[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。   |-|jf  
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acceptance 承兌   f7Yz>To  
account 賬戶   ]22C)<  
accountant 會計員   EY]a6@;  
accounting 會計   a~WqUL  
accounting system 會計制度   S0F@#mSQ?  
accounts payable 應付賬款   @\ }sb]  
accounts receivable 應收賬款   5)mVy?Z
  
accumulated profits 累積利益   T0r<O_ubOA  
adjusting entry ?#123;整記錄   |H:<:*=6c  
adjustment ?#123;整   NW)M?f+6  
administration expense 管理費用   ?gLAWz  
advances 預付   C(s\LI!r  
advertising expense 廣告費   T:U4:"  
agency 代理   r]9e^  
agent 代理人   sv' Gt1&"Z  
agreement 契約   z4g+2f7h-X  
allotments 分配數   9/G!0uE  
allowance 津貼   P 4QkY#v  
amalgamation 合併   tR<L`?4  
amortization 攤銷   c -w0  
amortized cost 應攤成本   57U%`  
annuities 年金   $R";  
applied cost 已分配成本   pzg&/m&F`  
applied expense 已分配費用   or7pJy%4"  
applied manufacturing expense 己分配製造費用   y<|)'(  
apportioned charge 攤派費用   $Buf#8)F*  
appreciation 漲價   +lKrj\Xj  
article of association 公司章程   i *B:El1  
assessment 課稅    [@<G+j  
assets 資產   $~=2{  
attorney fee 律師費   b"t")U==  
audit 審計   iOll WkF  
auditor 審計員   r sLc&2F  
average 平均數   _#FIay\ahB  
average cost 平均成本   N#UXP5
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bad debt 壞賬   rCE;'? Y  
balance 餘額   !_dR'  
balance sheet 資產負債表   { UOhVJy  
bank account 銀行賬戶   awFhz 6   
bank balance 銀行結存   =5Wp
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bank charge 銀行手續費   QF.3c6O@  
bank deposit 銀行存款   kxh 5}eB  
bank discount 銀行貼現   0Z,{s158L  
bank draft 銀行匯票   7G"7wYc>R  
bank loan 銀行借款   %9X{{_  
bank overdraft 銀行透支   UW/N MjK  
bankers acceptance 銀行承兌   P_}/#N{C  
bankruptcy 破產   gD6tHg>_  
bearer 持票人   "XhOsMJ  
beneficiary 受益人   ESIzG aM  
bequest 遺產   \B&6TeR  
bill 票據   U@?6*,b(.  
bill of exchange 匯票   <m0{'xw  
bill of lading 提單   uB;_vC  
bills discounted 貼現票據   # kEOKmO  
bills payable 應付票據   E=kw)<X2  
bills receivable 應收票據   T(V8;!  
board of directors 董事會   rrcwtLNbu  
bonds 債券   &bLC(e]  
bonus 紅利   87<9V.s2  
book value 賬面價值   5oJ Dux }  
bookkeeper 簿記員   O3Uh+gKQ  
bookkeeping 簿記   @!<d0_dnC  
branch office general ledger 支店往來賬戶   On &L#pf  
broker 經紀人   qm'b'!gq~  
brought down 接前   _q)!B,y-/N  
brought forward 接上頁   ?'wsIH]m  
budget 預算   VgMP^&/gZ  
by-product 副產品   q^*6C[G B  
by-product sales 副產品銷售   k" YHsn  
capital 股本   j#VIHCz lr  
capital income 資本收益   .*!#98pT  
capital outlay 資本支出   g~!$i`_b  
capital stock 股本   QrC/ssf}  
capital stock certificate 股票   $KX[Zu%  
carried down 移後   ;'HF'Z  
carried forward 移下頁   kaQ2
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cash 現金   mM5|K@0|  
cash account 現金賬戶   /C$ xH@bb  
cash in bank 存銀行現金   J>%t<xYf4  
cash on delivery 交貨收款   MCU9O  
cash on hand 庫存現金   HH8;J66I&  
cash payment 現金支付   +9[SVw8  
cash purchase 現購   >zmz
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cash sale 現沽   s<&[\U  
cashier 出?#123;員   $"8d:N?I[  
cashiers check 本票   DMd ,8W7a  
certificate of deposit 存款單折   %8w9E=  
certificate of indebtedness 借據   q8sb n  
certified check 保付支票   &g0g]G21*I  
certified public accountant 會計師   =j~Q/-`EC0  
charges 費用   //.>>-~1m  
charge for remittances 匯水手續費   g19S  
charter 營業執照   bRPO:lAy  
chartered accountant 會計師   #s2B%X  
chattles 動產   2
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check 支票   tg
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che stub 支票存根   i8~$o:&HT  
closed account 己結清賬戶   |s=`w8p  
closing 結算   Y)M8zi>b  
closing entries 結賬紀錄   q4ipumy*  
closing stock 期末存貨   PZ,z15PG]  
closing the book 結賬   GaBTj_3  
columnar journal 多欄日記賬   7>n"}8i  
combination 聯合   &U"X$aFc  
commission 佣金   -(IC~   
commodity 商品   -$YJfQE6G  
common stock 普通股   l l<mE,  
company 公司   n
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compensation 賠償   }U[-44r:  
compound interest 複利   T?npQA07=  
consignee 承銷人   ?`AGF%zp  
consignment 寄銷   IU!Ht>  
consignor 寄銷人   fbC~WV#  
consolidated balance sheet 合併資產負債表   <>=mCZ2  
consolidated profit and loss account 合併損益表   2 9#]Vr  
consolidation 合併   ?QpNjsF  
construction cost 營建成本   8h.V4/?  
construction revenue 營建收入   6sB$<#  
contract 合同   V1<`%=%
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control account 統制賬戶   sLns3&n2  
copyright 版權   2P9J' L  
corporation 公司   8Xn!Kpa  
cost 成本   "&QH6B1U6H  
cost accounting 成本會計   v01#>,R  
cost of labour 勞工成本   2z\;Q8g){r  
cost of production 生產成本  
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cost of manufacture 製造成本   <1@ (ioPH  
cost of sales 銷貨成本   B8V,)rn  
cost price 成本價格   s@!$='|  
credit 貸方   z%:&#1)  
credit note 收款通知單   @Zm Jz  
creditor 債權人   *YvRNHP  
crossed check 橫線支票   n29(!10Px  
current account 往來活期賬戶   G/{ ~_&t
 
current asset 流動資產  
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current liability 流動負債   js <Ww$zFW  
current profit and loss 本期損益   Dp!zk}f|  
debit 借方   Q_O*oT(0  
debt 債務   !LIlt`ag9  
debtor 債務人   MFwO9"<A  
deed 契據   r:9gf?(&  
deferred assets 遞延資產   MYdx .NZT  
deferred liabilities 遞延負債   \dkOK`)b  
delivery 交貨   3M<!?%v\A  
delivery expense 送貨費   W3JF5*  
delivery order 出貨單   =+oZtP-+o  
demand draft 即期匯票   8MZ$T3IM  
demand note 即期票據   213\ehhG<  
demurrage charge 延期費   D:E9!l'  
deposit 存款   m{(+6-8|m  
deposit slip 存款單   %l$W*.j|;  
depreciation 折舊   u\g,.C0  
direct cost 直接成本   I>"Ci(N  
direct labour 直接人工   7NF/]y4w  
director 董事   kGHC]Fb)  
discount 折扣   urZ8j?}c  
discount on purchase 進貨折扣   $YM_G=k  
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