[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。   p|]\P%,\  
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acceptance 承兌   )P+7PhE{J  
account 賬戶   8-O)Xx}cU  
accountant 會計員   S9
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accounting 會計   qT^I?g"!  
accounting system 會計制度   r9dyA5oD  
accounts payable 應付賬款   G["c\Xux  
accounts receivable 應收賬款   XcjRO#s\  
accumulated profits 累積利益   5;HH4?]p  
adjusting entry ?#123;整記錄   $ , u+4h  
adjustment ?#123;整   vuYSVI2=H  
administration expense 管理費用   V 0rZz  
advances 預付   O<V4HUW  
advertising expense 廣告費   E@b(1@  
agency 代理   L+i(TM=  
agent 代理人   >: b Q  
agreement 契約   *IM;tD+7Q~  
allotments 分配數   m|G'K[8  
allowance 津貼   o !U 6?  
amalgamation 合併   ,KFapz!  
amortization 攤銷   GmP@;[H"  
amortized cost 應攤成本   5@BBoeG  
annuities 年金   HZ:6zH  
applied cost 已分配成本   _FWBUZ;N  
applied expense 已分配費用   1{JV}O  
applied manufacturing expense 己分配製造費用   X)% A6M  
apportioned charge 攤派費用   SBS3?hw  
appreciation 漲價   Ll4g[8  
article of association 公司章程   BT"XT5@  
assessment 課稅   t )}scf&^x  
assets 資產   ^=-y%kp"  
attorney fee 律師費   .~7FyL l$  
audit 審計   _BP&n  
auditor 審計員   AQwdw>I-FX  
average 平均數   +csi[c)3E  
average cost 平均成本   ;67x0)kn  
bad debt 壞賬   (:
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balance 餘額   W}mn}gTQ  
balance sheet 資產負債表   3zc
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bank account 銀行賬戶   s|y "WDyx5  
bank balance 銀行結存   m+T;O/lG0{  
bank charge 銀行手續費   ~o~!+`@q  
bank deposit 銀行存款   ]%u@TK7  
bank discount 銀行貼現   fNW"+ <W  
bank draft 銀行匯票   ?BZPwGMs  
bank loan 銀行借款   VG ;kPzze  
bank overdraft 銀行透支   )`(p
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bankers acceptance 銀行承兌   pz.JWCU1  
bankruptcy 破產   *(T:,PY  
bearer 持票人   m3/O.DY%0  
beneficiary 受益人   )`O~f_pIC  
bequest 遺產   #6HA\dE  
bill 票據   (bH`x]h#  
bill of exchange 匯票   S;286[oq@  
bill of lading 提單   F}/S:(6LF2  
bills discounted 貼現票據   4J/}]Dr5  
bills payable 應付票據   SSWP~ t  
bills receivable 應收票據   lSVp%0jR  
board of directors 董事會  
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bonds 債券   =E#%'/ A;c  
bonus 紅利   6"&6`f  
book value 賬面價值   |#cm`v  
bookkeeper 簿記員   "4{LN}`  
bookkeeping 簿記   x#xFh0CA  
branch office general ledger 支店往來賬戶   M:[ %[+6  
broker 經紀人   $m-2HhqZ  
brought down 接前   WGZ9B^A  
brought forward 接上頁   lHPd"3HDK  
budget 預算   (G;lx  
by-product 副產品   3@$,s
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by-product sales 副產品銷售   os:A]  
capital 股本   +b3RkkC  
capital income 資本收益   -7@/[9Gf`:  
capital outlay 資本支出   n%.7h3  
capital stock 股本   E^/t$M|H  
capital stock certificate 股票   'R'*kxf  
carried down 移後   >\P@^ h]  
carried forward 移下頁   oldA#sA$  
cash 現金   O @j} K4  
cash account 現金賬戶   TE7nJ gm  
cash in bank 存銀行現金   eo?;`7  
cash on delivery 交貨收款   fY51:0{  
cash on hand 庫存現金   Kzm+GW3o[  
cash payment 現金支付   %Q  fO8P  
cash purchase 現購   1q:2\d]  
cash sale 現沽   fPR1f~r  
cashier 出?#123;員   IID-k  
cashiers check 本票   ( +Q&[E"87  
certificate of deposit 存款單折   Uyg5i[&X@  
certificate of indebtedness 借據   NflD/q/ L  
certified check 保付支票   R6kD=JY/!  
certified public accountant 會計師   Sw TL|+u  
charges 費用   Ez fN&8E  
charge for remittances 匯水手續費   --HZX  
charter 營業執照   0z l
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chartered accountant 會計師   :toh0oB[  
chattles 動產  
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check 支票   6z#acE1)M  
che stub 支票存根   !Sh&3uy_qN  
closed account 己結清賬戶   pz\ +U7  
closing 結算   _/-jX  
closing entries 結賬紀錄   8pIP  
closing stock 期末存貨   /v1Q4mq  
closing the book 結賬   j<VFn~*_  
columnar journal 多欄日記賬   mD$A4Y-'p  
combination 聯合   5HkKurab  
commission 佣金   hKLCJ#
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commodity 商品   8D3OOab  
common stock 普通股   s%nUaWp~  
company 公司   )U7t  
compensation 賠償   Wz49
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compound interest 複利   Z<1FSk,[  
consignee 承銷人   c[wla<dO*  
consignment 寄銷   &5fJPv &  
consignor 寄銷人   cl=EA6P\X  
consolidated balance sheet 合併資產負債表   "GMBjT8  
consolidated profit and loss account 合併損益表   *'.|9W  
consolidation 合併   m? J0i>H  
construction cost 營建成本   /Y W>*?"N  
construction revenue 營建收入   =9O
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contract 合同   _~IR6dKE  
control account 統制賬戶   jnKWZ/R  
copyright 版權   ZkRx1S"m  
corporation 公司   o
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cost 成本   8_BV:o9kL  
cost accounting 成本會計   eL10Q(;P`  
cost of labour 勞工成本   8=B|C'>  
cost of production 生產成本   n$xc];j  
cost of manufacture 製造成本   R]c+?4J  
cost of sales 銷貨成本   "pi=$/RD9  
cost price 成本價格   h)ECf?r<  
credit 貸方    fHE<(  
credit note 收款通知單   bH7X'%r  
creditor 債權人   /32Fy`KV  
crossed check 橫線支票   jSh5!6O
  
current account 往來活期賬戶   [,t*Pfq'W8  
current asset 流動資產   J*yf2&lI5  
current liability 流動負債   Zd^rNHhA  
current profit and loss 本期損益   we~[] \  
debit 借方   8ndYV>{f
 
debt 債務   <keVrCR  
debtor 債務人   4IB9,?p  
deed 契據   Y;dz,}re  
deferred assets 遞延資產   c]x1HvPE  
deferred liabilities 遞延負債   nt 81Bk=  
delivery 交貨   T6O::o6  
delivery expense 送貨費   ZXqSH${Tp  
delivery order 出貨單   5,3'=mA6  
demand draft 即期匯票   ~("5yG  
demand note 即期票據   bU>U14ix<  
demurrage charge 延期費   FOv=!'So  
deposit 存款   +X#vVD3"  
deposit slip 存款單   mq aHwID  
depreciation 折舊   q.KG^=10  
direct cost 直接成本   `slL%j
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direct labour 直接人工   ypbe!Y<i]  
director 董事   f/ ?_  
discount 折扣   k$R~R-'  
discount on purchase 進貨折扣   N=4G=0 `ke  
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