[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。   *@''OyL  
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acceptance 承兌   2>9\o]ac4  
account 賬戶   3eE=>E 4,  
accountant 會計員   pL1ABvBB  
accounting 會計   9k ~8n9
  
accounting system 會計制度   5N ZuaN  
accounts payable 應付賬款   ,Suk
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accounts receivable 應收賬款   ?pZU'5le`  
accumulated profits 累積利益   G^t)^iI"'  
adjusting entry ?#123;整記錄   56z>/`=  
adjustment ?#123;整   FTCIfW  
administration expense 管理費用   fX`u"`o5  
advances 預付   L" ejA  
advertising expense 廣告費   $B-/>Rz  
agency 代理   y!gPBkG&3n  
agent 代理人   [@lK[7 u  
agreement 契約   SX"|~Pi(  
allotments 分配數   mv99SOe[Fz  
allowance 津貼   ((A@VcX  
amalgamation 合併   x t-s"
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amortization 攤銷   `f}s<At  
amortized cost 應攤成本   HNS^:XR  
annuities 年金   dh`s^D6Q>  
applied cost 已分配成本   >hNSEWMY`  
applied expense 已分配費用   .)[E`a  
applied manufacturing expense 己分配製造費用   39 }e }W"  
apportioned charge 攤派費用   G,!jP2S  
appreciation 漲價   ):PN0 .H8  
article of association 公司章程   "<0!S~]  
assessment 課稅   b
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assets 資產   y[$UeE"0  
attorney fee 律師費   }&=l )\e  
audit 審計   `3\U9ZH23  
auditor 審計員   5 NYS@76o7  
average 平均數   C{/U;Ie -b  
average cost 平均成本   P1[.[q/-e  
bad debt 壞賬   *,G<X^  
balance 餘額   W,[ RB  
balance sheet 資產負債表   mbbhz,  
bank account 銀行賬戶   O~qRHYv  
bank balance 銀行結存   J.XkdGQ  
bank charge 銀行手續費   |_p7vl"  
bank deposit 銀行存款   \(Rj2  
bank discount 銀行貼現   CbM ~\6R  
bank draft 銀行匯票   U>*@VOgB  
bank loan 銀行借款   Q.$8 >)  
bank overdraft 銀行透支   d[l8qaD  
bankers acceptance 銀行承兌   o(e(|k {  
bankruptcy 破產   (Z>?\iNJ  
bearer 持票人   9e`};DE   
beneficiary 受益人   #9TL5-1y  
bequest 遺產   (nL zWvN  
bill 票據   @
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bill of exchange 匯票   E|9`J00  
bill of lading 提單   u b8d]GZJ  
bills discounted 貼現票據   wp}Q4I
  
bills payable 應付票據   ]zj#X\  
bills receivable 應收票據   n>u_>2Ikkj  
board of directors 董事會   25Z}.))  
bonds 債券   u|wl;+.  
bonus 紅利   ]Y]]X[@  
book value 賬面價值   >6Pe~J5,:  
bookkeeper 簿記員   GjwH C{  
bookkeeping 簿記   AAfU]4
u0S  
branch office general ledger 支店往來賬戶   w%`S>+kX&  
broker 經紀人   }OIe!  
brought down 接前   ROTKK8:+:  
brought forward 接上頁   r
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budget 預算   g0B-<>E  
by-product 副產品   SVVEb6&  
by-product sales 副產品銷售   0Md.3
kY  
capital 股本   u^SInanw  
capital income 資本收益   ^/?7hbr  
capital outlay 資本支出   p,z
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capital stock 股本   VTL_I^p  
capital stock certificate 股票   ep
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carried down 移後   Zq33R`  
carried forward 移下頁   bJPKe]spJ=  
cash 現金   /D9#v1b  
cash account 現金賬戶   ^(  
cash in bank 存銀行現金   2|?U%YrHWs  
cash on delivery 交貨收款   #7H0I8  
cash on hand 庫存現金   -,*m\Fe}  
cash payment 現金支付   g \S6>LG!  
cash purchase 現購   "a;$uW @.6  
cash sale 現沽   =),ZZD#J  
cashier 出?#123;員   zfDfy!\2_  
cashiers check 本票   ABoB=0.l  
certificate of deposit 存款單折   GTbV5{Ss  
certificate of indebtedness 借據   =g6~2p=H  
certified check 保付支票   V(K;Gc  
certified public accountant 會計師   }#.OJub  
charges 費用   p/0dtnXa(  
charge for remittances 匯水手續費   |a])o  
charter 營業執照   < `;Mf>V  
chartered accountant 會計師   Zt41fPQ  
chattles 動產   ,^ ,R .T  
check 支票   m==DBh  
che stub 支票存根   %ho?KU2j  
closed account 己結清賬戶   vt"bB  
closing 結算   z{BgAI,  
closing entries 結賬紀錄   8[@Y`j8  
closing stock 期末存貨   |#t^D.j  
closing the book 結賬   a'HHUii=  
columnar journal 多欄日記賬   PfYeV/M|  
combination 聯合   hyPS 6Y'1  
commission 佣金   Vq#0MY)2gS  
commodity 商品   ;XNC+mPK  
common stock 普通股   jp_)NC/~g  
company 公司   yo_zc<  
compensation 賠償   |4BD  
compound interest 複利   ShtV2}s|  
consignee 承銷人   9:%')M&Q  
consignment 寄銷   6E^m*la%  
consignor 寄銷人   j- aTp N  
consolidated balance sheet 合併資產負債表   qldm"Ul  
consolidated profit and loss account 合併損益表   !j #8zN  
consolidation 合併   MsIaMW_
 
construction cost 營建成本   SsMs#C8u%  
construction revenue 營建收入   $p P
c}M[h  
contract 合同   J7WNgl% u  
control account 統制賬戶   .+8#&Uy  
copyright 版權   3`3my=  
corporation 公司   W4qT]m  
cost 成本   8:I-?z;S  
cost accounting 成本會計   LD WYFOGQ  
cost of labour 勞工成本   FN26f*/  
cost of production 生產成本   Sh5m+>7K  
cost of manufacture 製造成本   Mf5*Wjz.Mc  
cost of sales 銷貨成本   v8\_6}*I  
cost price 成本價格   |LZ+_  
credit 貸方   &`!H1E^  
credit note 收款通知單   b:O_PS5h  
creditor 債權人   Rbgy?8#9  
crossed check 橫線支票   ,Cm1~ExJ  
current account 往來活期賬戶   S_AN.8T  
current asset 流動資產   u1'l 4VgT  
current liability 流動負債   ] -C*d$z  
current profit and loss 本期損益   F6DVq8f9  
debit 借方   {O=_c|u{N  
debt 債務   R S
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debtor 債務人   ~ r})&`5  
deed 契據   ;l `(1Q/  
deferred assets 遞延資產   uu0t}3l  
deferred liabilities 遞延負債   .db:mSrL  
delivery 交貨   Xa'b@*o&  
delivery expense 送貨費   ^Kl<<pUaV
 
delivery order 出貨單   |1!OwQax  
demand draft 即期匯票   T-s[na(/L  
demand note 即期票據   ?*q-u9s9  
demurrage charge 延期費   h|z59h&X8G  
deposit 存款   1D"EF  
deposit slip 存款單   N-<,wUxf  
depreciation 折舊   ~O/B  
direct cost 直接成本   A$zC$9{0I  
direct labour 直接人工   5@bm m]  
director 董事   7O=7lQ  
discount 折扣   hR[_1vuIu  
discount on purchase 進貨折扣   "5sUE!)f  
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