[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。   z%8`F%2  
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acceptance 承兌   Cn~VJ,l g  
account 賬戶   xMjhC;i{  
accountant 會計員   L7rgkxI7k*  
accounting 會計   rN}pi@  
accounting system 會計制度   1/M^7Vb.  
accounts payable 應付賬款   m_)-  
accounts receivable 應收賬款   <P h50s4  
accumulated profits 累積利益   4Zbn8GpC  
adjusting entry ?#123;整記錄   )'+[,z ;s  
adjustment ?#123;整   Cbff:IP  
administration expense 管理費用   'nTlCYT  
advances 預付   syl7i>P  
advertising expense 廣告費   +e{ui +  
agency 代理  
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agent 代理人   #[prG  
agreement 契約   cW%)C.M  
allotments 分配數   cGlN*GJ*H  
allowance 津貼   ]Y[N=
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amalgamation 合併   ~B;}jI]d[  
amortization 攤銷   )>ZT{eF  
amortized cost 應攤成本   5A0]+)5E8  
annuities 年金   Q
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applied cost 已分配成本   ;Nn(  
applied expense 已分配費用   Ae>+Fcv  
applied manufacturing expense 己分配製造費用   o/{`\4  
apportioned charge 攤派費用   u@_|4Bp,"  
appreciation 漲價   @[r[l#4yUi  
article of association 公司章程   rI$NNk'A  
assessment 課稅   #*iUZo  
assets 資產   rH7Cv/Y  
attorney fee 律師費   : @|Rj_S;  
audit 審計   K#OL/2^ 5  
auditor 審計員   ~@'wqGTp  
average 平均數   B?j t?  
average cost 平均成本   OJe!K:  
bad debt 壞賬   Mq0MtC6-  
balance 餘額   IW\^-LI.  
balance sheet 資產負債表   u9"kF  
bank account 銀行賬戶   ]+I9{%zB%8  
bank balance 銀行結存   rj=as>6B  
bank charge 銀行手續費   yQh O-jT  
bank deposit 銀行存款   M(C">L]8  
bank discount 銀行貼現   Biv)s@"f-Q  
bank draft 銀行匯票   [cB^6v  
bank loan 銀行借款   %+'Ex]B  
bank overdraft 銀行透支  
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bankers acceptance 銀行承兌   c6:uM 1V {  
bankruptcy 破產   N@|<3R!N*e  
bearer 持票人   XM\\ Imw  
beneficiary 受益人   a>v *  
bequest 遺產   0qN`-0Yk  
bill 票據   A+l(ew5Lw$  
bill of exchange 匯票   V|YQhd0kv  
bill of lading 提單   [5&k{*}}  
bills discounted 貼現票據   j@4MV^F2c  
bills payable 應付票據   z6`0Uv~  
bills receivable 應收票據   qx#M6\L!  
board of directors 董事會   `KZV@t  
bonds 債券   daSe
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bonus 紅利   Wc@ ,#v  
book value 賬面價值   t'2A)S  
bookkeeper 簿記員   bSe\d~{  
bookkeeping 簿記   T";evM66  
branch office general ledger 支店往來賬戶   KS *,'hvY  
broker 經紀人   ?|ZbQz(bL  
brought down 接前   UNDl&C2vz  
brought forward 接上頁   .))g]CH  
budget 預算   c'Z=uL<Rm  
by-product 副產品   Mxl;Im]!`.  
by-product sales 副產品銷售   WaB0?jI  
capital 股本   sywuS  
capital income 資本收益   Q"I(3 tp9[  
capital outlay 資本支出   uX-^9t  
capital stock 股本   s)WA9PiC  
capital stock certificate 股票   xgxfPcI  
carried down 移後   V0^{Ss1M  
carried forward 移下頁   [!)
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cash 現金   u[**,.Ecg  
cash account 現金賬戶  
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cash in bank 存銀行現金   $.D)Llcq  
cash on delivery 交貨收款   ;O7"!\  
cash on hand 庫存現金   M-t9M~  
cash payment 現金支付   M0$MK>  
cash purchase 現購   a]p9[Nk  
cash sale 現沽   #Z J 1\Ov  
cashier 出?#123;員   [)
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cashiers check 本票   3zB'AG3b  
certificate of deposit 存款單折   8y27O  
certificate of indebtedness 借據   :
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certified check 保付支票   E 3 % ~!ZC  
certified public accountant 會計師   VzXVy)d  
charges 費用   rN9qH  
charge for remittances 匯水手續費   G_1r&[N3  
charter 營業執照   _.9 5>`  
chartered accountant 會計師   +q pW"0[  
chattles 動產   g(pr.Dw6  
check 支票   jSpj6:@B  
che stub 支票存根   CcUF)$kz  
closed account 己結清賬戶   8gavcsVE[  
closing 結算   GTLS0l)  
closing entries 結賬紀錄   ^`!+7!  
closing stock 期末存貨   XncX2E4E  
closing the book 結賬   AO8 #l YP?  
columnar journal 多欄日記賬   *OA(v^@tx7  
combination 聯合   LM eI[Ji  
commission 佣金   :6o%x0l  
commodity 商品   X{x(p  
common stock 普通股   
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company 公司   e
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compensation 賠償   ?wHhBh-Q  
compound interest 複利   ZV--d'YiEm  
consignee 承銷人   :m`D  
consignment 寄銷   m}z6Bbis0  
consignor 寄銷人   )(,O~w  
consolidated balance sheet 合併資產負債表   Stwg[K0<  
consolidated profit and loss account 合併損益表   {

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consolidation 合併   z6)N![X  
construction cost 營建成本   ,Vq$>T@z  
construction revenue 營建收入   [\3ZMH *  
contract 合同   w4P;Z-Cd  
control account 統制賬戶   ho$}#o  
copyright 版權   9C)VW  
corporation 公司   oh-EEo4,  
cost 成本   EPJ>@A>;D  
cost accounting 成本會計   *f 7rLM*  
cost of labour 勞工成本   +ZbNSN=  
cost of production 生產成本   __eB 7]#E  
cost of manufacture 製造成本   xxs +=.2  
cost of sales 銷貨成本   693"Pg8b  
cost price 成本價格   07Yak<+~  
credit 貸方   .nZKy't   
credit note 收款通知單   <cOjtq,0  
creditor 債權人   2FZT  
crossed check 橫線支票   kBqgz|jE%  
current account 往來活期賬戶   j_5&w Znq  
current asset 流動資產   |Ogh-<|<  
current liability 流動負債   hq ln6m  
current profit and loss 本期損益    Y:/p0o  
debit 借方   J;~YD$  
debt 債務   G>"n6v'^d  
debtor 債務人   8o+:|V~X  
deed 契據   2T}>9X  
deferred assets 遞延資產   =~JVU  
deferred liabilities 遞延負債   c3GBY@m  
delivery 交貨   +EjXoW7V  
delivery expense 送貨費   CK
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delivery order 出貨單   _`p-^I  
demand draft 即期匯票   J-/w{T8:  
demand note 即期票據   -ysNo4#e&  
demurrage charge 延期費   Ej)7
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deposit 存款   3|!3R'g/ >  
deposit slip 存款單   qqo#H O  
depreciation 折舊    OLIMgc(W  
direct cost 直接成本   -HGRrWS  
direct labour 直接人工   mKu,7nMvF  
director 董事   Pk;/4jt4  
discount 折扣   Y2tVq})!  
discount on purchase 進貨折扣   |=ph&9  
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