[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。   C5n? 0I9  
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acceptance 承兌   ax@H"d&  
account 賬戶   {4rQ7J4Ux  
accountant 會計員   CV^c",b_  
accounting 會計   n`L,]dco  
accounting system 會計制度   i2`0|8mw'  
accounts payable 應付賬款   zk=\lp2  
accounts receivable 應收賬款   J_xG}d  
accumulated profits 累積利益   -7`-wu  
adjusting entry ?#123;整記錄   LfX0Z=<  
adjustment ?#123;整   z\.1>/Z=  
administration expense 管理費用   _;e\:7<m  
advances 預付   ,7,;twKz  
advertising expense 廣告費   ?_ RYqolz  
agency 代理   xb$yu.c  
agent 代理人   97!5Q~I  
agreement 契約   TzM=LvA  
allotments 分配數   -(;LQDG |  
allowance 津貼   Vxh.<b6&'  
amalgamation 合併   ixw(c&gL  
amortization 攤銷   Dip*}8$o(w  
amortized cost 應攤成本   77We;a  
annuities 年金   t ;-L{`mW  
applied cost 已分配成本   =! mJG  
applied expense 已分配費用   ]\;xN~l  
applied manufacturing expense 己分配製造費用   |9,UaA  
apportioned charge 攤派費用   ((MLM3zJ  
appreciation 漲價   0Nr\2|  
article of association 公司章程   ;^-:b(E  
assessment 課稅   P s#>y&  
assets 資產   
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attorney fee 律師費   8H $#+^lW  
audit 審計   CC8k&u,  
auditor 審計員   \Ph7(ik  
average 平均數   h>3H7n.  
average cost 平均成本   ;KcFy@ 6q5  
bad debt 壞賬   lbkLyp2  
balance 餘額   Q}P-$X+/ n  
balance sheet 資產負債表   \P?A7vuhLs  
bank account 銀行賬戶   A1_ J sS  
bank balance 銀行結存   _D-Riu>#J  
bank charge 銀行手續費   JR1
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bank deposit 銀行存款   ~A >oO-0K  
bank discount 銀行貼現   L[C*@ uK  
bank draft 銀行匯票   MUcNC\`z  
bank loan 銀行借款   - ]Y wl  
bank overdraft 銀行透支   IZ~.{UQ  
bankers acceptance 銀行承兌   mk=#\>  
bankruptcy 破產   `&g:d E(j  
bearer 持票人   dVGbe07  
beneficiary 受益人   bUvK  
bequest 遺產   gX*K&*q   
bill 票據   d=F-L  
bill of exchange 匯票   yGEb7I$h  
bill of lading 提單   Yx1 D)  
bills discounted 貼現票據   Q]\j>>  
bills payable 應付票據   _4R,Ej}  
bills receivable 應收票據   )iSy@*nY  
board of directors 董事會   wj%wp[KA$  
bonds 債券   Y6VQ:glDT-  
bonus 紅利   CEqZ:c  
book value 賬面價值   treXOC9^B8  
bookkeeper 簿記員   f z%tA39m  
bookkeeping 簿記   YzV(nEW  
branch office general ledger 支店往來賬戶   n`<U"$*  
broker 經紀人   9^zx8MRXd  
brought down 接前   2Xgx*'t\  
brought forward 接上頁   Jz$>k$!UD  
budget 預算   RWikJ   
by-product 副產品   0&$xX!]  
by-product sales 副產品銷售   jG8;]XP  
capital 股本   }m_t$aaUc1  
capital income 資本收益   Mi74Xl i  
capital outlay 資本支出   ;3UvkN  
capital stock 股本   %fpsc_  
capital stock certificate 股票   1nB@zBQu-  
carried down 移後   z%};X$V`J  
carried forward 移下頁   2U%qCfh6|  
cash 現金   BKA]G)G7u!  
cash account 現金賬戶   q\H7&w  
cash in bank 存銀行現金   B01^oYM}  
cash on delivery 交貨收款   v3^t/[e~:  
cash on hand 庫存現金   ^s*\Qw{Ii  
cash payment 現金支付   1Z:R,\+L  
cash purchase 現購   4$Pr|gx  
cash sale 現沽   J3&Sj{ o  
cashier 出?#123;員   }vD;DSz:  
cashiers check 本票   Gl>E[iO  
certificate of deposit 存款單折   a#QByP  
certificate of indebtedness 借據   t/ eo]  
certified check 保付支票   ;+%Z@b%  
certified public accountant 會計師   x
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charges 費用   <gcmsiB|  
charge for remittances 匯水手續費   N D*]gM  
charter 營業執照   ^&m?qKN8  
chartered accountant 會計師   o2}N=|&  
chattles 動產   wlVvxX3%  
check 支票   T*\$<-^
 
che stub 支票存根   w_H2gaQ  
closed account 己結清賬戶   hVZo"XUb  
closing 結算   SG`)PW?  
closing entries 結賬紀錄   \G3!TwC%  
closing stock 期末存貨   0||F`24  
closing the book 結賬   P;c0L;/  
columnar journal 多欄日記賬   bK7.St  
combination 聯合   TkT-$=i  
commission 佣金   C8MWIX}  
commodity 商品   4W-"|Z_x  
common stock 普通股   i;]CL[#2e`  
company 公司   8m7;x/0ld  
compensation 賠償   % $.vOFP9  
compound interest 複利   4d-q!lRpa  
consignee 承銷人   fz8h] PZ   
consignment 寄銷   ~
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consignor 寄銷人   ucM.Ro=@  
consolidated balance sheet 合併資產負債表   Yj3*)k  
consolidated profit and loss account 合併損益表   G"C ;A`6  
consolidation 合併   kp; &cQu!  
construction cost 營建成本   @<5Tba>SC  
construction revenue 營建收入   ^$}/|d(  
contract 合同   ;q&0,B  
control account 統制賬戶   6Pijvx^0  
copyright 版權   J7m`]!*t  
corporation 公司   , QA9k$`  
cost 成本   P'F~\**5  
cost accounting 成本會計   "ZqEP R)  
cost of labour 勞工成本   K=o:V&  
cost of production 生產成本   TZBVU&,{Z  
cost of manufacture 製造成本   +9_,w bF  
cost of sales 銷貨成本   V" }*"P-%  
cost price 成本價格   QE*%HR'  
credit 貸方   _' lmCj8L  
credit note 收款通知單   m:"+J  
creditor 債權人   N-Z^G<[q.  
crossed check 橫線支票   %HVD^. V  
current account 往來活期賬戶   _eh3qs:  
current asset 流動資產   HSC6;~U  
current liability 流動負債   -U:2H7  
current profit and loss 本期損益   }{t3SGsJ  
debit 借方   <b'1#Pd>0  
debt 債務   AbG&9=Ks  
debtor 債務人    RY9.n  
deed 契據   T,Fm"U6[(  
deferred assets 遞延資產   90(UgK&Y  
deferred liabilities 遞延負債   <dS5|||  
delivery 交貨   ExqM1&zpK  
delivery expense 送貨費   [brkx3h  
delivery order 出貨單   L^x5&CCwk  
demand draft 即期匯票   -`g J  
demand note 即期票據   o Fi) d[`  
demurrage charge 延期費   c`pYc  
deposit 存款   hWm0$v1p  
deposit slip 存款單   FF jRf  
depreciation 折舊   V4Qz*z%  
direct cost 直接成本   [lZ=s[n.  
direct labour 直接人工   IG&B2*  
director 董事   xlk5Gob*  
discount 折扣   ]An_5J  
discount on purchase 進貨折扣   ~7dF/Nn5  
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