[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。   W>/UBN3  
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acceptance 承兌   oCuV9dA
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account 賬戶   L {qJ-ln:  
accountant 會計員   pX_b6%yX(  
accounting 會計   ;{Jb6'K1
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accounting system 會計制度   "lrA%~3%[P  
accounts payable 應付賬款   !=[>r'+3  
accounts receivable 應收賬款   H#Q;"r3  
accumulated profits 累積利益   hy!6g n  
adjusting entry ?#123;整記錄   qd8pF!u|#  
adjustment ?#123;整   no |Gq>Xp  
administration expense 管理費用   j3P$@<  
advances 預付   9^\hmpP@D  
advertising expense 廣告費   z6cYC,  
agency 代理   Y
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agent 代理人   $20s] ywS  
agreement 契約   q~O>a0f0  
allotments 分配數   ]! )xr  
allowance 津貼   P7r4ePtLk{  
amalgamation 合併   e8q4O|I_  
amortization 攤銷   _Wma\(3$  
amortized cost 應攤成本   <+q$XL0  
annuities 年金   -_|]N/v\  
applied cost 已分配成本   3+9 U1:1[.  
applied expense 已分配費用   mPG7Zy$z  
applied manufacturing expense 己分配製造費用   ;"@:}_t  
apportioned charge 攤派費用  
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appreciation 漲價   iRs V#s  
article of association 公司章程   M2p<u-6 "  
assessment 課稅   <\ETPL,<  
assets 資產   RH~sbnZ)F  
attorney fee 律師費   [%~^kq=|  
audit 審計   O9e.
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auditor 審計員   *B{-uc3o  
average 平均數    i6 L  
average cost 平均成本   +*D4(  
bad debt 壞賬   (I
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balance 餘額   +?V0:Kz]  
balance sheet 資產負債表   )Mi'(C;  
bank account 銀行賬戶   5~U:@Tp  
bank balance 銀行結存   y||@
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bank charge 銀行手續費   JY@X2'>v/  
bank deposit 銀行存款   7&#m]t^^  
bank discount 銀行貼現   -l JYr/MSL  
bank draft 銀行匯票   PG"@A  
bank loan 銀行借款   @h(!<Ux_  
bank overdraft 銀行透支   QS;F+cmTh  
bankers acceptance 銀行承兌   B1+ZFQo  
bankruptcy 破產   Lzz)n%y5  
bearer 持票人   Qi:j)uDW  
beneficiary 受益人   PCZ]R  
bequest 遺產   HlRAD|]\  
bill 票據   QkE,T0,/?h  
bill of exchange 匯票  
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bill of lading 提單   :x+ig5  
bills discounted 貼現票據   }{mG/(LX8  
bills payable 應付票據   7}o6_i  
bills receivable 應收票據   L=m:/qQL  
board of directors 董事會   _.=`>%,  
bonds 債券   }P.K2ku  
bonus 紅利   P&\X`ZUA  
book value 賬面價值   ;dOs0/UM&  
bookkeeper 簿記員   QT; Va#a  
bookkeeping 簿記   ~},~c:fF?  
branch office general ledger 支店往來賬戶   =)*JbwQ   
broker 經紀人   z
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brought down 接前   %A2`&:
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brought forward 接上頁   -5xCQJ[  
budget 預算   ,ey0:.!;  
by-product 副產品   ((cb4IX  
by-product sales 副產品銷售   Xl?YBZ}  
capital 股本   (H1lqlVWV#  
capital income 資本收益   `#U ]iwW!  
capital outlay 資本支出   8nsZ+,@+[  
capital stock 股本   h>|u:]I>  
capital stock certificate 股票   L;Vq j]_  
carried down 移後   P\T|[%E'  
carried forward 移下頁   e/@29  
cash 現金   !EM#m@kZ{  
cash account 現金賬戶   ~v\hIm3=m  
cash in bank 存銀行現金   ALAL( f`  
cash on delivery 交貨收款   qu
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cash on hand 庫存現金   JT#7yetk'  
cash payment 現金支付   Z8fJ{uOIL  
cash purchase 現購   6qDfcs  
cash sale 現沽   '%ebcL  
cashier 出?#123;員   e{JVXc[D  
cashiers check 本票   uOFnCy 4  
certificate of deposit 存款單折   R=Ymo.zs6  
certificate of indebtedness 借據   C d| W#.6  
certified check 保付支票   ZYDWv/u  
certified public accountant 會計師   *;P2+cE>H3  
charges 費用   wI>h%y-%!  
charge for remittances 匯水手續費   (Xj.iP  
charter 營業執照   Q]T BQ&  
chartered accountant 會計師   v~a
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chattles 動產   F"v:}Vy|   
check 支票   y<v|X2  
che stub 支票存根   fa yK M  
closed account 己結清賬戶   Oa1'oYIHg  
closing 結算   k{{hZ/om  
closing entries 結賬紀錄   x,f>X;
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closing stock 期末存貨   tO`?{?W7  
closing the book 結賬   {( dP  
columnar journal 多欄日記賬   q-H&5K  
combination 聯合   wB2}uk7  
commission 佣金   o~k;D{Snr  
commodity 商品    ;b|  
common stock 普通股   S?2YJl8B  
company 公司   :~i+tD  
compensation 賠償   L:i+}F;M)s  
compound interest 複利   sNf +lga0  
consignee 承銷人   F: ,#?  
consignment 寄銷   )6 k1 P  
consignor 寄銷人   %}ixgs7*c0  
consolidated balance sheet 合併資產負債表   Pr2;Kp  
consolidated profit and loss account 合併損益表   'mUI-1GkT  
consolidation 合併   mV%h[~-  
construction cost 營建成本   ~M; gM]r;  
construction revenue 營建收入   Mn{XVXY@qm  
contract 合同   %b9fW   
control account 統制賬戶   ,0h3x$l)  
copyright 版權   _<3r'Y,  
corporation 公司   XR<G}x  
cost 成本   RJL
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cost accounting 成本會計   W.p66IQwL&  
cost of labour 勞工成本   d{3I.$ThH  
cost of production 生產成本   ^1Yo-T(R  
cost of manufacture 製造成本   4/f[`].#W  
cost of sales 銷貨成本   ?jFc@t*\:  
cost price 成本價格   W%WC(/hor  
credit 貸方   6$DG.p
 
credit note 收款通知單   &#Wkww&Y  
creditor 債權人   (qbc;gBy  
crossed check 橫線支票   -?Ejbko  
current account 往來活期賬戶   %^T!@uZr  
current asset 流動資產   g&XhQ.aa  
current liability 流動負債   c<>y!^g  
current profit and loss 本期損益   {RH*8?7  
debit 借方    'cYQ?;  
debt 債務   #]igB9Cf)w  
debtor 債務人   QY@nE  
deed 契據   &62`Wr0C  
deferred assets 遞延資產   [C2kK *JZ  
deferred liabilities 遞延負債   }d@LSaM  
delivery 交貨   7pd$?=__I  
delivery expense 送貨費   bYK]G+ Ww  
delivery order 出貨單   +*<K"H|,  
demand draft 即期匯票   `P#8(GU  
demand note 即期票據   s 8Jj6 V  
demurrage charge 延期費   lR,G;  
deposit 存款   9X.gg$P  
deposit slip 存款單   }~V,_Fv  
depreciation 折舊   1BTgGF  
direct cost 直接成本   NPP3(3C  
direct labour 直接人工   ynxWQ%d(`  
director 董事   |^Ur  
discount 折扣   z(#= tC|  
discount on purchase 進貨折扣   w9'H.Lq  
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