[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。   HtY\!_Ea  
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acceptance 承兌   !
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account 賬戶   .d8) *  
accountant 會計員   9jaYmY]~  
accounting 會計   `{F8#    
accounting system 會計制度   W@"M/<r@/  
accounts payable 應付賬款   '.WYs!  
accounts receivable 應收賬款   ^ 9;s nr  
accumulated profits 累積利益   ?_\Hv@t;  
adjusting entry ?#123;整記錄   _PNU*E%s<  
adjustment ?#123;整   zCO5`%14  
administration expense 管理費用   |[!xLqG  
advances 預付   FD_0FMZ9,  
advertising expense 廣告費   gADt%K2#Z  
agency 代理   J[LGa:``  
agent 代理人   %PlPXoG=  
agreement 契約   .&r] ?O  
allotments 分配數   Z`b,0[rG[  
allowance 津貼   XZp(Po:H  
amalgamation 合併   e yTYg  
amortization 攤銷   P[XE5puC  
amortized cost 應攤成本   *XtZ;os]  
annuities 年金   =\X<UA}  
applied cost 已分配成本   8qS)j1
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applied expense 已分配費用   Ta /G  
applied manufacturing expense 己分配製造費用   Bu!Gy8\  
apportioned charge 攤派費用   B TcxBh  
appreciation 漲價   q;kMeE*  
article of association 公司章程   uT;Qo{G^  
assessment 課稅   A|RAMO@le  
assets 資產   lzS"NHs<g(  
attorney fee 律師費   Zpu>T2Tp  
audit 審計   ynP^|Ou  
auditor 審計員   Mqw&%dz'_  
average 平均數   puXJ:yo(  
average cost 平均成本   y0(k7D|\  
bad debt 壞賬   A FfgGO  
balance 餘額   D*D83z OzN  
balance sheet 資產負債表   m} Yf6:cr  
bank account 銀行賬戶   Yl-09)7s  
bank balance 銀行結存   ;'gzRC  
bank charge 銀行手續費   [&FMVM`  
bank deposit 銀行存款   @ULr)&9  
bank discount 銀行貼現   C?hw$^w7T  
bank draft 銀行匯票   -
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bank loan 銀行借款   m"U\;Mw?  
bank overdraft 銀行透支   vj{h*~  
bankers acceptance 銀行承兌   ;Kkn7&'F  
bankruptcy 破產   zKiKda%)  
bearer 持票人   M
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beneficiary 受益人   $: Qi9N
 
bequest 遺產   $)7-wCl</  
bill 票據   s/,St!A4!  
bill of exchange 匯票   GVEjB;  
bill of lading 提單   A|y&\~<A  
bills discounted 貼現票據   >DbG$V<v'  
bills payable 應付票據   EWqKd/    
bills receivable 應收票據   gvy%`SSW  
board of directors 董事會   [eWB vAiW  
bonds 債券   H,H'bd/  
bonus 紅利   4|++0=#D$  
book value 賬面價值   $fnFi|-  
bookkeeper 簿記員   2^UFP+Yw  
bookkeeping 簿記   Yj0Ss{Ep  
branch office general ledger 支店往來賬戶   u:m]-'  
broker 經紀人   CH9#<?l  
brought down 接前   o"UqI  
brought forward 接上頁   :1.$7Wt  
budget 預算   &N
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by-product 副產品   w #1l)+  
by-product sales 副產品銷售   `?Y/:4  
capital 股本   CiPD+I  
capital income 資本收益   Keof{>V=CA  
capital outlay 資本支出   y!aq}YS  
capital stock 股本   WgxlQXi-B  
capital stock certificate 股票   .`,YUr$.  
carried down 移後   1Z`<HW"  
carried forward 移下頁   &p4q# p7,  
cash 現金   urog.Q  
cash account 現金賬戶   7 v`Y*D  
cash in bank 存銀行現金   #Va@4<4r  
cash on delivery 交貨收款   },[j+wx  
cash on hand 庫存現金   :5"|iRP'  
cash payment 現金支付   I{1w8m4O6  
cash purchase 現購   pu`|HaQaE  
cash sale 現沽   q)!{oi{x(  
cashier 出?#123;員   ^QFjBQ-Hai  
cashiers check 本票   {}lw%d?A  
certificate of deposit 存款單折   JLg_oK6  
certificate of indebtedness 借據   S)Ld^0w  
certified check 保付支票   \=83#*KK  
certified public accountant 會計師   L'['7  
charges 費用   YjG0: 9  
charge for remittances 匯水手續費   `9$?g| rB  
charter 營業執照   Rmd;ug9  
chartered accountant 會計師   ZC0F:=/K  
chattles 動產   <y`yKXzBUV  
check 支票   XPX{c|]>.  
che stub 支票存根   JQbI^ef_;  
closed account 己結清賬戶   B VPf8
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closing 結算   \8F$85g  
closing entries 結賬紀錄   8vaqj/  
closing stock 期末存貨   ^. Pn)J  
closing the book 結賬   wmT3 >  
columnar journal 多欄日記賬   ~8|$KD4I  
combination 聯合   0>.'w\,87B  
commission 佣金    i4Fw+Z  
commodity 商品   5Z;Py"%  
common stock 普通股   $RF"m"  
company 公司   cJH7zumM)  
compensation 賠償   :Eob"WH  
compound interest 複利   ;l?>+m@H  
consignee 承銷人   Bpqq-_@  
consignment 寄銷   VY![VnHsB  
consignor 寄銷人   F]YPq  
consolidated balance sheet 合併資產負債表   ,~G[\2~p  
consolidated profit and loss account 合併損益表   6|9];)  
consolidation 合併   Vxk0oIk`  
construction cost 營建成本   1lx\Pz@ol  
construction revenue 營建收入   JXvHsCd?  
contract 合同   lz# inC|  
control account 統制賬戶   E2dSOZS:)%  
copyright 版權   4NbC V)Dm  
corporation 公司   ;N4mR6  
cost 成本   Zl* HT%-5  
cost accounting 成本會計   6o6m"6  
cost of labour 勞工成本   V#sANi?mpo  
cost of production 生產成本   I:Z38xz-[  
cost of manufacture 製造成本   &os*@0h4  
cost of sales 銷貨成本   vguqk!eo4  
cost price 成本價格   guf+AVPno  
credit 貸方   57r\s8  
credit note 收款通知單   xi|iV1A  
creditor 債權人   <Ojf&C^Z  
crossed check 橫線支票   az19-QIcg  
current account 往來活期賬戶   9$Hgh7'hvs  
current asset 流動資產   V:l; 2rW  
current liability 流動負債   e4?}#6RF  
current profit and loss 本期損益   [9$>N  
debit 借方   )_f "[m%  
debt 債務   /j.V0%  
debtor 債務人   s[N
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deed 契據   HK ;C*;vC%  
deferred assets 遞延資產   tp0^%!*9  
deferred liabilities 遞延負債   _<5> E  
delivery 交貨   lYq R6^  
delivery expense 送貨費   2M|jWy_  
delivery order 出貨單   h{>8W0W*  
demand draft 即期匯票   NEK;'"~  
demand note 即期票據   WxI
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demurrage charge 延期費   @3b0hi4  
deposit 存款   i;Gl-b\_h  
deposit slip 存款單   R=PjLH&)  
depreciation 折舊   PRf2@0
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direct cost 直接成本   a:@Eg;aN*O  
direct labour 直接人工   k.0$~juu  
director 董事   "esV#%:#J  
discount 折扣   4J_18.JHP  
discount on purchase 進貨折扣   -+c_TJ.dC  
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