[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。   "VUY
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acceptance 承兌   5>_5]t {  
account 賬戶   ^4>k%d  
accountant 會計員   \Owp
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accounting 會計   `wz[='yM  
accounting system 會計制度   aMuVqZw  
accounts payable 應付賬款   5er@)p_  
accounts receivable 應收賬款   })F*:9i*  
accumulated profits 累積利益   a:Q[gF
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adjusting entry ?#123;整記錄   l]LxL  
adjustment ?#123;整   |\9TvN^$`  
administration expense 管理費用   '+y_\  
advances 預付   )}lRd#V  
advertising expense 廣告費   %& blJ6b  
agency 代理   R)8s  
agent 代理人   Qyh/ed/  
agreement 契約   rNN j0zw>  
allotments 分配數   J.
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allowance 津貼   MDa7 B +4  
amalgamation 合併   @cvP0A  
amortization 攤銷   ](0mjE04<d  
amortized cost 應攤成本   4`v!Z#e/aX  
annuities 年金   m@G i6  
applied cost 已分配成本   S33j?+
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applied expense 已分配費用   /BA{O&Ro^  
applied manufacturing expense 己分配製造費用   TpfZ>d2  
apportioned charge 攤派費用   &l2 TeC@;  
appreciation 漲價   i775:j~zx0  
article of association 公司章程   ODw`E9  
assessment 課稅   #?O&  
assets 資產   z%d#@w0X1  
attorney fee 律師費   _S?qDG{E|  
audit 審計    #@.-B,]  
auditor 審計員   m
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average 平均數   &Z("D7
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average cost 平均成本   :< S<f%  
bad debt 壞賬   )r6EW`$  
balance 餘額   ~f>2U]F>5  
balance sheet 資產負債表   epD?K  
bank account 銀行賬戶   #=c`of6  
bank balance 銀行結存   m\u26`M  
bank charge 銀行手續費   B{6<;u)[  
bank deposit 銀行存款   o+O}Te  
bank discount 銀行貼現   +g*k*e>l  
bank draft 銀行匯票   a$11PBi[9  
bank loan 銀行借款   t;qP']2  
bank overdraft 銀行透支   hlJpElYf  
bankers acceptance 銀行承兌   ]wn/BG)  
bankruptcy 破產   fC-P.:F#I  
bearer 持票人   q3e8#R)l  
beneficiary 受益人   o @Z#  
bequest 遺產   "E*e2W  
bill 票據   ~W0(1# i  
bill of exchange 匯票   <E,%@  
bill of lading 提單   ??qq:`s  
bills discounted 貼現票據   ,I.WX,OR  
bills payable 應付票據   K|S:{9Q  
bills receivable 應收票據   48D?'lW %  
board of directors 董事會   #$ thPZ  
bonds 債券   ;iYff N  
bonus 紅利   -b;|q.!  
book value 賬面價值   .)XP\m\  
bookkeeper 簿記員   cDEJk?3+  
bookkeeping 簿記   ?V(^YFzZ  
branch office general ledger 支店往來賬戶   Q\Kx"Y3i  
broker 經紀人   AG6K daJ  
brought down 接前   ^_+XDO  
brought forward 接上頁   W m&  
budget 預算   T<b+s#n4  
by-product 副產品   O~Wt600{E  
by-product sales 副產品銷售   n| !@1sd  
capital 股本   /* )Tl   
capital income 資本收益   .3qu9eP  
capital outlay 資本支出   BHFY%6J!  
capital stock 股本   Z=S>0|`R  
capital stock certificate 股票   zDOKShG  
carried down 移後   ~g;   
carried forward 移下頁   + /{L#e>  
cash 現金   !BIOY!M  
cash account 現金賬戶   |`d0^(X  
cash in bank 存銀行現金   V7Yaks  
cash on delivery 交貨收款   9nSWE W  
cash on hand 庫存現金   sq/]wzT:  
cash payment 現金支付   bO5k6i  
cash purchase 現購   ]bdFr/!'S+  
cash sale 現沽   tAu4haa4;  
cashier 出?#123;員   ,FzeOSy'p  
cashiers check 本票   `\u;K9S6  
certificate of deposit 存款單折   h@{_duu  
certificate of indebtedness 借據   o(kM9G|  
certified check 保付支票   O\KQl0*l\\  
certified public accountant 會計師   $(pF;_W  
charges 費用   Y5q3T`xE  
charge for remittances 匯水手續費   o|pT;1a"  
charter 營業執照   F/d7q%I  
chartered accountant 會計師   6vKS".4C  
chattles 動產   K0pac6]  
check 支票   >gll-&;t  
che stub 支票存根   }G<T:(a  
closed account 己結清賬戶   Y/ot3[  
closing 結算  
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closing entries 結賬紀錄   @F*wg  
closing stock 期末存貨   |R/.r_x,V?  
closing the book 結賬   ">81J5qgd  
columnar journal 多欄日記賬   Os%n{_#8  
combination 聯合   Sw&!y$ed  
commission 佣金   a&{X!:X  
commodity 商品   RkEN ,xWE  
common stock 普通股   penlG36Q  
company 公司   SzDKByi  
compensation 賠償   d5 Edu44  
compound interest 複利   4\ c,)U}  
consignee 承銷人   d&8APe  
consignment 寄銷   "L&'Fd@ZU  
consignor 寄銷人   D#A~Nbc  
consolidated balance sheet 合併資產負債表   6M.;@t,Y  
consolidated profit and loss account 合併損益表   LA3<=R]  
consolidation 合併   Uh1NO&i.W  
construction cost 營建成本   YZ$ZcfXDW  
construction revenue 營建收入   p{dwZ_gl  
contract 合同   N/QiI.V6  
control account 統制賬戶   W/ay.I  
copyright 版權   c?2MBtnu  
corporation 公司   $h[QQ-  
cost 成本   _Us*+ 2(4L  
cost accounting 成本會計   :p&! RI(l  
cost of labour 勞工成本   ''OfS D_g  
cost of production 生產成本   x"P);s
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cost of manufacture 製造成本   \vfBrN  
cost of sales 銷貨成本   -~" :f8  
cost price 成本價格   RPnRVJ&"Z  
credit 貸方   b IW'c_ ,  
credit note 收款通知單   (m[bWdANnW  
creditor 債權人   !}+tdT(y  
crossed check 橫線支票   )+")Sz3zx  
current account 往來活期賬戶   :q<Z'EnW  
current asset 流動資產   YNrp }KQ  
current liability 流動負債   PYRd]%X  
current profit and loss 本期損益   3l<S}k@M)  
debit 借方   q-ES6R  
debt 債務   l&YKD,H};  
debtor 債務人   U_l'3oPJw  
deed 契據   1{Mcs%W;w5  
deferred assets 遞延資產   F(#rQ_z]  
deferred liabilities 遞延負債   Fk;oE'"D  
delivery 交貨   Il@Y|hK  
delivery expense 送貨費   Si9Z>MR  
delivery order 出貨單   7r+g8+4  
demand draft 即期匯票   g @I6$Z  
demand note 即期票據   ; |/leu8  
demurrage charge 延期費   NCqo@vE  
deposit 存款   jeyLL<  
deposit slip 存款單   *Oc.9 F88"  
depreciation 折舊   ZR v"h/~  
direct cost 直接成本   Rv,JU6>i  
direct labour 直接人工   x.0p%O=`  
director 董事   '\fY<Q:!  
discount 折扣    8@{OR"Ec  
discount on purchase 進貨折扣   ./j,
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