[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。   T/:6Z  
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acceptance 承兌   _/YM@%d  
account 賬戶   c GyBml1  
accountant 會計員   Lz!H@)-mr  
accounting 會計   )"_&CYnd  
accounting system 會計制度   gL`aLg_  
accounts payable 應付賬款   z`,dEGfh^  
accounts receivable 應收賬款   lUw=YM  
accumulated profits 累積利益   QY*F(S,\  
adjusting entry ?#123;整記錄   '=J|IN7WT  
adjustment ?#123;整   U|8?$/*\  
administration expense 管理費用   lHE \Z`  
advances 預付   .R^ R|<x  
advertising expense 廣告費   "*:?m{w5  
agency 代理   j|{ n?  
agent 代理人   [MD"JW?4B  
agreement 契約   h-U]?De5\  
allotments 分配數   E&)o.l<h|  
allowance 津貼   En4!-pWHQ  
amalgamation 合併   (-VH=,Md  
amortization 攤銷   7cO1(yE#vr  
amortized cost 應攤成本   VO /b&%  
annuities 年金   !Z0S@ ]C  
applied cost 已分配成本   40[@d  
applied expense 已分配費用   PGuPw'2;[  
applied manufacturing expense 己分配製造費用   2nCHL'8N  
apportioned charge 攤派費用   R_"6E8N  
appreciation 漲價   g"`jWSt7Q  
article of association 公司章程   qHPinxewx  
assessment 課稅   L]l?_#*x  
assets 資產   QHd|cg  
attorney fee 律師費   /l8wb~vl  
audit 審計   5?|y%YH;R\  
auditor 審計員   mRN[lj  
average 平均數   %BQ?DTtb7'  
average cost 平均成本   ~*`wRiUhis  
bad debt 壞賬   Jgy6!qUn_  
balance 餘額   %.8(R &  
balance sheet 資產負債表   L@J$kq
WY  
bank account 銀行賬戶   rS+ >oP}  
bank balance 銀行結存   M XuHA?  
bank charge 銀行手續費   w:](F
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bank deposit 銀行存款  
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bank discount 銀行貼現   g!i45]6[Nw  
bank draft 銀行匯票   D;OPsNQ  
bank loan 銀行借款   #A:^XAU1Z@  
bank overdraft 銀行透支   \w-3Spk*  
bankers acceptance 銀行承兌   '-#gQxIpD  
bankruptcy 破產   mq4VwT  
bearer 持票人   HUbXJsSP  
beneficiary 受益人   w9Nk8OsL  
bequest 遺產   X5= Ki $+  
bill 票據   O#<S\66  
bill of exchange 匯票   21] K7  
bill of lading 提單   D'Uc?2X,&  
bills discounted 貼現票據   :Ye~I;"8  
bills payable 應付票據   !e~d, NIy  
bills receivable 應收票據   I*pFX0+  
board of directors 董事會   u3DFgl3-7  
bonds 債券   #IeG/t(  
bonus 紅利   !:~C/B{  
book value 賬面價值   )iZhE"?z  
bookkeeper 簿記員   ca[*#xiJ  
bookkeeping 簿記   Ds@K%f(.?w  
branch office general ledger 支店往來賬戶   wkp$/IZKMj  
broker 經紀人   $?9u;+jIR  
brought down 接前   )=5 *iWe  
brought forward 接上頁   }I
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budget 預算   mA #^Pv*  
by-product 副產品   5Gz~,_  
by-product sales 副產品銷售   89W8c
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capital 股本   ^5+7D1>W%  
capital income 資本收益   ObataUxQT  
capital outlay 資本支出   G#='*vOtO  
capital stock 股本   aw7pr464  
capital stock certificate 股票   #XNUR j  
carried down 移後   k1LbWR1%wB  
carried forward 移下頁   CljEC1S#  
cash 現金   [?da BXS  
cash account 現金賬戶   |r4&@)  
cash in bank 存銀行現金   $+ ?A[{JG
 
cash on delivery 交貨收款   B1a&'WX?  
cash on hand 庫存現金   HzF]hm,  
cash payment 現金支付   D'+kzb@  
cash purchase 現購   lO0 PZnW9  
cash sale 現沽   d/:zO4v3  
cashier 出?#123;員   g4*]R>f  
cashiers check 本票   B^uQv|m  
certificate of deposit 存款單折   bi[gyl#  
certificate of indebtedness 借據   mEe JK3D[  
certified check 保付支票   slMWk;fmD}  
certified public accountant 會計師   <CUe"WbE)  
charges 費用   bPtbU:G  
charge for remittances 匯水手續費   UGJ# "9  
charter 營業執照   g4^df%)&  
chartered accountant 會計師   Nbnu
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chattles 動產   )fz<n$3|$#  
check 支票   |>P`Gl]E  
che stub 支票存根   E6d0YgfD  
closed account 己結清賬戶   }$|uIS  
closing 結算   Ym*Ed[S  
closing entries 結賬紀錄   9 &~Rj 9  
closing stock 期末存貨   ef=LPCi?  
closing the book 結賬   P:yMj&)  
columnar journal 多欄日記賬   <w d+cPZQr  
combination 聯合   Pz1[ b$%  
commission 佣金   YQ}bG{V  
commodity 商品   64OgE!  
common stock 普通股    D=nuK25  
company 公司   vxzOG?Xc:  
compensation 賠償   ~h{
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compound interest 複利   9RoN,e8!  
consignee 承銷人   g2WDa'{L  
consignment 寄銷   XZeZqBr  
consignor 寄銷人   ',yY  
consolidated balance sheet 合併資產負債表   &dkjT8L$  
consolidated profit and loss account 合併損益表   j6KGri  
consolidation 合併   p}NIZ)]$  
construction cost 營建成本   u@$C i/J*  
construction revenue 營建收入   {uRnZ/m  
contract 合同   ?B2 T'}
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control account 統制賬戶    CKv[E  
copyright 版權   }pa@qZXh  
corporation 公司   /CAi%UH,F  
cost 成本   `\:92+  
cost accounting 成本會計   Z\d7dbv  
cost of labour 勞工成本   8ctUK|
 
cost of production 生產成本   OIa=$l43C  
cost of manufacture 製造成本   bb6J$NR  
cost of sales 銷貨成本   YoKY&i6r}  
cost price 成本價格   Y.qlY3iBp  
credit 貸方   .h
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credit note 收款通知單   $!<J_d*  
creditor 債權人   SPxgIP;IR  
crossed check 橫線支票   $gN1&K  
current account 往來活期賬戶   0FFx  
current asset 流動資產   ZgL
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current liability 流動負債   EF?@f{YY$n  
current profit and loss 本期損益   8#w}wGV*  
debit 借方   s:UQ~p}"S  
debt 債務   f#a ~av9rC  
debtor 債務人   /u }AgIb  
deed 契據   >uuP@j  
deferred assets 遞延資產   "|S \J5-%  
deferred liabilities 遞延負債   XU Hu=2F  
delivery 交貨   Pgs^#(^>  
delivery expense 送貨費   +1H.5|  
delivery order 出貨單   QUp()B1  
demand draft 即期匯票   WKFmU0RK  
demand note 即期票據   fo$iV;x`  
demurrage charge 延期費   Kv[,!P"Y  
deposit 存款   gd6We)&  
deposit slip 存款單   y_$=Pu6H  
depreciation 折舊   h:3`e`J<h  
direct cost 直接成本   ;K[`o/#4"  
direct labour 直接人工   k,
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director 董事   50oNN+;=R  
discount 折扣   >8~+[e  
discount on purchase 進貨折扣   g_}r)CgG|  
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