[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。   8~Rja  
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acceptance 承兌   PQlG!  
account 賬戶   [="moh2*f  
accountant 會計員   U"<Z^)  
accounting 會計   \b1I<4(  
accounting system 會計制度   u%JM0180  
accounts payable 應付賬款   @L,T/m-HF  
accounts receivable 應收賬款   >OBuHqC  
accumulated profits 累積利益   NV^ktln  
adjusting entry ?#123;整記錄   cs8bRXjHa  
adjustment ?#123;整   -!I.:97 N  
administration expense 管理費用   #Jq@p_T"  
advances 預付   mdoy1a  
advertising expense 廣告費   6Bo~7gnc  
agency 代理   Fx/9T2%=  
agent 代理人   ]j}zN2[A  
agreement 契約   O_FT@bo\  
allotments 分配數   |&o1i~Y  
allowance 津貼   @|j`I1r.A  
amalgamation 合併   POtDg e  
amortization 攤銷   `Btdp:j8i  
amortized cost 應攤成本   EN+WEMro  
annuities 年金   r%&hiobMYs  
applied cost 已分配成本   v}M, M&?  
applied expense 已分配費用   M+ ^]j  
applied manufacturing expense 己分配製造費用   ? Ls]k  
apportioned charge 攤派費用   Km'd=B>Jy  
appreciation 漲價   +7|Oy3 s  
article of association 公司章程   w-HgC  
assessment 課稅  
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assets 資產   lF8B+  
attorney fee 律師費   C' o4Su#  
audit 審計   2Qc&6-;`  
auditor 審計員   "k "q)5c  
average 平均數   hOO)0IrIM*  
average cost 平均成本   3 r%I *  
bad debt 壞賬   'N,x=1R5  
balance 餘額   s3uT:Xw3rW  
balance sheet 資產負債表   s<sqO,!  
bank account 銀行賬戶   6K[s),rdv  
bank balance 銀行結存   RC ND|X  
bank charge 銀行手續費   \@*cj 8e  
bank deposit 銀行存款   "Y7RvL!U  
bank discount 銀行貼現   Yu9 Ccj`  
bank draft 銀行匯票   LZX-am`%  
bank loan 銀行借款   nR!qolh  
bank overdraft 銀行透支   tZk @ RX  
bankers acceptance 銀行承兌  
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bankruptcy 破產   ` Rm2G  
bearer 持票人   )qzJu*c Q  
beneficiary 受益人   %[ B &JhT  
bequest 遺產   _0oZgt)  
bill 票據   ,Uc\ Ajx  
bill of exchange 匯票   4<ER dP7"-  
bill of lading 提單   8T&m{s  
bills discounted 貼現票據   e1[kgp   
bills payable 應付票據   %UV_ 3  
bills receivable 應收票據   OJbY\U  
board of directors 董事會   fdck/|`t  
bonds 債券   "P&|e|7  
bonus 紅利   x1|5q/I  
book value 賬面價值   o5BOe1_Pw  
bookkeeper 簿記員   Q'7o_[o/  
bookkeeping 簿記   =uKK{\+|Y  
branch office general ledger 支店往來賬戶   f|m.v +7k  
broker 經紀人   rQ30)5^V|  
brought down 接前   fx99@%Ii  
brought forward 接上頁   YZr^;jfP  
budget 預算   :1hp_XfJb  
by-product 副產品   |b'tf:l  
by-product sales 副產品銷售   DS=kSkW^&5  
capital 股本   7EI(7:gOn  
capital income 資本收益   ky#<\
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capital outlay 資本支出   /+JCi6{sHS  
capital stock 股本   FK }x *d  
capital stock certificate 股票   wAF>C[<\  
carried down 移後   1Q#hanh_`  
carried forward 移下頁   lU:z>gC  
cash 現金   wrK$ZO]  
cash account 現金賬戶   d,8V-Dk+p  
cash in bank 存銀行現金   "h2;65
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cash on delivery 交貨收款   CW *6 -q  
cash on hand 庫存現金   j;VYF  
cash payment 現金支付   '=\]4?S  
cash purchase 現購   u32wS$*8  
cash sale 現沽   dm8veKW'l  
cashier 出?#123;員   /n@_Ihx  
cashiers check 本票   v;JY;Uh|  
certificate of deposit 存款單折   ?r k3oa-  
certificate of indebtedness 借據   L7X._XBO[  
certified check 保付支票   AH`tk Pd  
certified public accountant 會計師   31w?bx !Pp  
charges 費用   E+JGqk  
charge for remittances 匯水手續費   !xj>~7  
charter 營業執照   l"CHI*  
chartered accountant 會計師   RNl%n}  
chattles 動產   yoGE#+|7^  
check 支票   8%arA"#S  
che stub 支票存根   _~HGMC)  
closed account 己結清賬戶   ~AjbF(Ad  
closing 結算   K 2LLuS!  
closing entries 結賬紀錄   ;9,Ll%Lk<  
closing stock 期末存貨   68;,hS*|6  
closing the book 結賬   )K8 JDP  
columnar journal 多欄日記賬   XLEA|#  
combination 聯合   N^%[ B9D  
commission 佣金   |Ro\2uSr  
commodity 商品   gRSM~<  
common stock 普通股   P:ys--$"  
company 公司   q^"P_pV\  
compensation 賠償   =1VY/sv  
compound interest 複利   CSt6}_c!  
consignee 承銷人   B 8C3LP}?  
consignment 寄銷   Nf<([8v;t  
consignor 寄銷人   @B7;
  
consolidated balance sheet 合併資產負債表   ~qFi0<-M  
consolidated profit and loss account 合併損益表   d!Y,i!l!  
consolidation 合併   TD! QqLW  
construction cost 營建成本   IL YS:c58=  
construction revenue 營建收入   :L*CL 8m  
contract 合同   b:Rl }"a  
control account 統制賬戶   ,i>5\Yl%  
copyright 版權   8QFY:.h&  
corporation 公司   hh:0m\@<  
cost 成本   @ mtv2P`  
cost accounting 成本會計   (a&.A d0{  
cost of labour 勞工成本   M?)>, !Z)  
cost of production 生產成本   Z|'tw^0e5  
cost of manufacture 製造成本   W5J"#^kdF8  
cost of sales 銷貨成本   _4[kg)#+  
cost price 成本價格   Qn r' KbK  
credit 貸方   EBK\. [  
credit note 收款通知單   iOjmj0  
creditor 債權人   y])xP%q2O  
crossed check 橫線支票   (VC{#^2l  
current account 往來活期賬戶   pO nZ7(  
current asset 流動資產   ]
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current liability 流動負債   AD*+?%hj  
current profit and loss 本期損益   h=d&@k\g  
debit 借方   s)~Q@ze2  
debt 債務   %8S!l;\H5  
debtor 債務人   ,h8)5Mj/J  
deed 契據   #G)ZhgB^  
deferred assets 遞延資產   0fi+tc30  
deferred liabilities 遞延負債   Nl;rg*@o  
delivery 交貨   `lcpUWn  
delivery expense 送貨費   Bk?MF6  
delivery order 出貨單   89'nbg  
demand draft 即期匯票   (8=Zr0
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demand note 即期票據   |M9x&(H;Hw  
demurrage charge 延期費   -2% []  
deposit 存款   xU67ztS'E'  
deposit slip 存款單   hb`bQ  
depreciation 折舊   N-_2d*l3  
direct cost 直接成本   ~q-|cl<  
direct labour 直接人工   R6{%o:{  
director 董事   - bFz  
discount 折扣   3<'SnP3mY  
discount on purchase 進貨折扣   U{i9h6b"18  
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