[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。   zDD  
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acceptance 承兌   luvxwved  
account 賬戶   l% \p  
accountant 會計員   Fy#y.jK9v  
accounting 會計   :OEovk(`  
accounting system 會計制度   J?R\qEq%  
accounts payable 應付賬款   lE=&hba  
accounts receivable 應收賬款   c_~tCKAZ  
accumulated profits 累積利益    4:Ton  
adjusting entry ?#123;整記錄   |BA&ixHe~C  
adjustment ?#123;整   (R^qY"H 2  
administration expense 管理費用   i>j(Dsv  
advances 預付   Y|X!da/  
advertising expense 廣告費   d?6\  
agency 代理   8x~'fzf;Sq  
agent 代理人   zg}#X6\G<_  
agreement 契約   8T523VI  
allotments 分配數   u2o196,Ut  
allowance 津貼   i;l0)q  
amalgamation 合併   k-jlYHsA  
amortization 攤銷   As>-9p>v  
amortized cost 應攤成本   tO}Y=kZa{  
annuities 年金   |U:VkiKt  
applied cost 已分配成本   (F+]h]KSi  
applied expense 已分配費用   ^ }kqAmr  
applied manufacturing expense 己分配製造費用   ]39])ul  
apportioned charge 攤派費用   [wkSY>Gu  
appreciation 漲價   rnSrkn"j{  
article of association 公司章程   ZCAg)/  
assessment 課稅   x'iBEm  
assets 資產   Xs Ey8V  
attorney fee 律師費   $?*XPzZ  
audit 審計   N"[r_!  
auditor 審計員   E0t%]?1  
average 平均數   P;bOtT --  
average cost 平均成本   yc7"tptfF  
bad debt 壞賬   @v~<E?Un  
balance 餘額   =a$7^
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balance sheet 資產負債表   ]|8*l]o c  
bank account 銀行賬戶   9i`MUE1Sh  
bank balance 銀行結存   *r/o \pyH  
bank charge 銀行手續費   `st^i$A  
bank deposit 銀行存款   j V'~>  
bank discount 銀行貼現   D6fGr$(N%  
bank draft 銀行匯票   ]N^>>k  
bank loan 銀行借款   __Egr@  
bank overdraft 銀行透支   4<btWbk5u*  
bankers acceptance 銀行承兌   z{(c-7*  
bankruptcy 破產   SU7 erCHX  
bearer 持票人   zbZN -j#  
beneficiary 受益人   $_+.D`vx`  
bequest 遺產   AVO$R\1YR  
bill 票據   Tqm)- |[  
bill of exchange 匯票   c:u2a/Q?  
bill of lading 提單   g{e@I;F  
bills discounted 貼現票據   ,R*YI  
bills payable 應付票據   #XeEpdE  
bills receivable 應收票據   _zG[b/:p  
board of directors 董事會   \Lz4ZZjSY  
bonds 債券   |IZ
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bonus 紅利   rrrn8b6  
book value 賬面價值   AiUK#I  
bookkeeper 簿記員   mNQ*YCq.  
bookkeeping 簿記   &eFv~9  
branch office general ledger 支店往來賬戶   evE$$# 6R  
broker 經紀人   nC@UK{tVa  
brought down 接前   V\/5H~L  
brought forward 接上頁   A)HV#T`N  
budget 預算   bnxR)b
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by-product 副產品   D8=a+!l-  
by-product sales 副產品銷售   qwvch^?>FQ  
capital 股本   en8l:INX  
capital income 資本收益   4*
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capital outlay 資本支出   VI;)VJbq  
capital stock 股本   :rnj> U6<>  
capital stock certificate 股票   `y*o-St3  
carried down 移後   gPY Cw?zQ  
carried forward 移下頁   =P`l+k3  
cash 現金   q/dja  
cash account 現金賬戶   kWxcB7)uk  
cash in bank 存銀行現金   c.Do b?5  
cash on delivery 交貨收款   QvDD   
cash on hand 庫存現金   X0BBJ(e  
cash payment 現金支付   Ji;R{tZ.R  
cash purchase 現購   oF=UjA  
cash sale 現沽   m:C|R-IL  
cashier 出?#123;員   u= ydX  
cashiers check 本票   N6uKFQL:{  
certificate of deposit 存款單折   TUO*w  
certificate of indebtedness 借據   <lf6gb  
certified check 保付支票   h%!N!\  
certified public accountant 會計師   .*c%A^>  
charges 費用   l>?k>NEpP  
charge for remittances 匯水手續費   g6(u6%MD  
charter 營業執照   Y5\=5r/  
chartered accountant 會計師   )kt,E}609  
chattles 動產   mVEHVz $  
check 支票   b:YyzOqEu  
che stub 支票存根   ]V.0%Ccw;.  
closed account 己結清賬戶   )jm u*D5N  
closing 結算   &/{x7;e  
closing entries 結賬紀錄   ;`}b .S=n  
closing stock 期末存貨   =(]||1.  
closing the book 結賬   {GKqOu  
columnar journal 多欄日記賬   &?#!%Ds  
combination 聯合   eh r,+GX  
commission 佣金   {+x;J4  
commodity 商品   f}?q  
common stock 普通股   8L,i}hIo.  
company 公司   6dQ]=];  
compensation 賠償   >n6yKcjY]  
compound interest 複利   SAtK 'Jx[  
consignee 承銷人   kz?
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consignment 寄銷   \ 0aa0=  
consignor 寄銷人   MP%pEUomev  
consolidated balance sheet 合併資產負債表   Q0-}!5`E1$  
consolidated profit and loss account 合併損益表   #hP&;HZ2>"  
consolidation 合併   X8| 0RU@f  
construction cost 營建成本   UWW_[dJr  
construction revenue 營建收入   2:Rxyg@'  
contract 合同   [XDr-5Dm  
control account 統制賬戶   ,]8$QFf  
copyright 版權   ui4*vjd  
corporation 公司   ;sfk@ec  
cost 成本   D_-<V, 3t  
cost accounting 成本會計   [" nDw
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cost of labour 勞工成本   N cnL-k.  
cost of production 生產成本   rhvTV(Bz  
cost of manufacture 製造成本   BZ-)XF'4  
cost of sales 銷貨成本   }5a$Ka-  
cost price 成本價格   /{+77{#Qn  
credit 貸方   Ialbz\;F2%  
credit note 收款通知單   Gw0MDV&[  
creditor 債權人   ,?ci+M)  
crossed check 橫線支票   X/ -u$c  
current account 往來活期賬戶   o7WK"E!pF'  
current asset 流動資產   +Rb0:r>kU  
current liability 流動負債   Sn~|<Vf  
current profit and loss 本期損益   !>gu#Q{\-  
debit 借方   Mg}8 3kS  
debt 債務   OX*5 yT{  
debtor 債務人   {ehAF=C  
deed 契據   2[Q/|D}}|  
deferred assets 遞延資產   ~<&47'D  
deferred liabilities 遞延負債   -|&5aH]  
delivery 交貨   Fu6~8uDV{{  
delivery expense 送貨費   yHt ` kb2  
delivery order 出貨單   V=DT.u  
demand draft 即期匯票   ';OZP2  
demand note 即期票據   9;k!dM  
demurrage charge 延期費   hY-;Vh0J  
deposit 存款   /pOK4"  
deposit slip 存款單   1X$hwkof  
depreciation 折舊   xBW{Wy
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direct cost 直接成本   _aLml9f W  
direct labour 直接人工   0'O*Y ]h+  
director 董事   XI*cu\7sy  
discount 折扣   t:<dirw,o  
discount on purchase 進貨折扣   c<J/I_!  
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