[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。   l4'~}nn(Y  
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acceptance 承兌   \9c$`nn  
account 賬戶  
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accountant 會計員   n"{X!(RIcx  
accounting 會計   eBB:~,C^q.  
accounting system 會計制度   g9tu%cIkR  
accounts payable 應付賬款   QezSJ io  
accounts receivable 應收賬款   ^t.W|teD  
accumulated profits 累積利益   J07O:cjyu  
adjusting entry ?#123;整記錄   HB& &  
adjustment ?#123;整   @Z(rgF{{  
administration expense 管理費用   "Tbnxx]J  
advances 預付   B:oF;~d/
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advertising expense 廣告費   N{akg90  
agency 代理   M8W#io  
agent 代理人   VC&c)X  
agreement 契約   x/TGp?\g  
allotments 分配數   _."E%|5  
allowance 津貼   8:;#,Urr  
amalgamation 合併   mMw;0/n  
amortization 攤銷   a%
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amortized cost 應攤成本   DQ6jT@ZDH  
annuities 年金   O
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applied cost 已分配成本   z_SagU,\  
applied expense 已分配費用   T-L5zu  
applied manufacturing expense 己分配製造費用   *K!++k!Ixa  
apportioned charge 攤派費用   ~uaP$*B[  
appreciation 漲價   /)#8)"`nT  
article of association 公司章程   L/r{xS   
assessment 課稅   b]
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assets 資產   CMVS W6  
attorney fee 律師費   -WR}m6yMr  
audit 審計   hY8#b)l~lu  
auditor 審計員   Ek
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average 平均數   z]#hWfM4B:  
average cost 平均成本   \2DE==M)P  
bad debt 壞賬   3B9nP._  
balance 餘額   av'*u  
balance sheet 資產負債表   UmP'L!  
bank account 銀行賬戶   :$H!@n*/R  
bank balance 銀行結存   }5gr5g\OtP  
bank charge 銀行手續費   #}o<v|;  
bank deposit 銀行存款   1kFjas`g  
bank discount 銀行貼現   YdOUv|tZC  
bank draft 銀行匯票   C ?7X"~~  
bank loan 銀行借款   I-:`cON=G  
bank overdraft 銀行透支   bEpMaBN  
bankers acceptance 銀行承兌   `BT*,6a  
bankruptcy 破產   "bX4Q4Dq  
bearer 持票人   :c4kBl%gJ  
beneficiary 受益人   'U)8rR  
bequest 遺產   1r4,XSk  
bill 票據   4;<DJ.XlN=  
bill of exchange 匯票   FBYODw  
bill of lading 提單   tV`&-
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bills discounted 貼現票據   $L{7%]7QC  
bills payable 應付票據   iHz[Zw^.s  
bills receivable 應收票據   -V=arm\#z  
board of directors 董事會   vjTwv+B"  
bonds 債券   a!t V6H  
bonus 紅利    KOSyh<&  
book value 賬面價值   \Hum}0[  
bookkeeper 簿記員   /yYlu  
bookkeeping 簿記   @d)a~[pm  
branch office general ledger 支店往來賬戶   k>{-[X,/OV  
broker 經紀人   <o@)SD~K  
brought down 接前   X<xqT  
brought forward 接上頁   Ju
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budget 預算   %0v*n8  
by-product 副產品   eTZ`q_LfI1  
by-product sales 副產品銷售   hEOJb @:R  
capital 股本   7Po/_%  
capital income 資本收益   <nA3Sd"QfV  
capital outlay 資本支出   TNci.']  
capital stock 股本   RndOm.TE  
capital stock certificate 股票   ~&~C#yjg1  
carried down 移後   oNSz&)LP  
carried forward 移下頁   (46U|P(v  
cash 現金   ,k%8yK  
cash account 現金賬戶   |Ow$n  
cash in bank 存銀行現金   lIl9ypikg  
cash on delivery 交貨收款   ngq
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cash on hand 庫存現金   A_Gp&acs$  
cash payment 現金支付   1UyH0`&  
cash purchase 現購   tJ>d4A;8 x  
cash sale 現沽   '%Dg{ zL  
cashier 出?#123;員   b-b;7a\N  
cashiers check 本票   w:R]!e_6\9  
certificate of deposit 存款單折   6QptKXu7  
certificate of indebtedness 借據   r %xB8e9  
certified check 保付支票   `q1}6U/k  
certified public accountant 會計師   L&HzN{K  
charges 費用   4`0;^K.  
charge for remittances 匯水手續費   4H9xO[iM  
charter 營業執照   Ap,q ` S  
chartered accountant 會計師   Vx(;|/:  
chattles 動產   D4\(:kF\Hg  
check 支票   Bcm=G
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che stub 支票存根   hGKdGu`0  
closed account 己結清賬戶   -AeHY'T  
closing 結算   *EE|?vn  
closing entries 結賬紀錄   V
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closing stock 期末存貨   ]eL~L_[G\  
closing the book 結賬   B)d@RAk  
columnar journal 多欄日記賬   b l9E&B/  
combination 聯合   n(# c`t*  
commission 佣金   iy9VruT<x  
commodity 商品   %J3lK]bv(  
common stock 普通股   {r X5  
company 公司   lc-*8eS  
compensation 賠償   ~l4Q~ '  
compound interest 複利   a!{hC)d*  
consignee 承銷人   "lb\c  
consignment 寄銷   0Cv4/Ar(  
consignor 寄銷人   ,XP@ pi  
consolidated balance sheet 合併資產負債表   ^)'||Ly  
consolidated profit and loss account 合併損益表   _4S7wOq5  
consolidation 合併   '.xkn{c  
construction cost 營建成本   ;WPI+`-  
construction revenue 營建收入   QD6Z=>?S  
contract 合同   5[hlg(eb  
control account 統制賬戶   a\|X^%2g  
copyright 版權   \!6t  
corporation 公司   .y( @Y6hO  
cost 成本   6q !7i%fK?  
cost accounting 成本會計   _c,&\ wl$  
cost of labour 勞工成本   r6/<&
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cost of production 生產成本   J]_)gb'1BR  
cost of manufacture 製造成本   ob)D{4 B'  
cost of sales 銷貨成本   r]Z.`}Kkm  
cost price 成本價格   4O9tx_<JG  
credit 貸方   i@%L_[MtA  
credit note 收款通知單   KN|'|2/|  
creditor 債權人   csm?oUniz  
crossed check 橫線支票   P}b Dn;  
current account 往來活期賬戶   K T"h74@  
current asset 流動資產   J\9jsx!WQ  
current liability 流動負債   e1Dj0s?i~K  
current profit and loss 本期損益   ROcY'-  
debit 借方   IrUpExJ  
debt 債務   +._f.BRmX.  
debtor 債務人   J78Qj[ v  
deed 契據   X@G[=Rs  
deferred assets 遞延資產   + 4++Z  
deferred liabilities 遞延負債   (u$!\fE-et  
delivery 交貨   I-j(e)P(o_  
delivery expense 送貨費   1j8/4:  
delivery order 出貨單   vsxvHo t=  
demand draft 即期匯票   4{uJ||!  
demand note 即期票據    :^C#-O  
demurrage charge 延期費   F12S(5Z0%  
deposit 存款   .k
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deposit slip 存款單   BD<rQmfA^  
depreciation 折舊   K4BTk!  
direct cost 直接成本   7UY(' Q[  
direct labour 直接人工   @faF`8LwA  
director 董事   :ga 9Db9P  
discount 折扣   N2M?5fF  
discount on purchase 進貨折扣   YeR7*[l  
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