[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。   yMoV|U6  
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acceptance 承兌   ,_(AiQK  
account 賬戶   wfXm(RYM  
accountant 會計員   M'D l_dx-  
accounting 會計   byTTLs,}d  
accounting system 會計制度   C>:'@o Z  
accounts payable 應付賬款   n$oHr  
accounts receivable 應收賬款   m<X[s   
accumulated profits 累積利益   NP#:} )  
adjusting entry ?#123;整記錄   J>XMaI})U  
adjustment ?#123;整   jJK`+J,i}X  
administration expense 管理費用   TppuEC>  
advances 預付   _^5OoE"}!  
advertising expense 廣告費   A3|hFk  
agency 代理   iir]M`A.-  
agent 代理人   dRD t.U!T  
agreement 契約   -)p S\$GC  
allotments 分配數   NB|yLkoDyI  
allowance 津貼   DZ7<-SFU  
amalgamation 合併   Ad ma~]T9  
amortization 攤銷   (q]_&%yW  
amortized cost 應攤成本   F?B`rw@xr  
annuities 年金   i=^!? i  
applied cost 已分配成本   r$ 8^K\oF  
applied expense 已分配費用   /)<x<7FKW  
applied manufacturing expense 己分配製造費用    4,]z  
apportioned charge 攤派費用   t3// U #  
appreciation 漲價   P`xQL  
article of association 公司章程   }@XokRk  
assessment 課稅   ac%6eW0#  
assets 資產   zvgy$]y'\  
attorney fee 律師費   0lm7'H*~  
audit 審計   <lo\7p$A  
auditor 審計員   4Nun-(
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average 平均數   0Kytg\p}  
average cost 平均成本   '=X)0
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bad debt 壞賬   &{uj3s&C   
balance 餘額   <(c_[o/  
balance sheet 資產負債表   S[ln||{  
bank account 銀行賬戶   b?kY`LC  
bank balance 銀行結存   ,ut-Di=6  
bank charge 銀行手續費   S<Os\/*  
bank deposit 銀行存款   9-3, DxZ}  
bank discount 銀行貼現   (E{}iq@2  
bank draft 銀行匯票   y2{uEbA  
bank loan 銀行借款   /L yoTBG  
bank overdraft 銀行透支   J^V}%N".  
bankers acceptance 銀行承兌   R9z:K_d,  
bankruptcy 破產   p.^qB]%  
bearer 持票人   6
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beneficiary 受益人   tSVWO]<  
bequest 遺產   M(/ATOJ(  
bill 票據   0;Oe&Y  
bill of exchange 匯票   A+w 'quXn  
bill of lading 提單   YLsOA` 5X  
bills discounted 貼現票據   .US=fWyrb  
bills payable 應付票據   yt @7l]I  
bills receivable 應收票據   #=g1V?D  
board of directors 董事會  
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bonds 債券   B{ Ab#  
bonus 紅利   ;0vCZaEF  
book value 賬面價值   B%^W$7 q  
bookkeeper 簿記員   e~U]yg5X-  
bookkeeping 簿記   \'Q rJ ?D  
branch office general ledger 支店往來賬戶   OAauD$Hh  
broker 經紀人   Fd86P.Df  
brought down 接前   2z9s$tp  
brought forward 接上頁   H[_i=X3-~  
budget 預算   :;hz!6!  
by-product 副產品   kz\Ss|jl  
by-product sales 副產品銷售   2Onp{,'}  
capital 股本   ?Gl]O3@3  
capital income 資本收益   7 'q *(v  
capital outlay 資本支出   3Cw}y55_y  
capital stock 股本   Xwo%DZKN  
capital stock certificate 股票   XkPE%m_5D  
carried down 移後   =%ok:+D]  
carried forward 移下頁   hm*cGYV/  
cash 現金   hp1+9vEN  
cash account 現金賬戶   Uv m:`e~?  
cash in bank 存銀行現金   SF=TG84<  
cash on delivery 交貨收款   RY
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cash on hand 庫存現金   ^B)f!HtU  
cash payment 現金支付   * '_(.
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cash purchase 現購   9{wRqY  
cash sale 現沽   ]t0St~qUL)  
cashier 出?#123;員   D3B]  
cashiers check 本票   _a#k3r  
certificate of deposit 存款單折   @-ml=S7;Sz  
certificate of indebtedness 借據   2 EWXr+IU.  
certified check 保付支票   )qRH?Hsb7  
certified public accountant 會計師   *4ido?  
charges 費用   k2@]nW"S  
charge for remittances 匯水手續費   Bd]k]v+  
charter 營業執照   ;1HzY\d%<  
chartered accountant 會計師   '451H3LC0  
chattles 動產    .
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check 支票   yeI>b 1>Q  
che stub 支票存根   \xlG3nz  
closed account 己結清賬戶   P)l_ :;&  
closing 結算    W,|+Dl  
closing entries 結賬紀錄   i!x>)E  
closing stock 期末存貨   gYCr,-_i  
closing the book 結賬   ?P}bl_  
columnar journal 多欄日記賬   ~Pj q
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combination 聯合   Cz)&R^  
commission 佣金   <5?pa3  
commodity 商品   _u+ 7>  
common stock 普通股   f14^VTzP/#  
company 公司   W=#AfPi$&  
compensation 賠償   ?-zuy US  
compound interest 複利   EV?U !O  
consignee 承銷人   R RE8|%p;B  
consignment 寄銷   j U $G<G  
consignor 寄銷人   S,j. ?u*!  
consolidated balance sheet 合併資產負債表   zak|* _  
consolidated profit and loss account 合併損益表   Vr|e(e.%  
consolidation 合併   9O-2  
construction cost 營建成本   o@BV&|  
construction revenue 營建收入   d[>HxPwo  
contract 合同   b[GhI+_  
control account 統制賬戶   zXM,cV/s  
copyright 版權    vTgx7gP  
corporation 公司   @0'U p  
cost 成本   z&WtPSyGj  
cost accounting 成本會計   vQ L$.A3>  
cost of labour 勞工成本   EJ>&\Iq  
cost of production 生產成本   *i}X(sfe  
cost of manufacture 製造成本   hLbWqF  
cost of sales 銷貨成本   cT(6>@9@  
cost price 成本價格   r\d(*q3B  
credit 貸方   oNtoqYw
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credit note 收款通知單   FJDE4 8Vi  
creditor 債權人   ~ ;LzTL  
crossed check 橫線支票   {O9(<g  
current account 往來活期賬戶   a%e`  
current asset 流動資產   V ^+p:nP  
current liability 流動負債   +Q[uq!<VJk  
current profit and loss 本期損益   Lo~;pvv  
debit 借方   fz\Q>u'T  
debt 債務   'w27Lt'V  
debtor 債務人   b,^Gj]7  
deed 契據   d)emTXB(  
deferred assets 遞延資產   kzjuW  
deferred liabilities 遞延負債   JwB'B  
delivery 交貨   bx(@ fl:m  
delivery expense 送貨費   PR Mg6  
delivery order 出貨單   S~i9~jA  
demand draft 即期匯票   {g! 7K  
demand note 即期票據   "bIb?e2h9G  
demurrage charge 延期費   t|$jgM  
deposit 存款   Y@`uBB[  
deposit slip 存款單   |82q|@e  
depreciation 折舊   oX;.v9a  
direct cost 直接成本   F
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direct labour 直接人工   X>Vc4n<}  
director 董事   iCPm7AU  
discount 折扣   pY`$k#5  
discount on purchase 進貨折扣   \ dFE.4  
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