[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。   8\{z>y  
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acceptance 承兌   `qs}L  
account 賬戶   ;[R6rV He{  
accountant 會計員   8I
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accounting 會計   lMGO4U[z  
accounting system 會計制度   aMhVO(+FW  
accounts payable 應付賬款   s. A}ydtt  
accounts receivable 應收賬款   0Q&(j7`^@  
accumulated profits 累積利益   Y06^M?}  
adjusting entry ?#123;整記錄   <n]PD;.4  
adjustment ?#123;整   b;UDgq8v  
administration expense 管理費用   zU~ Ff "<  
advances 預付   I{g.V|+x  
advertising expense 廣告費   m =b7 r  
agency 代理   G]f |
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agent 代理人   "nu]3zcd  
agreement 契約   b-VygLN  
allotments 分配數   rN}
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allowance 津貼   vJ65F6=G  
amalgamation 合併   /"?DOsJ.  
amortization 攤銷   {sC Ni  
amortized cost 應攤成本   f1ANziC;i  
annuities 年金   ai sa2#  
applied cost 已分配成本   +:;ddV  
applied expense 已分配費用   e6j1Fa9  
applied manufacturing expense 己分配製造費用   D/."0 #q  
apportioned charge 攤派費用   ylZQwICk  
appreciation 漲價   fF0i^E<  
article of association 公司章程   mYgfGPF`  
assessment 課稅   x5Lbe5/P  
assets 資產   W^L^7  
attorney fee 律師費   ?yef?JI$p  
audit 審計   l5Bm.H_  
auditor 審計員   M.mn9kw`  
average 平均數   ,7&\jET5^0  
average cost 平均成本   W"vLCHTh  
bad debt 壞賬   zx}+Q B0  
balance 餘額   5;0w({1l  
balance sheet 資產負債表   2 3PRb<q  
bank account 銀行賬戶   .u&xo{$'dS  
bank balance 銀行結存   kPs?  
bank charge 銀行手續費   }b(hD|e  
bank deposit 銀行存款   cr!W5+r  
bank discount 銀行貼現   H1kI+YJ@  
bank draft 銀行匯票   =){G  
bank loan 銀行借款   Z2$_9.  
bank overdraft 銀行透支   UGO;5!  
bankers acceptance 銀行承兌   fAULuF  
bankruptcy 破產   n;Oe-+oSC  
bearer 持票人   Hloe7+5UD  
beneficiary 受益人   1z6aMd6.  
bequest 遺產   rV%68x9  
bill 票據   h(/? 81:  
bill of exchange 匯票   Zt3sU_  
bill of lading 提單   ZTzec zXpQ  
bills discounted 貼現票據   ['}|#
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bills payable 應付票據   OCx'cSs-=  
bills receivable 應收票據   ; CCg]hX  
board of directors 董事會   <\^o
  
bonds 債券   I_ZJnu<  
bonus 紅利   {zcG%b WJ  
book value 賬面價值   L}*o8l`  
bookkeeper 簿記員   uy<3B>3~.  
bookkeeping 簿記   b\}a   
branch office general ledger 支店往來賬戶   r*`e%`HU   
broker 經紀人   ^@V*:n^  
brought down 接前   ,/+Mp  
brought forward 接上頁   #EzhtuHxn  
budget 預算   4@0aN 6Os  
by-product 副產品   W/2y;@  
by-product sales 副產品銷售    BjH|E@z  
capital 股本   /+92DV  
capital income 資本收益   cj2Smgw&>  
capital outlay 資本支出   #'&-S@/nQs  
capital stock 股本   3%)cUkD  
capital stock certificate 股票   nnPT08$  
carried down 移後   H2jypVs$2  
carried forward 移下頁   b;QgL_w  
cash 現金   !}*vM@)1  
cash account 現金賬戶   9Ad%~qciY  
cash in bank 存銀行現金   ^s6~*n<fH  
cash on delivery 交貨收款   lu{ *]
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cash on hand 庫存現金   M$EF 8  
cash payment 現金支付   m-O *t$6  
cash purchase 現購   jI8`trD  
cash sale 現沽   mx}5":}  
cashier 出?#123;員   K`N$nOw  
cashiers check 本票   \;0pjxq=  
certificate of deposit 存款單折  
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certificate of indebtedness 借據   B1} i0pV,,  
certified check 保付支票   6n 2RTH  
certified public accountant 會計師   rB+ (  
charges 費用   KJT N"hF   
charge for remittances 匯水手續費   ^N<a HFF  
charter 營業執照   [s^pP2  
chartered accountant 會計師   HHx:s2G  
chattles 動產   gaXo)oS  
check 支票   DLbP$&o  
che stub 支票存根   -I5]#%eX^  
closed account 己結清賬戶   !6|_`l>G,  
closing 結算   J0IKI,X.  
closing entries 結賬紀錄   jF;<9-m&  
closing stock 期末存貨   aZ~e;}w.Zq  
closing the book 結賬   )2).kL>  
columnar journal 多欄日記賬   wBpt W2jA  
combination 聯合   85# 3|5n  
commission 佣金   ph6/+[:  
commodity 商品   0t!Z MH  
common stock 普通股   "T5jz#H#/  
company 公司   bq7+l4CGTv  
compensation 賠償   ]B(}^N>WH  
compound interest 複利   s&ox%L4  
consignee 承銷人   v>K|hH  
consignment 寄銷   Tr;.%/4Q  
consignor 寄銷人   |E K6txRb  
consolidated balance sheet 合併資產負債表   *=@8t^fa86  
consolidated profit and loss account 合併損益表   ek)rsxf1A  
consolidation 合併   )b nGZ8h99  
construction cost 營建成本   ^kNVQJiZyG  
construction revenue 營建收入   Z6gwAvf<  
contract 合同   *P *.'XM  
control account 統制賬戶   4mY^pQ1=L  
copyright 版權   9ls1y=M8J  
corporation 公司   Z%o.kd"  
cost 成本   ypM,i  
cost accounting 成本會計   f
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cost of labour 勞工成本   a'`i#U  
cost of production 生產成本   z]g#2xD2  
cost of manufacture 製造成本   !m\By%(  
cost of sales 銷貨成本  
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cost price 成本價格   ,eebO~7vB  
credit 貸方   Nkb%4ofKqu  
credit note 收款通知單   fX9b1x  
creditor 債權人   >;G_o="X  
crossed check 橫線支票    e#5WX  
current account 往來活期賬戶   <*iFVjSI(  
current asset 流動資產   suQ`a_zJ  
current liability 流動負債   vH6(p(l  
current profit and loss 本期損益   \t{4pobo  
debit 借方   t#M[w|5?  
debt 債務   &z 3_N  
debtor 債務人   |qpm  
deed 契據   EO'+r[Y  
deferred assets 遞延資產   ;xTMOuI*  
deferred liabilities 遞延負債   71Q`B#t0'Z  
delivery 交貨   zk70D_}L  
delivery expense 送貨費  
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delivery order 出貨單   d+P<ce2G  
demand draft 即期匯票   >.39OQ#  
demand note 即期票據   aU +uPP  
demurrage charge 延期費   49/2E@G4.  
deposit 存款   M&zB&Ia"'  
deposit slip 存款單   rfdA?X{Q0  
depreciation 折舊   mq<:^  
direct cost 直接成本   &VjPdu57  
direct labour 直接人工   6;Izw$X  
director 董事   3mE8tTA$R  
discount 折扣   tvJl-&'N  
discount on purchase 進貨折扣   78T;b7!-C  
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