[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。   ~k-'  
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acceptance 承兌   *0 Z6H-Do,  
account 賬戶   J%|;  
accountant 會計員   GD)paTwO<  
accounting 會計   Z.!<YfA)  
accounting system 會計制度   kr|r-N`  
accounts payable 應付賬款   FyWf`XTO  
accounts receivable 應收賬款   s8[(   
accumulated profits 累積利益   H! 5Ka#B  
adjusting entry ?#123;整記錄   YgjW%q   
adjustment ?#123;整   X@}7 #Vt  
administration expense 管理費用   0^Vw^] w  
advances 預付   rp dv{CUp7  
advertising expense 廣告費   j>?nL~{  
agency 代理   =,q/FY:  
agent 代理人   0tL5t7/Gr  
agreement 契約   %'h:G Bkd  
allotments 分配數   ,mvFeo;@f  
allowance 津貼   l3BN,HNv+  
amalgamation 合併   6Iv};f"Y  
amortization 攤銷   r>|S4O  
amortized cost 應攤成本   }Hg\ tj}i  
annuities 年金   iG"v  
applied cost 已分配成本   ,1B4FAR&  
applied expense 已分配費用   Z:,\FB_U  
applied manufacturing expense 己分配製造費用   x=a#|]ngG  
apportioned charge 攤派費用   aM1WC 'c&)  
appreciation 漲價   "Dk@-Ac  
article of association 公司章程   ~,};FI  
assessment 課稅   j DEym&-  
assets 資產   -c1-vGW/  
attorney fee 律師費   LgX2KU"  
audit 審計   %%n& z6w-  
auditor 審計員   /O$~)2^h  
average 平均數   A{B$$7%  
average cost 平均成本   W^Fkjqpv  
bad debt 壞賬   f % t N2k  
balance 餘額   F=5vAv1  
balance sheet 資產負債表   ]j,o!|rx7  
bank account 銀行賬戶   5uSg]2:  
bank balance 銀行結存   e@vZg8Ie  
bank charge 銀行手續費   }id)~h_@  
bank deposit 銀行存款   i !sVQ(:  
bank discount 銀行貼現   kSol%C  
bank draft 銀行匯票   
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bank loan 銀行借款   N4
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bank overdraft 銀行透支   Y>FLc* h  
bankers acceptance 銀行承兌   }*%=C!m4R!  
bankruptcy 破產   r/0#D+A  
bearer 持票人   :N^B54o%6  
beneficiary 受益人  
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bequest 遺產   --TH6j"  
bill 票據   0QquxYYw,  
bill of exchange 匯票   E=S_1  
bill of lading 提單   XPq`;<G  
bills discounted 貼現票據   pX>wMc+  
bills payable 應付票據   KYKF$@ <G  
bills receivable 應收票據   u 1}dHMoX~  
board of directors 董事會   yGWl8\,j0  
bonds 債券   7KRNTnd  
bonus 紅利   [a$1{[|)  
book value 賬面價值   H3d|eO4+W  
bookkeeper 簿記員   #z.\
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bookkeeping 簿記   ~e,K  
branch office general ledger 支店往來賬戶   :mCGY9d4L  
broker 經紀人   }V.fY3J-  
brought down 接前   OEbZs-:  
brought forward 接上頁   ;YQ6X>
 
budget 預算   wV$V X  
by-product 副產品   l,A\]QDvl  
by-product sales 副產品銷售   R*LPwJuv  
capital 股本   iK'A m.o+  
capital income 資本收益   1uA-!T*e>  
capital outlay 資本支出   P??pWzb6HH  
capital stock 股本   E6G;fPd= E  
capital stock certificate 股票   yfFe%8w_vw  
carried down 移後   "4smW>f:%  
carried forward 移下頁   U;.cXU{  
cash 現金   tC f@v'1t  
cash account 現金賬戶   ^( C,LVP<  
cash in bank 存銀行現金   l`0JL7  
cash on delivery 交貨收款   \[+':o`LH  
cash on hand 庫存現金   *x2u  
cash payment 現金支付   :t+LuH g  
cash purchase 現購   c-@EHv  
cash sale 現沽   55>+%@$,a  
cashier 出?#123;員   #^i+'Z=L  
cashiers check 本票   5=8_Le  
certificate of deposit 存款單折   l~kxK.Ru  
certificate of indebtedness 借據   +`m0i1uI3  
certified check 保付支票   'e x/IqbK  
certified public accountant 會計師   \4*i;a.kU  
charges 費用   rHjR 4q  
charge for remittances 匯水手續費   b
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charter 營業執照   -M[BC~!0;  
chartered accountant 會計師   L`^v"W()  
chattles 動產   )s 1 Ei9J  
check 支票   2V+[:>F  
che stub 支票存根   <sGioMr  
closed account 己結清賬戶   _1$+S0G;  
closing 結算   GCcSI;w  
closing entries 結賬紀錄   @ eP[*Q  
closing stock 期末存貨   iqXsDgkr  
closing the book 結賬   63i&e/pv  
columnar journal 多欄日記賬   Xd~lifF  
combination 聯合   ><6g-+*k  
commission 佣金   5M3)7  
commodity 商品   (%M:=zm  
common stock 普通股   gp{P _  
company 公司   O}lqY?0*  
compensation 賠償   9'p p
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compound interest 複利   (
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consignee 承銷人   5hiuBf<  
consignment 寄銷   <jVk}gi)Jp  
consignor 寄銷人   o`ODz[04  
consolidated balance sheet 合併資產負債表   +n8,=}  
consolidated profit and loss account 合併損益表   OPKmYzf@b  
consolidation 合併   N_.`5I;e  
construction cost 營建成本   X^0jS  
construction revenue 營建收入   E|B1h!!\c  
contract 合同   lCK:5$ z0  
control account 統制賬戶   )#cGePA  
copyright 版權   sWLH"'Z  
corporation 公司   kca  Y  
cost 成本   &\r_g!Mh  
cost accounting 成本會計   QV%eTA  
cost of labour 勞工成本   l)1ySX&BU  
cost of production 生產成本   v|>'m#Ln2  
cost of manufacture 製造成本   MWc{7,  
cost of sales 銷貨成本   @/?$ZX/e[  
cost price 成本價格   h"Q&E'0d  
credit 貸方   HR k^KB  
credit note 收款通知單   rMUQh~a/  
creditor 債權人   Wuji'sxTs  
crossed check 橫線支票   |<7nf75c}  
current account 往來活期賬戶   ( e(<4-&  
current asset 流動資產   Dr"F5Wbg  
current liability 流動負債   zd[cp@  
current profit and loss 本期損益   <H!;/p/S  
debit 借方   gLv";"4S  
debt 債務   ?Wp{tB9N0  
debtor 債務人   hLLg  
deed 契據   ^S`c-N  
deferred assets 遞延資產   <0)@Ikhx  
deferred liabilities 遞延負債   1hgmlY`  
delivery 交貨  
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delivery expense 送貨費   8DNGqaH;dt  
delivery order 出貨單   jvos)$;L-  
demand draft 即期匯票   W*|U  
demand note 即期票據   %(wa~:m+S-  
demurrage charge 延期費    0bk09
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deposit 存款   .:s**UiDR  
deposit slip 存款單   s"]LQM1|  
depreciation 折舊   Ndx ]5  
direct cost 直接成本   X<"W@  
direct labour 直接人工   g8w5X!Z  
director 董事   ^k?Ig.m  
discount 折扣   +Gvf5+ 5VR  
discount on purchase 進貨折扣   +hS}msu'  
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