[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。   .6(i5K  
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acceptance 承兌   Jrl xa3 [  
account 賬戶   k{8N@&D  
accountant 會計員   N|d@B{a(  
accounting 會計   Lj\<qF~n  
accounting system 會計制度   F.hC%Ncu  
accounts payable 應付賬款   L2tmo-]nw  
accounts receivable 應收賬款   IC42O_^  
accumulated profits 累積利益   1yf&ck1R  
adjusting entry ?#123;整記錄   ;W:Q}[  
adjustment ?#123;整   }DwXs`M7  
administration expense 管理費用   vsR&1hs  
advances 預付   @UBp;pb}=h  
advertising expense 廣告費   > [7vXm4  
agency 代理   \NRRN eu|  
agent 代理人   .!! yj,bQz  
agreement 契約   ? 'nMZ  
allotments 分配數   2|EoP-K7  
allowance 津貼   Su^Z{ Ud`  
amalgamation 合併   X} 8U-N6)  
amortization 攤銷   KcE=m\h  
amortized cost 應攤成本   Su~`jRN$  
annuities 年金   IS~oyFS  
applied cost 已分配成本   {^iV<>J  
applied expense 已分配費用   bSzb! hT`  
applied manufacturing expense 己分配製造費用   YN3uhd[2  
apportioned charge 攤派費用   c0~'5Mlp  
appreciation 漲價   To95WG7G  
article of association 公司章程  
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assessment 課稅   d?qz7#kc  
assets 資產   6ZJQ '9f  
attorney fee 律師費   yuq E  
audit 審計   ,.B8hr@H6-  
auditor 審計員   zyE yZc?  
average 平均數   C2T,1=  
average cost 平均成本   e V#H"fM  
bad debt 壞賬   1OKJE(T  
balance 餘額   TY}?>t+  
balance sheet 資產負債表   ~Fh(4'  
bank account 銀行賬戶   O jmz/W  
bank balance 銀行結存   LgYzGlJp  
bank charge 銀行手續費   M~
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bank deposit 銀行存款   [;bLlS,  
bank discount 銀行貼現   :yeTzIz]  
bank draft 銀行匯票   `Hqu2 '`  
bank loan 銀行借款   'Z[R*Ikzq  
bank overdraft 銀行透支   6W o7q\"  
bankers acceptance 銀行承兌   >#Yq&@G  
bankruptcy 破產   yO)Qg*r  
bearer 持票人   |k0VJi  
beneficiary 受益人   el<nY" c  
bequest 遺產   70Am]L&M  
bill 票據   '_%Jw:4k  
bill of exchange 匯票   PsVA>Q,4!.  
bill of lading 提單   rXMv&]Ag  
bills discounted 貼現票據   )/Vr 5b@  
bills payable 應付票據   !~#31kL&  
bills receivable 應收票據   go@}r<B$  
board of directors 董事會   LxO'$oKZV  
bonds 債券   f\JyN@w+  
bonus 紅利   9cQSS'`F  
book value 賬面價值   zq#o8))4X  
bookkeeper 簿記員   6)8']f  
bookkeeping 簿記   :d;5Q\C`  
branch office general ledger 支店往來賬戶   sp
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broker 經紀人   J&?kezs  
brought down 接前   Ok
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brought forward 接上頁   @9L9c  
budget 預算   "#()4.9  
by-product 副產品   Lv"83$^S9  
by-product sales 副產品銷售   aVlHY E  
capital 股本   3y!CkJKv  
capital income 資本收益   F&\o1g-L  
capital outlay 資本支出   K:0RP?L  
capital stock 股本   b({2|R  
capital stock certificate 股票   j8b:+io  
carried down 移後   oj/tim  
carried forward 移下頁   #KwF
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cash 現金   />?d 2?  
cash account 現金賬戶   LImD]e
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cash in bank 存銀行現金   5"sF#Y&  
cash on delivery 交貨收款   z t1Q_;  
cash on hand 庫存現金   w?[)nlNW  
cash payment 現金支付   0t~--/lA  
cash purchase 現購   (?Yz#Yf  
cash sale 現沽   (]JJ?aAF  
cashier 出?#123;員   }5gQZ'ys'  
cashiers check 本票   KNnE5f  
certificate of deposit 存款單折   R#t~i&v/  
certificate of indebtedness 借據   =F`h2A;a  
certified check 保付支票   a7Jr} "B  
certified public accountant 會計師   5]{YERa'  
charges 費用   )gR&Ms4  
charge for remittances 匯水手續費   HZm44y$/  
charter 營業執照   k $);<= ZI  
chartered accountant 會計師   P>H'od  
chattles 動產   HTC7fS  
check 支票   yP@=x!$  
che stub 支票存根   F"q3p4-<>  
closed account 己結清賬戶   9'tM65
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closing 結算   zUh(b= ,  
closing entries 結賬紀錄   @ZmpcoDI  
closing stock 期末存貨   BdceINI  
closing the book 結賬   ?;$g,2n  
columnar journal 多欄日記賬   j q[>PvR  
combination 聯合   ZE :oK  
commission 佣金   NT/}}vES  
commodity 商品   '?d[ ip  
common stock 普通股   1F=x~FMvY  
company 公司    ELm#  
compensation 賠償   mr*zl*  
compound interest 複利   `@ObM[0p(  
consignee 承銷人   NzEuiI}  
consignment 寄銷   xsa* XR  
consignor 寄銷人   f; 22viE  
consolidated balance sheet 合併資產負債表   DC NuvrZ  
consolidated profit and loss account 合併損益表   .{Xi&[jw  
consolidation 合併   Lpn`HAw&  
construction cost 營建成本   X9P
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construction revenue 營建收入   'HC4Q{b`  
contract 合同   t+&WsCN  
control account 統制賬戶  
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copyright 版權   -Oo$\ =d  
corporation 公司   }SYvGp{J,  
cost 成本   l-mUc1.S  
cost accounting 成本會計   ^Ab|\5^3  
cost of labour 勞工成本   /q>"">  
cost of production 生產成本   0$UE|yDs>  
cost of manufacture 製造成本   w
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cost of sales 銷貨成本   \dP2xou=  
cost price 成本價格   }NUP[%
  
credit 貸方   $`uL^ hlj]  
credit note 收款通知單   ~h1'_0t   
creditor 債權人   d kXK0k  
crossed check 橫線支票   EZ$m4:{e  
current account 往來活期賬戶   SDot0`s>  
current asset 流動資產   # wG}T .*  
current liability 流動負債   p1Els/|  
current profit and loss 本期損益   fQv^=DI#  
debit 借方   [1E u6X6  
debt 債務   b[/-lNrc  
debtor 債務人   LOp<c<+aW  
deed 契據   HK} C<gg  
deferred assets 遞延資產   l9-(ofY*J  
deferred liabilities 遞延負債   nY6^DE2f  
delivery 交貨   3D\I#g  
delivery expense 送貨費   _G`kj{J  
delivery order 出貨單   ~*H!zKIx  
demand draft 即期匯票   nlJxF5/  
demand note 即期票據   H3&$:h  
demurrage charge 延期費   r;9F@/  
deposit 存款   or0f%wAF  
deposit slip 存款單   lwa  
depreciation 折舊   Yw./V0Z{@  
direct cost 直接成本   kMUjSa~\  
direct labour 直接人工   { c]y<q  
director 董事   ab6KK$s  
discount 折扣   C EAwQH  
discount on purchase 進貨折扣   3]V"9+  
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