[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。   pAb.c  
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acceptance 承兌   O=v#{[  
account 賬戶   |u0(t,T  
accountant 會計員   \%/#x V  
accounting 會計   '\Jj8oJQj  
accounting system 會計制度   E Q4KV  
accounts payable 應付賬款   .,7JAkB%t  
accounts receivable 應收賬款   `Ja?fI'H-  
accumulated profits 累積利益   6el;Erp  
adjusting entry ?#123;整記錄   lY~4 '8^  
adjustment ?#123;整   D'L'#/hK  
administration expense 管理費用   S!Omy:=;i  
advances 預付   P&j(,7  
advertising expense 廣告費   nL$x|}XAcj  
agency 代理   /" ${$b{  
agent 代理人   o@#Y8M  
agreement 契約   89n:)|rWq  
allotments 分配數   Ubh{ !Y  
allowance 津貼   G2]4n T  
amalgamation 合併   Oy<5>2^P  
amortization 攤銷    }8@M@  
amortized cost 應攤成本   ,ldI2]  
annuities 年金   KhCzD[tf  
applied cost 已分配成本   /n5F(5<  
applied expense 已分配費用   NE/m-ILw  
applied manufacturing expense 己分配製造費用   JYrY
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apportioned charge 攤派費用   j [rB"N`0  
appreciation 漲價   uch>AuF:  
article of association 公司章程   [zL7Q^~  
assessment 課稅   5DXR8mLoaJ  
assets 資產   k% sO 0  
attorney fee 律師費   vKq^D(&cl  
audit 審計   f;&]:2.j  
auditor 審計員   e'*`.^  
average 平均數   Aub]IO~  
average cost 平均成本   {NPuu?&  
bad debt 壞賬   Cw~RJ^a_  
balance 餘額   M t*6}Cl  
balance sheet 資產負債表   3' ~gviI  
bank account 銀行賬戶   s:2|c]wQ#R  
bank balance 銀行結存   sp7*_&'J  
bank charge 銀行手續費   f'<Q.Vh<  
bank deposit 銀行存款   `+zWu55;  
bank discount 銀行貼現  
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bank draft 銀行匯票   B!dU>0&C t  
bank loan 銀行借款   y.=/J8->  
bank overdraft 銀行透支    U3izvM  
bankers acceptance 銀行承兌   21ppSN>  
bankruptcy 破產   4B4Z])$3  
bearer 持票人   [6)UhS8  
beneficiary 受益人   ly4s"4v  
bequest 遺產   ZxG}ViS4I  
bill 票據   rwniOQe  
bill of exchange 匯票   2+cNo9f  
bill of lading 提單   [U@*1  
bills discounted 貼現票據   nI/kw%<  
bills payable 應付票據   277ASCWLkU  
bills receivable 應收票據   ?E9DXg  
board of directors 董事會   RrhT'':[  
bonds 債券   :LWn<,4F&  
bonus 紅利   d\H&dkpH  
book value 賬面價值   :-iMdtm  
bookkeeper 簿記員   YXU|h  
bookkeeping 簿記   osO Vg0Gyj  
branch office general ledger 支店往來賬戶   .fi/I  
broker 經紀人   a8dXH5_  
brought down 接前   uk9g<<3T  
brought forward 接上頁   }m/RZP~=  
budget 預算   kWlAY%  
by-product 副產品   \XF}?*8  
by-product sales 副產品銷售   $55U+)C<  
capital 股本   Xt{*N-v\  
capital income 資本收益   /w8"=6Vv~  
capital outlay 資本支出   d'*]ns  
capital stock 股本   `:wvh(  
capital stock certificate 股票   mv atUe  
carried down 移後   hKNY+S})g  
carried forward 移下頁   B-*E:O0y  
cash 現金   h6%[q x<  
cash account 現金賬戶   BR v+.(S  
cash in bank 存銀行現金   .}k(L4T|=  
cash on delivery 交貨收款   Q \]Xm>  
cash on hand 庫存現金   ckjrk  
cash payment 現金支付   7l."b$U4yv  
cash purchase 現購   X 6lH|R  
cash sale 現沽   au
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cashier 出?#123;員   vBvNu<v7te  
cashiers check 本票   iB1i/l  
certificate of deposit 存款單折   2$ !D* <  
certificate of indebtedness 借據   R0;efD  
certified check 保付支票   1^dJg8  
certified public accountant 會計師   v)f7};"z   
charges 費用   -h-oMqgu(  
charge for remittances 匯水手續費   >r)X:K+I  
charter 營業執照   ++}\v9Er  
chartered accountant 會計師   ?Pwx~[<1""  
chattles 動產   Q<6P. PTya  
check 支票   Cs@ +r  
che stub 支票存根   0rokR&Y-d  
closed account 己結清賬戶   dQgk.
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closing 結算   lFUWV)J\  
closing entries 結賬紀錄   pO~c<d}b  
closing stock 期末存貨   >p])it[q&$  
closing the book 結賬   j2M+]Zp.  
columnar journal 多欄日記賬   VW@
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combination 聯合   ukuo:P<a  
commission 佣金   |xr\H8:(!  
commodity 商品   -$<O\5cAQ  
common stock 普通股   )9=(|Lp  
company 公司   %8)W0WMe  
compensation 賠償   u/Fj'*M  
compound interest 複利    T7$S_  
consignee 承銷人   @!Hr|k|  
consignment 寄銷   _7kM]">j  
consignor 寄銷人   +m,!e*g  
consolidated balance sheet 合併資產負債表   Ybg-"w  
consolidated profit and loss account 合併損益表   la$%H<,7  
consolidation 合併   HFo-4"  
construction cost 營建成本   )F pJ1  
construction revenue 營建收入   va|rO#.=  
contract 合同    f+Dn9t  
control account 統制賬戶   7Bz*r0 9S  
copyright 版權   %*z-PT22  
corporation 公司   >qn/<??  
cost 成本   5IqQ|/m<6  
cost accounting 成本會計   Di Or{)a  
cost of labour 勞工成本   *s)}Bj  
cost of production 生產成本   Q;h3v1GC\P  
cost of manufacture 製造成本   pKJK9@Ad  
cost of sales 銷貨成本   U3#dT2U  
cost price 成本價格   NvtM3  
credit 貸方   0O2n/`'  
credit note 收款通知單   )%Y IGV; &  
creditor 債權人   $E(XjuS  
crossed check 橫線支票   vt]F U<  
current account 往來活期賬戶   .
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current asset 流動資產   BH@b1}  
current liability 流動負債   0y%L-:/c|  
current profit and loss 本期損益   Vm8D"I5i  
debit 借方   7w58L:)B.  
debt 債務   |$hgT K[L  
debtor 債務人   u/AT-er;  
deed 契據   We`'>'W0  
deferred assets 遞延資產   noA-
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deferred liabilities 遞延負債   ua 8m;>R  
delivery 交貨   aW{L7N%  
delivery expense 送貨費   b>cafu  
delivery order 出貨單   ilEi")b=  
demand draft 即期匯票   &1)xoZ' \  
demand note 即期票據   }X$l\pm  
demurrage charge 延期費   J\W-dI  
deposit 存款   <>4!XPo%J  
deposit slip 存款單   IftxSaP  
depreciation 折舊   FMu!z  
direct cost 直接成本   5M?mYNQR/H  
direct labour 直接人工   @R:#"  
director 董事   ]1fZupM^6  
discount 折扣   EIX\O6*  
discount on purchase 進貨折扣   E`p 'L!z  
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