[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。   ^} wF^ _  
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acceptance 承兌   |R!ozlL{}  
account 賬戶   du#f_|xG  
accountant 會計員   9e vQQN6D|  
accounting 會計   s| Q1;%Tj  
accounting system 會計制度   N#$]W"U  
accounts payable 應付賬款   A:yql`&s  
accounts receivable 應收賬款   +o"CMI  
accumulated profits 累積利益   X(3| (1;sV  
adjusting entry ?#123;整記錄   x7`+T1IJ  
adjustment ?#123;整   WpnP^gmX  
administration expense 管理費用   UK*v\TMv  
advances 預付  
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advertising expense 廣告費   suGd&eP|  
agency 代理   %^nNt:N0  
agent 代理人   'd&4MA0X  
agreement 契約   E'(nJ  
allotments 分配數   8ZM#.yBB  
allowance 津貼   tLq]#9kL  
amalgamation 合併   `8Ych@f]  
amortization 攤銷   1\Pjz Lj  
amortized cost 應攤成本   r3-<~k-  
annuities 年金   T{"Ur:p  
applied cost 已分配成本   4gNN "  
applied expense 已分配費用   ;FF+u K  
applied manufacturing expense 己分配製造費用   zH9*w:"4<_  
apportioned charge 攤派費用   ~UNha/nt  
appreciation 漲價   3 v.8  
article of association 公司章程   ~
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assessment 課稅   XuHR  
assets 資產   rXE0jTf:a  
attorney fee 律師費   3/yt   
audit 審計   SBs!52  
auditor 審計員   8~s0%%{,M  
average 平均數   llWY7u"  
average cost 平均成本   CYwV]lq:s  
bad debt 壞賬   n]D io  
balance 餘額   '<uM\v^k  
balance sheet 資產負債表   .s!0S-RkC  
bank account 銀行賬戶   lBs-u h  
bank balance 銀行結存   U=69q]  
bank charge 銀行手續費   7wPI)]$  
bank deposit 銀行存款   r `n|fD.  
bank discount 銀行貼現   tgi%#8ZDpz  
bank draft 銀行匯票   { Q
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bank loan 銀行借款   % -A cA  
bank overdraft 銀行透支   Dykh|"  
bankers acceptance 銀行承兌   \=im{(0h  
bankruptcy 破產   Fw{@R
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bearer 持票人   \/;c^!(<  
beneficiary 受益人   T#E$sZ  
bequest 遺產   3\ Mt+!1{  
bill 票據   oq!\100
 
bill of exchange 匯票   <#nU 06 fN  
bill of lading 提單   S#B%[3@  
bills discounted 貼現票據   .!Z5A9^  
bills payable 應付票據   X';qcn_^
 
bills receivable 應收票據   Us'JMZ~  
board of directors 董事會   3Wbd=^hRvq  
bonds 債券   U:n~S   
bonus 紅利   e7{6<[k3+$  
book value 賬面價值   rg k1.0U0  
bookkeeper 簿記員   p#]9^oA  
bookkeeping 簿記   R+(f~
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branch office general ledger 支店往來賬戶   FZ+2{wIV^  
broker 經紀人   p}1gac_c  
brought down 接前   0=6mb]VUi=  
brought forward 接上頁   /}>8|#U3y  
budget 預算   hLgX0QV  
by-product 副產品   5CN=a2&  
by-product sales 副產品銷售   /*Q3=Dse]  
capital 股本   % R25, V  
capital income 資本收益   bO/r1W  
capital outlay 資本支出   JWg.0d$hM  
capital stock 股本   mHju$d  
capital stock certificate 股票   t`|Rn9-  
carried down 移後   6wwbH}*=?  
carried forward 移下頁   1R~$m  
cash 現金   BF gxa#De  
cash account 現金賬戶   .`+~mQ Wn  
cash in bank 存銀行現金   wUr(i*  
cash on delivery 交貨收款   p19(>|$J  
cash on hand 庫存現金   m)pHCS  
cash payment 現金支付   =CD6x= l6  
cash purchase 現購   l:eC+[_;>  
cash sale 現沽   36+/MvIT  
cashier 出?#123;員   EHn!ZrQgh  
cashiers check 本票   9D=X3{be#  
certificate of deposit 存款單折   =lk'[P/p`  
certificate of indebtedness 借據   \M@IKE  
certified check 保付支票   uchQv]VB  
certified public accountant 會計師   8W P"~Js!  
charges 費用   R0*P,~L;|  
charge for remittances 匯水手續費   Kn5C  
charter 營業執照   T$2A2gb`  
chartered accountant 會計師   8YRT0/V  
chattles 動產   Wc+(xk  
check 支票   tyW[i8)O}  
che stub 支票存根   _oBx:G6E  
closed account 己結清賬戶   86-Rm  
closing 結算   AU`z.Isf  
closing entries 結賬紀錄   w2'z~\dG8  
closing stock 期末存貨   2'M5+[8y8  
closing the book 結賬   vW*Mf}=  
columnar journal 多欄日記賬   v*GS
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combination 聯合   z$%8'  
commission 佣金   *lL
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commodity 商品   s-WZ3g
 
common stock 普通股   LA\3 ,Uv  
company 公司   l6WEx -d  
compensation 賠償   iH-,l  
compound interest 複利   Lc}hjK  
consignee 承銷人   ,D`jlY-1l  
consignment 寄銷   sRcd{)|Cq  
consignor 寄銷人   ]SU)L5Dt;
 
consolidated balance sheet 合併資產負債表   {4vWSb  
consolidated profit and loss account 合併損益表   ]JGq{I>%+6  
consolidation 合併   (NR( )2  
construction cost 營建成本   Rh"O$K~  
construction revenue 營建收入   !+@70|gFF  
contract 合同   ]=-=D9ZS3  
control account 統制賬戶   cOpe6H6,bz  
copyright 版權   ,|\\C6s  
corporation 公司   !fAvxR  
cost 成本   #M  w70@6  
cost accounting 成本會計   7oIHp_Zq  
cost of labour 勞工成本   Z D"*fr  
cost of production 生產成本   N@<-R<s^  
cost of manufacture 製造成本   3A"TpR4f`  
cost of sales 銷貨成本   C "@>NC _  
cost price 成本價格   ~e[qh+  
credit 貸方   Z7y%  
credit note 收款通知單   z@19gD#8  
creditor 債權人   oaq,4
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crossed check 橫線支票   K9&Q@3V  
current account 往來活期賬戶   F)eP55C6  
current asset 流動資產   `/R. 5;$|  
current liability 流動負債   CL5^>.}  
current profit and loss 本期損益   z)*{bz]  
debit 借方   q$v0sTk0Y  
debt 債務   ckP AH E@  
debtor 債務人   #Cs/.(<  
deed 契據   dly -mPmP  
deferred assets 遞延資產   \A\?7#9\  
deferred liabilities 遞延負債   A-myY30  
delivery 交貨   >{Mv+  
delivery expense 送貨費   jYAm}_?No  
delivery order 出貨單   M"K$.m@t  
demand draft 即期匯票   (?,jnnub  
demand note 即期票據   ;IPk+,hpmi  
demurrage charge 延期費   UjJ&P)  
deposit 存款   q%A>q;l:  
deposit slip 存款單   vzSjfv  
depreciation 折舊   :si&A;k  
direct cost 直接成本   X[w]aJnAr  
direct labour 直接人工   HtE^7i*_  
director 董事   A`(C
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discount 折扣   c@]G;>o  
discount on purchase 進貨折扣   xo ^|d3  
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