[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。   !1n8vzs"c  
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acceptance 承兌   UJ0<%^f   
account 賬戶   vy_D >tp  
accountant 會計員   3 N7[.I>A  
accounting 會計   `Q+(LBP  
accounting system 會計制度   I&MY{f  
accounts payable 應付賬款   _ ):d`O e  
accounts receivable 應收賬款   ^ "i l}8`  
accumulated profits 累積利益   ~zil/P8  
adjusting entry ?#123;整記錄   QYa(N[~a  
adjustment ?#123;整   &ZghMq~  
administration expense 管理費用   XO-Prs  
advances 預付   2H/Z_+\  
advertising expense 廣告費   cCo`~7rE  
agency 代理   /CuXa%Ci^  
agent 代理人   ?pYKZg/c  
agreement 契約   %|^OOU}  
allotments 分配數   "jTKSgv+q5  
allowance 津貼   psnTFe  
amalgamation 合併   u5 {JQO  
amortization 攤銷   6(]tYcC  
amortized cost 應攤成本   N;A@' tu8  
annuities 年金    }8@M@  
applied cost 已分配成本   Zm"{Viv]  
applied expense 已分配費用   5Xl/L  
applied manufacturing expense 己分配製造費用   T[,/5J  
apportioned charge 攤派費用   nSF``pp+  
appreciation 漲價   ZAJp%  
article of association 公司章程   )I^2k4Cg"  
assessment 課稅   t~E<j+<2B  
assets 資產   s[K^9wz  
attorney fee 律師費   4Ue_Y'LmM  
audit 審計   q}/WQ]p} <  
auditor 審計員   i `s|,"0o  
average 平均數   zaFt*~@X  
average cost 平均成本   yC3yij<oR  
bad debt 壞賬   3I!?e!y3(  
balance 餘額   /0W9g  
balance sheet 資產負債表   wO:Sg=,  
bank account 銀行賬戶   e
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bank balance 銀行結存   P+!
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bank charge 銀行手續費   KjFK/Og.  
bank deposit 銀行存款   `}m
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bank discount 銀行貼現   ~`GhS<D  
bank draft 銀行匯票   l"q1?kaVg  
bank loan 銀行借款   Dy]I8_  
bank overdraft 銀行透支   <W`#gn0b6  
bankers acceptance 銀行承兌   RP2_l$  
bankruptcy 破產   :-iMdtm  
bearer 持票人   n4R2^gX
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beneficiary 受益人   X*g(q0N<S  
bequest 遺產   TDg@Tg0  
bill 票據   zOHypazOTq  
bill of exchange 匯票   6oinidB[l  
bill of lading 提單   j7MO'RX`&  
bills discounted 貼現票據   k-E{d04-2  
bills payable 應付票據   ;uqx@sx ;  
bills receivable 應收票據   E"%2)  
board of directors 董事會   H{?9CxY
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bonds 債券   4g}FB+[u  
bonus 紅利   R*zO dxY  
book value 賬面價值   ygSL  
bookkeeper 簿記員   `e]6#iJ^  
bookkeeping 簿記   MlJVeod  
branch office general ledger 支店往來賬戶   YB)3X[R+0  
broker 經紀人   [EY`am8[  
brought down 接前   <e)o1+[w  
brought forward 接上頁   1^dJg8  
budget 預算   3Wcy)y>2Ap  
by-product 副產品   >r)X:K+I  
by-product sales 副產品銷售   mmEp'E  
capital 股本   3ta$L"a  
capital income 資本收益   EPX8Wwf  
capital outlay 資本支出   F_ 7H!F  
capital stock 股本   xMs]Hs  
capital stock certificate 股票   3 +xy4G@L  
carried down 移後   2X88:  
carried forward 移下頁   .mL#6P!d3^  
cash 現金   J^m<*  
cash account 現金賬戶   C;Ic
  
cash in bank 存銀行現金   u/Fj'*M  
cash on delivery 交貨收款   .5> 20\b2  
cash on hand 庫存現金   y69J%/c ra  
cash payment 現金支付   ?@R")$  
cash purchase 現購   DlyMJ#a  
cash sale 現沽   LS.r%:$mb  
cashier 出?#123;員    m@rSz  
cashiers check 本票   0{^H]Y  
certificate of deposit 存款單折   mzD^Y<LTd  
certificate of indebtedness 借據   "DSPPE&[c  
certified check 保付支票   *s)}Bj  
certified public accountant 會計師   VjbG(nB?_  
charges 費用   ad n|N  
charge for remittances 匯水手續費   Wv K(G3  
charter 營業執照   7;LO2<|1  
chartered accountant 會計師   S{p}ux[}=  
chattles 動產   GlR~%q-jiQ  
check 支票   3+YbA)i;  
che stub 支票存根   dL;H V8z^  
closed account 己結清賬戶   kJ=L2g>W<.  
closing 結算   yu&Kh4AP  
closing entries 結賬紀錄   Fa3gJ[ZAqf  
closing stock 期末存貨   b>cafu  
closing the book 結賬   b;9
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columnar journal 多欄日記賬   h(xP_Svj>  
combination 聯合   V RS 2cc  
commission 佣金   5n:71$6[  
commodity 商品   w;yx <1f  
common stock 普通股   "D> ]ES%5  
company 公司   ^Gz{6@TY5  
compensation 賠償   2eok@1  
compound interest 複利   rS~qi}4X  
consignee 承銷人   Qp:6=o0:  
consignment 寄銷   & 5 <**  
consignor 寄銷人   gOE_ ]  
consolidated balance sheet 合併資產負債表   0B3 QVbp'  
consolidated profit and loss account 合併損益表   R40W'N1%q  
consolidation 合併   kl{6]39  
construction cost 營建成本   Hc!!tbBQ  
construction revenue 營建收入   k@qWig  
contract 合同   -qn[HXq  
control account 統制賬戶   Oje|bxQ  
copyright 版權   S|2VP8xY9  
corporation 公司   U6i~A9;  
cost 成本   xw%)rm<t  
cost accounting 成本會計   wr@GN8e`  
cost of labour 勞工成本   ZDlu1>Q  
cost of production 生產成本   : c;_a-69  
cost of manufacture 製造成本   8xo;E=`   
cost of sales 銷貨成本   ^_w*XV  
cost price 成本價格   </w7W3F  
credit 貸方   BD1K H;  
credit note 收款通知單   U+!UL5k  
creditor 債權人   U(A4v0T  
crossed check 橫線支票   kbq:U8+k  
current account 往來活期賬戶   >40 GP#Vz  
current asset 流動資產   q6)p*}-  
current liability 流動負債   XZBj=2~-3  
current profit and loss 本期損益   B?TpBd  
debit 借方   p5qx=p~c  
debt 債務   77_g}N  
debtor 債務人   b7f0#*(?  
deed 契據   ,# iZS&  
deferred assets 遞延資產   R8{e&nPE  
deferred liabilities 遞延負債   BGA%"b  
delivery 交貨   ^(m0M$Wk*  
delivery expense 送貨費   0
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delivery order 出貨單   |<QI%Y$dr  
demand draft 即期匯票   !Pe1o -O  
demand note 即期票據   ]g7HEB.Y  
demurrage charge 延期費   7Ff?Ysr  
deposit 存款   /9TL&_A-T  
deposit slip 存款單   @C<d2f|8  
depreciation 折舊   ~\-r  
direct cost 直接成本   ){jqfkL  
direct labour 直接人工   $KH@,;Xz  
director 董事   w+3>DEfz  
discount 折扣   eTT^KqE>&  
discount on purchase 進貨折扣   HcDyD0;L.  
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