[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。   fXl2i]L(^B  
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acceptance 承兌   |%F4`gz8KP  
account 賬戶   <`; {gX1  
accountant 會計員   ly6zz|c5  
accounting 會計   7_ )38  
accounting system 會計制度   x@bqPZ t  
accounts payable 應付賬款   U{pg y#/  
accounts receivable 應收賬款   TKsP#Dt/  
accumulated profits 累積利益   39P55B/o%  
adjusting entry ?#123;整記錄   `0M6<e]C  
adjustment ?#123;整   u1#(~[.  
administration expense 管理費用   * O?Yp%5NH  
advances 預付   uG6.(A1LM  
advertising expense 廣告費   ^QJJ2jZ  
agency 代理   Tt{z_gU6  
agent 代理人   C3f\E: D)  
agreement 契約   m}RZ)c  
allotments 分配數   <Y1Plc  
allowance 津貼   ['pO=ho  
amalgamation 合併   (6a<{  
amortization 攤銷   A]i!131{w|  
amortized cost 應攤成本   V!^0E.?a  
annuities 年金   /w5*R5B{  
applied cost 已分配成本   C|3Xz[k{  
applied expense 已分配費用   hf2bM `d  
applied manufacturing expense 己分配製造費用   )mBYW}} T  
apportioned charge 攤派費用   to&,d`k=-  
appreciation 漲價   9609  
article of association 公司章程   CyYr5 D z  
assessment 課稅   il!B={  
assets 資產   \ ya@9OA  
attorney fee 律師費   Q25VG5G  
audit 審計  
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auditor 審計員   2/s42 FoG  
average 平均數   ~AX~z)  
average cost 平均成本   =QtFJ9\  
bad debt 壞賬   ug ;Xoh5w  
balance 餘額   C:5d/9k  
balance sheet 資產負債表   FG{les+:  
bank account 銀行賬戶   c};%
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bank balance 銀行結存   },JJ!3  
bank charge 銀行手續費   b$#b+G{y  
bank deposit 銀行存款   4E=v)C'  
bank discount 銀行貼現   J9]cs?`)  
bank draft 銀行匯票   jTt9;?)  
bank loan 銀行借款   rg>2tgA  
bank overdraft 銀行透支   ! {G 0'  
bankers acceptance 銀行承兌   0^o/cSF  
bankruptcy 破產   <YU4RZ  
bearer 持票人   P,'%$DLDg  
beneficiary 受益人   81s }4  
bequest 遺產   v7./u4S|V  
bill 票據   BPt? 3tC  
bill of exchange 匯票   bl^Ihza  
bill of lading 提單   0<~~0US  
bills discounted 貼現票據   !1=OaOT  
bills payable 應付票據   9.M'FCd~M  
bills receivable 應收票據   SKnYeT  
board of directors 董事會   pUqC88*j  
bonds 債券   ^ `Ozw^~  
bonus 紅利   *OFG3uM  
book value 賬面價值   8t*sp-cy|  
bookkeeper 簿記員   J({D~
 
bookkeeping 簿記   8/dMvAB1So  
branch office general ledger 支店往來賬戶   2y^: T'p  
broker 經紀人   hd9HM5{p  
brought down 接前   miQ*enZi  
brought forward 接上頁   -NN=(p!<  
budget 預算   !.mR]El{K  
by-product 副產品   =r ^_D=  
by-product sales 副產品銷售   $B%KkD  
capital 股本   ,7) hrA$(  
capital income 資本收益   *qO)MpG{  
capital outlay 資本支出   Z)E)-2U$@  
capital stock 股本   !KK
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capital stock certificate 股票   SU~.baP?  
carried down 移後   lNg){3  
carried forward 移下頁   ~r8 <|$;  
cash 現金   #Iz)Mu  
cash account 現金賬戶   naf ~#==vc  
cash in bank 存銀行現金   ( uD^_N]3  
cash on delivery 交貨收款   7mMGH (  
cash on hand 庫存現金   \N0vA~N.  
cash payment 現金支付   Z@+nkTJ9&t  
cash purchase 現購  
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cash sale 現沽   4mo/MK&M:  
cashier 出?#123;員   eP>_CrJb  
cashiers check 本票   ,k4pW&A  
certificate of deposit 存款單折   \ M\7k5$  
certificate of indebtedness 借據   ; o_0~l=-/  
certified check 保付支票   [ZSC]w^  
certified public accountant 會計師   P
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charges 費用   o(jLirnk  
charge for remittances 匯水手續費   TxG@#" ^g}  
charter 營業執照   [h;I)ug[o(  
chartered accountant 會計師   66eJp-5e8  
chattles 動產   t7F0[E'=5\  
check 支票   VM\R-[  
che stub 支票存根   d%'#-w'  
closed account 己結清賬戶   :\"0jQ.y|  
closing 結算   raPOF6-_rH  
closing entries 結賬紀錄   xN OKa*  
closing stock 期末存貨   <<MpeMi  
closing the book 結賬   AtCT  
columnar journal 多欄日記賬   ftPps-  
combination 聯合   S^pb9~  
commission 佣金   e*}zl>f  
commodity 商品   K& ^qn&  
common stock 普通股   6;'[v}O^^  
company 公司   a4^hC[a  
compensation 賠償   apa&'%7  
compound interest 複利   0@"'SKq  
consignee 承銷人   AEyD?^?  
consignment 寄銷   -@w,tbc$  
consignor 寄銷人   `Uz.9_6  
consolidated balance sheet 合併資產負債表   Y`ip.Nx  
consolidated profit and loss account 合併損益表   6L8nw+mEK  
consolidation 合併   N+c|0  
construction cost 營建成本   EZB0qZIp  
construction revenue 營建收入   :P_h_Tizv  
contract 合同   LvG$J*  
control account 統制賬戶   ; D
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copyright 版權   ESV./~K  
corporation 公司   !F P ]  
cost 成本   $mM"C+dD  
cost accounting 成本會計   $GRw
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cost of labour 勞工成本   -1Li&K7  
cost of production 生產成本   (]'wQ4iQ  
cost of manufacture 製造成本   L1RD`qXu.  
cost of sales 銷貨成本   ^;PjO|mD Z  
cost price 成本價格   R|qrK  
credit 貸方   *g+ZXB  
credit note 收款通知單   >
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creditor 債權人   ?{TWsuP7  
crossed check 橫線支票   Hu<]*(lK%  
current account 往來活期賬戶   j13-? fQ&  
current asset 流動資產   M8WjqTq  
current liability 流動負債   #VX]tr
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current profit and loss 本期損益   EX{%CPp7}  
debit 借方   ZiuD0#"!  
debt 債務   a8T9=KY^  
debtor 債務人   qLLrR,:  
deed 契據   <<d#  
deferred assets 遞延資產   cN&Ebn  
deferred liabilities 遞延負債   |"LHo  H  
delivery 交貨   R&W%E%uj  
delivery expense 送貨費   5"nq h}5  
delivery order 出貨單   &{8:XJe*,%  
demand draft 即期匯票   2K>1,[C'Z  
demand note 即期票據   'Jf LTG.  
demurrage charge 延期費   y p{Dl  
deposit 存款   _\+]/rY9o  
deposit slip 存款單   }cMkh  
depreciation 折舊   p)B/(%  
direct cost 直接成本   O/#3QK  
direct labour 直接人工   Nxe1^F33  
director 董事   N:U}b1$L6  
discount 折扣   (k!7`<k!Y  
discount on purchase 進貨折扣   m^L !_~  
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