[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。    XD8I.q  
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acceptance 承兌   Z}0xK6  
account 賬戶   ezL1,GT  
accountant 會計員   '"\n, 3h  
accounting 會計   R31Z(vY  
accounting system 會計制度   F.a
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accounts payable 應付賬款   1aIGC9xQ`  
accounts receivable 應收賬款   \WTKw x  
accumulated profits 累積利益   j7Y7&x"  
adjusting entry ?#123;整記錄   PDw+Q  
adjustment ?#123;整   \xggIW.^0  
administration expense 管理費用   <y EApWd;  
advances 預付   WHv6E!^\_  
advertising expense 廣告費   =`|Bof R  
agency 代理   '{.4~:  
agent 代理人   R\&z3<-S  
agreement 契約   SE'|||B  
allotments 分配數   9'sZi}rT  
allowance 津貼   56c[$ q  
amalgamation 合併   /1{
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amortization 攤銷   ?t6wozib2  
amortized cost 應攤成本   }PBL  
annuities 年金   ,4'y(X<R  
applied cost 已分配成本   pGR3  
applied expense 已分配費用   4XVwi<)  
applied manufacturing expense 己分配製造費用   `i(b%$|^&Z  
apportioned charge 攤派費用   H<fi,"X^  
appreciation 漲價   Yl'8" \HF  
article of association 公司章程   1Dhe! n#  
assessment 課稅   ge?or]T1S  
assets 資產   GXD<X_[  
attorney fee 律師費   Tq)hAZ  
audit 審計   eHs38X  
auditor 審計員   $MQ<Q
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average 平均數   9Xa.%vw>  
average cost 平均成本   j5:4/vD  
bad debt 壞賬   nIlTzrf6  
balance 餘額   YuVlD/  
balance sheet 資產負債表   Twd*HH  
bank account 銀行賬戶   #&r} J  
bank balance 銀行結存   4[kyzz x  
bank charge 銀行手續費   T+B-R\@t  
bank deposit 銀行存款   G}l9 [lE  
bank discount 銀行貼現   @73 kry v  
bank draft 銀行匯票   2(~Zl\  
bank loan 銀行借款   HbB8A#u  
bank overdraft 銀行透支   cH5  
bankers acceptance 銀行承兌   0L3
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bankruptcy 破產   wL:7G  
bearer 持票人   O:rfDO  
beneficiary 受益人   z^tzP~nI  
bequest 遺產   6A.%)whI;  
bill 票據   g)$KN,gGuO  
bill of exchange 匯票   /8l@n
dZf  
bill of lading 提單   | Z7j s"  
bills discounted 貼現票據   ]v>[r?X#V  
bills payable 應付票據   gXs9qY %=  
bills receivable 應收票據   1fIx@  
board of directors 董事會   :8/ 6dx@Y(  
bonds 債券   zvq}7,  
bonus 紅利   l"`VvW[  
book value 賬面價值   -u"|{5? '  
bookkeeper 簿記員   e>c -b^{&  
bookkeeping 簿記   [tt{wl"E  
branch office general ledger 支店往來賬戶   C%E~9_w  
broker 經紀人   ^`SEmYb;  
brought down 接前   W,yLGz\  
brought forward 接上頁   .IY@Q  
budget 預算   iQ2}*:Jc$  
by-product 副產品   b|Ge#o  
by-product sales 副產品銷售   ZDp^k{AN9a  
capital 股本   f2o6GC_  
capital income 資本收益   V;CRs\aYf  
capital outlay 資本支出   I9xu3izAmR  
capital stock 股本   (vD==n9Hd  
capital stock certificate 股票   7_jt =sr  
carried down 移後   pYAKA1F  
carried forward 移下頁   `5 Z'8^  
cash 現金   *3={s"a.(  
cash account 現金賬戶   (X5y%~;V5a  
cash in bank 存銀行現金   c1FSQ m81  
cash on delivery 交貨收款   )l m7ly8a|  
cash on hand 庫存現金   c C) <Y#1  
cash payment 現金支付   n<FUaR>q}  
cash purchase 現購   l4taD!WD/  
cash sale 現沽   Zon7G6s9`  
cashier 出?#123;員   #tsP  
cashiers check 本票   MxX)&327  
certificate of deposit 存款單折   toD!RE  
certificate of indebtedness 借據   ^q& Rl\  
certified check 保付支票   iu mwhb  
certified public accountant 會計師    gsi2  
charges 費用   qHyOaKMd  
charge for remittances 匯水手續費   SD%3B!cpX  
charter 營業執照   . bUmT!  
chartered accountant 會計師   WEG!;XZ  
chattles 動產   BT0;I  
check 支票   <1lB[:@%U  
che stub 支票存根   '?.']U,: $  
closed account 己結清賬戶   q^^R
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closing 結算   }#E]efjs  
closing entries 結賬紀錄   Tyaqa0  
closing stock 期末存貨   seAEv0YWz  
closing the book 結賬   V(LfFO{^>?  
columnar journal 多欄日記賬   FxK!h.C.  
combination 聯合   jjEu  
commission 佣金   1TfFWlf[B  
commodity 商品   ~~"U[G1  
common stock 普通股   nB  :iG  
company 公司   q2`mu4B  
compensation 賠償   jG& 8`*|*  
compound interest 複利   aA>!p{/x  
consignee 承銷人   3rN}iSF^  
consignment 寄銷   @QnKaZ8jW  
consignor 寄銷人   nI(w
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consolidated balance sheet 合併資產負債表   uhaHY`w  
consolidated profit and loss account 合併損益表   9)=bBQyr:  
consolidation 合併   ?kV_!2U)'K  
construction cost 營建成本   GeB-4img  
construction revenue 營建收入   _*sd#  
contract 合同   zZ51jA9x  
control account 統制賬戶   #7:ah  
copyright 版權   w&es N$2  
corporation 公司   G i(  
cost 成本   L:@COy  
cost accounting 成本會計   mrG#ox4$  
cost of labour 勞工成本   V^n=@CZT9C  
cost of production 生產成本   OU]"uV<(  
cost of manufacture 製造成本   M1 o@v0  
cost of sales 銷貨成本   wM;=^br  
cost price 成本價格   {A , w%  
credit 貸方   &ns??:\+T  
credit note 收款通知單   $5\sV48f  
creditor 債權人   h;#^?v!+  
crossed check 橫線支票   }9z$72;Qdq  
current account 往來活期賬戶   ?uP5("c  
current asset 流動資產   =\i%,YY  
current liability 流動負債    \oGU6h<  
current profit and loss 本期損益   wXdt\@Qr  
debit 借方   -<T>paE9  
debt 債務   +m~3InW q  
debtor 債務人   mdmJne.  
deed 契據   |KPNl\%ID  
deferred assets 遞延資產   4 s9^%K\8{  
deferred liabilities 遞延負債   e&[~}f?  
delivery 交貨   z([HGq5  
delivery expense 送貨費   %7\l +g,  
delivery order 出貨單   +>u 8r&Jw.  
demand draft 即期匯票   6y?uH;SL  
demand note 即期票據   A+\rGVNH'S  
demurrage charge 延期費   D6yE/QeK4  
deposit 存款   <5FGL96  
deposit slip 存款單   hQL@q7tUr  
depreciation 折舊   O_ $zK  
direct cost 直接成本   M#8_Qbvfk  
direct labour 直接人工   nS.qK/.s  
director 董事   PuBE=9,  
discount 折扣   4QiV@#o:  
discount on purchase 進貨折扣   Pum&\.l  
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