[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。   l E^*t`+  
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acceptance 承兌   Me/\z
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account 賬戶   6/6Rah!  
accountant 會計員   ~@Kf2dHes  
accounting 會計   C( o.Cy6  
accounting system 會計制度   !
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accounts payable 應付賬款   x2k*|=$  
accounts receivable 應收賬款   G52Z)^  
accumulated profits 累積利益   K%gP5>y*9>  
adjusting entry ?#123;整記錄   @Tr&`Hi  
adjustment ?#123;整   ^.vmF>$+I  
administration expense 管理費用   8a>SC$8"  
advances 預付   ~+HoSXu@E  
advertising expense 廣告費   sx5r(0Z  
agency 代理   62kb2C  
agent 代理人   *Hs*,}M
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agreement 契約   >vujZw_0>  
allotments 分配數   "- eZZEl(  
allowance 津貼   S0LszW)e  
amalgamation 合併   Z^#]#f  
amortization 攤銷   :wipE]~4t  
amortized cost 應攤成本   V"#Jk!k9k  
annuities 年金   0pN{y}x,  
applied cost 已分配成本   @B`Md3$7
 
applied expense 已分配費用   FP@qh  
applied manufacturing expense 己分配製造費用   1b3(  
apportioned charge 攤派費用   wqy^8N[K]  
appreciation 漲價   5/MED}9C(  
article of association 公司章程   % l7fR
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assessment 課稅   | pW\Ec#(  
assets 資產   *eUc.MX6x  
attorney fee 律師費   P`TIaP9%E  
audit 審計   mxJXL":|  
auditor 審計員   u9]1X1wV  
average 平均數   %idk@~HCg  
average cost 平均成本   UFENy."P  
bad debt 壞賬   eko]H!Ov(  
balance 餘額   v <Hb-~  
balance sheet 資產負債表   !M;A*:-  
bank account 銀行賬戶   "8(U\KaX  
bank balance 銀行結存   6OB",  
bank charge 銀行手續費   v
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bank deposit 銀行存款   q*8lnk  
bank discount 銀行貼現   J%Mnjk^_\S  
bank draft 銀行匯票   r{[OJc!  
bank loan 銀行借款   ZHkw6@|  
bank overdraft 銀行透支   'Kz9ygZy  
bankers acceptance 銀行承兌   r]LCvsVa  
bankruptcy 破產   OM:v`<T!z  
bearer 持票人   zn)yFnB!TH  
beneficiary 受益人   "&QH6B1U6H  
bequest 遺產   v01#>,R  
bill 票據   @`|)Ia<  
bill of exchange 匯票   G
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bill of lading 提單   <1@ (ioPH  
bills discounted 貼現票據   #C*&R>IvY  
bills payable 應付票據   s@!$='|  
bills receivable 應收票據   z%:&#1)  
board of directors 董事會   8&E}n(XE  
bonds 債券   NK/4OAt%  
bonus 紅利   -MfQ&U  
book value 賬面價值   <DZcra  
bookkeeper 簿記員   p2d\ZgWD=)  
bookkeeping 簿記   DDw''  
branch office general ledger 支店往來賬戶   Ty+I8e]{  
broker 經紀人   &88oB6$D^q  
brought down 接前   [,g~m9  
brought forward 接上頁   %}b8aG+  
budget 預算   Z8&'f,  
by-product 副產品   Z'M`}3O  
by-product sales 副產品銷售   -t3i^&fj8  
capital 股本   {p/YCch,  
capital income 資本收益   W`L!N&fB  
capital outlay 資本支出   =~| :t&v=c  
capital stock 股本   36$[  
capital stock certificate 股票   Vb)zZ^va+  
carried down 移後   u\g,.C0  
carried forward 移下頁   I>"Ci(N  
cash 現金   7NF/]y4w  
cash account 現金賬戶   kGHC]Fb)  
cash in bank 存銀行現金   urZ8j?}c  
cash on delivery 交貨收款   $YM_G=k  
cash on hand 庫存現金   @8gEH+r  
cash payment 現金支付   g.C5r]=+&  
cash purchase 現購   {9'M0=  
cash sale 現沽   EW(J5/mn  
cashier 出?#123;員   w~+aW(2  
cashiers check 本票   {#hV D4$b  
certificate of deposit 存款單折   o4Q3<T7nI  
certificate of indebtedness 借據   >i~
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certified check 保付支票   fN[8N$1-  
certified public accountant 會計師   Ijedo/  
charges 費用   0I%: BT  
charge for remittances 匯水手續費   TV:<T R  
charter 營業執照   U^_D|$6  
chartered accountant 會計師   LWmB, Zf/  
chattles 動產   Mv|!2 [:  
check 支票   '`l K'5 ;  
che stub 支票存根   CqoG.1jJS  
closed account 己結清賬戶   J8Z0D:5  
closing 結算   m5-9yQ=.  
closing entries 結賬紀錄   Qv{,wytyO  
closing stock 期末存貨   QLr9dnA  
closing the book 結賬   :uK btoA  
columnar journal 多欄日記賬   YfDWM7x7,  
combination 聯合   jw>hk  
commission 佣金   E
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commodity 商品   ?R 'Y?b  
common stock 普通股   =m tY  
company 公司   h9CIZU[Nh  
compensation 賠償   ,8VU&?`<}  
compound interest 複利   <nzN$"%  
consignee 承銷人   4JMiyiW&  
consignment 寄銷   .+.j*>q>u  
consignor 寄銷人   G+WM`:v8%  
consolidated balance sheet 合併資產負債表   HEY4$Lf(I  
consolidated profit and loss account 合併損益表   @;)PSp*j  
consolidation 合併   npH?4S-8G  
construction cost 營建成本   ?F@%S3h.  
construction revenue 營建收入   O)#U ^  
contract 合同   |jG~,{  
control account 統制賬戶   j1U 5~%^  
copyright 版權   T>d.#  
corporation 公司   !Q%P %P<$  
cost 成本   Pe ~c  
cost accounting 成本會計   Y83GKh,*  
cost of labour 勞工成本   }iww:H-1  
cost of production 生產成本   :b/J\  
cost of manufacture 製造成本   2qU&l|>  
cost of sales 銷貨成本   ;Yts\4BSM  
cost price 成本價格   Qc"'8kt  
credit 貸方   !1Y&Y@ze  
credit note 收款通知單   j8$Zv%Ca%  
creditor 債權人   }31ZX  
crossed check 橫線支票   #&Is GyU  
current account 往來活期賬戶   Q*ju sm  
current asset 流動資產   Sc$UZ/qPT  
current liability 流動負債   HuI`#.MpWE  
current profit and loss 本期損益   {1Eu7l-4  
debit 借方   (q;bg1\UK  
debt 債務   Xu}U{x>  
debtor 債務人   GDhM<bVqM*  
deed 契據   /@YCA}|/  
deferred assets 遞延資產   }DjYGMrTB  
deferred liabilities 遞延負債   'Pd(\$ZY
 
delivery 交貨   ;_"U "?h_J  
delivery expense 送貨費   eN>0wd5{L  
delivery order 出貨單   *3+-W  
demand draft 即期匯票   1~yZ T  
demand note 即期票據   lK(Fg  
demurrage charge 延期費   @wN G  
deposit 存款   i*[n{=*l@  
deposit slip 存款單   WZewPn>#q  
depreciation 折舊   q31>uF  
direct cost 直接成本   )u} Q:`9  
direct labour 直接人工   :#{Xuy:  
director 董事   Zq"7,z7  
discount 折扣   A o/vp-e  
discount on purchase 進貨折扣   m VxO$A,  
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