[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。   V{KjRSVf=  
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acceptance 承兌   9KXym
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account 賬戶   AQ-mE9>P  
accountant 會計員   o5>/}wIf  
accounting 會計   # 2d,U\_  
accounting system 會計制度   s){Q& E~X  
accounts payable 應付賬款   0X.TF  
accounts receivable 應收賬款   :H{Bb{B%  
accumulated profits 累積利益   \F[ n`C"Is  
adjusting entry ?#123;整記錄   kr#I{gF  
adjustment ?#123;整   5|CzX X#U  
administration expense 管理費用   R^w}o,/  
advances 預付   &uPDZ#C-  
advertising expense 廣告費   fO#?k<p  
agency 代理   1XCmMZ  
agent 代理人   `y'aH 'EEd  
agreement 契約   gNTh% e  
allotments 分配數   I:nI6gF  
allowance 津貼   A$Wx#r7)  
amalgamation 合併   'v\j.j/i  
amortization 攤銷   1ADv?+j)A/  
amortized cost 應攤成本   NK~PcdGl  
annuities 年金   u-kZW1wrQ  
applied cost 已分配成本   _1P`]+K\D$  
applied expense 已分配費用   (oF-O{  
applied manufacturing expense 己分配製造費用   b]w[*<f?  
apportioned charge 攤派費用   qT$)Rb&  
appreciation 漲價   ;t|,nz4kJ  
article of association 公司章程   dKb ^x^  
assessment 課稅   V7BsEw  
assets 資產   ~ibF M5m  
attorney fee 律師費   VxkEez'|  
audit 審計   X>}@EH
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auditor 審計員   [NL -!  
average 平均數   5E`JD  
average cost 平均成本   w?_`/oqd|  
bad debt 壞賬   Uh}+"h5  
balance 餘額   l**3%cTb  
balance sheet 資產負債表   4j
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bank account 銀行賬戶   N2T&,&,t  
bank balance 銀行結存   D!S8oKW  
bank charge 銀行手續費   7u|%^Ao6  
bank deposit 銀行存款   ,aWCiu}  
bank discount 銀行貼現   w]}f6VlEl  
bank draft 銀行匯票  
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bank loan 銀行借款   FJ}gUs{m  
bank overdraft 銀行透支   1)'Iu`k/  
bankers acceptance 銀行承兌   2 ^oGwx @  
bankruptcy 破產   SetX#e?q~  
bearer 持票人   cN5"i
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beneficiary 受益人   e:BDQU  
bequest 遺產   u3ST ;  
bill 票據   H~eGgm;p  
bill of exchange 匯票   %7 /,m  
bill of lading 提單   ~pRs-  
bills discounted 貼現票據   :mP9^Do2;  
bills payable 應付票據   W6i3Psjsw  
bills receivable 應收票據   6m@0;Ht  
board of directors 董事會   >O3IfS(l  
bonds 債券   ??j&i6sp  
bonus 紅利   4dD2{M  
book value 賬面價值   :xtT )w  
bookkeeper 簿記員   ni<[G0#T  
bookkeeping 簿記   83Uw  
branch office general ledger 支店往來賬戶   9>;} /*:H  
broker 經紀人   3 1k
 
brought down 接前   &}E:jt}  
brought forward 接上頁   .zIgbv s  
budget 預算   NNmM#eB:4  
by-product 副產品   E?_ zZ2  
by-product sales 副產品銷售   Cx,-_  
capital 股本   l CHo+>\Z  
capital income 資本收益    %jTw  
capital outlay 資本支出   'B,KFA<
 
capital stock 股本   J)KnE2dw5  
capital stock certificate 股票   3e *-\TP-  
carried down 移後   %mu>-hac  
carried forward 移下頁   c;^A)_/  
cash 現金   Qh8C,"a  
cash account 現金賬戶   ^N{k6
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cash in bank 存銀行現金   gvlFumg
2  
cash on delivery 交貨收款   7 OWsHlU  
cash on hand 庫存現金   x9D/s`!  
cash payment 現金支付   %{"dP%|w4}  
cash purchase 現購   O+b6lg)q  
cash sale 現沽   7O$ &  
cashier 出?#123;員   j76%UG\
Ga  
cashiers check 本票   |EEi&GOR(y  
certificate of deposit 存款單折   ]'g:B p  
certificate of indebtedness 借據   WN\PX!K9  
certified check 保付支票   WL:0R>0  
certified public accountant 會計師   -yl;3K]l  
charges 費用   SiR\a!,C  
charge for remittances 匯水手續費   0qR$J  
charter 營業執照   EZ{\D!_Y  
chartered accountant 會計師   _A3X6  
chattles 動產   A%n?}  
check 支票   c=aO5 (i0  
che stub 支票存根   rs_h}+6"s  
closed account 己結清賬戶   *:
S~C  
closing 結算   | k}e&Q_/G  
closing entries 結賬紀錄   m9!DOL1pl  
closing stock 期末存貨   _r5wF(Y?7  
closing the book 結賬   uJ8x  
columnar journal 多欄日記賬   K_&_z  
combination 聯合   |]tZ hI"3<  
commission 佣金   ?;RD u[eD  
commodity 商品   =f `=@]  
common stock 普通股   %qi%$  
company 公司   KSsWjF}d  
compensation 賠償   bl$j%gI%,  
compound interest 複利   `I#`:hj  
consignee 承銷人   3HKxYvc C  
consignment 寄銷    p[Hr39o  
consignor 寄銷人   & g$rrpTzv  
consolidated balance sheet 合併資產負債表   o3\
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consolidated profit and loss account 合併損益表   cd&B?\I  
consolidation 合併   &?r*p0MQC  
construction cost 營建成本   +ouY  
construction revenue 營建收入   DJ|BM+  
contract 合同   e96#2A5f  
control account 統制賬戶   i*68-n  
copyright 版權   +f$Z-U1H/  
corporation 公司   m w
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cost 成本   kC31$jMC3!  
cost accounting 成本會計   A_i zSzC1  
cost of labour 勞工成本   !t%Q{`p  
cost of production 生產成本   #fj[kq)&S  
cost of manufacture 製造成本   l?<q YjI  
cost of sales 銷貨成本   W0|_]"K-  
cost price 成本價格   Y$+QNi  
credit 貸方   k}s+ca!B  
credit note 收款通知單   b}}y=zO|$  
creditor 債權人   Bj8<@~bX:L  
crossed check 橫線支票   "/!'9na{QL  
current account 往來活期賬戶   6%UY1Q.?  
current asset 流動資產   C]Q>*=r  
current liability 流動負債   PT05DH  
current profit and loss 本期損益   vzcz<i )  
debit 借方   IX.sy  
debt 債務   N3Z@cp  
debtor 債務人   5QOZ%9E&M  
deed 契據   k,lqT>C  
deferred assets 遞延資產   m/{Y]D{2  
deferred liabilities 遞延負債   ]zcV]Qj$~  
delivery 交貨   cyBW0w V1  
delivery expense 送貨費   nzWQQra|?  
delivery order 出貨單   /3F<=zikO  
demand draft 即期匯票   1@@y]s_.a  
demand note 即期票據   2m_H*1HJ  
demurrage charge 延期費   71*>L}H  
deposit 存款   =1IEpxh%  
deposit slip 存款單   @.1Qs`pt  
depreciation 折舊   m#;.yR  
direct cost 直接成本   c&b/Joi7@  
direct labour 直接人工   y qkX:jt  
director 董事   #w;;D7{@m  
discount 折扣   *0\k Z,#BJ  
discount on purchase 進貨折扣   JSRg? p\  
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