[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。   2"Wq
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acceptance 承兌   xBc|rqge  
account 賬戶   8g!79q\c4  
accountant 會計員   'A.5T%n-  
accounting 會計   $Z]@N nA9N  
accounting system 會計制度   5o 5DG  
accounts payable 應付賬款   ;@ixrj0u  
accounts receivable 應收賬款   PkyX,mr#1  
accumulated profits 累積利益   ~Y g)
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adjusting entry ?#123;整記錄   L5 Cfa-  
adjustment ?#123;整   ;f[##=tm  
administration expense 管理費用   L-E?1qhP>  
advances 預付   yp$jLBA  
advertising expense 廣告費   #~/9cVm$  
agency 代理   z-kv{y*Hu  
agent 代理人   qOy(dG g  
agreement 契約   G\MeJSt*  
allotments 分配數    rn( drG  
allowance 津貼   |wv+g0]Pg^  
amalgamation 合併   x3FB`3y~s  
amortization 攤銷   )@I] Rk?  
amortized cost 應攤成本   6M7GPHah  
annuities 年金   ysG1{NOl  
applied cost 已分配成本   Q njK<}M9  
applied expense 已分配費用   ^j${#Q  
applied manufacturing expense 己分配製造費用   \^9n&MonM  
apportioned charge 攤派費用   \8<[P(!3  
appreciation 漲價   de2G"'F  
article of association 公司章程   lJ=EP.T  
assessment 課稅   =dHdq D  
assets 資產   .wq j
 
attorney fee 律師費   &l]F&-  
audit 審計   ]5QXiF8`  
auditor 審計員   aWRi`poZT
 
average 平均數   /D^ g
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average cost 平均成本   5lD`qY  
bad debt 壞賬   k6z ]-XG  
balance 餘額   tlD^"eq4:  
balance sheet 資產負債表   /KC^x=Xv:  
bank account 銀行賬戶   Mx6 yk,  
bank balance 銀行結存   iR9duP+  
bank charge 銀行手續費   +U J~/XV  
bank deposit 銀行存款   Hs8JJGXWB  
bank discount 銀行貼現   K]B`&ih  
bank draft 銀行匯票   Q.eD:
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bank loan 銀行借款   ]?T^tJ  
bank overdraft 銀行透支   m%})H"5  
bankers acceptance 銀行承兌   m?yztm~u  
bankruptcy 破產   (?'vT%  
bearer 持票人   PR! 0=E*}  
beneficiary 受益人   Ig?9"{9p  
bequest 遺產   HU/4K7e`  
bill 票據   9]
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bill of exchange 匯票   b49h @G  
bill of lading 提單   6p&2A  
bills discounted 貼現票據   q{   
bills payable 應付票據   :d35?[  
bills receivable 應收票據   zQ,M795@EA  
board of directors 董事會   "{E%Y*  
bonds 債券   9e Hq
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bonus 紅利   ^4,LIIUj  
book value 賬面價值   LqI&1$#  
bookkeeper 簿記員   /^jl||'H,:  
bookkeeping 簿記   ._j?1Fw`  
branch office general ledger 支店往來賬戶   1>\V>g
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broker 經紀人   QA^FP8!j  
brought down 接前   $Lbamg->E  
brought forward 接上頁   'j{o!T0  
budget 預算   GY@:[u.&  
by-product 副產品   G?LC!9MB  
by-product sales 副產品銷售   ^fO9oPM|  
capital 股本   j~.tyxOq#  
capital income 資本收益   .Ow8C  
capital outlay 資本支出   wsQuJrG  
capital stock 股本   !PeSnO  
capital stock certificate 股票   6A=k;do  
carried down 移後   R#y"SxD()  
carried forward 移下頁   JQej$=*  
cash 現金   Tr}XG  
cash account 現金賬戶   PU%f`)  
cash in bank 存銀行現金   >0iCQKq  
cash on delivery 交貨收款   XefmC6X  
cash on hand 庫存現金   fD\Fq'29{  
cash payment 現金支付   Zw{?^6;cS  
cash purchase 現購   3:#6/@wQ  
cash sale 現沽   =(\BM')l  
cashier 出?#123;員   h$9ut@I  
cashiers check 本票   /%jX=S.5h<  
certificate of deposit 存款單折   x%ccNP0  
certificate of indebtedness 借據   `S-%}eUv  
certified check 保付支票   RS&BS;  
certified public accountant 會計師   nvwf!iU6  
charges 費用   :|ahu  
charge for remittances 匯水手續費   C,mfA%63  
charter 營業執照   qgfP6W$  
chartered accountant 會計師   hW!n"qU  
chattles 動產   `Xeiz'~f8  
check 支票   ,gG RCp  
che stub 支票存根   Q1yXdw  
closed account 己結清賬戶   .)WEg|D0Ku  
closing 結算   ,UVu.RjXN  
closing entries 結賬紀錄   `j
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closing stock 期末存貨   h0dZr-c  
closing the book 結賬   "LkBN0D  
columnar journal 多欄日記賬   ]o=ON95ja  
combination 聯合   +03/A`PKrB  
commission 佣金   o+XQMg  
commodity 商品   kMLJa=]$  
common stock 普通股   7p!ROl^  
company 公司   R: Ih#2R  
compensation 賠償   &\cS{35  
compound interest 複利   q o^mp  
consignee 承銷人   [Pjitw/?  
consignment 寄銷   @'M"c q  
consignor 寄銷人   @VG@|BQWa  
consolidated balance sheet 合併資產負債表   o-l-Z|)7  
consolidated profit and loss account 合併損益表   :O&jm.2m  
consolidation 合併   >O rIY  
construction cost 營建成本   l.g.O>1   
construction revenue 營建收入   0nkC%j  
contract 合同   I#;dS!W"'  
control account 統制賬戶   ]s )Y ">6  
copyright 版權   9MI9$s2y  
corporation 公司    #XqCz >Z  
cost 成本   S|@/"?DC  
cost accounting 成本會計   |`o1B;lc  
cost of labour 勞工成本   @K*W3& TO  
cost of production 生產成本   ~a_X 7
 
cost of manufacture 製造成本   Os9EMU$  
cost of sales 銷貨成本   !m-`~3P#l,  
cost price 成本價格   P?|\Ig1Gk
 
credit 貸方   <Ist^h+o  
credit note 收款通知單    -K8F$\W  
creditor 債權人   E11C@%  
crossed check 橫線支票   rMjb,2*rC7  
current account 往來活期賬戶   p"jze3mF  
current asset 流動資產   H7Z`aQC  
current liability 流動負債   ]63! Wc  
current profit and loss 本期損益   1HAnOy0   
debit 借方   coPdyw'9&  
debt 債務   C$C>RYE?.  
debtor 債務人   m 0h,!  
deed 契據   :wg=H  
deferred assets 遞延資產   9c,/490Q  
deferred liabilities 遞延負債   cjg~?R  
delivery 交貨   > cWE@P  
delivery expense 送貨費   A! HJ  
delivery order 出貨單   X2%(=B  
demand draft 即期匯票   emrA!<w!W  
demand note 即期票據   \SO)|M>.a  
demurrage charge 延期費   TKGaGMx6@  
deposit 存款   !plu;w  
deposit slip 存款單   OUGkam0UK  
depreciation 折舊   \.H9e/vU`  
direct cost 直接成本   -gba&B+D"  
direct labour 直接人工   -+Yark  
director 董事   #s\kF *  
discount 折扣   b30Jr2[  
discount on purchase 進貨折扣   7D:rq 8$\  
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