[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。   ;mkkaW,D*  
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acceptance 承兌   'X^auyL  
account 賬戶   aD^$ v  
accountant 會計員   eU[g@Pq:Y  
accounting 會計   b:m+I  
accounting system 會計制度   +0'F@l   
accounts payable 應付賬款   K~N$s"Qx  
accounts receivable 應收賬款   ,/42^|=Z6O  
accumulated profits 累積利益   ,NSf  
adjusting entry ?#123;整記錄   UB/> Ro  
adjustment ?#123;整   WsI`!ez;D  
administration expense 管理費用   KdkA@>L!;  
advances 預付   9)Fx;GxL  
advertising expense 廣告費   Zxa.x ?:?n  
agency 代理   g 7\=  
agent 代理人   %rzPh<>e  
agreement 契約   2KlQ[z4Ir  
allotments 分配數   U2q6^z4l  
allowance 津貼   /jY u-H+C  
amalgamation 合併   >STtX6h  
amortization 攤銷   J|`0GDSn  
amortized cost 應攤成本   =]Wi a
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annuities 年金   :xd;=;q5  
applied cost 已分配成本   {&  o^p!  
applied expense 已分配費用   b;k
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applied manufacturing expense 己分配製造費用   /*K2i5&X  
apportioned charge 攤派費用   $></%S2g  
appreciation 漲價   o NtFYY  
article of association 公司章程   B,%Vy!o  
assessment 課稅   al2t\Iq90  
assets 資產   x:Y9z_)O  
attorney fee 律師費   v pI9TG  
audit 審計   _yg_?GH  
auditor 審計員   t]/eCsR  
average 平均數   y0zMK4b  
average cost 平均成本   d2rs +-  
bad debt 壞賬   iUx\3d,  
balance 餘額   OQVrg2A%(  
balance sheet 資產負債表   8>Cr6m   
bank account 銀行賬戶   );5o13h2  
bank balance 銀行結存   (]|h6aI'}  
bank charge 銀行手續費   8Zv``t61  
bank deposit 銀行存款   _P>YG<*"kQ  
bank discount 銀行貼現   U7r8FLl  
bank draft 銀行匯票   hXW` n*Zw  
bank loan 銀行借款   nM,:f)z  
bank overdraft 銀行透支   >=~\b  
bankers acceptance 銀行承兌   +vBi7#&  
bankruptcy 破產   5/meH[R\M  
bearer 持票人   S;|:ci<[=  
beneficiary 受益人   !`DRJ)h  
bequest 遺產   FFHq':v  
bill 票據   zLI0RI.Pe  
bill of exchange 匯票   bO '\QtW9  
bill of lading 提單   +#O+%!  
bills discounted 貼現票據   l$42MRi/  
bills payable 應付票據   WK~H]w  
bills receivable 應收票據   9&6juL  
board of directors 董事會   55[ 4)*  
bonds 債券   (O.%Xbx3  
bonus 紅利   e8 m,q~%#/  
book value 賬面價值   r*X,]\V0x  
bookkeeper 簿記員   VF]AH}H8I  
bookkeeping 簿記   |3H+b,M5  
branch office general ledger 支店往來賬戶   >lI7]hbIs  
broker 經紀人   U|^xr~q!f-  
brought down 接前   jHLs 5%  
brought forward 接上頁   ua\t5M5  
budget 預算   d ,<ni"  
by-product 副產品   =ily=j"hK  
by-product sales 副產品銷售   D6 B-#u!M  
capital 股本   gI+8J.AG=  
capital income 資本收益   D3pz69W  
capital outlay 資本支出   sD|l}f   
capital stock 股本   ."Ms7=  
capital stock certificate 股票   &|yLTx  
carried down 移後   0;Z|:\P\=  
carried forward 移下頁   ZsmOn#`=^}  
cash 現金    Fr%#  
cash account 現金賬戶   &|v)
 
cash in bank 存銀行現金   4{VO:(geZ  
cash on delivery 交貨收款   m]p{]6h  
