[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。   yG0Wr=/<?  
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acceptance 承兌   O_f|R1G5z  
account 賬戶   Ng Kbf vt  
accountant 會計員   ^g,[#Rh  
accounting 會計   SnbH`\U"  
accounting system 會計制度   F}Bc +i#]  
accounts payable 應付賬款   qYFol#=%  
accounts receivable 應收賬款   1K'0ajl1A  
accumulated profits 累積利益   N0c+V["s  
adjusting entry ?#123;整記錄   B{ N KDkDH  
adjustment ?#123;整   ay2 m!s Q  
administration expense 管理費用   0EM`,?i .Q  
advances 預付   #K7i<Bf  
advertising expense 廣告費  
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agency 代理   O.=~/!(  
agent 代理人   do{#y*B/g!  
agreement 契約   NQ<~$+{  
allotments 分配數   66=6;77  
allowance 津貼   z9$x9u  
amalgamation 合併   \n8 50PS  
amortization 攤銷   ~(B\X?v  
amortized cost 應攤成本   &Ko}Pv  
annuities 年金   qy@gW@IU  
applied cost 已分配成本   }H{{@RU  
applied expense 已分配費用   L{~L6:6An  
applied manufacturing expense 己分配製造費用   -8tWc]c |4  
apportioned charge 攤派費用   RlX;c!K  
appreciation 漲價   XJ]MPiXj  
article of association 公司章程   hQBeM7$F_  
assessment 課稅   .i/]1X*;r^  
assets 資產   #;H,`r  
attorney fee 律師費   @yaBtZUp3  
audit 審計   8Es]WR5 ^  
auditor 審計員   _]tR1T5e  
average 平均數   ,ewg3mYHC&  
average cost 平均成本   +D4Nu+~BSN  
bad debt 壞賬   76)(G/  
balance 餘額   *6Rl[eXS  
balance sheet 資產負債表   >w9)c|  
bank account 銀行賬戶   W.\HfJ74  
bank balance 銀行結存   xP'IyABx  
bank charge 銀行手續費   <_ */  
bank deposit 銀行存款   n<CJx+U  
bank discount 銀行貼現   X r M[8a  
bank draft 銀行匯票   yQhrPw> m  
bank loan 銀行借款   }QncTw0  
bank overdraft 銀行透支   pP?J(0Q~  
bankers acceptance 銀行承兌   > Q@ *o  
bankruptcy 破產   SBjtg@:G0n  
bearer 持票人   ;k7` `  
beneficiary 受益人   GU'5`Yzd9  
bequest 遺產   ^V_acAuS^  
bill 票據   qB]z"Hfq,  
bill of exchange 匯票   $Miii`VS9  
bill of lading 提單   *8/Q_w  
bills discounted 貼現票據   FTCp3g  
bills payable 應付票據   2k"a%#H8  
bills receivable 應收票據   WGG|d)'@  
board of directors 董事會   o^&; `XOd  
bonds 債券   ]02 l!"  
bonus 紅利   <4{@g]0RV  
book value 賬面價值   2t
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bookkeeper 簿記員    R76'1o  
bookkeeping 簿記   =oT@h 9VI  
branch office general ledger 支店往來賬戶   e^&
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broker 經紀人   RO wbzA)]r  
brought down 接前   V.Xz n  
brought forward 接上頁   K^{`8E&A  
budget 預算   S;ulJ*qv  
by-product 副產品   /gy;~eB01  
by-product sales 副產品銷售   c#"\&~. P  
capital 股本   T ,7Y7MzF  
capital income 資本收益   a4`@z:l  
capital outlay 資本支出   @aCg1Rm  
capital stock 股本   \
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capital stock certificate 股票   q3NS?t!  
carried down 移後   P603P  
carried forward 移下頁   mkE*.I0=  
cash 現金   Rdt8jY6F
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cash account 現金賬戶   Q(]-\L
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cash in bank 存銀行現金   U"m!f*a  
cash on delivery 交貨收款   jcq(=7j  
cash on hand 庫存現金   c_ygwO3.Q  
cash payment 現金支付   K:y q^T7  
cash purchase 現購   >j`*-(`2fa  
cash sale 現沽   #(aROTV5a  
cashier 出?#123;員   3<mv9U(  
cashiers check 本票   AF3t#)q  
certificate of deposit 存款單折   +o'. !sRH  
certificate of indebtedness 借據   ziH2<@  
certified check 保付支票   n+Ag|.,|  
certified public accountant 會計師   m qw!C  
charges 費用   >D:S)"  
charge for remittances 匯水手續費   -'}
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charter 營業執照   RTY$oUqlZ  
chartered accountant 會計師   HENCQ_Wra  
chattles 動產   C4 Wdt  
check 支票   Gzp)OHgJ  
che stub 支票存根   _L$)~},cT  
closed account 己結清賬戶   "apv)xdW  
closing 結算   '|XP}V0I  
closing entries 結賬紀錄   ,s)~Y p?<  
closing stock 期末存貨   lZ) u4_  
closing the book 結賬   LWQ BGiJj  
columnar journal 多欄日記賬   0a'@J~v!  
combination 聯合   :X4\4B*~  
commission 佣金   dhVwS$O )  
commodity 商品   *(>$4$9
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common stock 普通股   *e>:K$r  
company 公司   %BG5[XQ7  
compensation 賠償   Y}?@Pm drz  
compound interest 複利   FBY~Z$o0 .  
consignee 承銷人   /Hx0= I  
consignment 寄銷   hYWWvJ)S  
consignor 寄銷人   $1dI  
consolidated balance sheet 合併資產負債表   zcZw}  
consolidated profit and loss account 合併損益表   bs`/k&'  
consolidation 合併   aZ0H)  
construction cost 營建成本   i x#  
construction revenue 營建收入   KdR&OBm  
contract 合同   {a_L /"7  
control account 統制賬戶   a<o0B{7{BM  
copyright 版權   >u/yp[K y  
corporation 公司   B0KM~cCPQP  
cost 成本   o>*{5>#k'  
cost accounting 成本會計   'PYl%2  
cost of labour 勞工成本   _x'StD  
cost of production 生產成本   *ap#*}r!Nk  
cost of manufacture 製造成本   R|M:6]}   
cost of sales 銷貨成本   xeH#)QJ
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cost price 成本價格   A"k,T7B  
credit 貸方   ?#[K&$}  
credit note 收款通知單   % (.PRRI  
creditor 債權人   XM 7zA^-  
crossed check 橫線支票   Z0:BXtW  
current account 往來活期賬戶   /vV 0$vg  
current asset 流動資產   B~ez>/H^  
current liability 流動負債   tQ|I$5jNJ  
current profit and loss 本期損益   <qy+@t  
debit 借方   :_H88/?RR  
debt 債務   T*ic?!  
debtor 債務人   MmK\|CtV  
deed 契據   kj#yG"3+  
deferred assets 遞延資產   A^Zs?<C-  
deferred liabilities 遞延負債   .)GVb<w  
delivery 交貨   i~9)Hz
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delivery expense 送貨費   #RD%GLY  
delivery order 出貨單   <f*
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demand draft 即期匯票   jl@8pO$  
demand note 即期票據   =@z"k'Vl`  
demurrage charge 延期費   h P1|l  
deposit 存款   

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deposit slip 存款單   51,m^veO  
depreciation 折舊   /PCQv_Y&,/  
direct cost 直接成本   [y:LA~q  
direct labour 直接人工   {h=Ai[|l4Q  
director 董事   xVe!  
discount 折扣   w&gHmi  
discount on purchase 進貨折扣   ')aYkO{%sb  
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