[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。   f7Df %&d  
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acceptance 承兌   "o{)X
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account 賬戶   S'!q}|7X3  
accountant 會計員   6vgBqn[  
accounting 會計   EY)Gi`lK  
accounting system 會計制度   <wt$Gglk  
accounts payable 應付賬款   ran^te^Ks(  
accounts receivable 應收賬款   -!|WZ   
accumulated profits 累積利益   Cx+WLD  
adjusting entry ?#123;整記錄   AUxM)H  
adjustment ?#123;整   BeI;#m0  
administration expense 管理費用   v. Xoq  
advances 預付   \6lh `U  
advertising expense 廣告費   Ts(t:^  
agency 代理   V\6(d  
agent 代理人   ;NH~9# t:  
agreement 契約   79SqYe=&uy  
allotments 分配數   LZM,QQ  
allowance 津貼   iUIy,Y  
amalgamation 合併   W}XYmF*_?  
amortization 攤銷   T~%H%O(F  
amortized cost 應攤成本   .!(,$'(@=  
annuities 年金   L`UG=7r q  
applied cost 已分配成本   Y5og
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applied expense 已分配費用   4l&"]9D  
applied manufacturing expense 己分配製造費用   xMDrE?  
apportioned charge 攤派費用   I?a8h`WS+  
appreciation 漲價   e,f ;  
article of association 公司章程   ,0!uem}1i  
assessment 課稅   8zdT9y|Ig  
assets 資產   fokwW}>B[f  
attorney fee 律師費   ! FNf>z+  
audit 審計   +w"_$Tj@;  
auditor 審計員   Y4mC_4EU  
average 平均數   j$@?62)6  
average cost 平均成本   "7Eo>g  
bad debt 壞賬   F:%^&%\  
balance 餘額   u8Y~_)\MA  
balance sheet 資產負債表   ZCm1+Y$  
bank account 銀行賬戶   7zD- ?%  
bank balance 銀行結存   GDF{Lf)/v  
bank charge 銀行手續費   u(W^Nou/+  
bank deposit 銀行存款   (]2<?x*  
bank discount 銀行貼現    JwZ?hc  
bank draft 銀行匯票   |K%}}g[<e;  
bank loan 銀行借款   Q6=MS>JW]w  
bank overdraft 銀行透支   M RQZIi  
bankers acceptance 銀行承兌   yI8 SQ$w0y  
bankruptcy 破產   tJ"az=?  
bearer 持票人   `h?LVD'l  
beneficiary 受益人   hp*<x4%*a"  
bequest 遺產   {VR `;  
bill 票據   yz ?q(]  
bill of exchange 匯票   5.wiTy  
bill of lading 提單   * vYn_wE  
bills discounted 貼現票據   J{d(1gSZ  
bills payable 應付票據   r*chL&7  
bills receivable 應收票據   R2l[Q){!  
board of directors 董事會   lX"bN=E?!  
bonds 債券   O}QFq14<+  
bonus 紅利   G]4OFz+  
book value 賬面價值   0Q'v HZ"  
bookkeeper 簿記員   cf)J )  
bookkeeping 簿記   Km,*)X.-5  
branch office general ledger 支店往來賬戶   X(]Zr  
broker 經紀人   {7qA&c=  
brought down 接前   tRteyNA  
brought forward 接上頁   i2*d+?Er  
budget 預算   jeq:  
by-product 副產品   l7z6i*R  
by-product sales 副產品銷售   #4><r.v3  
capital 股本   &'s^nn ]  
capital income 資本收益   JkU1daTe  
capital outlay 資本支出   34ha26\np  
capital stock 股本   "}@i+oS  
capital stock certificate 股票   FPF6H puV  
carried down 移後   4}i*cB`  
carried forward 移下頁   ,^ 7 CP  
cash 現金   77*qkKr  
cash account 現金賬戶   rnO0-h-;  
cash in bank 存銀行現金   kh3<V' k]  
cash on delivery 交貨收款   \5~;MI.Sq  
cash on hand 庫存現金   L]I3P|y_  
cash payment 現金支付   Cp^g'&  
cash purchase 現購   fywvJ$HD]L  
cash sale 現沽   `XW*kxpm  
cashier 出?#123;員   y])).p P  
cashiers check 本票   V@%  
certificate of deposit 存款單折   \tx%WC  
certificate of indebtedness 借據   A2NF<ZsD  
certified check 保付支票   -f9]v9|l  
certified public accountant 會計師   VYaSB?`/  
charges 費用   i)8N(HN  
charge for remittances 匯水手續費   .wy$
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charter 營業執照   \3zp) J  
chartered accountant 會計師   "ZT.k5Z  
chattles 動產   W8]V  
check 支票   ',{7%G9  
che stub 支票存根   blahi]{Y9  
closed account 己結清賬戶   J-V49X#  
closing 結算   pZk6w1d!  
closing entries 結賬紀錄   FRZs[\I|iT  
closing stock 期末存貨   :$g8Zm,y  
closing the book 結賬   m!O;>D  
columnar journal 多欄日記賬   x6;j<m5Mjx  
combination 聯合   ZCYS\E7X  
commission 佣金   7?nJ4x1  
commodity 商品   +@<K C  
common stock 普通股   \4{2 eU  
company 公司   /YH`4e5g  
compensation 賠償   ^aF8w
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compound interest 複利   <x0H@?f7  
consignee 承銷人   _<zfQZai  
consignment 寄銷   uP @\#/4u  
consignor 寄銷人   bA@P}M)X  
consolidated balance sheet 合併資產負債表  
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consolidated profit and loss account 合併損益表   {Dr@HP/x=s  
consolidation 合併   Qx)Jtb0`V  
construction cost 營建成本   )R?;M  
construction revenue 營建收入   R^n@.^8s  
contract 合同   Bs8[+Ft5  
control account 統制賬戶   c|AtBgvf  
copyright 版權   S1J<9xqSQ8  
corporation 公司   y'}O)lO1  
cost 成本   u6J e@e_!  
cost accounting 成本會計   ~@4'HM
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cost of labour 勞工成本   1A<,TFg  
cost of production 生產成本   * R d#{Io7  
cost of manufacture 製造成本   >&S0#>wmyG  
cost of sales 銷貨成本   DCQ^fZ/  
cost price 成本價格   @;:>GA  
credit 貸方   2c(aO[%h9  
credit note 收款通知單   G7@O`N8'  
creditor 債權人   0F:1\9f5  
crossed check 橫線支票   @5VV|Wt=  
current account 往來活期賬戶    Paj vb-f  
current asset 流動資產   @= Fi7M  
current liability 流動負債   \or G63T:  
current profit and loss 本期損益   (Yb[)m>fQ}  
debit 借方   VDbI-P&c  
debt 債務   )]43R   
debtor 債務人   Vj?DA5W`'  
deed 契據   5x8+xw3Eh  
deferred assets 遞延資產   &miexSNeF  
deferred liabilities 遞延負債   en*d/>OVJ  
delivery 交貨   mXzrEI  
delivery expense 送貨費   :6{`~=  
delivery order 出貨單   iK()&TNz  
demand draft 即期匯票   [KJ q  
demand note 即期票據   @b#^ -  
demurrage charge 延期費   I97yt[,Yy  
deposit 存款   qMYe{{r  
deposit slip 存款單   od' /%  
depreciation 折舊   \G|%Zw|  
direct cost 直接成本   tBATZ0nK`Q  
direct labour 直接人工   1O/ g&u  
director 董事   a->3`c  
discount 折扣   MrRaU x6z  
discount on purchase 進貨折扣   .;7> y7$*  
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