[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。   @'=Uq  
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acceptance 承兌   #:d =)Qj0  
account 賬戶   K+6e?5t  
accountant 會計員   lqb/eN9(t  
accounting 會計   $k$4% 7  
accounting system 會計制度   x\Y $+A,P  
accounts payable 應付賬款   Dnc<sd;  
accounts receivable 應收賬款   }E_#k]#*  
accumulated profits 累積利益   \Y}3cE  
adjusting entry ?#123;整記錄   A7c/N=Cp^  
adjustment ?#123;整   72veLB  
administration expense 管理費用   |{@FMxn|q  
advances 預付   n k2om$nN  
advertising expense 廣告費   *x)8fAr  
agency 代理   m5Tr-w$QY  
agent 代理人   $u/E\l  
agreement 契約   lKgKtQpi  
allotments 分配數   w
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allowance 津貼   b9XW9O`B  
amalgamation 合併   |g3?y/l  
amortization 攤銷   Ks\ NE=;5  
amortized cost 應攤成本   {%#)5l
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annuities 年金   'L{8@gqi  
applied cost 已分配成本   F"N60>>  
applied expense 已分配費用   \qUKP"dr  
applied manufacturing expense 己分配製造費用   =rR~`  
apportioned charge 攤派費用   lHV[Ln`\x  
appreciation 漲價   {$ep7;'d  
article of association 公司章程   _Ob@`  
assessment 課稅   &[hLzlrg  
assets 資產   %e@HZ"V  
attorney fee 律師費   HD N9.5S  
audit 審計   {6oE0;2o'  
auditor 審計員   p^iRPI  
average 平均數   W14Vm(`N  
average cost 平均成本   #Eb5:;  
bad debt 壞賬   Nl')l"  
balance 餘額  
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balance sheet 資產負債表   "HYQqNj?Z  
bank account 銀行賬戶   smm
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bank balance 銀行結存   B:Z_9,gj-N  
bank charge 銀行手續費   ?3O9eZY@  
bank deposit 銀行存款   t^ZV|s
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bank discount 銀行貼現   s{w[b\rA  
bank draft 銀行匯票   `EtS!zD~b  
bank loan 銀行借款   +x1eJug4  
bank overdraft 銀行透支   0 u?{\  
bankers acceptance 銀行承兌   7$r jlVe  
bankruptcy 破產   -WQ^gcO=7  
bearer 持票人   ,<A$h3*  
beneficiary 受益人   = P   
bequest 遺產  
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bill 票據   .Q)|vq^  
bill of exchange 匯票   fBQ?|~:n  
bill of lading 提單   1jX3ey~  
bills discounted 貼現票據   5Q=P4w!'  
bills payable 應付票據   phE &7*!Q  
bills receivable 應收票據   )a3IQrf=  
board of directors 董事會   $#|gLVOQ  
bonds 債券   4^
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bonus 紅利   F,5r9^,_  
book value 賬面價值   c/5W4_J  
bookkeeper 簿記員   GHQ;hN:  
bookkeeping 簿記   r&Ca"dI  
branch office general ledger 支店往來賬戶   .Gcy> Av  
broker 經紀人   NvN~@TL28  
brought down 接前   8?Z4-6!{V,  
brought forward 接上頁   *.&HD6Qr  
budget 預算   *H[Iq!@  
by-product 副產品   QKE9R-KTE  
by-product sales 副產品銷售   <|?K%FP7Z  
capital 股本   4:9KR[y/  
capital income 資本收益   ,&4qgp{)  
capital outlay 資本支出   r 6eb}z!i  
capital stock 股本   b~BIz95   
capital stock certificate 股票   pN\Vr8tJ  
carried down 移後   {m`A!qcD|  
carried forward 移下頁   LJVG~Yeo  
cash 現金   Ys8SDlMo  
cash account 現金賬戶   I-ag
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cash in bank 存銀行現金   gDIBnH  
cash on delivery 交貨收款   O@iu aeEW  
cash on hand 庫存現金   kbPE "urR  
cash payment 現金支付   +wW@'X  
cash purchase 現購   N S#TW  
cash sale 現沽   *6BThvg|&X  
cashier 出?#123;員   1oKfy>ie  
cashiers check 本票   MuBx#M/  
certificate of deposit 存款單折   IcIOC8WC  
certificate of indebtedness 借據   ^2]LV
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certified check 保付支票   1
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certified public accountant 會計師   iBudmT8  
charges 費用   1qi@uYDug  
charge for remittances 匯水手續費   p h[\)  
charter 營業執照   1|8<H~&  
chartered accountant 會計師   K)Zlc0e  
chattles 動產   
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check 支票   !jqWwi  
che stub 支票存根   dC}`IR  
closed account 己結清賬戶   N-w(e  
closing 結算   3/JyUh?  
closing entries 結賬紀錄   xLZd!>C  
closing stock 期末存貨   vVT
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closing the book 結賬   O--7<Q\  
columnar journal 多欄日記賬   c<#
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combination 聯合   0J~Qq]g  
commission 佣金  
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commodity 商品   S=3^Q;V/1  
common stock 普通股   Q:6VYONN  
company 公司   D=RU`?L  
compensation 賠償   D@ X+{  
compound interest 複利   -R JE6~>'\  
consignee 承銷人   r.0oxH']  
consignment 寄銷  
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consignor 寄銷人   ~:_0CKa!  
consolidated balance sheet 合併資產負債表   _~aG|mAj
 
consolidated profit and loss account 合併損益表   <Q<+4Y{R  
consolidation 合併   %f8Qa"j  
construction cost 營建成本   wcDjg&:=ml  
construction revenue 營建收入   nU`Lhh8y  
contract 合同   p4VSma_(  
control account 統制賬戶   ~YCuO0t  
copyright 版權   x?D/.vrOY  
corporation 公司   7t-Lz| $"  
cost 成本   %~*jae!f  
cost accounting 成本會計   dV8iwI  
cost of labour 勞工成本   ;1DdjETr  
cost of production 生產成本   ezTZnutZ  
cost of manufacture 製造成本   HI&kP+,y  
cost of sales 銷貨成本   O7aLlZdg~  
cost price 成本價格   VSOz.g>  
credit 貸方   p2x [
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credit note 收款通知單   [FQ\I-GNC  
creditor 債權人   )y7_qxwbV  
crossed check 橫線支票   `"k9wC1  
current account 往來活期賬戶   wHsB,2H  
current asset 流動資產   *Zd84wRSj  
current liability 流動負債   > 7 `&0?  
current profit and loss 本期損益   cy~oPj]j  
debit 借方   `0#H]=$2h  
debt 債務   YnV/M,U  
debtor 債務人   DlE_W +F  
deed 契據   &~5=K  
deferred assets 遞延資產   ZI ?W5ISdg  
deferred liabilities 遞延負債   _|isa]u\z  
delivery 交貨   u@FsLHn  
delivery expense 送貨費   ;_<)JqUh  
delivery order 出貨單   E@ h y7X  
demand draft 即期匯票   ,yLw$-  
demand note 即期票據   O2-M1sd$  
demurrage charge 延期費   g?qKNY  
deposit 存款   .gZZCf&?  
deposit slip 存款單   `{FwTZ=6{  
depreciation 折舊   KO]N%]:&~  
direct cost 直接成本   CBD_
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direct labour 直接人工   gp|1?L54  
director 董事   -.vDF?@G  
discount 折扣   Gg0#H^s( (  
discount on purchase 進貨折扣   m$y]Lf  
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