[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。   ^E&PZA\,;  
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acceptance 承兌   .Po"qoGy  
account 賬戶   0^;2  
accountant 會計員   :=QX^*  
accounting 會計   %E?Srs}j  
accounting system 會計制度   J0G@]H  
accounts payable 應付賬款   RNIXQns-=S  
accounts receivable 應收賬款   OG\i?N  
accumulated profits 累積利益   8&<:(mAP  
adjusting entry ?#123;整記錄   De$AJl  
adjustment ?#123;整   >A#5` $i  
administration expense 管理費用   =w2 4(S  
advances 預付   "gJ?LojB<  
advertising expense 廣告費   b F=MQ  
agency 代理   J8|MK.oD  
agent 代理人   ?W/.'_  
agreement 契約   {I
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allotments 分配數   t;O)  
allowance 津貼   OV>&`puL  
amalgamation 合併   +ikSa8)*i  
amortization 攤銷   =C\Tl-$\f  
amortized cost 應攤成本   .?>Cav9:  
annuities 年金   =bKDD<(  
applied cost 已分配成本   =C %)(|  
applied expense 已分配費用   .ZXoRT  
applied manufacturing expense 己分配製造費用   .35(MFvq!  
apportioned charge 攤派費用   ]8$8QQc<<5  
appreciation 漲價   )'shpRB;1  
article of association 公司章程   =?
sG~  
assessment 課稅   1ni+)p>]  
assets 資產   )ycI.[C  
attorney fee 律師費   N['DqS =  
audit 審計   MBLZ:A| C  
auditor 審計員   uU d"l,V  
average 平均數   8
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average cost 平均成本   Xfiwblg  
bad debt 壞賬   )>a~%~:  
balance 餘額   2a d|v]  
balance sheet 資產負債表   (qn=BPI  
bank account 銀行賬戶   Y&2FH/(M  
bank balance 銀行結存   Q3@zUjq_Q  
bank charge 銀行手續費   ~id6^#&>  
bank deposit 銀行存款   q'D Ts9Bj  
bank discount 銀行貼現   XM'tIE+
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bank draft 銀行匯票   D 0Xl`0"'  
bank loan 銀行借款   mxNd
  
bank overdraft 銀行透支   Q_mphW:[  
bankers acceptance 銀行承兌   9>RkFV  
bankruptcy 破產   +Z`=iia>  
bearer 持票人   R'B B-  
beneficiary 受益人   qHt/,w='Q  
bequest 遺產   a~}q]o?j  
bill 票據   3(YvqPp&  
bill of exchange 匯票   "t|)Kl  
bill of lading 提單   ^WA7X9ed  
bills discounted 貼現票據   1?@ HOu  
bills payable 應付票據   v^"\e&XL  
bills receivable 應收票據   Tigw+2  
board of directors 董事會   ?m7:@GOE1  
bonds 債券   )~2\4t4|g  
bonus 紅利   >oh
Cz@~  
book value 賬面價值   eORXyh\K  
bookkeeper 簿記員   f*k7 @[rSv  
bookkeeping 簿記   Nt>^2Mv   
branch office general ledger 支店往來賬戶   !do`OEQKR  
broker 經紀人   @yp0WB  
brought down 接前   $6"sRI6u  
brought forward 接上頁   8/e-?2l  
budget 預算   4uF.kz-cg  
by-product 副產品   NuZ2,<~9  
by-product sales 副產品銷售   Z\ hcK:  
capital 股本   -^&=I3bp  
capital income 資本收益   fA=Z):w  
capital outlay 資本支出   +!lDAkW0  
capital stock 股本   k 9i W1  
capital stock certificate 股票   .Fb#j+Lq  
carried down 移後   7_~ A*LM  
carried forward 移下頁   ^*. [b  
cash 現金   !GO
aBs  
cash account 現金賬戶   ljFq;!I5  
cash in bank 存銀行現金   y3~=8!Tj?Q  
cash on delivery 交貨收款   5c- P lm%  
cash on hand 庫存現金   b.*LmSX#  
cash payment 現金支付   rPH7 ]]  
cash purchase 現購   RZ6y5  
cash sale 現沽   c5]Xqq,  
cashier 出?#123;員   *_D/_Rp7  
cashiers check 本票   pBtO1x6x/  
certificate of deposit 存款單折   i/:L^SQAq  
certificate of indebtedness 借據   4`O[U#?  
certified check 保付支票   #XQ/y}(  
certified public accountant 會計師   AVT% AS  
charges 費用   (MGgr  
charge for remittances 匯水手續費   ly[yn{  
charter 營業執照   SxF'2ii  
chartered accountant 會計師   !y_FbJ8KC  
chattles 動產   ^h?fr`  
check 支票   0ix(1`Z  
che stub 支票存根   z'l$;9(y  
closed account 己結清賬戶   {-A|f  
closing 結算   CR4O#f8\  
closing entries 結賬紀錄   FJ_JaIby  
closing stock 期末存貨   P2n8HFi  
closing the book 結賬   [?K>s>it  
columnar journal 多欄日記賬   ^0]0ss;##R  
combination 聯合   j!+jLm!l  
commission 佣金   6Bq_<3P_  
commodity 商品   TV{GHB!p"  
common stock 普通股   rLTBBvV  
company 公司   ?G`m;S  
compensation 賠償   Q/o,2R  
compound interest 複利   Pe`mZCd^  
consignee 承銷人   aM5]cc%  
consignment 寄銷   n)yDep]$G  
consignor 寄銷人   $J1`.Q>)4  
consolidated balance sheet 合併資產負債表   HK)m^!=  
consolidated profit and loss account 合併損益表   ~'M<S=W  
consolidation 合併   ^ZMbJe%L  
construction cost 營建成本   KV0*dB;  
construction revenue 營建收入   b1Vr>:sK47  
contract 合同   ?]><#[?'L  
control account 統制賬戶   UJO3Yn
 
copyright 版權   vyZ&%?{*R  
corporation 公司   &S4*x|-C&  
cost 成本   r+#{\~r7T  
cost accounting 成本會計   Ii
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cost of labour 勞工成本   /3s&??{tv  
cost of production 生產成本   V]|X ,G  
cost of manufacture 製造成本   c64^
u9  
cost of sales 銷貨成本   B:h<iU:'D  
cost price 成本價格   X]y:uD{  
credit 貸方   sVx
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credit note 收款通知單   L:HvrB
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creditor 債權人   <::lfPP  
crossed check 橫線支票   kQkc+sGJf  
current account 往來活期賬戶   8-#kY}d.  
current asset 流動資產   1(p:dqGS  
current liability 流動負債   .wNXvnWr  
current profit and loss 本期損益   q|*^{(tWs  
debit 借方   :#:|:q.]  
debt 債務   A8f.h5~9  
debtor 債務人   ^kfqw0!  
deed 契據   ^PEw#.WG  
deferred assets 遞延資產   @43psq1  
deferred liabilities 遞延負債   aL1%BGlmZ<  
delivery 交貨   V'9.l6l   
delivery expense 送貨費   prZ ,4\  
delivery order 出貨單   qyM/p.mP  
demand draft 即期匯票   \3hA_{ w  
demand note 即期票據   ]g-%7g|
 
demurrage charge 延期費   Zv!`R($  
deposit 存款   qfsPX
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deposit slip 存款單   u1meysa{0  
depreciation 折舊   \%<M[r=  
direct cost 直接成本   >'4A[$$4mM  
direct labour 直接人工   '=0}2sF>  
director 董事   +W4}&S  
discount 折扣   hDxq9EF  
discount on purchase 進貨折扣   (;#c[eKy  
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