[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。   Kj+=?R~}S  
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acceptance 承兌   42If/N?  
account 賬戶   /xu#ZZ?8F_  
accountant 會計員   F79 !B  
accounting 會計   jI
OrB}  
accounting system 會計制度   3<L>BakD  
accounts payable 應付賬款   Y#A0ud,  
accounts receivable 應收賬款   .dM|J'`g  
accumulated profits 累積利益   uv}?8$<\  
adjusting entry ?#123;整記錄   C'a%piX  
adjustment ?#123;整   {~lVe GBp  
administration expense 管理費用   IeZgF>  
advances 預付   `RriVYc<  
advertising expense 廣告費   T]#S=]G  
agency 代理   (8$; 4q[!  
agent 代理人   ;YYo^9Lh}  
agreement 契約   /Mg$t6vM  
allotments 分配數   , (Bo .(]  
allowance 津貼   oOj7y>Nm  
amalgamation 合併   {okx*]PIc  
amortization 攤銷   c[h{C!d1  
amortized cost 應攤成本   5Lo \[K>j  
annuities 年金   |v[0(  
applied cost 已分配成本   2yt)"DnFk  
applied expense 已分配費用   :|P[u+v  
applied manufacturing expense 己分配製造費用   !qF U  
apportioned charge 攤派費用   X,Q'Xe/  
appreciation 漲價   (#t"u`_Ee  
article of association 公司章程   =jWcD{;1I}  
assessment 課稅   ?)#qBE ]  
assets 資產   { !;I4W%!  
attorney fee 律師費   W>*9T?  
audit 審計   LZ?z5U:  
auditor 審計員   Rx}*I00  
average 平均數   t\/i9CBn  
average cost 平均成本   ^Qx  qv  
bad debt 壞賬   `ecIy_O3P&  
balance 餘額   2^\67@9  
balance sheet 資產負債表   A
5A4*.C  
bank account 銀行賬戶   tcm?qro)  
bank balance 銀行結存   ^^O @ [ _  
bank charge 銀行手續費   ^>3q@,C]c  
bank deposit 銀行存款   orGkS<P  
bank discount 銀行貼現   L7}dvdtZ0  
bank draft 銀行匯票   }#0i1]n$D  
bank loan 銀行借款   5Q9nJC{'NN  
bank overdraft 銀行透支   ? _>L<Y  
bankers acceptance 銀行承兌   FM80F_G^z  
bankruptcy 破產   g$(<wWsU  
bearer 持票人   *j9hjq0j  
beneficiary 受益人   ^E)*i#."4  
bequest 遺產   - s}
 
bill 票據   8`0/?MZ)   
bill of exchange 匯票   T=NF5kj-=  
bill of lading 提單   `~0^fSww  
bills discounted 貼現票據   I 19 
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bills payable 應付票據   6G^x%s  
bills receivable 應收票據   )yOdRRP  
board of directors 董事會   _yu d  
bonds 債券   IO*}N"  
bonus 紅利   qir/Sa'[  
book value 賬面價值   wOlnDQs  
bookkeeper 簿記員   qt.G_fOz  
bookkeeping 簿記   ]I+"";oQGB  
branch office general ledger 支店往來賬戶   ^uDNArDmj5  
broker 經紀人   +J`H I1  
brought down 接前   >Z\{P8@k
0  
brought forward 接上頁   YM:;mX5B  
budget 預算   I"4Lma  
by-product 副產品   vz[-8m:f  
by-product sales 副產品銷售   @lYm2l^  
capital 股本   aLWNqe&1  
capital income 資本收益   N 9.$--X}D  
capital outlay 資本支出   e Qz_,vTk  
capital stock 股本   P_[A  
capital stock certificate 股票   /|)VO?*D  
carried down 移後   06Irx^n  
carried forward 移下頁   HZG^o^o1l+  
cash 現金   (D?%(f  
cash account 現金賬戶   h0=Q.Yz6  
cash in bank 存銀行現金   v4pFts$J  
cash on delivery 交貨收款   #JOWiO0>  
cash on hand 庫存現金   sp2"c"_+  
cash payment 現金支付   :nt 7jm,  
cash purchase 現購   FLqF!N\G  
cash sale 現沽   x=/`W^t2  
cashier 出?#123;員   ^hc&rD)_  
cashiers check 本票   _4#8o\  
certificate of deposit 存款單折   {x-iBg9#l2  
certificate of indebtedness 借據   T~238C{vh  
certified check 保付支票   "M GX(SQ  
certified public accountant 會計師   {hXIP`  
charges 費用   _D{V(c<WD  
charge for remittances 匯水手續費   &EELq"5K  
charter 營業執照   t7t?xk!2  
chartered accountant 會計師   =&5^[:ksB  
chattles 動產   e]1&f.K  
check 支票   ({R-JkW:;  
che stub 支票存根   [YGPcGw  
closed account 己結清賬戶   cJ}J4?  
