[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。   9/@ &*  
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acceptance 承兌   qBY g[K>  
account 賬戶   mw4JQ\  
accountant 會計員   H@D;e  
accounting 會計   UW6VHA>  
accounting system 會計制度   Qs l80~n_7  
accounts payable 應付賬款   /;l[I=VI  
accounts receivable 應收賬款   zb:kanb-  
accumulated profits 累積利益   !^iwQ55e2A  
adjusting entry ?#123;整記錄   FaY_0G;y  
adjustment ?#123;整   WL U}  
administration expense 管理費用   2Lfah?Tx~C  
advances 預付   qnJ50 VVW  
advertising expense 廣告費   K(VW% hV1  
agency 代理   Q du$Os  
agent 代理人   <7'&1=%r  
agreement 契約   J \=a gQ  
allotments 分配數   jXp. qK\"  
allowance 津貼   jO8X:j09A  
amalgamation 合併   !n<o)DsZR  
amortization 攤銷   ] 8Tzr  
amortized cost 應攤成本   "|t!7hC  
annuities 年金   AbfZ++aJ  
applied cost 已分配成本   NiA4JgM]v  
applied expense 已分配費用   Yw)Fbt^  
applied manufacturing expense 己分配製造費用   dJ i|D  
apportioned charge 攤派費用   Fp%Ln(/m  
appreciation 漲價   oa`#RC8N  
article of association 公司章程   o=_c2m   
assessment 課稅   ".P){Dep$4  
assets 資產   kRlA4h1u_$  
attorney fee 律師費   Kkv<"^H  
audit 審計   "IFgRaP=  
auditor 審計員   vtyx`F f  
average 平均數   UpfZi9v?W  
average cost 平均成本   :(,mL2[  
bad debt 壞賬   vHcqEV|P/n  
balance 餘額   8lP6-VA  
balance sheet 資產負債表   m`}{V5;  
bank account 銀行賬戶   @AQwr#R"l  
bank balance 銀行結存   pRi<cO  
bank charge 銀行手續費   C:i|-te  
bank deposit 銀行存款   ;>>C)c4V"  
bank discount 銀行貼現   ?S ts
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bank draft 銀行匯票   #xT!E:W'  
bank loan 銀行借款   (=c1  
bank overdraft 銀行透支   KX4],B5 +  
bankers acceptance 銀行承兌   Ck'aHe22'  
bankruptcy 破產   7\Fs=\2l+'  
bearer 持票人   #;Tz[0  
beneficiary 受益人   P@0Y./Ds  
bequest 遺產   y
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bill 票據   QyGnDomQ  
bill of exchange 匯票   E[g*O5  
bill of lading 提單   Vrkf(E3_V  
bills discounted 貼現票據   Zu/<NC (  
bills payable 應付票據   42+#<U7T  
bills receivable 應收票據   ?*u*de[,  
board of directors 董事會   O!&,5Dy  
bonds 債券   73F5d/n  
bonus 紅利   :a0zT#u  
book value 賬面價值   pqR\>d0  
bookkeeper 簿記員   %d;ezY'2  
bookkeeping 簿記   }dYBces  
branch office general ledger 支店往來賬戶   u:dx;*  
broker 經紀人   {whvTN1#dh  
brought down 接前  
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brought forward 接上頁   c#cx>wq9  
budget 預算   T!|=El>  
by-product 副產品   #hw>tA6
 
by-product sales 副產品銷售   W?Ww2Lo%Y  
capital 股本   GTl xq%?b  
capital income 資本收益   GJA`l8`SQ  
capital outlay 資本支出   ,wAz^cK|  
capital stock 股本   z#6?8y2-  
capital stock certificate 股票   PXk?a J  
carried down 移後   F]+~x/!  
