[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。   u`@FA?+E1  
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acceptance 承兌   O9)}:++T  
account 賬戶   &)jZ|Q~  
accountant 會計員   jUSr t)o03  
accounting 會計   _N';`wjDY  
accounting system 會計制度   !z 5d+ M  
accounts payable 應付賬款   Wj=ex3K3u.  
accounts receivable 應收賬款   NP*0WT_gB  
accumulated profits 累積利益   RcP5].^T  
adjusting entry ?#123;整記錄   G@!9)v]9  
adjustment ?#123;整   a\_,_psK  
administration expense 管理費用   ta.,4R&K  
advances 預付   }?kO<)d  
advertising expense 廣告費   f.^w/ GJO/  
agency 代理   (r\h dLX  
agent 代理人   Z@/5~p  
agreement 契約   fEv36xb2S  
allotments 分配數   Rj`Y X0?+  
allowance 津貼   ++"PPbOe&D  
amalgamation 合併   bR,Iq}p  
amortization 攤銷   Lta\AN!
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amortized cost 應攤成本   m kf{_!TK  
annuities 年金   yv4PK*  
applied cost 已分配成本   ved Qwzh  
applied expense 已分配費用   M[_I16s  
applied manufacturing expense 己分配製造費用   V/}8+Xq  
apportioned charge 攤派費用   Yg?{x@  
appreciation 漲價   ,`@|C Z-4A  
article of association 公司章程   {hR2
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assessment 課稅   E/']M~Q  
assets 資產   N&`ay{&`:  
attorney fee 律師費   0%+k>(@R  
audit 審計   ,m]q+ 7E  
auditor 審計員  
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average 平均數   |?A-?-  
average cost 平均成本   N@0scfO6<  
bad debt 壞賬   jMbK7 1K%  
balance 餘額   V1A3l{>L  
balance sheet 資產負債表   y8z%s/gRh  
bank account 銀行賬戶   1hij4m$b  
bank balance 銀行結存   ]]3D` F}  
bank charge 銀行手續費   K_n%`
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bank deposit 銀行存款   c @
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bank discount 銀行貼現   C,hsr  
bank draft 銀行匯票   4/>={4Y9  
bank loan 銀行借款   Kjw\SQ)2~  
bank overdraft 銀行透支   hhhO+D1(  
bankers acceptance 銀行承兌   >.\E'e5^C  
bankruptcy 破產   */E{s?  
bearer 持票人   CV"Y40  
beneficiary 受益人   Shz;)0To  
bequest 遺產   P\e%8&_U/  
bill 票據   9lV'3UG-?  
bill of exchange 匯票   !d(V7`8  
bill of lading 提單   `f]O  
bills discounted 貼現票據   kM`#U *j  
bills payable 應付票據   J]B5w{??b  
bills receivable 應收票據   :TI1tJS~*  
board of directors 董事會   o:<3n,T  
bonds 債券   Dy!fwYPA/{  
bonus 紅利   9G ~P)Z!0  
book value 賬面價值   EA .U>5Fq  
bookkeeper 簿記員   ]mA?TwD  
bookkeeping 簿記   ]U%Tm>s.  
branch office general ledger 支店往來賬戶   n TG| Isa  
broker 經紀人   ( Iew%U  
brought down 接前   $ 1U%E  
brought forward 接上頁   G\%hT5^  
budget 預算   7ZZt|bl  
by-product 副產品   ez{&Y>n  
by-product sales 副產品銷售    7
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capital 股本   Di*>PE
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capital income 資本收益   Je,8{J|e  
capital outlay 資本支出   2|BE{91  
capital stock 股本   51x,[y+Xe  
capital stock certificate 股票   gp=0;#4 4  
carried down 移後   E<dN=#f6  
carried forward 移下頁  
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cash 現金   \`C3;}o:"P  
cash account 現金賬戶   pG&.Ye]j  
cash in bank 存銀行現金   :%{7Q$Xv<  
cash on delivery 交貨收款   m='OnTeOE  
cash on hand 庫存現金   =xoTH3/,>  
cash payment 現金支付   ]mSVjF3l  
cash purchase 現購   pjFgIG2=9  
cash sale 現沽   d yd_dK/  
cashier 出?#123;員   h 8s*FI  
cashiers check 本票   \m&:J>^  
certificate of deposit 存款單折   bxs@_fH  
certificate of indebtedness 借據   uypD`%pC  
certified check 保付支票   wal }[F#  
certified public accountant 會計師   \X!!(Z;6A  
charges 費用   5 *_#"  
charge for remittances 匯水手續費   X}$S|1CjO  
charter 營業執照   =#fqFL,  
chartered accountant 會計師   dkjL;1   
chattles 動產   rQJoaP+\q  
check 支票   o=ex{g(3  
che stub 支票存根   dImm},  
closed account 己結清賬戶   /NZR|  
closing 結算   y@I"Hk<T  
closing entries 結賬紀錄   @ 55Y2  
closing stock 期末存貨   2 E^P=jU`  
closing the book 結賬   i&Ea@b  
columnar journal 多欄日記賬   ''G@n*  
combination 聯合   'PZJ{8=  
commission 佣金   Y%3j>_\;  
commodity 商品   bTj,5,8i  
common stock 普通股   dSbV{*B;>  
company 公司   9V~yK?  
compensation 賠償   x)*[>d2yd  
compound interest 複利   2.yzR DfZ  
consignee 承銷人   y03l_E,  
consignment 寄銷   y}A-o_u@cD  
consignor 寄銷人   WVZ\4y  
consolidated balance sheet 合併資產負債表   pS0T>r  
consolidated profit and loss account 合併損益表   ]#`bYh^y  
consolidation 合併   #ed]zI9O  
construction cost 營建成本   l<5!R;?$  
construction revenue 營建收入   fw<'ygd  
contract 合同   %Xn)$Ti~<  
control account 統制賬戶   OX91b<A  
copyright 版權  
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corporation 公司   &A~1Q#4  
cost 成本   d<]/,BY'  
cost accounting 成本會計   [yz;OoA:;  
cost of labour 勞工成本   R0Qp*&AL  
cost of production 生產成本   k:fRk<C  
cost of manufacture 製造成本   FXbNmBXF  
cost of sales 銷貨成本   1*Z}M%  
cost price 成本價格   gN*8zui  
credit 貸方   ~/t#J  
credit note 收款通知單   xed$z  
creditor 債權人   4R6X"T9-  
crossed check 橫線支票   rS=6d6@  
current account 往來活期賬戶   dpy,;nqzeN  
current asset 流動資產   ;kY= }=9  
current liability 流動負債   NFQ0/iuW  
current profit and loss 本期損益   YPN|qn(  
debit 借方   IySlu^a  
debt 債務   ,W.O*vC
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debtor 債務人   D`u{U]  
deed 契據   _b+3;Dy  
deferred assets 遞延資產   sviGS&J9h  
deferred liabilities 遞延負債   PWTAy\  
delivery 交貨   [.2>=3T  
delivery expense 送貨費   ,\VNs'j  
delivery order 出貨單   k7j;'6  
demand draft 即期匯票   <3i!{"}  
demand note 即期票據   JWLQ9UX  
demurrage charge 延期費   5z0S
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deposit 存款   "F=O   
deposit slip 存款單   h>4\I;Ij  
depreciation 折舊   .^/OL}/~<  
direct cost 直接成本   V4|p
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direct labour 直接人工   T7[ItLZ  
director 董事   w!61k \  
discount 折扣   ^s^X nQhE  
discount on purchase 進貨折扣   !y6 D+<k*]  
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