[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。   k!V@Q!>,  
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acceptance 承兌   BU O8Z]  
account 賬戶   T*%O\&'r  
accountant 會計員   lvH} 8lJ  
accounting 會計   YRyaOrl$<  
accounting system 會計制度   g*;zVi  
accounts payable 應付賬款   bAEwjZ  
accounts receivable 應收賬款   |qf ef&  
accumulated profits 累積利益   g'NR \<6A  
adjusting entry ?#123;整記錄   t]hfq~Ft  
adjustment ?#123;整   +t8#rT ^B  
administration expense 管理費用   C$d b)5-  
advances 預付   <q`|,mc  
advertising expense 廣告費   ;!B,P-Z"g  
agency 代理   riQ0'-p  
agent 代理人   t{e}3}LEd  
agreement 契約   ]VaMulb4  
allotments 分配數   lv#L+}T  
allowance 津貼   t4UL|fI  
amalgamation 合併   N_E)f  
amortization 攤銷   CQs,G8\/  
amortized cost 應攤成本   -Np}<O`./  
annuities 年金   S;tvt/\!Z  
applied cost 已分配成本   Bo; { QoB  
applied expense 已分配費用  
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applied manufacturing expense 己分配製造費用   EKUiX#p:M  
apportioned charge 攤派費用   $mxl&Qr>Q;  
appreciation 漲價   jd.w7.8  
article of association 公司章程   _QneaPm%  
assessment 課稅   XHm6K1mGZ  
assets 資產   
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attorney fee 律師費   @+sYwlA~  
audit 審計   hX:yn:P~  
auditor 審計員   |(=b  
average 平均數   n2Y a'YF  
average cost 平均成本   W^i[7 r  
bad debt 壞賬   _e "  
balance 餘額   6('CB|ga  
balance sheet 資產負債表   )B Z6QO`5n  
bank account 銀行賬戶   zh5ovA%  
bank balance 銀行結存   w& )ApfL  
bank charge 銀行手續費   }?*$AVs2q  
bank deposit 銀行存款   G[]h1f!  
bank discount 銀行貼現   >VJ"e`  
bank draft 銀行匯票   19i=kdH  
bank loan 銀行借款   cRWYS[O?-  
bank overdraft 銀行透支   {[bB$~7Eu  
bankers acceptance 銀行承兌   SP4(yJy&  
bankruptcy 破產   Y?%=6 S  
bearer 持票人   F1/BtGvQE  
beneficiary 受益人   |$[.X3i  
bequest 遺產   rxOvY F  
bill 票據   %?
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bill of exchange 匯票   MADt$_  
bill of lading 提單   *JO%.QNg  
bills discounted 貼現票據   ~BgNMO;|  
bills payable 應付票據   U%)*I~9  
bills receivable 應收票據   m,Mg  
board of directors 董事會   ]?_V+F  
bonds 債券   lr=quWDY  
bonus 紅利   Wf=hFc1_@  
book value 賬面價值   1cV0TUrz  
bookkeeper 簿記員   - H`,`#{  
bookkeeping 簿記   Ki(0s  
branch office general ledger 支店往來賬戶   tcD5"ALJ  
broker 經紀人   Y ^5RM  
brought down 接前   ~JB4s%&  
brought forward 接上頁   @Py?.H  
budget 預算   of>H&G)@  
by-product 副產品   awSi0*d~  
by-product sales 副產品銷售   ,qIut|C*  
capital 股本   "YN6o_*]  
capital income 資本收益   Wqe0
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capital outlay 資本支出   ]3 76F7  
capital stock 股本   WyUa3$[gO  
capital stock certificate 股票   <W/YC2b  
carried down 移後   AbB+<0  
carried forward 移下頁    *LQt=~  
cash 現金   G#3$sz  
cash account 現金賬戶   Mr@{3do$  
cash in bank 存銀行現金   k;HI-v  
cash on delivery 交貨收款   _8wT4|z5  
cash on hand 庫存現金   !*}E  
cash payment 現金支付   K*5Ij]j&  
cash purchase 現購   CIQ9dx7>  
cash sale 現沽   cUwR6I9  
cashier 出?#123;員   _r`(P#Hy  
cashiers check 本票   nbBox,zW  
certificate of deposit 存款單折   RggO|s+0;  
certificate of indebtedness 借據   IeB^BD+j  
certified check 保付支票   PUC:Pl77  
certified public accountant 會計師   x";4)u=  
charges 費用   d6A+pa'2  
charge for remittances 匯水手續費   b7HT<$Wg  
charter 營業執照   CL5t6D9Qi  
chartered accountant 會計師   $SU<KNMZ  
chattles 動產   >~uKkQ_p  
check 支票   B]PG  
che stub 支票存根   aL/7
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closed account 己結清賬戶   j:0< tjE  
closing 結算   ZSn6JV'g  
closing entries 結賬紀錄   hne}G._b  
closing stock 期末存貨   \n-. gG  
closing the book 結賬   6\m'MV`R!  
columnar journal 多欄日記賬   ]C>h_,EZc  
combination 聯合   p%5(Qqmlk  
commission 佣金   Ca3 {e1  
commodity 商品   *-@@t+3  
common stock 普通股   :~~\{fm  
company 公司   D\ P-|}  
compensation 賠償   rR(\fX!dg  
compound interest 複利   u9{Z*w3L7  
consignee 承銷人   B";Dj~y  
consignment 寄銷   6}:(m#+  
consignor 寄銷人   }LX.gm  
consolidated balance sheet 合併資產負債表   lht :%Ts$  
consolidated profit and loss account 合併損益表   on f
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consolidation 合併   IDp2#qg_  
construction cost 營建成本   &izk$~  
construction revenue 營建收入   !{XVaQ?x  
contract 合同   Yz>8 Nn'_  
control account 統制賬戶   $~/x
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copyright 版權   Y~UWUF%aK  
corporation 公司   6W)#FO`  
cost 成本   WU6F-{M"?  
cost accounting 成本會計   T>m|C}yy  
cost of labour 勞工成本   -9(nsaV  
cost of production 生產成本   [UB]vPXm$  
cost of manufacture 製造成本   NZuylQ )0  
cost of sales 銷貨成本   t=n
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cost price 成本價格   #$JY&!M  
credit 貸方   yXro6u?
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credit note 收款通知單   \m+;^_;5GW  
creditor 債權人   1pTQMf a  
crossed check 橫線支票   +\Je B/F  
current account 往來活期賬戶   }QJ6"s  
current asset 流動資產   VpB+|%@p  
current liability 流動負債   jo"zdb  
current profit and loss 本期損益   +P=I4-?eX  
debit 借方   S,#UA%V"  
debt 債務   W<H<~wf#  
debtor 債務人   cN| gaL  
deed 契據   Y%8[bL$ d  
deferred assets 遞延資產   %Pk@`t(3  
deferred liabilities 遞延負債   f:h<tlob  
delivery 交貨  
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delivery expense 送貨費   Edl .R}&1  
delivery order 出貨單   y{QF#&lW  
demand draft 即期匯票   |]OI)w*  
demand note 即期票據   eX o@3/  
demurrage charge 延期費   `YK#m4gc  
deposit 存款   z?(QM:  
deposit slip 存款單   D__*?frWpW  
depreciation 折舊   I(+%`{Wv  
direct cost 直接成本   Kk/cI6`W  
direct labour 直接人工   [?F]S:/i  
director 董事   p;LF-R  
discount 折扣   "XKd#ncP  
discount on purchase 進貨折扣   \PK}4<x}  
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