[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。   V9"Kro  
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acceptance 承兌   Ifu$p]~z$  
account 賬戶   R,A|"Q  
accountant 會計員   _f,q8ZkSr  
accounting 會計   _c%]RE  
accounting system 會計制度   ?|+bM`  
accounts payable 應付賬款   :*1Gs,  
accounts receivable 應收賬款   O#7fkL  
accumulated profits 累積利益   -,96Qg4vI  
adjusting entry ?#123;整記錄   IgC)YIhd  
adjustment ?#123;整   5JI+42S \  
administration expense 管理費用   1,W%t\D  
advances 預付   #JZf] rtp  
advertising expense 廣告費   1
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agency 代理   ']f]:X;6w  
agent 代理人   uavts9v<  
agreement 契約   b0E(tPw5c  
allotments 分配數   V/|Ln*rm  
allowance 津貼   ")HTUlcAe}  
amalgamation 合併   S'Q$N-Dy  
amortization 攤銷   ekP=/;T#S  
amortized cost 應攤成本   X8b o?0  
annuities 年金   wH!]B-hn  
applied cost 已分配成本   I~"-  
applied expense 已分配費用   W1y,.6  
applied manufacturing expense 己分配製造費用   |82V`
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apportioned charge 攤派費用   *ARro Ndr  
appreciation 漲價   [O [N_z  
article of association 公司章程   D2>EG~xWq  
assessment 課稅   h&yaug,.  
assets 資產   *D;B%j^;  
attorney fee 律師費   Bi kCjP[b  
audit 審計   Qkqn~>  
auditor 審計員   ~AK!_EOs`  
average 平均數   u b
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average cost 平均成本   vD1jxk'fd  
bad debt 壞賬   tq@<8?  
balance 餘額   fdd 3H[  
balance sheet 資產負債表   &.<{c `-  
bank account 銀行賬戶   z]P|%  
bank balance 銀行結存   RPaB 4>  
bank charge 銀行手續費   N3r{|Bu  
bank deposit 銀行存款   &.7\{q\(  
bank discount 銀行貼現   $z@e19gT  
bank draft 銀行匯票   QE)g==d  
bank loan 銀行借款   .,m$
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bank overdraft 銀行透支   [Bpgb57En  
bankers acceptance 銀行承兌   kf-ZE$S4  
bankruptcy 破產   Z1\_[GA  
bearer 持票人   [b;Oalw  
beneficiary 受益人   0<v~J9i  
bequest 遺產   a+weBF#Z  
bill 票據   O:lD>A4{  
bill of exchange 匯票   " VcGr#zW  
bill of lading 提單   P$]Vb'Fz  
bills discounted 貼現票據   348Bu7':  
bills payable 應付票據   ,Z>RvLl  
bills receivable 應收票據   }(M<sEK~  
board of directors 董事會   yo (&~r  
bonds 債券   3O#7OL68v  
bonus 紅利   zq4mT;rqz  
book value 賬面價值   X dB#+"[  
bookkeeper 簿記員   Q `E{Oo,  
bookkeeping 簿記   O%c6vp7  
branch office general ledger 支店往來賬戶   Z/beROW)  
broker 經紀人   A%+~   
brought down 接前   f RrHWE+  
brought forward 接上頁   hH[JY(V  
budget 預算   Z"!C  
by-product 副產品   7BI0g@$Nn]  
by-product sales 副產品銷售   V!},a@>p  
capital 股本   um3 M4>K  
capital income 資本收益   1 uXtBk6  
capital outlay 資本支出   u3k+Xg:  
capital stock 股本   S$JM01  
capital stock certificate 股票   gscsB4<  
carried down 移後   Tm3$|+}$f  
carried forward 移下頁   C 7+TnJ  
cash 現金   ix !u#7  
cash account 現金賬戶   4vBbP;ELWq  
cash in bank 存銀行現金   UBC[5E$  
cash on delivery 交貨收款   -h.YQC`  
cash on hand 庫存現金   aL=VNZ!Pqc  
cash payment 現金支付   mDV 2vg  
cash purchase 現購   z>y,}#D?C  
cash sale 現沽   M $e~Rlw  
cashier 出?#123;員   a~XNRAh  
cashiers check 本票   dr/!wr'&hS  
certificate of deposit 存款單折   ,#WXAAmm  
certificate of indebtedness 借據   *$l8H [  
certified check 保付支票   UNY>Q7  
certified public accountant 會計師   ^?J:eB!  
charges 費用   `H+Eo<U  
charge for remittances 匯水手續費   -OkKLub  
charter 營業執照   ~^5uOe TZ~  
chartered accountant 會計師   o9 eK7*D  
chattles 動產   cL1cBWd  
check 支票   _t;w n7p  
che stub 支票存根   gJF;yW4  
closed account 己結清賬戶   'QW 0K]il  
closing 結算   ekAGzu  
closing entries 結賬紀錄   dR=SW0Oa{
 
closing stock 期末存貨   YK[O#V  
closing the book 結賬   )m)>k` 0  
columnar journal 多欄日記賬   uNRGbDMA=  
combination 聯合   ;\&7smE[  
commission 佣金   BO[A1'>  
commodity 商品   )
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common stock 普通股   G&n_vwZ%  
company 公司    UNhD  
compensation 賠償   O:Z|fDQ`  
compound interest 複利   K1+,y1c  
consignee 承銷人    u?'X%'K*  
consignment 寄銷   BM3)`40[]  
consignor 寄銷人   i&bttSRNV  
consolidated balance sheet 合併資產負債表   igo7F@_,  
consolidated profit and loss account 合併損益表   P)}:lTe  
consolidation 合併   yNN2}\[.  
construction cost 營建成本   Y*AHwc<w`  
construction revenue 營建收入   0 /H1INve  
contract 合同   Y5npz^i  
control account 統制賬戶   j`tUx# h  
copyright 版權   d5],O48A  
corporation 公司   <A6<q&g|E  
cost 成本   (PB|.`_<H  
cost accounting 成本會計   rB7(&(n>^  
cost of labour 勞工成本   }5S2v+zE  
cost of production 生產成本   tx.YW9xD  
cost of manufacture 製造成本   i
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cost of sales 銷貨成本   |mM
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cost price 成本價格   c9ZoO;  
credit 貸方   @'U4-x  
credit note 收款通知單   O'mX7rY<<(  
creditor 債權人   IM@Qe|5  
crossed check 橫線支票   X:!%"K%}  
current account 往來活期賬戶   'x18F#g  
current asset 流動資產   Mz{
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current liability 流動負債   ca`=dwe>  
current profit and loss 本期損益   y1AS^'  
debit 借方   AV&ege  
debt 債務   J$P]>By5:  
debtor 債務人   +,KuYa{lu  
deed 契據   r8> q*0~s  
deferred assets 遞延資產   3NJH"amk  
deferred liabilities 遞延負債   ']rh0?  
delivery 交貨   {&4qknPd%  
delivery expense 送貨費   W

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delivery order 出貨單   VEpQT Qp  
demand draft 即期匯票   
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demand note 即期票據   ~/.&Z`ls  
demurrage charge 延期費   G.N
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deposit 存款   
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deposit slip 存款單   '1{~y3  
depreciation 折舊   [n^___7  
direct cost 直接成本   ew
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direct labour 直接人工   Iq52rI}  
director 董事   8q0 .yhb  
discount 折扣  
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discount on purchase 進貨折扣   :,u+[0-S  
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