[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。   WW/m /+  
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acceptance 承兌   L ]'CA^N  
account 賬戶   EHM 7=|#  
accountant 會計員   Xg#([}b  
accounting 會計   U"G+su->e  
accounting system 會計制度   lMf5F8  
accounts payable 應付賬款   0#nXxkw  
accounts receivable 應收賬款   Y##P9^zH1  
accumulated profits 累積利益   -Af`AX  
adjusting entry ?#123;整記錄   lGgKzi9VD  
adjustment ?#123;整   Gjh7cm>  
administration expense 管理費用   6Z}))*3 9  
advances 預付   Z- Ae'ym  
advertising expense 廣告費   &otgN<H9  
agency 代理   ~Q\ZDMTK  
agent 代理人   g2_df3Q  
agreement 契約   /[T8/7;_l  
allotments 分配數   j_<n~ri-  
allowance 津貼   @Oay$gP{T  
amalgamation 合併   VDN]P3   
amortization 攤銷   3CRBu:)m  
amortized cost 應攤成本  
srA ~gzF  
annuities 年金   /Bu5kBC  
applied cost 已分配成本   xeh|u"5  
applied expense 已分配費用   ^>28>!"1  
applied manufacturing expense 己分配製造費用   6%y: hLT  
apportioned charge 攤派費用   k&;L(D  
appreciation 漲價   W5;sps  
article of association 公司章程   IbQ~f+y&2  
assessment 課稅   Vjd =F .V+  
assets 資產   >k-poBw  
attorney fee 律師費   Om~C0  
audit 審計   GlZDuU  
auditor 審計員   1mM52q.R4  
average 平均數   }7v2GfE
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average cost 平均成本   fX|,s2-FW  
bad debt 壞賬   j!H?dnE||  
balance 餘額   *(IO<KAg8  
balance sheet 資產負債表   %Qb
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bank account 銀行賬戶   <K'gvMG[  
bank balance 銀行結存   xKux5u_  
bank charge 銀行手續費   l<6/ADuS  
bank deposit 銀行存款   %>z}P
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bank discount 銀行貼現   (*gpa:Sc  
bank draft 銀行匯票   m%3Kq%?O  
bank loan 銀行借款   *?'T8yf^  
bank overdraft 銀行透支   sl 5wX  
bankers acceptance 銀行承兌   Ymvd=F   
bankruptcy 破產   R[t[M}q  
bearer 持票人   NQD b;5:  
beneficiary 受益人   i 9"1  
bequest 遺產   R/|o?qTrj  
bill 票據   P.7B]&T6  
bill of exchange 匯票   HOG7||&y  
bill of lading 提單   Z%=E/xT  
bills discounted 貼現票據   p}uw-$O  
bills payable 應付票據   -nSqB{s!SD  
bills receivable 應收票據   p04w83 jX  
board of directors 董事會   ^j7pF.j  
bonds 債券   H[Cn@XE  
bonus 紅利   PGGJpD?  
book value 賬面價值   0qd`Pf  
bookkeeper 簿記員   N Krk*I"G  
bookkeeping 簿記   2XpGgG`2`C  
branch office general ledger 支店往來賬戶   x.RZ!V-  
broker 經紀人   Ek0.r)Nw  
brought down 接前   (PF (,B  
brought forward 接上頁   \ZH=$c*W  
budget 預算   n
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by-product 副產品   ?`$4ZDM  
by-product sales 副產品銷售   <s>SnOD  
capital 股本   ?K"]XXsI  
capital income 資本收益   $mlcaH  
capital outlay 資本支出   ?1sY S  
capital stock 股本   S;~_9i]upe  
capital stock certificate 股票   |zE7W  
carried down 移後   \D=B-dREq  
carried forward 移下頁   mx2 Jt1  
cash 現金   RB2u1]l  
cash account 現金賬戶   ,D1QJPM  
cash in bank 存銀行現金   H2}i .  
cash on delivery 交貨收款   *: (t.iL  
cash on hand 庫存現金   m" GrpE3  
cash payment 現金支付   *h1@eJHMz  
cash purchase 現購   o^D
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cash sale 現沽   !O*n6}nPE  
cashier 出?#123;員   (WC<XKf  
cashiers check 本票   7w|s8B  
certificate of deposit 存款單折   CAO$Z t  
certificate of indebtedness 借據   n$QFj'  
certified check 保付支票   p-Ju&4fS  
certified public accountant 會計師    _+i-)  
charges 費用   bmLNR  
charge for remittances 匯水手續費   7VraWW`H'  
charter 營業執照   81&!!qhfS  
chartered accountant 會計師   ]@EjKgs  
chattles 動產   53A=Ogk8S  
check 支票   4|qp&%9-  
che stub 支票存根   ^]HwStn&=  
closed account 己結清賬戶   #,sJd^uI  
closing 結算   W+vm!7wX0  
closing entries 結賬紀錄   TocqoYX{{  
closing stock 期末存貨   ^*W3{eyi(L  
closing the book 結賬   Vufw:}i+^  
columnar journal 多欄日記賬   (@ Bw@9  
combination 聯合   UOyP6ej  
commission 佣金   7^1ikmYY
 
commodity 商品   ]?2AFkF  
common stock 普通股   ,=FYf|Z  
company 公司   .*,Z cO  
compensation 賠償   r*Mm5QozA  
compound interest 複利   lWR  
consignee 承銷人   Uvp?HZ\Z  
consignment 寄銷   a[/p(O  
consignor 寄銷人   Ur@3_F  
consolidated balance sheet 合併資產負債表   R9HRbVBJf  
consolidated profit and loss account 合併損益表   shD$,! k  
consolidation 合併   u^uW<.#z  
construction cost 營建成本   &8N\ 6K=  
construction revenue 營建收入   mEA w^  
contract 合同   tU(6%zvR  
control account 統制賬戶   "H({kmR  
copyright 版權   C9fJLCufC  
corporation 公司   x?k6ek  
cost 成本   C]k\GlhB  
cost accounting 成本會計   Y9Pb  
cost of labour 勞工成本   Y\rKw!u_!  
cost of production 生產成本   =J:~AD#  
cost of manufacture 製造成本   ?FLjvmE9  
cost of sales 銷貨成本   Sdn] f4  
cost price 成本價格   .p&M@h w  
credit 貸方   GxBj N
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credit note 收款通知單   *]rV,\z:  
creditor 債權人   !"wIb.j}0  
crossed check 橫線支票   #PiW\Tq  
current account 往來活期賬戶   CkOd>Kn  
current asset 流動資產   Y,+$vj:y8  
current liability 流動負債   [[Z*n/tr  
current profit and loss 本期損益   B${Q Y)t  
debit 借方   S2`p&\Ifn  
debt 債務   zfS`@{;F`|  
debtor 債務人   f>Ge Em~  
deed 契據   RxAZ<8T_  
deferred assets 遞延資產   4kIy4x'*  
deferred liabilities 遞延負債   Eg ;r]?|6  
delivery 交貨   +] Fdg
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delivery expense 送貨費   #zfBNkk&@  
delivery order 出貨單   w|NLK
 
demand draft 即期匯票   rK"x92P0  
demand note 即期票據   q$\KE4v"  
demurrage charge 延期費   .}^m8
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deposit 存款   WzF/wzR  
deposit slip 存款單   huO_ARwK'  
depreciation 折舊   SlmgFk!r!  
direct cost 直接成本   1;>J9  
direct labour 直接人工   i7iL[+f]Q  
director 董事   emTqbO  
discount 折扣   xgfK0-T|[  
discount on purchase 進貨折扣   h]I ^%7  
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