[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。   ,v&L:a  
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acceptance 承兌   BC,.^"fA6  
account 賬戶   + dBz`WD  
accountant 會計員   XyMG.r-,  
accounting 會計   ^m/14MN|  
accounting system 會計制度   Q#
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accounts payable 應付賬款   MG /,==  
accounts receivable 應收賬款   Cda!
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accumulated profits 累積利益   A~Xq,BxCV  
adjusting entry ?#123;整記錄   EZ.!rh~+  
adjustment ?#123;整   m~lpyAw  
administration expense 管理費用   s/:Fwr4q#a  
advances 預付   84i_k  
advertising expense 廣告費  
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agency 代理   dq IlD!  
agent 代理人   V:/7f*n7  
agreement 契約   }tPk@$  
allotments 分配數   bS >0DU   
allowance 津貼   <!pQ  
amalgamation 合併   },5'z{3E  
amortization 攤銷   ](eN@Xi&@  
amortized cost 應攤成本   KOg?FmD  
annuities 年金   f'q 28lVf  
applied cost 已分配成本   \([WH!7  
applied expense 已分配費用   =SD\Q!fA  
applied manufacturing expense 己分配製造費用   {B *W\[ns  
apportioned charge 攤派費用   'cNKjL;  
appreciation 漲價   -[OXSaf6  
article of association 公司章程   "+?Cz!i   
assessment 課稅   hh~n#7w~IR  
assets 資產   }X;U|]d  
attorney fee 律師費   xsj O)))f  
audit 審計   O[9-:,B{w  
auditor 審計員   :Vg}V"QR  
average 平均數   M[~{Vd  
average cost 平均成本   .+y>8h3{  
bad debt 壞賬   i#X!#vyc  
balance 餘額   $jd<v1"o  
balance sheet 資產負債表   Aa?I8sbc  
bank account 銀行賬戶   FFEfp.T1M  
bank balance 銀行結存   7&O`p(j  
bank charge 銀行手續費   _,6f#t  
bank deposit 銀行存款   Ufo>|A 6;$  
bank discount 銀行貼現   tvX>{-
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bank draft 銀行匯票   cgC\mM4Nla  
bank loan 銀行借款   u)Q;8$`  
bank overdraft 銀行透支   /,5Z-Z*wq  
bankers acceptance 銀行承兌   k:A|'NK~  
bankruptcy 破產   xx*2?i  
bearer 持票人   rOD1_X-  
beneficiary 受益人   E)ugLluL  
bequest 遺產   'mdMq=VI  
bill 票據   (1pEEq84  
bill of exchange 匯票   lH|LdlX  
bill of lading 提單   ">dq0gD  
bills discounted 貼現票據   <-UOISyf  
bills payable 應付票據   ? 81X  
bills receivable 應收票據   8_uzpeRhJc  
board of directors 董事會   :9l51oE7  
bonds 債券   /T0nLp`gi  
bonus 紅利   {+("C] b  
book value 賬面價值   e=/&(
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bookkeeper 簿記員   BbJkdt7  
bookkeeping 簿記  
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branch office general ledger 支店往來賬戶   oJ*1>7[J  
broker 經紀人   H L<s@kEZ  
brought down 接前   Z\>, ),O  
brought forward 接上頁   & h$|j  
budget 預算   TUp%FJXA|  
by-product 副產品   lm'Zy"~::  
by-product sales 副產品銷售   myQ&%M gx  
capital 股本   7z~Ghz  
capital income 資本收益   S+x_c4 T  
capital outlay 資本支出   FE5Q?*Ea  
capital stock 股本   w,.qCpT$_  
capital stock certificate 股票   N:+ taz-  
carried down 移後   CfT/R /L  
carried forward 移下頁   i6no;}j  
cash 現金   =N.!k Vkl  
cash account 現金賬戶    ~krS#\  
cash in bank 存銀行現金   (!K+P[g  
cash on delivery 交貨收款   va{#RnU  
cash on hand 庫存現金   j 033%p+Xc  
cash payment 現金支付   O ++/ry%k  
cash purchase 現購   `U`#I,Ln[  
cash sale 現沽   LhJa)jFQ  
cashier 出?#123;員   Z/ bB h  
cashiers check 本票   k1
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certificate of deposit 存款單折   ^nDal':
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certificate of indebtedness 借據   5vZ#b\;#V  
certified check 保付支票   mv Ov<x;l  
certified public accountant 會計師   )3E,D~1e%  
charges 費用   2wh#$zGy  
charge for remittances 匯水手續費   P{oAObP%  
charter 營業執照   #n})X,ip2  
chartered accountant 會計師   g
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chattles 動產   ^)\+l%M  
check 支票   FRyPeZR  
che stub 支票存根    mIc:2.q^  
closed account 己結清賬戶   VQ |^   
closing 結算   Pern*x9$  
closing entries 結賬紀錄   ,ECAan/@  
closing stock 期末存貨   `bP?o  
closing the book 結賬   e6P[c=m #  
columnar journal 多欄日記賬   snMQ"ju  
combination 聯合   g
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commission 佣金   emWGIo  
commodity 商品   79ZxqvB\  
common stock 普通股   pC^[[5A  
company 公司   uW[3G  
compensation 賠償   |`]oc,1h@  
compound interest 複利   QrS$P09=\  
consignee 承銷人   ~iTxv_\=6u  
consignment 寄銷   F'BdQk3o  
consignor 寄銷人   /t{=8v~  
consolidated balance sheet 合併資產負債表   zl)&U=
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consolidated profit and loss account 合併損益表   ^5

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consolidation 合併   !C`20,U  
construction cost 營建成本   V*qY"[  
construction revenue 營建收入   .Ty,_3+{#p  
contract 合同   ks:{TA27  
control account 統制賬戶   ?`. XK}  
copyright 版權   FzhT$7Gw  
corporation 公司   qX@9N=g`#O  
cost 成本   &>=#w"skb6  
cost accounting 成本會計   QMb^&?;s  
cost of labour 勞工成本   b F6gBM@*  
cost of production 生產成本   hWxT!  
cost of manufacture 製造成本   <IH*\q:7  
cost of sales 銷貨成本   U"x~Jb3]O  
cost price 成本價格   3]S`|#J  
credit 貸方   ,>S+-
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credit note 收款通知單   DB8s  
creditor 債權人   4<Kgmy  
crossed check 橫線支票   E\!n4
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current account 往來活期賬戶   vf_OQ4'G,  
current asset 流動資產   hho%~^bn(  
current liability 流動負債   d$Em\*C  
current profit and loss 本期損益   %BICt @E  
debit 借方   u:5IjOb2^  
debt 債務   \\s?B K  
debtor 債務人   @\$Keg=>:  
deed 契據   qb$_xIQpDL  
deferred assets 遞延資產   T/Q==Q{W:  
deferred liabilities 遞延負債   -mC:r&Y>[  
delivery 交貨   |D(&w+(  
delivery expense 送貨費   `oPLl0  
delivery order 出貨單   =M7PvH'"  
demand draft 即期匯票   z"qv  
demand note 即期票據   q\_DJ)qpn  
demurrage charge 延期費   o'^phlX  
deposit 存款   \CwtX(6.  
deposit slip 存款單   N
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depreciation 折舊   bQV("~#  
direct cost 直接成本   Wxk;g  
direct labour 直接人工   "cQvd(kug  
director 董事   N6 BNzN}-P  
discount 折扣   #nbn K  
discount on purchase 進貨折扣   ' 3VqkQ4  
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