cash on hand 庫存現金   Epzg|
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cash payment 現金支付   =c8}^3L~7  
cash purchase 現購   UaT%tv>}8#  
cash sale 現沽   qJey&_  
cashier 出?#123;員   d{z[46>  
cashiers check 本票   } ueFy<F  
certificate of deposit 存款單折   WT *"V<Z  
certificate of indebtedness 借據   $d?+\r:I{,  
certified check 保付支票   )G[byBa  
certified public accountant 會計師   ,_z79tC{s  
charges 費用   ]#/nn),Z  
charge for remittances 匯水手續費   `L1,JE` q  
charter 營業執照   j,IRUx13f  
chartered accountant 會計師   AtT7~cVe  
chattles 動產   Gnc`CyN:H  
check 支票   3JazQU  
che stub 支票存根   ,Oo`*'a[o7  
closed account 己結清賬戶   2TK \pfD  
closing 結算   iL/
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closing entries 結賬紀錄   FU`(mQ*Yd  
closing stock 期末存貨   %6K7uvTq  
closing the book 結賬   F^!D[:;jK  
columnar journal 多欄日記賬   cNll??j  
combination 聯合   0G%9 @^B  
commission 佣金   C@M-_Ud>Q  
commodity 商品   wj[yo S  
common stock 普通股   &L|oqXE0L  
company 公司   9QZa
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compensation 賠償   o3WOp80hz  
compound interest 複利   _&KqmQ8$7  
consignee 承銷人   )u?f| D  
consignment 寄銷   7iB!Uuc  
consignor 寄銷人   ?hoOSur+  
consolidated balance sheet 合併資產負債表   ,p2UshOmd
 
consolidated profit and loss account 合併損益表   _,3ljf?WQM  
consolidation 合併   _H]\  
construction cost 營建成本   1" '3/MFQ8  
construction revenue 營建收入   JsaXI:%1  
contract 合同   q^X7x_  
control account 統制賬戶   Y,]Lk<Hm3  
copyright 版權   kc'$4 J4Tw  
corporation 公司   8$FH;=  
cost 成本   mF~T ?L"  
cost accounting 成本會計   0TN28:hcD  
cost of labour 勞工成本   Bfb~<rs[  
cost of production 生產成本   vu0Ql1  
cost of manufacture 製造成本   {i;,Io7W  
cost of sales 銷貨成本   y
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cost price 成本價格   @2(u=E:^  
credit 貸方   RB>=#03  
credit note 收款通知單   )W\) 37=.  
creditor 債權人   uHbg&eW  
crossed check 橫線支票   7H H  
current account 往來活期賬戶   Z[O hZ 9  
current asset 流動資產   HZrA}|:h  
current liability 流動負債   y4\X~5kU  
current profit and loss 本期損益   O>`k@X@9/  
debit 借方   &1\/B  
debt 債務   |mT%IR  
debtor 債務人   dJuyJl$*  
deed 契據   ~!uX"F8Xl  
deferred assets 遞延資產   kD#T_d  
deferred liabilities 遞延負債   Y1r$;;sH  
delivery 交貨   ,%!m%+K9a  
delivery expense 送貨費   g-3^</_fZ  
delivery order 出貨單   ;@+| ]I  
demand draft 即期匯票   ]w*"KG!(  
demand note 即期票據   xd?=#d  
demurrage charge 延期費   !Uiq3s`1T  
deposit 存款   s,R:D).  
deposit slip 存款單   u%-]-:c  
depreciation 折舊   *qpFtBg  
direct cost 直接成本   Y7GsL7I  
direct labour 直接人工   txEN7!  
director 董事   HDm]njF%qQ  
discount 折扣   .zb  
discount on purchase 進貨折扣   _\AQJ?<M  
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