closing 結算   udEJo~u  
closing entries 結賬紀錄   d~G, *  
closing stock 期末存貨   d>RoH]K4  
closing the book 結賬   ="k9 y  
columnar journal 多欄日記賬   {c7ZA%T~R  
combination 聯合   ] ZkR~?  
commission 佣金   fAW(  
commodity 商品   S,=#b 4\#%  
common stock 普通股   /8)-j}gZa  
company 公司    .IO_&^  
compensation 賠償   TL29{'4V  
compound interest 複利   \1[=t+/  
consignee 承銷人   hPb erc2  
consignment 寄銷   n]15 ~GO.  
consignor 寄銷人   'aWrjfD
y:  
consolidated balance sheet 合併資產負債表   P0Q]Ds|  
consolidated profit and loss account 合併損益表   b`lLqV<[cB  
consolidation 合併   sDylSYq  
construction cost 營建成本   #><P28m  
construction revenue 營建收入   d) {o#@  
contract 合同   +b9gP\Hke  
control account 統制賬戶   \$g,Hgp/<  
copyright 版權   k\ 2.\Lwb  
corporation 公司   p4Wy2.&Q  
cost 成本   CTNeh%K;  
cost accounting 成本會計   C1x"q9|\`  
cost of labour 勞工成本   &n}eF-  
cost of production 生產成本   F+c4v A})  
cost of manufacture 製造成本   BA5b;+o-  
cost of sales 銷貨成本   *_qW; l7  
cost price 成本價格   L"_ l(<g  
credit 貸方   Pl>BTo>p'  
credit note 收款通知單   K 5h2 ~  
creditor 債權人   O/?Lk* r  
crossed check 橫線支票   b3zxiq x  
current account 往來活期賬戶   !xIK<H{*  
current asset 流動資產   r Ljb'\<*  
current liability 流動負債   ".Z1CBM(  
current profit and loss 本期損益   rryC^Vma  
debit 借方   bzl-|+!yB  
debt 債務   (3_m[N\F  
debtor 債務人   S4salpz  
deed 契據   B@8M2Pl  
deferred assets 遞延資產   4YT d  
deferred liabilities 遞延負債   PsV1btq]  
delivery 交貨   5>S<9A|Q  
delivery expense 送貨費   Fm|h
3.`V  
delivery order 出貨單   Xcy Xju#"p  
demand draft 即期匯票   N084k}io  
demand note 即期票據   daX$=n  
demurrage charge 延期費   M<%g)jn_  
deposit 存款   ::lD7@Wg  
deposit slip 存款單   vmY 88Kx&S  
depreciation 折舊   MYmH
?A  
direct cost 直接成本   pZ IDGy=~  
direct labour 直接人工   'X$J+s}6&  
director 董事   2fa1jl  
discount 折扣   RqONVytx  
discount on purchase 進貨折扣   2i4&*&A  
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