[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。   }e/P|7&  
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acceptance 承兌   wL]7d3t  
account 賬戶   Gc) Zu`67  
accountant 會計員   Zy2@1-z6  
accounting 會計   |okS7.|I
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accounting system 會計制度   pIh%5ZU  
accounts payable 應付賬款   W`fE@*k0  
accounts receivable 應收賬款   yQ> *F  
accumulated profits 累積利益   4 |$|]E  
adjusting entry ?#123;整記錄   %2=nS<kC  
adjustment ?#123;整   iP1u u  
administration expense 管理費用   h<oQ9zW
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advances 預付   .S&S#}$/]  
advertising expense 廣告費   DXAA[hUjF  
agency 代理   irNGURLm  
agent 代理人   DiF=<} >x  
agreement 契約   G`
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allotments 分配數   hia_CuY#  
allowance 津貼   4 a;8XAl  
amalgamation 合併   rIz"_r  
amortization 攤銷   3Q^@!hu  
amortized cost 應攤成本   }}v04~  
annuities 年金   24 S,w>j  
applied cost 已分配成本   yi3@-
 
applied expense 已分配費用   %J\1W"I?  
applied manufacturing expense 己分配製造費用   M>df7.N7%P  
apportioned charge 攤派費用   &UG7 g  
appreciation 漲價   /ey[cm2#[s  
article of association 公司章程   n$ye:p>`-  
assessment 課稅   NfcQB;0  
assets 資產   >a98H4  
attorney fee 律師費   5fS89?/?  
audit 審計   F"9 f6<ge  
auditor 審計員   -b-P
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average 平均數   B[^mWVp6L  
average cost 平均成本   Pg%O
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bad debt 壞賬   4NxtU/5-sU  
balance 餘額   '\dau>  
balance sheet 資產負債表   kStWsc$;+T  
bank account 銀行賬戶   H".~@,-}  
bank balance 銀行結存   e[}R1/!L  
bank charge 銀行手續費   &*Eyw s  
bank deposit 銀行存款   W`]
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bank discount 銀行貼現   uQ#3;sFO  
bank draft 銀行匯票   1c S{3  
bank loan 銀行借款   [#H$@g|CT  
bank overdraft 銀行透支   &#Sg1$/+  
bankers acceptance 銀行承兌   JZ&]"12]fR  
bankruptcy 破產   F7^d@hSV  
bearer 持票人   }2M2R}D  
beneficiary 受益人   $~4ZuV%  
bequest 遺產   }' `2C$  
bill 票據   v`B7[B4K3  
bill of exchange 匯票   Y[x9c0  
bill of lading 提單   pDD0 QO  
bills discounted 貼現票據   :NHh`@0F  
bills payable 應付票據   &;7\/m*W1  
bills receivable 應收票據   z%t>z9hU  
board of directors 董事會   0q"&AxNsP  
bonds 債券   Dm6WSp1| b  
bonus 紅利   |{HtY  
book value 賬面價值   e-f_#!bW  
bookkeeper 簿記員   M")v ph^  
bookkeeping 簿記   BuI&kU,WY  
branch office general ledger 支店往來賬戶   ,dKcxp~[  
broker 經紀人   uYiM~^0  
brought down 接前   |SXMd'<3`Z  
brought forward 接上頁   Y+ P\5G  
budget 預算   [Fe`}F}Co8  
by-product 副產品   d;|Pp;dc  
by-product sales 副產品銷售   ciI;U/V  
capital 股本   kc `Q- N}  
capital income 資本收益   ptGM'  
capital outlay 資本支出   xtN%v0ZZ  
capital stock 股本   Zr'VA,v  
capital stock certificate 股票   9}t2OJS*h"  
carried down 移後   v#:#w.]-Y  
carried forward 移下頁   j&)+ qTV  
cash 現金   R<)7,i`F  
cash account 現金賬戶   IZe
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cash in bank 存銀行現金   EP7L5GZ-a  
cash on delivery 交貨收款   Z2`(UbG}  
cash on hand 庫存現金   % w 6fB  
cash payment 現金支付   Fsv%=E{  
cash purchase 現購   xlkEW&N&  
cash sale 現沽   HgE^#qD?  
cashier 出?#123;員   9f;\fe  
cashiers check 本票   K=VYRY  
certificate of deposit 存款單折   n_sCZ6uXEQ  
certificate of indebtedness 借據   ZeF PwW  
certified check 保付支票   $@[6jy  
certified public accountant 會計師   i;`rzsRb  
charges 費用   JC}y{R8  
charge for remittances 匯水手續費   RvvK`}/6  
charter 營業執照   )(b]- )  
chartered accountant 會計師   Z1u{.^~^z  
chattles 動產   #/!a= 0  
check 支票   bl(rCbj(w  
che stub 支票存根   "CBe$b4  
closed account 己結清賬戶   {,|*99V  
closing 結算   Gr&5 mniu  
closing entries 結賬紀錄   z#GZvB/z)  
closing stock 期末存貨   \kZxys!4  
closing the book 結賬   #rqLuqw  
columnar journal 多欄日記賬   5E?{>1  
combination 聯合   X*1vIs;[@  
commission 佣金   bNp RGhlV  
commodity 商品   q
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common stock 普通股   bcC;i~9  
company 公司   B.6gJ2c  
compensation 賠償   :CNWHF4$  
compound interest 複利   !.H< dQS  
consignee 承銷人   ] 7_ f'M1F  
consignment 寄銷   C4&yC81Gm  
consignor 寄銷人   #g\O*oYaw  
consolidated balance sheet 合併資產負債表   4]u53`
 
consolidated profit and loss account 合併損益表   G+[hE|L ~y  
consolidation 合併   ko*Ir@SDv  
construction cost 營建成本   Wd?(B4{  
construction revenue 營建收入   xq-R5(k  
contract 合同   Q3u P 7j  
control account 統制賬戶   4!,x3H'  
copyright 版權   a,x-akZWf  
corporation 公司   i&$L$zf,  
cost 成本   :% )va  
cost accounting 成本會計   -("sp  
cost of labour 勞工成本   *KN'0Z@W  
cost of production 生產成本   |E&a3 TQW  
cost of manufacture 製造成本   .&=nP?ZPC6  
cost of sales 銷貨成本   .Ebg>j:\  
cost price 成本價格   ,1EyT>  
credit 貸方   SwpS6  
credit note 收款通知單   Tn< <i  
creditor 債權人   A?<R9A  
crossed check 橫線支票   ob05:D_bc9  
current account 往來活期賬戶   <XiHQ B!  
current asset 流動資產   lt`(R*B%  
current liability 流動負債   [U.3rcT"N  
current profit and loss 本期損益   I9rWut@+  
debit 借方   4\a KC%5  
debt 債務   v\PqhIy"  
debtor 債務人   S*VG;m#  
deed 契據   [N
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deferred assets 遞延資產   {Y6U%HG{{r  
deferred liabilities 遞延負債   IWERn v!  
delivery 交貨   ~CCRs7V/L  
delivery expense 送貨費   @{3$H^  
delivery order 出貨單   UUJbF$@;  
demand draft 即期匯票   3&:Us|}  
demand note 即期票據   l8 k@.<nCO  
demurrage charge 延期費   _>+!&_h  
deposit 存款   yaza  
deposit slip 存款單   pyYm<dn  
depreciation 折舊   *UhYX)J  
direct cost 直接成本   j\k|5="w-  
direct labour 直接人工   3cfW|J  
director 董事   m1H_kJ  
discount 折扣   8Y?zxmwn]  
discount on purchase 進貨折扣   8Q ba4kgL  
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