 存銀行現金   &[71~.Od  
cash on delivery 交貨收款   c"HB7  
cash on hand 庫存現金   8Ld{
Xg  
cash payment 現金支付   @p`*MWU  
cash purchase 現購   iQs^2z#Bd  
cash sale 現沽   @GTk
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cashier 出?#123;員   \%&BK.t  
cashiers check 本票   u~b;m  
certificate of deposit 存款單折   CVUA7eG+  
certificate of indebtedness 借據   4z6i{n-k  
certified check 保付支票   %-9?rO r  
certified public accountant 會計師   n}0n!Pr^  
charges 費用   O_=2{k~s0  
charge for remittances 匯水手續費   y,&'nk}  
charter 營業執照   (j<FS>##  
chartered accountant 會計師   4mHR+ SZy  
chattles 動產   !@>_5p>q*  
check 支票   RHO|g0  
che stub 支票存根   1M@OBfB8  
closed account 己結清賬戶   S7oPdzcU-  
closing 結算   {
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closing entries 結賬紀錄   ?XCFRt,ol  
closing stock 期末存貨   .+ezcG4q  
closing the book 結賬   rK` x<  
columnar journal 多欄日記賬   v9*ugu[K9  
combination 聯合   >qE f991SZ  
commission 佣金   aMv?D(Meb  
commodity 商品   R:N4_4& C~  
common stock 普通股   RB Ob/.$  
company 公司   Q[PVkZ  
compensation 賠償   +lYo5\1=  
compound interest 複利   sF.oZ>  
consignee 承銷人   4Fu:ov ]M  
consignment 寄銷   FZFYwU\~.L  
consignor 寄銷人   Fw{:fFZC[  
consolidated balance sheet 合併資產負債表   ,gO}H)v]t  
consolidated profit and loss account 合併損益表   F#b^l}  
consolidation 合併   }xx"  
construction cost 營建成本   ]S  
construction revenue 營建收入   1s-dqHz"s  
contract 合同   {beu  
control account 統制賬戶   Ga<U
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copyright 版權   =Ff _)k  
corporation 公司   hw5NHZ I'  
cost 成本   sA(d_Yu_  
cost accounting 成本會計   7];AB;0"  
cost of labour 勞工成本   yN@3uYBF  
cost of production 生產成本   qg2fTe  
cost of manufacture 製造成本   '@0Z#A  
cost of sales 銷貨成本   Fok%  
cost price 成本價格   cePe0\\  
credit 貸方   V><,.p8  
credit note 收款通知單   a^vTBJXo  
creditor 債權人   :?!b\LJ2^  
crossed check 橫線支票   NZb}n`:  
current account 往來活期賬戶   60\`TsFobT  
current asset 流動資產   42oW]b%P{;  
current liability 流動負債   qkbGM-H%U  
current profit and loss 本期損益   Vb @lK~  
debit 借方   :~^_*:  
debt 債務   d6+$[4w  
debtor 債務人   $./&GOus  
deed 契據   }/bxe0px  
deferred assets 遞延資產   ]Y3
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deferred liabilities 遞延負債   8@ ZZ[9kt  
delivery 交貨   :{LNr!I?I  
delivery expense 送貨費   oBS m>V
 
delivery order 出貨單   u<['9U  
demand draft 即期匯票   _|Uv7>}J^  
demand note 即期票據   Y&uwi:_g  
demurrage charge 延期費   ;;|o+4Ob;  
deposit 存款   c4f3Dr'xw  
deposit slip 存款單   %f?Z/Wn  
depreciation 折舊   y9Q#%a8V  
direct cost 直接成本   41v#|%\w  
direct labour 直接人工   a.z)m}+  
director 董事   @B`nM#X#  
discount 折扣   `nCV O;B  
discount on purchase 進貨折扣   S[;d\Z]~  
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