[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。   aRc'  
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acceptance 承兌   e\b`n}nC  
account 賬戶   Xm4CKuU@  
accountant 會計員   o."rxd  
accounting 會計   pU!o7>p
 
accounting system 會計制度   I=O
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accounts payable 應付賬款   RAjkH`  
accounts receivable 應收賬款   jb /8?7  
accumulated profits 累積利益   !%Y~~'5 h  
adjusting entry ?#123;整記錄   @wq#>bm  
adjustment ?#123;整   Se!)n;?7Sw  
administration expense 管理費用   'lS`s(  
advances 預付   <g9"Cr`  
advertising expense 廣告費   |7^^*UzSK:  
agency 代理   dP>w/$C}  
agent 代理人   = zl=SLe  
agreement 契約   I@l>w._.  
allotments 分配數   XW L^  
allowance 津貼   b8f+,2Tk  
amalgamation 合併   ap}5ElMR  
amortization 攤銷   D^Ys)- d  
amortized cost 應攤成本   `Vq`z]}  
annuities 年金   o;[bJ Z\^x  
applied cost 已分配成本   /dDzZ%/@  
applied expense 已分配費用   d/7lefF  
applied manufacturing expense 己分配製造費用   -s$<Op{s  
apportioned charge 攤派費用   j|e[s ?d  
appreciation 漲價   s{/qS3=  
article of association 公司章程   h<+|x7u  
assessment 課稅   L<(VG{)Z  
assets 資產   %q_Miu@  
attorney fee 律師費   x:t<ZG&Xwg  
audit 審計   #\bP7a+  
auditor 審計員   a-n4:QT  
average 平均數   {Ts:ZI+ 8d  
average cost 平均成本   4(vyp.f  
bad debt 壞賬   Y~n`~(  
balance 餘額   eFTX6XB:i  
balance sheet 資產負債表   ["3d
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bank account 銀行賬戶   A6ewdT?>,  
bank balance 銀行結存   Y(GN4@`S  
bank charge 銀行手續費   :k46S<RE  
bank deposit 銀行存款   qvt-  
bank discount 銀行貼現   T`$KeuL  
bank draft 銀行匯票   HBLWOQab  
bank loan 銀行借款   ?kt=z4h9(  
bank overdraft 銀行透支   U '[?9/T  
bankers acceptance 銀行承兌   jiIST^Zq#t  
bankruptcy 破產   .9LL+d  
bearer 持票人   YDiN^q7  
beneficiary 受益人   FQf#*  
bequest 遺產   ${U6=  
bill 票據   vW' 5` %  
bill of exchange 匯票   "E*8h/4u  
bill of lading 提單   L)-*,$#<oW  
bills discounted 貼現票據   -Gsl[Rc0H;  
bills payable 應付票據   pH9H K  
bills receivable 應收票據   )-&nxOP  
board of directors 董事會   LCQkgRs}~{  
bonds 債券   ~uPk  
bonus 紅利    ~q%  
book value 賬面價值   {e]NU<G ,  
bookkeeper 簿記員   j$eCe<.3  
bookkeeping 簿記   ma}
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branch office general ledger 支店往來賬戶   W._G0b4}  
broker 經紀人   p q
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brought down 接前   ]Sta]}VQ  
brought forward 接上頁   i+~QDo(Pi  
budget 預算   :$"7-a%f  
by-product 副產品   6tOi^+qN  
by-product sales 副產品銷售   |}qjqtZ  
capital 股本   :'w?ye[e  
capital income 資本收益   J5T=!wF (  
capital outlay 資本支出   <q7s`,rG  
capital stock 股本   Kp_jy.e7&  
capital stock certificate 股票   oofFrAaT  
carried down 移後   |vy]8?Ak  
carried forward 移下頁   Zd>ZY,-5  
cash 現金   MOV =n75  
cash account 現金賬戶   J1-
):3A  
cash in bank 存銀行現金   ",Wf uz  
cash on delivery 交貨收款   Qp&?L"U)2  
cash on hand 庫存現金   0]a15  
cash payment 現金支付   96W4c]NT  
cash purchase 現購   ~t9$IB  
cash sale 現沽   LrM}?9'  
cashier 出?#123;員   v_-ls"l  
cashiers check 本票   yv ${M u  
certificate of deposit 存款單折   Dy
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certificate of indebtedness 借據   yQS04Bl]  
certified check 保付支票   , ;'SVe%  
certified public accountant 會計師   GUCM4jVT^  
charges 費用   p#b{xK  
charge for remittances 匯水手續費   #D:RhqjK  
charter 營業執照   (^S5Sc=  
chartered accountant 會計師   / s-d?  
chattles 動產   CTU9~~Xk  
check 支票   t/Z!O z6ZE  
che stub 支票存根   s1@@o#r  
closed account 己結清賬戶   /$OIlu  
closing 結算   )tPl<lb  
closing entries 結賬紀錄   L`[F~$|  
closing stock 期末存貨   w?;b7i  
closing the book 結賬   jmPp-}tS7  
columnar journal 多欄日記賬   ]xB6cPdLu  
combination 聯合   ~mcZUiP9  
commission 佣金   F25<+1kr  
commodity 商品   ;7 "Y?*{  
common stock 普通股   Fs9W>*(  
company 公司   8AX3C s_G  
compensation 賠償   gDc]^K4>  
compound interest 複利   O &\<FT5  
consignee 承銷人   MZiF];OY  
consignment 寄銷   C!kbZTO[p"  
consignor 寄銷人   )Jz!Ut  
consolidated balance sheet 合併資產負債表   o(nHB g  
consolidated profit and loss account 合併損益表   ]Qy,#p'~&H  
consolidation 合併   j>g9\i0O1  
construction cost 營建成本   `~K Ak  
construction revenue 營建收入   tJG (*  
contract 合同   fcn_<Yh0W  
control account 統制賬戶   xF^r`  
copyright 版權   *U2Ck<"]  
corporation 公司   ;lkf+,;  
cost 成本   ?bCTLt7k  
cost accounting 成本會計   iQ0&W0D]  
cost of labour 勞工成本   7Fc |  
cost of production 生產成本   X~#@rg!"  
cost of manufacture 製造成本   2PI #ie4  
cost of sales 銷貨成本   `O jvt-5}E  
cost price 成本價格   t>-XT|lV  
credit 貸方   $$/S8LmmK  
credit note 收款通知單   H;X~<WN&AW  
creditor 債權人   ~JT lPU'  
crossed check 橫線支票   9`E-dr9  
current account 往來活期賬戶   Q)93 69<A  
current asset 流動資產   }cyq'mi  
current liability 流動負債   ?~]>H A:  
current profit and loss 本期損益   UFJEs[?+Te  
debit 借方   r$Kh3EEF`E  
debt 債務   hiT9H5 6>  
debtor 債務人   cRPr9LfD@  
deed 契據   vatx+)  
deferred assets 遞延資產   F}\[eFf[  
deferred liabilities 遞延負債   FJ nG<5Rh  
delivery 交貨   N_|YOw6  
delivery expense 送貨費   ^S3A10f,  
delivery order 出貨單   Yr Preuh  
demand draft 即期匯票   1.xw'i  
demand note 即期票據   b<48#Qy~l  
demurrage charge 延期費   `~sf}S :  
deposit 存款   %Ud.SJ3  
deposit slip 存款單   "F04c|oR<X  
depreciation 折舊   #`2GAM];7  
direct cost 直接成本   ?T~3B]R  
direct labour 直接人工   pZW}^kg=  
director 董事   7?)m(CFy  
discount 折扣   '
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discount on purchase 進貨折扣   Pau&4h0  
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