[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。   $-|$4lr S  
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acceptance 承兌   BPl% SL  
account 賬戶   Kv:Rvo  
accountant 會計員   (`_fP.Ogb  
accounting 會計   I;1)a4Xc4R  
accounting system 會計制度   ir>S\VT4  
accounts payable 應付賬款   l@1=./L?  
accounts receivable 應收賬款   uL@%M8n  
accumulated profits 累積利益   fFoZ!H  
adjusting entry ?#123;整記錄   c10$5V&@  
adjustment ?#123;整   @ULWVS#t2  
administration expense 管理費用   dz>Jl},`k  
advances 預付   j:>0XP  
advertising expense 廣告費   ycwkF$7  
agency 代理   ,KD?kSIf  
agent 代理人   7 , _b  
agreement 契約   [clwmx  
allotments 分配數   h SXJDT2  
allowance 津貼   V1GkX=H},  
amalgamation 合併   7lA_*t@y  
amortization 攤銷   BX6kn/i  
amortized cost 應攤成本   `S5::U6E  
annuities 年金   wr=KAsH<  
applied cost 已分配成本   wf1p/bpf  
applied expense 已分配費用   ,Vo[mB  
applied manufacturing expense 己分配製造費用   }N).$  
apportioned charge 攤派費用   {IvA 5^  
appreciation 漲價   *9w-eK1{  
article of association 公司章程   `u7^r^>A  
assessment 課稅   C^5 V  
assets 資產   1X`,7B@pz  
attorney fee 律師費   $o;c:Kh$$  
audit 審計   80T2EN:$  
auditor 審計員   Ziub%C[oV  
average 平均數   '?Q"[e  
average cost 平均成本   :<k (y?GB  
bad debt 壞賬   CWRB/WH:  
balance 餘額   #d*gWwnx"  
balance sheet 資產負債表   :vx<m_  
bank account 銀行賬戶   /#&jF:h  
bank balance 銀行結存   _uL[ Z  
bank charge 銀行手續費   J .TK<!  
bank deposit 銀行存款   5o>*a>27,A  
bank discount 銀行貼現   w)RedJnf  
bank draft 銀行匯票   dLF* 'JjY  
bank loan 銀行借款   ='=4tj=z  
bank overdraft 銀行透支   3& 5b!Y  
bankers acceptance 銀行承兌   12hD*,A5j  
bankruptcy 破產   q8-hbWNm4  
bearer 持票人   CY{!BV'  
beneficiary 受益人   INp:;  
bequest 遺產   ^,t@HN;gA  
bill 票據   z$}9f*W}B  
bill of exchange 匯票   c3ru
4o*K  
bill of lading 提單   )G?\{n-  
bills discounted 貼現票據   *RVCz|0%w  
bills payable 應付票據   K/*"U*9Kv  
bills receivable 應收票據   GoAh{=s  
board of directors 董事會   e57R6g)4  
bonds 債券   N{&Lo}6F  
bonus 紅利   SdYbT)y  
book value 賬面價值   bJ1Nf|3~E  
bookkeeper 簿記員  
d!}oS<6  
bookkeeping 簿記   %6rSLBw3  
branch office general ledger 支店往來賬戶   @1gURx&2_  
broker 經紀人   QT73=>^B  
brought down 接前   TF5jTpGq  
brought forward 接上頁   <?}pCX/O  
budget 預算   D)DD6  
by-product 副產品   )"hd"  
by-product sales 副產品銷售   ^Go,HiB  
capital 股本   x3#:C=  
capital income 資本收益   i=]
R1yP  
capital outlay 資本支出   3N+B|WrM  
capital stock 股本   Hm
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capital stock certificate 股票   8 l)K3;q_  
carried down 移後   WLwi  
carried forward 移下頁   MMC$c=4"  
cash 現金   $d])>4eQ  
cash account 現金賬戶   i>[xN[U(  
cash in bank 存銀行現金   5 
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cash on delivery 交貨收款   |2n*Ds'  
cash on hand 庫存現金   DR3om;Uk  
cash payment 現金支付   Jr;w>8B),  
cash purchase 現購   <Opw"yY&q]  
cash sale 現沽   p X*E(Q)@!  
cashier 出?#123;員   $gz8! f?  
cashiers check 本票   #a~BigZ[G  
certificate of deposit 存款單折   ;<''oY  
certificate of indebtedness 借據   m9MYd  
certified check 保付支票   7][fciZN  
certified public accountant 會計師   WQ.{Ag?1  
charges 費用   m9sck:g#L1  
charge for remittances 匯水手續費   fp\mBe
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charter 營業執照   dmv0hof  
chartered accountant 會計師   a73VDQr I  
chattles 動產   ZsXw]Wa  
check 支票   qxAh8RR;/  
che stub 支票存根   dhxzW@'nIL  
closed account 己結清賬戶   E'D16Rhp  
closing 結算   ?u:mscb  
closing entries 結賬紀錄   |Z2_
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closing stock 期末存貨   &Ejhw 3Nw  
closing the book 結賬   N%Y!{k5T7  
columnar journal 多欄日記賬   `$FX%p  
combination 聯合   zjcSn7iu  
commission 佣金   vO~w~u5  
commodity 商品   yHC[8 l8%  
common stock 普通股   +zk5du^gZ  
company 公司   I3r")}P  
compensation 賠償   lX2:8$?X  
compound interest 複利   X(Mpg[,N"  
consignee 承銷人   .>[l@x"  
consignment 寄銷   yih|6sd$F  
consignor 寄銷人   ~}d\sQF.  
consolidated balance sheet 合併資產負債表   <oT1&C{  
consolidated profit and loss account 合併損益表   tN4&#YK<  
consolidation 合併   x\
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construction cost 營建成本   _K{-1ZYsi  
construction revenue 營建收入   i M MKA0JM  
contract 合同   M=ag\1S&ZF  
control account 統制賬戶   /U!B2%vq_  
copyright 版權   2ib,33 Z  
corporation 公司   XRQ1Uh6  
cost 成本   pCo3%(  
cost accounting 成本會計   J!6w9,T_  
cost of labour 勞工成本   `+vQ5l$;L  
cost of production 生產成本   6LCR ;~ ]  
cost of manufacture 製造成本   4VeT]`C^h  
cost of sales 銷貨成本   ;8K>]T)  
cost price 成本價格   )p;t '
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credit 貸方   )CE]s)6+2  
credit note 收款通知單   jck(cc=R  
creditor 債權人   FW;}S9u3  
crossed check 橫線支票   :eD-'#@$u  
current account 往來活期賬戶   L >"O[@  
current asset 流動資產   I9aiA
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current liability 流動負債   4ME$Z>eN  
current profit and loss 本期損益   kb"Fw:0  
debit 借方   W-|CK&1  
debt 債務   J@<f*  
debtor 債務人   3kUb cm  
deed 契據   qLxcr/fK  
deferred assets 遞延資產   we!w5./Xm  
deferred liabilities 遞延負債   U=j`RQ 9,  
delivery 交貨   hS &H*  
delivery expense 送貨費   .mqMz
V  
delivery order 出貨單   D$H&^,?N  
demand draft 即期匯票   5Rw2/J L  
demand note 即期票據   1R *;U8?  
demurrage charge 延期費   >d"\  
deposit 存款   6(htpT%J  
deposit slip 存款單   \8\TTkVSq  
depreciation 折舊   CH!\uK22  
direct cost 直接成本   e];IQ |  
direct labour 直接人工   NRP)'E  
director 董事   JgP%4)]LV  
discount 折扣  
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discount on purchase 進貨折扣   !blGc$kC  
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