[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。   Eke5Nb  
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acceptance 承兌   %^RN#_ro(3  
account 賬戶   MEB it  
accountant 會計員   <b,~:9*?  
accounting 會計   pz"0J_xDM  
accounting system 會計制度  
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accounts payable 應付賬款   P.gb1$7<  
accounts receivable 應收賬款   '7O3/GDK  
accumulated profits 累積利益   oJN#C%r7  
adjusting entry ?#123;整記錄   5\z`-)  
adjustment ?#123;整   Omd .9  
administration expense 管理費用   ,v"YqD+GC5  
advances 預付   a+n0|CvF  
advertising expense 廣告費   (o`{uj{
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agency 代理   ;*MLRXq  
agent 代理人   eM8}
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agreement 契約   c/sC&i;%O  
allotments 分配數   3Z1CWzq(  
allowance 津貼   j]`PSl+w  
amalgamation 合併   l\i)$=d&g  
amortization 攤銷  
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amortized cost 應攤成本   wmTb97o
 
annuities 年金   P&f7@MOV.P  
applied cost 已分配成本   h$2</J"  
applied expense 已分配費用   I_]^ .o1q  
applied manufacturing expense 己分配製造費用   F w?[lS  
apportioned charge 攤派費用   `nu''B H  
appreciation 漲價   u?C#4  
article of association 公司章程   E>K!Vrh-L  
assessment 課稅   9H]{g*kL  
assets 資產   (!:,+ *YY  
attorney fee 律師費   WPQ fhr#|  
audit 審計   q@{B t{$x  
auditor 審計員   Hj}K{20  
average 平均數  
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average cost 平均成本   \ kZ?
 
bad debt 壞賬   ez|)ph7  
balance 餘額   kDsFR#w&`  
balance sheet 資產負債表   %KLp ig  
bank account 銀行賬戶   PpzP7  
bank balance 銀行結存   {tWf  
bank charge 銀行手續費   H*}y^)x  
bank deposit 銀行存款   j:v@p
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bank discount 銀行貼現   +L;e^#>d  
bank draft 銀行匯票   {z{bY\  
bank loan 銀行借款   1eF3 `  
bank overdraft 銀行透支   tS6qWtE  
bankers acceptance 銀行承兌   $&n=$C&x  
bankruptcy 破產   x <ZJb  
bearer 持票人   Tc? $>'  
beneficiary 受益人   Vh4X%b$TV  
bequest 遺產   ,0!}7;j_c  
bill 票據   e~=;c  
bill of exchange 匯票   @u6B;)'l  
bill of lading 提單   p
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bills discounted 貼現票據   [MUpxOAsd  
bills payable 應付票據   cPlZXf  
bills receivable 應收票據   'DCTc&J['  
board of directors 董事會   3ca (i/c  
bonds 債券   {ttysQ-  
bonus 紅利   yd d7I&$  
book value 賬面價值   C&
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bookkeeper 簿記員   (,0(   
bookkeeping 簿記   9dx/hFA  
branch office general ledger 支店往來賬戶   1G^`-ri6  
broker 經紀人   ZbdZrE$  
brought down 接前   m+]K;}.}R  
brought forward 接上頁   V@g'#={r  
budget 預算   cQ R]le%(  
by-product 副產品   ]>5/PD,wWy  
by-product sales 副產品銷售   5@~ Q^r:%  
capital 股本   0Qf,@^zL*  
capital income 資本收益   3[Qxd{8r  
capital outlay 資本支出   zBzZxK>$  
capital stock 股本   yb\_zE\  
capital stock certificate 股票   z7fp#>uw  
carried down 移後   N5lDS  
carried forward 移下頁   *Q "wwpl?  
cash 現金   6a~|K-a6  
cash account 現金賬戶   _Tm3<o.   
cash in bank 存銀行現金   '-Vt|O_Q  
cash on delivery 交貨收款   hcsP2 0s  
cash on hand 庫存現金   Q+{xZ'o"Z  
cash payment 現金支付   t-tg-<  
cash purchase 現購   c(xrP/yOwi  
cash sale 現沽   ;U+3w~  
cashier 出?#123;員   vApIHI?-  
cashiers check 本票   r@H /kD  
certificate of deposit 存款單折   &]|?o_p3W  
certificate of indebtedness 借據   #lL^?|M  
certified check 保付支票   P@V0
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certified public accountant 會計師   K0|FY=#2y  
charges 費用    d:C'H8  
charge for remittances 匯水手續費  
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charter 營業執照   a% JuC2  
chartered accountant 會計師   2DrP"iGq5  
chattles 動產   p>v$FiV2N  
check 支票   ^@s1Z7  
che stub 支票存根   $r@zs'N  
closed account 己結清賬戶   hj*pTuym  
closing 結算   vc;$-v$&  
closing entries 結賬紀錄   N/"{.3{W  
closing stock 期末存貨   J csHt;  
closing the book 結賬   [}E='m}u9+  
columnar journal 多欄日記賬   1Y\DJ@lh  
combination 聯合   wDal5GJp  
commission 佣金   `ts$(u.w  
commodity 商品   "c
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common stock 普通股   #wwH m3  
company 公司   P64PPbP  
compensation 賠償   XpB_N{v9w  
compound interest 複利   Tztu}t]N  
consignee 承銷人   Hw}Xbp[y  
consignment 寄銷   J?"B%B5c  
consignor 寄銷人   )l C)@H}  
consolidated balance sheet 合併資產負債表   %S960  
consolidated profit and loss account 合併損益表   [Kg+^N%+  
consolidation 合併   4yy>jXD G  
construction cost 營建成本   /$Nsd  
construction revenue 營建收入   qZ}^;)a^  
contract 合同   u5`u>.!  
control account 統制賬戶   c<:-T  
copyright 版權   @e.C "@G  
corporation 公司   fgp]x&5Q  
cost 成本   l`lk-nb  
cost accounting 成本會計   [6Izlh+D  
cost of labour 勞工成本   v!~fs)cdE|  
cost of production 生產成本   G:<aB  
cost of manufacture 製造成本   k_#ak%m/  
cost of sales 銷貨成本   iy.p n  
cost price 成本價格   EU/C@B2*Dl  
credit 貸方   ?=Z?6fw  
credit note 收款通知單   s%7t"-=&  
creditor 債權人   %v M-mbX  
crossed check 橫線支票   3wF;GG  
current account 往來活期賬戶   ?=sDM& '  
current asset 流動資產   )hsgC'H{~]  
current liability 流動負債   yLvDMPj  
current profit and loss 本期損益   2~)`N>@  
debit 借方   I3L<[-ZE  
debt 債務   Ua : sye  
debtor 債務人   gh]cXuph  
deed 契據   hD 82tr  
deferred assets 遞延資產   e8a+2.!&\  
deferred liabilities 遞延負債   hED}h![  
delivery 交貨   Qz1E 2yJ  
delivery expense 送貨費   q 'yva  
delivery order 出貨單   Wa Rw05r  
demand draft 即期匯票   Q->sV$^=T  
demand note 即期票據   tCH!m
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demurrage charge 延期費   3qC}0CP*  
deposit 存款   -=Q*Ml#I  
deposit slip 存款單   ~,Zc%s~|  
depreciation 折舊   `Y$4 H,8L  
direct cost 直接成本   *Hn8)x}E  
direct labour 直接人工   L,/%f<wd  
director 董事   lukB8  
discount 折扣   "%w u2%i  
discount on purchase 進貨折扣   0Th&iA4  
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