[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。   cH>@ZFTF  
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acceptance 承兌   pY.R?\  
account 賬戶   +;,65j+n   
accountant 會計員   8_$[SV$q  
accounting 會計   PzF>yG
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accounting system 會計制度   tBUn KPT  
accounts payable 應付賬款   'aV])(Wm>  
accounts receivable 應收賬款   f[1 s4Dp3-  
accumulated profits 累積利益   A; _Zw[  
adjusting entry ?#123;整記錄   Ln +;HorZ]  
adjustment ?#123;整   zD^*->`p  
administration expense 管理費用   )O+Vft&#  
advances 預付   xB4}9zN s  
advertising expense 廣告費   &6="r}  
agency 代理   wCQ.?*7-9Q  
agent 代理人   nMM:Tr  
agreement 契約   1FA :"0lO  
allotments 分配數   ^k J>4  
allowance 津貼   pYN.tD FO  
amalgamation 合併   A_8Xhem${  
amortization 攤銷   ^O6eFD U  
amortized cost 應攤成本   i8w/a  
annuities 年金   iHa:6  
applied cost 已分配成本   )x5t']w`K  
applied expense 已分配費用   M:M"7>:  
applied manufacturing expense 己分配製造費用   )B*D\9\Z  
apportioned charge 攤派費用   >;Ag7Ex  
appreciation 漲價   E4N/or  
article of association 公司章程   w`YN#G  
assessment 課稅   o[^nmHrM2  
assets 資產   1R.|j_HYy  
attorney fee 律師費   )&6ZgRq  
audit 審計   v
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auditor 審計員   ;{lb_du2:  
average 平均數   Y;)l  
average cost 平均成本   icK>
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bad debt 壞賬   $sxRRem{?  
balance 餘額   eC{St0  
balance sheet 資產負債表   c/lT S  
bank account 銀行賬戶   <EKTFHJ!  
bank balance 銀行結存   1SF8D`3  
bank charge 銀行手續費   k3+LP7|*  
bank deposit 銀行存款   oNhCa>)/  
bank discount 銀行貼現   8-B6D~i  
bank draft 銀行匯票   ZS<`.L6B3  
bank loan 銀行借款   Lm8uN?  
bank overdraft 銀行透支   ??#SQSU  
bankers acceptance 銀行承兌   ?zuKVi?I  
bankruptcy 破產   K+\2cf?bU  
bearer 持票人   :\Q#W4~p  
beneficiary 受益人   6e>P!bo  
bequest 遺產   =odKi"-6  
bill 票據   Hp>_:2O8s  
bill of exchange 匯票   %
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bill of lading 提單   mCe"=[  
bills discounted 貼現票據   &g"`J`  
bills payable 應付票據   _vJ(F  
bills receivable 應收票據   Xhs*nt%l  
board of directors 董事會   W m&*  
bonds 債券   r$:hiE@  
bonus 紅利   WF_v>g:g  
book value 賬面價值   x7xMSy  
bookkeeper 簿記員   Mt4*`CxtH;  
bookkeeping 簿記   F%f)oq`B  
branch office general ledger 支店往來賬戶   |%oI,d=ycv  
broker 經紀人   <0!<T+JQ  
brought down 接前   eI9#JM|2  
brought forward 接上頁   T65"?=<EB  
budget 預算   Zi?:< H}  
by-product 副產品   ,8.$!Zia  
by-product sales 副產品銷售   Jcy+(7lE)  
capital 股本   Cg(&WJw(ep  
capital income 資本收益   LGK&&srJs  
capital outlay 資本支出   Y P,>vzW  
capital stock 股本   }_BNi;H  
capital stock certificate 股票   '#C5m#v  
carried down 移後   .}5qi;CA  
carried forward 移下頁   aoQ$"PF9  
cash 現金   &hUEOif  
cash account 現金賬戶   (tyky&$!  
cash in bank 存銀行現金   w^9< I]  
cash on delivery 交貨收款   ^( s(4|  
cash on hand 庫存現金   }eF r,bJ  
cash payment 現金支付   aL*}@|JL"  
cash purchase 現購   <#wVQ\0C  
cash sale 現沽   zGdYk-H3TH  
cashier 出?#123;員   *07?U")  
cashiers check 本票   &e78xtA{  
certificate of deposit 存款單折   u* G+=aV.6  
certificate of indebtedness 借據   &>!-67  
certified check 保付支票   - ~4na{6x  
certified public accountant 會計師   JZK93R  
charges 費用   ;b(ww{&  
charge for remittances 匯水手續費   2Opk RFFa  
charter 營業執照   _K&Hiz/'  
chartered accountant 會計師   Yw yMCd  
chattles 動產   (xE |T f  
check 支票   bU[_Yu
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che stub 支票存根   ##%&*v h  
closed account 己結清賬戶   $o0.oY#  
closing 結算   FJ^\K+;  
closing entries 結賬紀錄   K$:+]fJK  
closing stock 期末存貨   ^?wR{q"8  
closing the book 結賬   ~<-mxOe  
columnar journal 多欄日記賬   }'?qUy3x  
combination 聯合   -k@1# c+z  
commission 佣金   L[Ot$  
commodity 商品   {kBsiSvsA;  
common stock 普通股   tJ7F.}\;C  
company 公司   6#AEVRJKU@  
compensation 賠償   I

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compound interest 複利   XUKlgl!+.  
consignee 承銷人   1szObhN-l  
consignment 寄銷   N:CQ$7T{ j  
consignor 寄銷人   R(*t1R\  
consolidated balance sheet 合併資產負債表   sgDSl@lB  
consolidated profit and loss account 合併損益表   MN8>I=p  
consolidation 合併   ][b|^V  
construction cost 營建成本   zVa&4 T-  
construction revenue 營建收入   m)LI| v  
contract 合同   )t@9!V  
control account 統制賬戶   *u:,@io7'G  
copyright 版權   q7<d|s
 
corporation 公司   F

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cost 成本   vcsSi%M\U  
cost accounting 成本會計   Te[v+jgLY,  
cost of labour 勞工成本   :8]8
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cost of production 生產成本   K a& 2>F  
cost of manufacture 製造成本   ]jY^*o[  
cost of sales 銷貨成本   ks\q^ten  
cost price 成本價格   E#_2t)20  
credit 貸方   3tCTPZy  
credit note 收款通知單   D(;+my2  
creditor 債權人   )bR0>3/  
crossed check 橫線支票   7y&6q`y E  
current account 往來活期賬戶   -
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current asset 流動資產   y631;dU  
current liability 流動負債   <ch}]-_  
current profit and loss 本期損益   G<=I\T'g;  
debit 借方   c|JQ0] K  
debt 債務   LT Pr8^  
debtor 債務人   m[^)Q9o}  
deed 契據   4].o:d;`/  
deferred assets 遞延資產   vBO Y[ >=  
deferred liabilities 遞延負債   oe.Jm#?2.  
delivery 交貨   +uSp3gE"  
delivery expense 送貨費   :IBP "  
delivery order 出貨單   3cgq'ob  
demand draft 即期匯票   l^}u S|c(  
demand note 即期票據   j ~1K(=Ng  
demurrage charge 延期費   -3i(N.)<;  
deposit 存款   1/m$#sz  
deposit slip 存款單   d,N6~?B  
depreciation 折舊   5I,NvHD4  
direct cost 直接成本   xEurkR  
direct labour 直接人工   ;4ybkOD  
director 董事   6I
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discount 折扣   [uHU[ sG  
discount on purchase 進貨折扣   ZzN
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