[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。   QCf
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acceptance 承兌   Xb-c`k~_  
account 賬戶   q{/Jw"e  
accountant 會計員   s@LNQ|'kO  
accounting 會計   4E\ntufo  
accounting system 會計制度   6QXQ<ah"  
accounts payable 應付賬款   m`IQ+,e  
accounts receivable 應收賬款   N%A`rY}u  
accumulated profits 累積利益   7&1~O#  
adjusting entry ?#123;整記錄   o`mIi  
adjustment ?#123;整   ;nKH m  
administration expense 管理費用   G5#}Ed4  
advances 預付   n qLAby_  
advertising expense 廣告費   [Cqqjv;_  
agency 代理   OsL%SKs|  
agent 代理人   ]es LAo  
agreement 契約   .*~u  
allotments 分配數   |;9 A{#zM  
allowance 津貼   hdtnC29$  
amalgamation 合併   ,/`E|eG1G  
amortization 攤銷   J.mewD!%z  
amortized cost 應攤成本   5f'g3'  
annuities 年金  
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applied cost 已分配成本   ,&&M|,NQ&s  
applied expense 已分配費用   >2CusT2  
applied manufacturing expense 己分配製造費用   Tj21YK.mk  
apportioned charge 攤派費用   j'Y"/<  
appreciation 漲價   JkDPuTXD  
article of association 公司章程   (:-Jl"&R@  
assessment 課稅   aXbNDj ][  
assets 資產   plx/}ah8  
attorney fee 律師費   3zTE4pHzu+  
audit 審計   Yuo1'gE+  
auditor 審計員   (vAv^A*i}  
average 平均數   4m~7 ~-h  
average cost 平均成本   RmWfV  
bad debt 壞賬   /witDu7  
balance 餘額   +#qt^NO  
balance sheet 資產負債表   [j}7@Mr`\  
bank account 銀行賬戶   g"]<J&  
bank balance 銀行結存   lIVxW+  
bank charge 銀行手續費   e(w/m(!Wny  
bank deposit 銀行存款   hK39_A-  
bank discount 銀行貼現   4Wla&yy  
bank draft 銀行匯票   )'!ml  
bank loan 銀行借款   :-u-hO5*8  
bank overdraft 銀行透支   ri<'-wi  
bankers acceptance 銀行承兌   A?
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bankruptcy 破產   `[@^m5?b-  
bearer 持票人   ~+<xFi  
beneficiary 受益人   #K#Mv/  
bequest 遺產   BLwfm+ m"  
bill 票據   N$%61GiulT  
bill of exchange 匯票   Vo9>o@FlLM  
bill of lading 提單  
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bills discounted 貼現票據   YO(:32S  
bills payable 應付票據   o9 i#N  
bills receivable 應收票據   [T4 pgt'H  
board of directors 董事會   kQw
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bonds 債券   ?UZ$bz  
bonus 紅利   ~TG39*m  
book value 賬面價值   ?..i4  
bookkeeper 簿記員   dqD;y#/  
bookkeeping 簿記   D(qHf9  
branch office general ledger 支店往來賬戶   i0'Xy>l  
broker 經紀人   Eg`R|CF  
brought down 接前   Yz2{LW[ K  
brought forward 接上頁   ,TF<y#wed  
budget 預算   np-T&Pz2  
by-product 副產品   Na. nA  
by-product sales 副產品銷售   T/wM(pr'   
capital 股本   8>Du  
capital income 資本收益   <Spr6U9p7  
capital outlay 資本支出   7MO  
capital stock 股本   U~{Sa+  
capital stock certificate 股票   J[}gku?C;  
carried down 移後   |" CJ  
carried forward 移下頁   $/[Gys3"  
cash 現金   1 [fo'M  
cash account 現金賬戶   (B>)2:T1  
cash in bank 存銀行現金   h4XcKv+  
cash on delivery 交貨收款   ;23=p=/h  
cash on hand 庫存現金   G- \<5]k]  
cash payment 現金支付   $R%+ *   
cash purchase 現購   #Rin*HL##  
cash sale 現沽   |?x^8e<*  
cashier 出?#123;員   0W~.WkD  
cashiers check 本票   @A [)hk&(R  
certificate of deposit 存款單折   w~<FG4@LU  
certificate of indebtedness 借據   g|ql 5jW  
certified check 保付支票   b A)b`1lI  
certified public accountant 會計師   a3O nW\N  
charges 費用   jOBY&W0r  
charge for remittances 匯水手續費   ljup#:n  
charter 營業執照   UvPp~N7,  
chartered accountant 會計師   fd?bU|I_2  
chattles 動產   AA))KBXq  
check 支票   a?zR
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che stub 支票存根   j6n2dMRvSE  
closed account 己結清賬戶   $42Au2Jg  
closing 結算   _qY`KP"  
closing entries 結賬紀錄   968Ac}OA  
closing stock 期末存貨   M'\pkzx  
closing the book 結賬   [ur H a  
columnar journal 多欄日記賬   =LXvlt'Q34  
combination 聯合   R'G'&H{N  
commission 佣金   C0\%QXu  
commodity 商品   YO)')&  
common stock 普通股   xJvLuzUD  
company 公司   5Xwk*@t2a  
compensation 賠償   Ab*]dn`z  
compound interest 複利   d4d\0[  
consignee 承銷人   TkA9tF
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consignment 寄銷   w`M]0'zls  
consignor 寄銷人    j
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consolidated balance sheet 合併資產負債表   myD{sE2A  
consolidated profit and loss account 合併損益表   k?^%hO>[  
consolidation 合併   -"F0eV+y  
construction cost 營建成本   yrO?Np  
construction revenue 營建收入   +``>,O6  
contract 合同   Lb!r(o>8Cb  
control account 統制賬戶   ha_@Yqgh  
copyright 版權   >RM 0=bO  
corporation 公司   DXKyRkn6e  
cost 成本   0;vtdM[_  
cost accounting 成本會計   N%O
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cost of labour 勞工成本   Y.E?;iS
  
cost of production 生產成本   a ]>VZOet  
cost of manufacture 製造成本   }W1^ t  
cost of sales 銷貨成本   D2Y&[zgv  
cost price 成本價格   w]n4KR4  
credit 貸方   N].4"0Jv-D  
credit note 收款通知單   @|^jq  
creditor 債權人   ]yo_wGiwY  
crossed check 橫線支票   9QX4R<"wUg  
current account 往來活期賬戶   >5c]
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current asset 流動資產   w-lrnjs  
current liability 流動負債   FnY$)o;  
current profit and loss 本期損益   CP +4k.)*O  
debit 借方   %=BtOM_2  
debt 債務   Bk+{}  
debtor 債務人   o5>/}wIf  
deed 契據   *h2`^Z  
deferred assets 遞延資產   #`vVgGZ&  
deferred liabilities 遞延負債   0X.TF  
delivery 交貨   :H{Bb{B%  
delivery expense 送貨費   $ >;a'f~  
delivery order 出貨單   THJ 3-Ug  
demand draft 即期匯票   5|CzX X#U  
demand note 即期票據   R^w}o,/  
demurrage charge 延期費   .U<F6I:<md  
deposit 存款  
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deposit slip 存款單   1XCmMZ  
depreciation 折舊   O" qR}W  
direct cost 直接成本   )R~a;?T_c0  
direct labour 直接人工   am2a#4`  
director 董事  
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discount 折扣   ~,T+JX  
discount on purchase 進貨折扣   XYts8}y5  
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