carried forward 移下頁   SA"8!soY3  
cash 現金   p $`92Be/  
cash account 現金賬戶   `T&jPA9eY  
cash in bank 存銀行現金   'T8
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cash on delivery 交貨收款   #,NvO!j<4  
cash on hand 庫存現金   ZH 6\><My  
cash payment 現金支付   e'9r"<>i  
cash purchase 現購   7h9U{4r: M  
cash sale 現沽   p&b5% 4P  
cashier 出?#123;員   9KuD(EJS  
cashiers check 本票   g(E"4M@t!  
certificate of deposit 存款單折   +&=?BC}L9^  
certificate of indebtedness 借據   gl%`qf6:O  
certified check 保付支票   Ea $aUORm  
certified public accountant 會計師   9jir*UI  
charges 費用   $ &UZy|9  
charge for remittances 匯水手續費   Dt|)=a  
charter 營業執照   98XVa\|tl  
chartered accountant 會計師   Vu8,(A7D%O  
chattles 動產   X[yNFW}S2W  
check 支票   h*i9 m o  
che stub 支票存根   jeUUa-zR3  
closed account 己結清賬戶   r' Z3  
closing 結算   ca<"  
closing entries 結賬紀錄   !ZXUPH  
closing stock 期末存貨   ]/X(V|t  
closing the book 結賬   \}0-^(9zd  
columnar journal 多欄日記賬   kFLB> j97  
combination 聯合   /0MDISQy9  
commission 佣金   {R6HG{"IS6  
commodity 商品   |I;$M;'r&  
common stock 普通股   gb|Q%LS9R  
company 公司   %/%UX{8R  
compensation 賠償   l@Z6do  
compound interest 複利   ~a9W3b4j  
consignee 承銷人   #'baPqdO  
consignment 寄銷    t+uE  
consignor 寄銷人   LPd\-S_rsP  
consolidated balance sheet 合併資產負債表   c3%@Wj:fo  
consolidated profit and loss account 合併損益表   Fg]?zEa  
consolidation 合併   8 .>/6M  
construction cost 營建成本   2BXy<BM @  
construction revenue 營建收入   (5L-G{4  
contract 合同   /b#l^x:j  
control account 統制賬戶   KJn!Ap  
copyright 版權   ~Ou1WnmO  
corporation 公司   Q n)d2-<  
cost 成本   V N{NA+I  
cost accounting 成本會計   k44Q):ncY7  
cost of labour 勞工成本   DL^o
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cost of production 生產成本   y] oaO+  
cost of manufacture 製造成本   cf_|nL#9  
cost of sales 銷貨成本   _*M42<wcO  
cost price 成本價格   |KI UgI  
credit 貸方   YIhm$A"z0"  
credit note 收款通知單   !%(h2]MQ  
creditor 債權人   VSX@e|Nj  
crossed check 橫線支票   SMr13%KN/  
current account 往來活期賬戶   CG\tQbum  
current asset 流動資產   ZzGahtx)Y  
current liability 流動負債   +avMX&%  
current profit and loss 本期損益   G.VuKsP]  
debit 借方   #FOqP!p.E  
debt 債務   {PU!=IkTS  
debtor 債務人   UB`ToE|Ii  
deed 契據   IA zZ1#/3  
deferred assets 遞延資產   2|iV,uJ&  
deferred liabilities 遞延負債   O)|P,?  
delivery 交貨   !`JHH&  
delivery expense 送貨費   /&#XhrT  
delivery order 出貨單   RprKm'b8x`  
demand draft 即期匯票   Xl7aGlH  
demand note 即期票據   ] W y)  
demurrage charge 延期費   h5_G4J{1  
deposit 存款   *.- .iY.a]  
deposit slip 存款單   $3T_.  
depreciation 折舊   -$VZtex  
direct cost 直接成本   b+-f.!j  
direct labour 直接人工   h}_~y'^!  
director 董事   Jf)bHjC_V  
discount 折扣   Jb)#fH$L  
discount on purchase 進貨折扣   3ya1'qUC  
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