[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。   -k2|` t _  
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acceptance 承兌   * >Bew  
account 賬戶   XN?my@_HpM  
accountant 會計員   #uC}IX2n  
accounting 會計   i-p,x0th  
accounting system 會計制度   jA~omX2A  
accounts payable 應付賬款   FjiIB1 T  
accounts receivable 應收賬款   6CGk*s  
accumulated profits 累積利益   aZa1eE  
adjusting entry ?#123;整記錄   Qgf|obrEi6  
adjustment ?#123;整   O7.eq524  
administration expense 管理費用   {x..> 4  
advances 預付   KjF8T7%  
advertising expense 廣告費   N:#$S$  
agency 代理   ,+C?UW  
agent 代理人   mF4OLG3L0  
agreement 契約   63$`KG3  
allotments 分配數   Fe$o*r,  
allowance 津貼   q;f L@L@-  
amalgamation 合併   T/%Y_.NtU  
amortization 攤銷   Qz2jV
 
amortized cost 應攤成本   usoyH0t!?  
annuities 年金   >f-RzQ k  
applied cost 已分配成本   #SI]^T|  
applied expense 已分配費用   {,T=Siy  
applied manufacturing expense 己分配製造費用   1~2+w]-kU  
apportioned charge 攤派費用   $$Ibr]$5  
appreciation 漲價   X
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article of association 公司章程   #u\~AO?h  
assessment 課稅   4 CiRh  
assets 資產   Rp:I&f$Hk/  
attorney fee 律師費   W>&*.3{
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audit 審計   g1y@z8Z{  
auditor 審計員   `jhbKgR[  
average 平均數   a~JZc<ze  
average cost 平均成本   ;yjw(OAI*  
bad debt 壞賬   At[Sk
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balance 餘額   J_|%8N{[x  
balance sheet 資產負債表   3KkJQ5a  
bank account 銀行賬戶   n
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bank balance 銀行結存   !mwMSkkq  
bank charge 銀行手續費   8 K)GH:a  
bank deposit 銀行存款   zJUT<%[U  
bank discount 銀行貼現   a?Y>hvI  
bank draft 銀行匯票   H ]](xYy.  
bank loan 銀行借款   o~4kJW#  
bank overdraft 銀行透支   Z R~2Y?Wt9  
bankers acceptance 銀行承兌   S?D]P'<  
bankruptcy 破產   w6lx
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bearer 持票人   _pvt,pW  
beneficiary 受益人   ]z =dRq  
bequest 遺產   *qm>py`O  
bill 票據   R]>0A3P  
bill of exchange 匯票   -sDl[  
bill of lading 提單   !Bg
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bills discounted 貼現票據   E\9HZ;}G  
bills payable 應付票據   ={
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bills receivable 應收票據   y0) mBCX  
board of directors 董事會   +J A\by  
bonds 債券   jSdC1,wR  
bonus 紅利   j9/iBK\Y  
book value 賬面價值   {S@, ,  
bookkeeper 簿記員   m?4HVv  
bookkeeping 簿記   \]S)PDqR  
branch office general ledger 支店往來賬戶   dg+"G|nr  
broker 經紀人   I-kK^_0mV<  
brought down 接前   |GPYbxzc  
brought forward 接上頁   m|]"e@SF2  
budget 預算   /%{CJ0Y  
by-product 副產品   o(D_ /]'8  
by-product sales 副產品銷售    fNyXDCl  
capital 股本   #W_-S0>&  
capital income 資本收益   q"f7$  
capital outlay 資本支出   #0^a-47PA<  
capital stock 股本   I.SMn,N  
capital stock certificate 股票   oJE<}~_k  
carried down 移後   #a]\3X  
carried forward 移下頁   ~~p )_  
cash 現金   *rV{(%\m  
cash account 現金賬戶   D&],.N  
cash in bank 存銀行現金   B~O<?@]d  
cash on delivery 交貨收款   oIE3`\xS  
cash on hand 庫存現金   *W 04$N  
cash payment 現金支付   DwTVoCC  
cash purchase 現購   Gsm. a  
cash sale 現沽   \,!Qo*vj  
cashier 出?#123;員   /7.//klN  
cashiers check 本票   y^ st T^  
certificate of deposit 存款單折   aHitPPlq  
certificate of indebtedness 借據   nVP|
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certified check 保付支票   d5=&:cF  
certified public accountant 會計師   T7Ju7_q}  
charges 費用   AJ#YjkO>]  
charge for remittances 匯水手續費   T/hz23nH  
charter 營業執照   F"23vG>3  
chartered accountant 會計師   qR%as0;  
chattles 動產   mK^E@uxN  
check 支票   }`76yH
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che stub 支票存根   *d 4
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closed account 己結清賬戶   &$~irI  
closing 結算   br?pfs$U  
closing entries 結賬紀錄    W}Rzn  
closing stock 期末存貨   25W #mh,'  
closing the book 結賬   T w1&<S  
columnar journal 多欄日記賬   9R[PpE''  
combination 聯合   '@^mesMG  
commission 佣金   rfh`;G5s  
commodity 商品   j5~~%  
common stock 普通股   19Mu}.+;  
company 公司   wkJ@#jD*[  
compensation 賠償   *A0d0M]cg  
compound interest 複利   I&% Z*H  
consignee 承銷人   g-/ }*ml  
consignment 寄銷   B,ao%3 t  
consignor 寄銷人   '_91(~P  
consolidated balance sheet 合併資產負債表   _]0<G8|Rv  
consolidated profit and loss account 合併損益表   {~'Iu8TvZ  
consolidation 合併   1V,DcolRY  
construction cost 營建成本   Nr*o RYY  
construction revenue 營建收入   emT/H95|,  
contract 合同   +z~bH!$2  
control account 統制賬戶   *qr>x8OGp  
copyright 版權   mWMtz]M}  
corporation 公司   PM)nw;nS  
cost 成本   A5s;<d0  
cost accounting 成本會計   a3Xd~Qs  
cost of labour 勞工成本   j:HIcCp  
cost of production 生產成本   py%:,hi  
cost of manufacture 製造成本   xd+aO=)Td  
cost of sales 銷貨成本   Xhpcu1nA  
cost price 成本價格   8 9maN  
credit 貸方   8/"C0I (G  
credit note 收款通知單   q{xF7}i  
creditor 債權人   `2M*? .vk  
crossed check 橫線支票   K}Q:L(SSr\  
current account 往來活期賬戶   b4(,ls  
current asset 流動資產   /:C<{m.[}  
current liability 流動負債   py wc~dWvz  
current profit and loss 本期損益   7T(&DOGZ  
debit 借方   !-JvVdM;(  
debt 債務   qv<^%7gq  
debtor 債務人   A(n3<(O/{Z  
deed 契據   >H,
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deferred assets 遞延資產   (543`dqAmC  
deferred liabilities 遞延負債   NE|Q0g  
delivery 交貨   *y|zF 6  
delivery expense 送貨費   UC.kI&A  
delivery order 出貨單   +$#h6V  
demand draft 即期匯票   vPrlRG6  
demand note 即期票據   c^z)[  
demurrage charge 延期費   /^WOrMR  
deposit 存款   *bzqH2h8  
deposit slip 存款單   x+[ATZ([  
depreciation 折舊   >Udq{<]#r  
direct cost 直接成本   C;_00EQ=  
direct labour 直接人工   Zlr bd  
director 董事   Us%g&MWdpb  
discount 折扣   xZVZYvC,t  
discount on purchase 進貨折扣   ffsF], _J  
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