[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。   1lZl10M:f  
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acceptance 承兌   P]:r'^Yn  
account 賬戶   <CIJ
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accountant 會計員   mw%do&e  
accounting 會計   @'`!2[2'?  
accounting system 會計制度   }N^.4HOS8  
accounts payable 應付賬款   s 7re  
accounts receivable 應收賬款   \G}EI|Wo  
accumulated profits 累積利益   "1>I/ CM  
adjusting entry ?#123;整記錄   kx8\]'  
adjustment ?#123;整   I*_@WoI*  
administration expense 管理費用   8B;wn<O  
advances 預付   so}(*E&(a  
advertising expense 廣告費   7?<.L  
agency 代理   rtf\{u9 }g  
agent 代理人   :&ir5xHS  
agreement 契約   V8ka*VJ(B  
allotments 分配數   j#d=V@=a  
allowance 津貼   9lE[oAC  
amalgamation 合併   W]MKc&R  
amortization 攤銷   -
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amortized cost 應攤成本   )8vz4e Y  
annuities 年金   e9/:q"*)/  
applied cost 已分配成本   Pn|A>.)z  
applied expense 已分配費用   j*@^O`^v  
applied manufacturing expense 己分配製造費用   :xISS  
apportioned charge 攤派費用   s^+h >  
appreciation 漲價   cjfYE]  
article of association 公司章程   x!GHUz*:uz  
assessment 課稅   NNSHA'F,.\  
assets 資產   j\& `  
attorney fee 律師費   oLK-~[p  
audit 審計   "&*O7cs$pA  
auditor 審計員   nN1\  
average 平均數   PjZsMHW%  
average cost 平均成本   {/ `iZzPg  
bad debt 壞賬   _<pSCR0  
balance 餘額   }SYR)eE\  
balance sheet 資產負債表   0zfh:O  
bank account 銀行賬戶   -Yx'qz@  
bank balance 銀行結存   9qS~-'&q#  
bank charge 銀行手續費   _7r<RZ  
bank deposit 銀行存款   9}^nozR,I  
bank discount 銀行貼現   Rd~-.&
 
bank draft 銀行匯票   nNJU@<| {*  
bank loan 銀行借款   Q qGf*  
bank overdraft 銀行透支   S]&f+g}&w  
bankers acceptance 銀行承兌   SV#$Cf g  
bankruptcy 破產   o?(({HH
 
bearer 持票人   ("-Co,4ey  
beneficiary 受益人   !$
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bequest 遺產   /f_w@TR\{  
bill 票據   AsJN~<0h  
bill of exchange 匯票   Zp@j*P  
bill of lading 提單   vYQ0e:P  
bills discounted 貼現票據   &R+/Ie#0dz  
bills payable 應付票據   dbM~41C6  
bills receivable 應收票據   o1C1F}gxU  
board of directors 董事會   ZXV_Dc
 
bonds 債券   _N!L?b83P  
bonus 紅利   ~+w'b7T,=  
book value 賬面價值   JDPn   
bookkeeper 簿記員   EH{m~x[Ei  
bookkeeping 簿記   FG/".dU  
branch office general ledger 支店往來賬戶   eV:I :::  
broker 經紀人   CT5\8C  
brought down 接前   2F*spu  
brought forward 接上頁   \]R
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budget 預算   | a001_Wv  
by-product 副產品   nvY3$ Ty  
by-product sales 副產品銷售   u^.7zL+  
capital 股本   Qj;wklq  
capital income 資本收益   jb;!"HC  
capital outlay 資本支出   _9yb5_  
capital stock 股本   fA"N5qQI(  
capital stock certificate 股票   )e&U'Fx  
carried down 移後   d%+oCoeb  
carried forward 移下頁   XY % er  
cash 現金   !p$HS0c  
cash account 現金賬戶   SFhi]48&V
 
cash in bank 存銀行現金   ~[n]la  
cash on delivery 交貨收款   l;{
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cash on hand 庫存現金   yOR] r+8  
cash payment 現金支付   fz/Ee1T\  
cash purchase 現購   }AfX
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cash sale 現沽   %oPW`r  
cashier 出?#123;員   We%HdTKT  
cashiers check 本票   .*FBr7rE\  
certificate of deposit 存款單折   <Y%km[Mh  
certificate of indebtedness 借據   {"{kWbXZ  
certified check 保付支票   ,U`:IP/L  
certified public accountant 會計師   l~ 3H
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charges 費用   #snwRW>=[  
charge for remittances 匯水手續費   l0Rjq*5hJ  
charter 營業執照   \dvzL(,  
chartered accountant 會計師   dH]0(aJ  
chattles 動產   K1y]  
check 支票   &Xh8j^p'  
che stub 支票存根   HUR
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closed account 己結清賬戶   Nr~9] S  
closing 結算   sVXIR  
closing entries 結賬紀錄   i vTx6-]  
closing stock 期末存貨   =NJ:%kvF  
closing the book 結賬   scr`] tD  
columnar journal 多欄日記賬   q8DSKi  
combination 聯合   {#?$p i[  
commission 佣金   Iv,Ub_Ll9  
commodity 商品   /%qw-v9qPV  
common stock 普通股   =AaTn::e/  
company 公司   GSlvT:k  
compensation 賠償   ;MSdTHN"  
compound interest 複利   +]?/c>M  
consignee 承銷人   W`^euBr7R>  
consignment 寄銷   j&
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consignor 寄銷人   YdgDMd-1  
consolidated balance sheet 合併資產負債表   ,orq&#*Wd  
consolidated profit and loss account 合併損益表   !+bLhW`  
consolidation 合併   $a /jfpV  
construction cost 營建成本   S"-q*!AhK  
construction revenue 營建收入   >.sdLA Si  
contract 合同   =yT3#A~<G  
control account 統制賬戶   ^wnlZ09J  
copyright 版權   6Bv!t2  
corporation 公司   }uZtAH|  
cost 成本   3)D'Yx  
cost accounting 成本會計   sGBm[lplz  
cost of labour 勞工成本   7E0L-E=.  
cost of production 生產成本   XSfl'Fll D  
cost of manufacture 製造成本   
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cost of sales 銷貨成本   ;dC>$_P?  
cost price 成本價格   LUPh!)8  
credit 貸方   Z}X oWT2f  
credit note 收款通知單   W#|30RU.G  
creditor 債權人   ,Z3 (`ftC  
crossed check 橫線支票   FCr^D$_w  
current account 往來活期賬戶   %R?B=W7;Q  
current asset 流動資產   x6n
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current liability 流動負債   HACY  
current profit and loss 本期損益   Re[x$rw  
debit 借方   Ca2He}r`  
debt 債務   ~ShoU m[  
debtor 債務人   hq[:U?!Tt  
deed 契據   <^+x}KV I  
deferred assets 遞延資產   wP|Amn+;  
deferred liabilities 遞延負債   0fOx&"UAB  
delivery 交貨   E \p Qh  
delivery expense 送貨費   Xa
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delivery order 出貨單   vHydqFi9  
demand draft 即期匯票   /m"#uC!\  
demand note 即期票據   }q$6^y  
demurrage charge 延期費   U{`Q_Uw@$:  
deposit 存款   t[r<&1[&  
deposit slip 存款單   {4C/ZA{|l  
depreciation 折舊   c6f=r  
direct cost 直接成本   ]J '#KT{  
direct labour 直接人工   :m&cm%W]ts  
director 董事   !^Ly#$-X  
discount 折扣   jV|j]m&t  
discount on purchase 進貨折扣   z~m{'O `  
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