[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。   f:
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acceptance 承兌   _e?(Gs0BM  
account 賬戶   fC81(5  
accountant 會計員   NVOY,g=3X  
accounting 會計   A).wjd(_,  
accounting system 會計制度   ;,IGO7R  
accounts payable 應付賬款   `Y'}\>.#  
accounts receivable 應收賬款   9RAN$\A Ky  
accumulated profits 累積利益   pG|DT ?  
adjusting entry ?#123;整記錄   ^LnCxA&QH  
adjustment ?#123;整   6t@3 a?  
administration expense 管理費用   ?N`W,  
advances 預付   fw-LZ][  
advertising expense 廣告費   #&$4tTl  
agency 代理   t4
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agent 代理人   ,{]>U'-  
agreement 契約   DuCq16'0T  
allotments 分配數   OvQG%D}P=  
allowance 津貼   i #8)ad  
amalgamation 合併   \bfNki  
amortization 攤銷   /dtFB5Z"w  
amortized cost 應攤成本   9v/1>rziE  
annuities 年金   $@DXS~UQA  
applied cost 已分配成本   K{"+eA>CU  
applied expense 已分配費用   zR]l2zL3  
applied manufacturing expense 己分配製造費用   (Kx3:gs  
apportioned charge 攤派費用   AC 3 ;i  
appreciation 漲價   m:K/)v*  
article of association 公司章程   sdrE4-zd  
assessment 課稅   Z
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assets 資產   hGzj}t W8d  
attorney fee 律師費   CbwQ'c$}  
audit 審計   r1t  TY?  
auditor 審計員   iao_w'tJ  
average 平均數   ,Y}HP3  
average cost 平均成本   QDLtilf :  
bad debt 壞賬   P PmE.%_  
balance 餘額   Xo$(zGb  
balance sheet 資產負債表   +AXui|mn  
bank account 銀行賬戶   d+z8^$z"  
bank balance 銀行結存   *y u|]T  
bank charge 銀行手續費   [_ CIN  
bank deposit 銀行存款   f`vB$r>  
bank discount 銀行貼現   'Kc;~a  
bank draft 銀行匯票   z${DW@o3  
bank loan 銀行借款   !.kj-==s{7  
bank overdraft 銀行透支   j
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bankers acceptance 銀行承兌   8BBuYY{  
bankruptcy 破產   !~PV\DQN  
bearer 持票人   V\4'Hd  
beneficiary 受益人   $Z$BF  
bequest 遺產   +.gZILw  
bill 票據    Fb.wm  
bill of exchange 匯票   Ptn0;GC  
bill of lading 提單   1;S@XC>  
bills discounted 貼現票據   7oK!!Qd^
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bills payable 應付票據   Un@dWf6'  
bills receivable 應收票據   5_0Eh!s
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board of directors 董事會   8,=,'gFO  
bonds 債券   _-^a8F>/19  
bonus 紅利   -=@d2LY  
book value 賬面價值   eUQrn>`  
bookkeeper 簿記員   XeJn,=  
bookkeeping 簿記   MBp%TX!  
branch office general ledger 支店往來賬戶   ;",W&HQbE  
broker 經紀人   42~tdD  
brought down 接前   ={B%qq  
brought forward 接上頁   S
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budget 預算   X8"4)IZ3  
by-product 副產品   ]]V|[g&aJ  
by-product sales 副產品銷售   =g UOHH  
capital 股本  
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capital income 資本收益   cY0NQKUk~  
capital outlay 資本支出   \0). ODA(  
capital stock 股本   /R!:ll2  
capital stock certificate 股票   lvY[E9I0  
carried down 移後   yX0nyhq  
carried forward 移下頁   @j=:V!g2O  
cash 現金   kZ>_m&g  
cash account 現金賬戶   B/0Xqyu  
cash in bank 存銀行現金   jEVDz  
cash on delivery 交貨收款   ]{s0/(EA  
cash on hand 庫存現金   kNR -eG  
cash payment 現金支付   i}[cq_wJ  
cash purchase 現購   l|9'M'a  
cash sale 現沽   <A^sg?s<'  
cashier 出?#123;員   L7;8:^ v  
cashiers check 本票   :m]H?vq] \  
certificate of deposit 存款單折   ~G,_4}#"pM  
certificate of indebtedness 借據   9sG]Q[:.]  
certified check 保付支票   g[';1}/B4  
certified public accountant 會計師   {bHUZen  
charges 費用   t-B5,,`  
charge for remittances 匯水手續費   hK+6S3-Ez  
charter 營業執照   q=(% ]BK  
chartered accountant 會計師   0Un?[O  
chattles 動產   h!=h0  
check 支票   2*Zk^h=  
che stub 支票存根   KW-GVe%8f  
closed account 己結清賬戶   |W_;L6)  
closing 結算   M#nlKj<  
closing entries 結賬紀錄   }@x!r=O)I  
closing stock 期末存貨   u} 3D'h  
closing the book 結賬   j 5}'*  
columnar journal 多欄日記賬   v|\3FEu@  
combination 聯合   :^7>k
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commission 佣金   hh8Gr
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commodity 商品   M8nfbc^  
common stock 普通股   qYoB;gp  
company 公司   `6$|d,m5  
compensation 賠償   dq,j?~ _}  
compound interest 複利   L"bZ~'y  
consignee 承銷人   @<NuuYQ&  
consignment 寄銷   `+z^#3l  
consignor 寄銷人   i/j53towe  
consolidated balance sheet 合併資產負債表   k/P.[
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consolidated profit and loss account 合併損益表   \?SvO  
consolidation 合併   m<H{@ZgN(  
construction cost 營建成本   `AYq,3V  
construction revenue 營建收入   !iO2yp  
contract 合同   DA1?M'N  
control account 統制賬戶   H-vHcqFx3  
copyright 版權   Nv=78O1  
corporation 公司   rk6K0TQ8  
cost 成本   28k=@k^q  
cost accounting 成本會計   I4 W@t4bZ  
cost of labour 勞工成本   t0+i]lr  
cost of production 生產成本   Kv<f<>|L  
cost of manufacture 製造成本   #x;,R Pw5  
cost of sales 銷貨成本   wA\5-C7j  
cost price 成本價格   (+c1 .h  
credit 貸方   |BbzRis  
credit note 收款通知單   0:f]&Ng  
creditor 債權人   rtS' 90`  
crossed check 橫線支票   ,jOJ\WXP  
current account 往來活期賬戶   'IG@JL'  
current asset 流動資產   ]?pQu'-(  
current liability 流動負債   K>dB{w#gS  
current profit and loss 本期損益   gVrQAcJj  
debit 借方   jUEg u  
debt 債務   XEQTTD<  
debtor 債務人   T]ls&cW5  
deed 契據   Dn6U8s&  
deferred assets 遞延資產   B*N1)J\5  
deferred liabilities 遞延負債   jMgXIK\  
delivery 交貨   w8XCU> |  
delivery expense 送貨費   `J1HQ!Z  
delivery order 出貨單   .4p3~r?=S  
demand draft 即期匯票   i|J%jA  
demand note 即期票據   CJ* D  
demurrage charge 延期費   HcgvlFb  
deposit 存款   ;eN ^'/4A  
deposit slip 存款單   %8,$ILN  
depreciation 折舊   5?lc%,-&  
direct cost 直接成本   [ n7>g  
direct labour 直接人工   $P=C7;  
director 董事   v8)"skVnFG  
discount 折扣   ?3=G'Ip5n  
discount on purchase 進貨折扣   &^r>Q`u  
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