[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。   }"nm3\Df  
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acceptance 承兌   d&L  
account 賬戶   %).I&)i  
accountant 會計員   6HJsIeQ  
accounting 會計   5#x[rr{^*  
accounting system 會計制度   <,it<$f#  
accounts payable 應付賬款   h5T~dGRlR  
accounts receivable 應收賬款   =jh^mD&'  
accumulated profits 累積利益   su
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adjusting entry ?#123;整記錄   >);M\,1\I  
adjustment ?#123;整   p5OoDo  
administration expense 管理費用   ns~bz-n  
advances 預付   *2N0r2t&  
advertising expense 廣告費   ]b>XN8y.  
agency 代理   ~|, "w90  
agent 代理人   -IVWkA)7  
agreement 契約   tS\Db'C7  
allotments 分配數   82+2PE{  
allowance 津貼   ">_|!B&wb^  
amalgamation 合併   ~`Vo0Z*S  
amortization 攤銷   _g9j_
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amortized cost 應攤成本   kG9aHWw  
annuities 年金   T`j{2  
applied cost 已分配成本   wj0_X;L  
applied expense 已分配費用   6< -Cpc  
applied manufacturing expense 己分配製造費用   %Jd!x{a`>A  
apportioned charge 攤派費用   0~_I9|FN  
appreciation 漲價   RTbV!I  
article of association 公司章程   >ySO.S  
assessment 課稅   9bRUN<  
assets 資產   \(=xc2  
attorney fee 律師費   |7n%8JsY!"  
audit 審計   p:$v,3:  
auditor 審計員  
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average 平均數   S76MY&Vx23  
average cost 平均成本   pRxVsOb  
bad debt 壞賬   DzA'MX  
balance 餘額   8 l= EL7  
balance sheet 資產負債表   T*Ge67  
bank account 銀行賬戶  
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bank balance 銀行結存   K0o${%'@7  
bank charge 銀行手續費   m+7%]$  
bank deposit 銀行存款   )+Z.J]$O-  
bank discount 銀行貼現   @c"s6h&  
bank draft 銀行匯票   ek/zQM@%  
bank loan 銀行借款   dblf,x  
bank overdraft 銀行透支   wxBZ+UP_  
bankers acceptance 銀行承兌   @p/"]zf  
bankruptcy 破產   (nBh6u*  
bearer 持票人   ;gu4~LQw  
beneficiary 受益人   U|.r -$|5P  
bequest 遺產   i4WHjeo\  
bill 票據   P*}aeu&lnD  
bill of exchange 匯票   2'OY,Ooe  
bill of lading 提單   LfU? 1:Du  
bills discounted 貼現票據   1^GRUbOU[  
bills payable 應付票據   "D
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bills receivable 應收票據   /B 3\e3  
board of directors 董事會   EB}~^ aY  
bonds 債券   K5^zu`19  
bonus 紅利   r~7
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book value 賬面價值   `HYj:4v'  
bookkeeper 簿記員   @x A^F%(  
bookkeeping 簿記   huyfo1(  
branch office general ledger 支店往來賬戶   ,Csjb1  
broker 經紀人   Jy"\_Vvl  
brought down 接前   v+trHdSBYE  
brought forward 接上頁   `D=d!!1eUi  
budget 預算   l=Jw6F+5  
by-product 副產品   5! +{JTXa  
by-product sales 副產品銷售   *}Gys/\!S  
capital 股本   lx2%=5+i;  
capital income 資本收益   =oiz@Q@H  
capital outlay 資本支出   T*C F5S  
capital stock 股本   5&_")k3$*  
capital stock certificate 股票   z%JN|5  
carried down 移後   pXBh^  
carried forward 移下頁   `(P71T  
cash 現金   [ybK  
cash account 現金賬戶   gcO$
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cash in bank 存銀行現金   Slv:CM M  
cash on delivery 交貨收款   -k2|` t _  
cash on hand 庫存現金   N'l
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cash payment 現金支付   2 w! 0$  
cash purchase 現購   vpdPW%B  
cash sale 現沽   #D?w,<_8,  
cashier 出?#123;員   BNb_i H  
cashiers check 本票   M0)0~#?.D  
certificate of deposit 存款單折   n;vZY  
certificate of indebtedness 借據   VQ2'a/s  
certified check 保付支票   1P'L<z  
certified public accountant 會計師   L*4=b (3  
charges 費用   y@2"[fo3~  
charge for remittances 匯水手續費   U,fPG/9  
charter 營業執照   +7 j/.R  
chartered accountant 會計師   {-]K!tWda  
chattles 動產   saQo]6#  
check 支票   <HS{A$]  
che stub 支票存根   Vu4LC&q  
closed account 己結清賬戶   =,qY\@fq  
closing 結算   i&%dwqp  
closing entries 結賬紀錄   >XRf= :3  
closing stock 期末存貨   ~q/~ u  
closing the book 結賬   C8)s6  
columnar journal 多欄日記賬   `fJ;4$4  
combination 聯合   xdaq` ^Bbt  
commission 佣金   ' IVC!uL,%  
commodity 商品   <m{#u4FC'  
common stock 普通股   DR]oK_  
company 公司   k$#1T +(G  
compensation 賠償   @ 7Ln1v  
compound interest 複利   M_cm,|FF  
consignee 承銷人   S+mBVk"-~S  
consignment 寄銷   ^u0y<kItX  
consignor 寄銷人   @<4U &  
consolidated balance sheet 合併資產負債表   H<g8u{ $  
consolidated profit and loss account 合併損益表   4R8Qn^  
consolidation 合併   v/$<#2|  
construction cost 營建成本   | "M1+(k7  
construction revenue 營建收入   9oP  
contract 合同   M\JAB ;A  
control account 統制賬戶   Pd `
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copyright 版權   !mwMSkkq  
corporation 公司   8 K)GH:a  
cost 成本   ma) + G!  
cost accounting 成本會計   _Vt9ckaA  
cost of labour 勞工成本   f8f3[O!x  
cost of production 生產成本   zA$ f$J7\^  
cost of manufacture 製造成本   rG[ 2.\&  
cost of sales 銷貨成本   b{x/V9&|  
cost price 成本價格   #KHj.Vg  
credit 貸方   E 0!0 uSg&  
credit note 收款通知單  
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creditor 債權人   B(eiRr3  
crossed check 橫線支票   =dQF}-{!  
current account 往來活期賬戶   d:cOdm>,  
current asset 流動資產   YT)1_>*\  
current liability 流動負債   Y[rCF=ZVH  
current profit and loss 本期損益   ={
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debit 借方   rF{,]U9`  
debt 債務   +J A\by  
debtor 債務人   X_rv}  
deed 契據   v9f%IE4fX  
deferred assets 遞延資產   `m"K_\w=/  
deferred liabilities 遞延負債   Gtv
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delivery 交貨   'b>3:&  
delivery expense 送貨費  
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delivery order 出貨單   ).Iifu|
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demand draft 即期匯票   5dX0C  
demand note 即期票據   dV*9bDkM/  
demurrage charge 延期費   h*Mi/\  
deposit 存款   S~|\bnE  
deposit slip 存款單   (5hUoDr!  
depreciation 折舊   "s`#`'  
direct cost 直接成本   Go]y{9+(7  
direct labour 直接人工   l6MBnvi  
director 董事   .~^A!t  
discount 折扣   N!\ 1O,  
discount on purchase 進貨折扣   u2I@ fH/  
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