[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。   gAsmP
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acceptance 承兌   <5pNFj}0;X  
account 賬戶   *k,3@_5  
accountant 會計員   i*mU<:t  
accounting 會計   S$fS|N3]%  
accounting system 會計制度   /Z
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accounts payable 應付賬款   $A{$$8P  
accounts receivable 應收賬款   UsU
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accumulated profits 累積利益   UV}:3c6ZX  
adjusting entry ?#123;整記錄   ineSo8| @  
adjustment ?#123;整   hN=kU9@knC  
administration expense 管理費用  
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advances 預付   cRr3!<EZ  
advertising expense 廣告費   Ayqs~&{  
agency 代理   ~< UYJc  
agent 代理人   lrKT?siB  
agreement 契約   ,~Xe#eM  
allotments 分配數   NR_3
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allowance 津貼   x+
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amalgamation 合併   Y96<c" t  
amortization 攤銷   KP0(w(q  
amortized cost 應攤成本   ZZ^A&%E(a  
annuities 年金   sgK =eBE  
applied cost 已分配成本   L,#YP#O,j  
applied expense 已分配費用   7ixG{yu  
applied manufacturing expense 己分配製造費用   n5A|Zjk;  
apportioned charge 攤派費用   v}t{*P  
appreciation 漲價   p7`9 d1n  
article of association 公司章程   N-F&=u}  
assessment 課稅   D60quEe3%  
assets 資產   {{P 3Z[  
attorney fee 律師費   s,[I_IiPf  
audit 審計   MDIPoS3BRa  
auditor 審計員   j1{`}\e  
average 平均數   CckfoJ 9  
average cost 平均成本   O ] !tK  
bad debt 壞賬   Z.@n 7G  
balance 餘額   VM<0_R24z  
balance sheet 資產負債表   < #M1I!R  
bank account 銀行賬戶   fuA] y4A  
bank balance 銀行結存   sRcd{)|Cq  
bank charge 銀行手續費   jmq^98jB  
bank deposit 銀行存款   !*&5O~dfN  
bank discount 銀行貼現   6o6yx:  
bank draft 銀行匯票   ?OnL,y|  
bank loan 銀行借款   CXoiA"P  
bank overdraft 銀行透支   (oy@j{G)c6  
bankers acceptance 銀行承兌   (_}q>3  
bankruptcy 破產   ~x'8T!M{  
bearer 持票人   ~YW;'  
beneficiary 受益人   8NNh8k#6  
bequest 遺產   cOpe6H6,bz  
bill 票據   1:T"jsWw  
bill of exchange 匯票   !fAvxR  
bill of lading 提單   HX| p4-L  
bills discounted 貼現票據   7oIHp_Zq  
bills payable 應付票據   p{GO-gE@  
bills receivable 應收票據   -WyB2$!(  
board of directors 董事會   gfAWN  
bonds 債券   :/][ n9J^  
bonus 紅利   x @oxIXN  
book value 賬面價值   v:74iB$i/C  
bookkeeper 簿記員   6 .?0 {2s  
bookkeeping 簿記   xE--)=<$  
branch office general ledger 支店往來賬戶   AtHkz|sl  
broker 經紀人   ip'{@1L  
brought down 接前   *zweZG8:  
brought forward 接上頁   4 j'rbbs/  
budget 預算   [Pp#r&4H  
by-product 副產品   Ei]SksV>*  
by-product sales 副產品銷售   VK*H1EH1  
capital 股本   *< fJgc"3  
capital income 資本收益   o+}1M  
capital outlay 資本支出   ak:f4dEd  
capital stock 股本   p</t##]3ks  
capital stock certificate 股票   4`oKvL9  
carried down 移後   snkMxc6c[  
carried forward 移下頁   *HV_ $^)=  
cash 現金   ti1R6oSn  
cash account 現金賬戶   $;ny`^8  
cash in bank 存銀行現金   a $'U?%  
cash on delivery 交貨收款   8_`C&vx  
cash on hand 庫存現金   _hJ+8B^`  
cash payment 現金支付   s-
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cash purchase 現購   xgNV0;g,  
cash sale 現沽   6A>bm{`c:  
cashier 出?#123;員   'cS| BT  
cashiers check 本票   %Uoo
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certificate of deposit 存款單折   A\7sP =  
certificate of indebtedness 借據   @Bkg<  
certified check 保付支票   0lq
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certified public accountant 會計師   K9ih(fh)  
charges 費用   $1s>efP-  
charge for remittances 匯水手續費   tNZZCdB  
charter 營業執照   Kt]vTn7! 9  
chartered accountant 會計師   QjpJIw  
chattles 動產   _N|AI"sj.  
check 支票   J]S6%omp>  
che stub 支票存根   I=[09o  
closed account 己結清賬戶   c@]G;>o  
closing 結算   s`,g4ce`  
closing entries 結賬紀錄   dKDCJt]t  
closing stock 期末存貨   7bGt'gvv  
closing the book 結賬   SV95
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columnar journal 多欄日記賬   kMEXgzl  
combination 聯合   t^6ams$  
commission 佣金   d=vD Pf  
commodity 商品   (A}c22qe  
common stock 普通股   q]!FFi{w;  
company 公司   5mudww`  
compensation 賠償   _m a;b<I/<  
compound interest 複利   g?j^d:  
consignee 承銷人   w*@9:+  
consignment 寄銷   %M^Q{` :5  
consignor 寄銷人   ~% ]V ,-4  
consolidated balance sheet 合併資產負債表   i6;rh-M?.  
consolidated profit and loss account 合併損益表   v{
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consolidation 合併   MD4mh2  
construction cost 營建成本   ? )IH#kL  
construction revenue 營建收入   hD,^mru  
contract 合同   0T$`;~  
control account 統制賬戶   Fo ,8"m  
copyright 版權   <0l:B;
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corporation 公司   v )2yR~J  
cost 成本   BTA2['  
cost accounting 成本會計   fR2,NKM@  
cost of labour 勞工成本   b*nI0/cbR.  
cost of production 生產成本   !#olG}#[  
cost of manufacture 製造成本   EjEXev<]  
cost of sales 銷貨成本   mkBQTQGT  
cost price 成本價格   ~7\`qH  
credit 貸方   % 1<@p%y/  
credit note 收款通知單   6is+ \  
creditor 債權人   OWYY2&.h  
crossed check 橫線支票   b4ke'gx  
current account 往來活期賬戶   ecp0 hG`%  
current asset 流動資產   h=NXU9n%'  
current liability 流動負債   -/7@ A  
current profit and loss 本期損益   e6T?2`5P  
debit 借方   zRau/1Y0  
debt 債務   t#]VR7]  
debtor 債務人   1o   
deed 契據   7d_"4;K)  
deferred assets 遞延資產   = j l(Q  
deferred liabilities 遞延負債   ')fIa2dO/  
delivery 交貨   HE2t0sAYX  
delivery expense 送貨費   , d4i0;2}+  
delivery order 出貨單   _B}QS"A  
demand draft 即期匯票   ~~ty9;KYL  
demand note 即期票據   c8cGIAOY)  
demurrage charge 延期費   |ew:}e: k<  
deposit 存款   lcoJ1+`C  
deposit slip 存款單   Hu !<GB~  
depreciation 折舊   D@iS#+22  
direct cost 直接成本   SQw"mO  
direct labour 直接人工   Z> 'hNj)ju  
director 董事   h{E9rc1,  
discount 折扣   Zl2doXC  
discount on purchase 進貨折扣   \]L ha  
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