[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。   4l2i'H  
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acceptance 承兌   ^4^1)' %  
account 賬戶   uhL+bj+W  
accountant 會計員   yc5C`r+6  
accounting 會計   V,bfD3S3  
accounting system 會計制度   g(t"+ P  
accounts payable 應付賬款   ^yUel.N5"  
accounts receivable 應收賬款   $x5P 5^Y  
accumulated profits 累積利益   <va3Ly)c&  
adjusting entry ?#123;整記錄   &Zl$7  
adjustment ?#123;整   d3h2$EDD  
administration expense 管理費用   W B)
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advances 預付   M:|Z3p K  
advertising expense 廣告費   *6~ODiB
  
agency 代理   43pQFDWa  
agent 代理人   Z~{0XG\Y  
agreement 契約    ~dfc  
allotments 分配數   zyTP|SXk  
allowance 津貼   }}XY V eI  
amalgamation 合併   tS,nO:+x  
amortization 攤銷   ^"\ jIP   
amortized cost 應攤成本   h)BRSs?v_D  
annuities 年金   *@fR36  
applied cost 已分配成本   D.o|pTZ  
applied expense 已分配費用   b7g\wnV8z  
applied manufacturing expense 己分配製造費用   Vu '/o[nF>  
apportioned charge 攤派費用   U'zW; Lt  
appreciation 漲價   ]Mi ~vG q  
article of association 公司章程   6V\YYrUz  
assessment 課稅   naCP Ssei  
assets 資產   ^'i(@{{o\  
attorney fee 律師費   *]~ug%a  
audit 審計   $$~
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auditor 審計員   zu&5[XL  
average 平均數   \]}|m<R  
average cost 平均成本   -}0S%|#m  
bad debt 壞賬   (&0%![j&  
balance 餘額   ^RytBwzKM  
balance sheet 資產負債表   Ar4E $\W  
bank account 銀行賬戶   cVJ
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bank balance 銀行結存   ;4tVFqR  
bank charge 銀行手續費   6 ]W!>jDc  
bank deposit 銀行存款   xc[@lr  
bank discount 銀行貼現   <qN0Q7  
bank draft 銀行匯票   Xn-GSW3{  
bank loan 銀行借款   C{!L +]/  
bank overdraft 銀行透支   $j:$ `  
bankers acceptance 銀行承兌   S V16]V
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bankruptcy 破產   QlJ cj+_h  
bearer 持票人   B PTQm4TN  
beneficiary 受益人   "Wr5:T-;  
bequest 遺產   TSqfl/UI  
bill 票據   Y~Y-L<`I  
bill of exchange 匯票   
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bill of lading 提單   !/+ZKx("9  
bills discounted 貼現票據   n"8vlNeW  
bills payable 應付票據   R/r)l<X@   
bills receivable 應收票據   3^ ~M7=k  
board of directors 董事會   QU^*(HGip  
bonds 債券   sHD8#t^{  
bonus 紅利   PVH
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book value 賬面價值   N&7= hni  
bookkeeper 簿記員   K,e"@ G  
bookkeeping 簿記   zWpJ\/k~  
branch office general ledger 支店往來賬戶   6M9t<DQV  
broker 經紀人   !spp*Q)#\  
brought down 接前   %0C<_drW  
brought forward 接上頁   \Km!#:  
budget 預算   GZ0? C2\  
by-product 副產品   \Zz"%i  
by-product sales 副產品銷售   CY#|VE M  
capital 股本   zY~  
capital income 資本收益   @5N^^B  
capital outlay 資本支出   |niYN7 17  
capital stock 股本   bh|M]*Pq  
capital stock certificate 股票   "V-k_d "  
carried down 移後   ~$n4Yuu2[  
carried forward 移下頁   "*W:  
cash 現金   vdw5T&Q{{C  
cash account 現金賬戶   :)VO,b~r  
cash in bank 存銀行現金   n2&*5m&$  
cash on delivery 交貨收款   Qd;P?W6  
cash on hand 庫存現金   XWN ra  
cash payment 現金支付   6yk=4l \  
cash purchase 現購   52?zBl`|  
cash sale 現沽   k#Qav1_  
cashier 出?#123;員   >QO^h<.>  
cashiers check 本票  
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certificate of deposit 存款單折   0JzH dz  
certificate of indebtedness 借據   % @ UH,Ew  
certified check 保付支票   ir/m.~?  
certified public accountant 會計師   K ;\~otR^  
charges 費用   c'cK+32  
charge for remittances 匯水手續費   .GcIwP'aU-  
charter 營業執照   q1ybJii  
chartered accountant 會計師   g
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chattles 動產   MCOiB<L6  
check 支票   abiZ"?(  
che stub 支票存根   +GCN63nX  
closed account 己結清賬戶   nZZNx  
closing 結算   xIu#  
closing entries 結賬紀錄   8*7t1$  
closing stock 期末存貨   wKOljE6d  
closing the book 結賬   2N*XzVplN  
columnar journal 多欄日記賬   G8=2=/ !  
combination 聯合   < kyT{[e+6  
commission 佣金   fy+fJ )4sj  
commodity 商品   xxjg)rVuy  
common stock 普通股   )_bc:6Q  
company 公司   0K/Pth"*  
compensation 賠償   fkf69,+"]  
compound interest 複利   I5]=\k($  
consignee 承銷人   ldp x,   
consignment 寄銷   \kSoDY`l&  
consignor 寄銷人   tLCu7%P>  
consolidated balance sheet 合併資產負債表   9V
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consolidated profit and loss account 合併損益表   3m3ljy  
consolidation 合併   N(i%Oxp1  
construction cost 營建成本   p3tu_If  
construction revenue 營建收入   U%%fKL=S  
contract 合同   wM.z/r\p  
control account 統制賬戶   ,b[}22  
copyright 版權   j("$qpv  
corporation 公司   1Q_  C  
cost 成本   fH#yJd2?f  
cost accounting 成本會計   -7MR2)U  
cost of labour 勞工成本   @z $,KUH  
cost of production 生產成本   \8j5b+  
cost of manufacture 製造成本   MJ5Ymt a  
cost of sales 銷貨成本   &L7u//  
cost price 成本價格   m(0sG(A~  
credit 貸方    1B}q?8n  
credit note 收款通知單   V~#e%&73FH  
creditor 債權人   <JtH /oN  
crossed check 橫線支票   /$NDH]a  
current account 往來活期賬戶   3a9%djGq  
current asset 流動資產   yx5F]Z<M2  
current liability 流動負債   ++O L&n  
current profit and loss 本期損益   /V'^$enK!}  
debit 借方   lMkDLobos  
debt 債務   WFWQ;U{|  
debtor 債務人   [6 d~q]KH  
deed 契據   5zk<s`h  
deferred assets 遞延資產   5\\#kjjx  
deferred liabilities 遞延負債   LDg"s0n#  
delivery 交貨   8CXZ7p  
delivery expense 送貨費   fZQL!j4  
delivery order 出貨單   'iQ
  
demand draft 即期匯票   1XfH,6\8i  
demand note 即期票據   4%!
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demurrage charge 延期費   _N`'R.va  
deposit 存款   3[q&%Z.  
deposit slip 存款單   un*Ptc2%  
depreciation 折舊   W& M=%  
direct cost 直接成本   hz:^3F`>/&  
direct labour 直接人工   ^b{-y  
director 董事   S8=Am7D] 1  
discount 折扣   R$>]7-N}  
discount on purchase 進貨折扣   /"~ D(bw0=  
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