[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。   n N<N~  
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acceptance 承兌  
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account 賬戶   >H;i#!9,  
accountant 會計員   .{1$;K @  
accounting 會計   e%\^V\L  
accounting system 會計制度   %v0M~J}
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accounts payable 應付賬款   \]tBwa  
accounts receivable 應收賬款   l76=6Vtb  
accumulated profits 累積利益   .Mq#88o.*  
adjusting entry ?#123;整記錄   (0$~T}lH  
adjustment ?#123;整   JmI%7bH@  
administration expense 管理費用   .q@?sdGD  
advances 預付   <&5z0rDKWw  
advertising expense 廣告費   }T?X6LA$I8  
agency 代理   ]at$ohS  
agent 代理人   uk):z$x
 
agreement 契約   KUI{Z I  
allotments 分配數   "Oxr}^% i  
allowance 津貼   Y=mr=]q  
amalgamation 合併   r6DLShP-Ur  
amortization 攤銷   `fBQ?[05.  
amortized cost 應攤成本   |#TU"$;  
annuities 年金   H5K Fm#  
applied cost 已分配成本   #t+?eye~  
applied expense 已分配費用   MpCPY"WLL  
applied manufacturing expense 己分配製造費用   Ln&pe(c  
apportioned charge 攤派費用   HXLnjXoe  
appreciation 漲價   jRK}H*uem  
article of association 公司章程   8?yIixhw  
assessment 課稅   7H6Ts8^S  
assets 資產   8Y`Lq$u  
attorney fee 律師費   w 3t,S3!  
audit 審計   1b5Z^a<u  
auditor 審計員   `0d0T~  
average 平均數   V*p[6{
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average cost 平均成本   y~9wxK  
bad debt 壞賬   p_gN}v  
balance 餘額  
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balance sheet 資產負債表   h3MdQlJ&  
bank account 銀行賬戶   T Dh)}Ms  
bank balance 銀行結存   /JD} b[J$  
bank charge 銀行手續費   {?qfH>oFA  
bank deposit 銀行存款   ` ~GXK  
bank discount 銀行貼現   Za|7gt];l  
bank draft 銀行匯票   %_!/4^smE  
bank loan 銀行借款   H,7='n7"  
bank overdraft 銀行透支   t~+M>Fjm?d  
bankers acceptance 銀行承兌   =M\yh,s!  
bankruptcy 破產   LRJX>+@  
bearer 持票人   `Skvqo(5:  
beneficiary 受益人   V+gZjuN$  
bequest 遺產   ,1]UOQ>AP  
bill 票據   =E-x0sr?  
bill of exchange 匯票   NFT:$>83`  
bill of lading 提單   9jal D X  
bills discounted 貼現票據   m<gdyY  
bills payable 應付票據   A4j,]hOD  
bills receivable 應收票據   uo:RNokjJ  
board of directors 董事會   e@'x7Zzh  
bonds 債券   !wYN",R-  
bonus 紅利   R`j"iC2  
book value 賬面價值   RD`|Z~:q:K  
bookkeeper 簿記員   +t7HlAXB#  
bookkeeping 簿記   579Q&|L.  
branch office general ledger 支店往來賬戶   z g7Q`  
broker 經紀人   {v"f ){   
brought down 接前   a"(Ws]K  
brought forward 接上頁   Ws2q/[\oz  
budget 預算   <J8c dB!e  
by-product 副產品   \mb4leg5  
by-product sales 副產品銷售   t>[QW`EeP  
capital 股本   ?$pNduE  
capital income 資本收益   &8VH m?h  
capital outlay 資本支出   {z oGwB  
capital stock 股本   _S_,rTf&  
capital stock certificate 股票   uP9b^LEoN  
carried down 移後   A}(xH`A  
carried forward 移下頁   wSR|uh  
cash 現金   z_c-1iXCW  
cash account 現金賬戶   ekx(i QA  
cash in bank 存銀行現金   <@J$hs9s  
cash on delivery 交貨收款   Ana[>wSZO@  
cash on hand 庫存現金   ?V`-z#y7  
cash payment 現金支付   9SC1A-nF  
cash purchase 現購   h7]+#U]mi
 
cash sale 現沽   >MYxj}I4{z  
cashier 出?#123;員   7w73,r/D8A  
cashiers check 本票   &v:zS$m>  
certificate of deposit 存款單折   N XB8u6  
certificate of indebtedness 借據   +Xg:*b9So  
certified check 保付支票   l0&Fm:))k  
certified public accountant 會計師   cqU6 Y*n  
charges 費用   b^R:q7 ea  
charge for remittances 匯水手續費   ZK4V-?/[6  
charter 營業執照   @3n!5XM{EE  
chartered accountant 會計師   l>*X+TpA,  
chattles 動產   | .+P ;g  
check 支票   3]S*p ErY  
che stub 支票存根   EWJB/iED  
closed account 己結清賬戶   -zECxHjx  
closing 結算   1c,#`\Iikd  
closing entries 結賬紀錄   #19O5  
closing stock 期末存貨   q}i#XQU  
closing the book 結賬   C b'|  
columnar journal 多欄日記賬   IB|!51H  
combination 聯合   :h@V,m Z  
commission 佣金   Y*xgY*K  
commodity 商品   B1X&O d  
common stock 普通股   }w)}=WmD  
company 公司   LR&MhG7  
compensation 賠償   zd_N' :6  
compound interest 複利   @<DRFP  
consignee 承銷人   +.djC
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consignment 寄銷   6$#,$aO  
consignor 寄銷人   "1|geO|  
consolidated balance sheet 合併資產負債表   ]Mq-67  
consolidated profit and loss account 合併損益表   %lbvK^  
consolidation 合併   G;gsDn1t  
construction cost 營建成本   )EMlGM'2q  
construction revenue 營建收入   f['I4 /o  
contract 合同   @o[ZJ4>*  
control account 統制賬戶   9ad`q+kY  
copyright 版權   e =XP4h  
corporation 公司   *L?~  
cost 成本   [fCnq  
cost accounting 成本會計   XK~HfA?  
cost of labour 勞工成本   -sHX  
cost of production 生產成本   54{E&QvL8o  
cost of manufacture 製造成本   6[t(FcS  
cost of sales 銷貨成本   3]S_w[Q4  
cost price 成本價格   5[g&0  
credit 貸方   -75mgOj.#  
credit note 收款通知單   NvzPZ9=@-  
creditor 債權人   h[!@8  
crossed check 橫線支票   (x% 4*  
current account 往來活期賬戶   $,Q]GIC  
current asset 流動資產   q%d,E1  
current liability 流動負債   WBKf)A^S  
current profit and loss 本期損益   'Rnzu0<lF  
debit 借方   = 1veO0  
debt 債務   .{eMN[ n@  
debtor 債務人   3'p1m`8  
deed 契據   y?cN  
deferred assets 遞延資產   BN&)5M?Xt6  
deferred liabilities 遞延負債   XFTqt]
 
delivery 交貨   ~%lUzabMa  
delivery expense 送貨費   [qY yr
  
delivery order 出貨單   ZxOo&YR3  
demand draft 即期匯票   cK[=IE5  
demand note 即期票據   7oZPb  
demurrage charge 延期費   iWWt
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deposit 存款   C-ORI}o  
deposit slip 存款單   Qu<6X@+5  
depreciation 折舊   U6|T<bsOl  
direct cost 直接成本   %qsl<
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direct labour 直接人工   6wT ])84  
director 董事   S~r75] "  
discount 折扣    &I-T  
discount on purchase 進貨折扣   erv94acq  
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