[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。   5^:N]Mp"  
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acceptance 承兌   =\uQGH  
account 賬戶   OZ,%T9vP  
accountant 會計員   )}`3haG  
accounting 會計   `GGACH3#s  
accounting system 會計制度   N i\*<:_  
accounts payable 應付賬款   {tqLH2cO  
accounts receivable 應收賬款   (rDB|kc^7  
accumulated profits 累積利益   h0;PtQb1  
adjusting entry ?#123;整記錄   s{q)P1x  
adjustment ?#123;整   Dj0`#~  
administration expense 管理費用   AC'$~4  
advances 預付   7=Vs1TVc  
advertising expense 廣告費   o'uv5asdb  
agency 代理   k#*tf:
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agent 代理人   ^# :F8D  
agreement 契約   =~7%R.U([e  
allotments 分配數   Gn+3OI"  
allowance 津貼   UM ?{ba9  
amalgamation 合併   0H<&*U_V  
amortization 攤銷   '8O(J7J  
amortized cost 應攤成本   \:`'!X1*U  
annuities 年金   ~i3/Ec0\  
applied cost 已分配成本   MGoYL\  
applied expense 已分配費用   7*D*nY4+  
applied manufacturing expense 己分配製造費用   y:\ ^[y IQ  
apportioned charge 攤派費用   Ws_RS%  
appreciation 漲價   _!m_s5{  
article of association 公司章程   >=<qAkk  
assessment 課稅   HkH !B.H]  
assets 資產   ^g[,}t:/d  
attorney fee 律師費   i
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audit 審計   ~}B6E)   
auditor 審計員   !kzC1U  
average 平均數   .Fdqn?c|+  
average cost 平均成本   f{]eb1  
bad debt 壞賬   KZK9|121  
balance 餘額   fevLu[,  
balance sheet 資產負債表   h"b;e2  
bank account 銀行賬戶   fa~u<m  
bank balance 銀行結存   {u/G!{N$  
bank charge 銀行手續費   y(I_ 6+B^  
bank deposit 銀行存款   AYB =iLa  
bank discount 銀行貼現   *""JE'wG  
bank draft 銀行匯票   bC[TLsh7{2  
bank loan 銀行借款   X<6Ro es2  
bank overdraft 銀行透支   h}vzZZ2,  
bankers acceptance 銀行承兌   p^=>N9  
bankruptcy 破產   .iDxq8l  
bearer 持票人   ct,Iu+HJ  
beneficiary 受益人   q?Jd.r5*  
bequest 遺產   ~S5wfx&  
bill 票據   v
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bill of exchange 匯票   m -{t%[Y  
bill of lading 提單   J2c.J/o  
bills discounted 貼現票據   }]8n 3&*  
bills payable 應付票據   ;=&D_jGf]  
bills receivable 應收票據   =N_7DT  
board of directors 董事會   i0,'b61qE  
bonds 債券   bzI!;P1&  
bonus 紅利   ]e*Zx;6oi  
book value 賬面價值   yQ^k%hHa  
bookkeeper 簿記員   I|RMxx y;  
bookkeeping 簿記   aY/msplC  
branch office general ledger 支店往來賬戶   76Drhh(  
broker 經紀人   :'\4%D=w  
brought down 接前   ;g-L2(T05;  
brought forward 接上頁   me-:A:si  
budget 預算   kG =nDy  
by-product 副產品   4v@urW s  
by-product sales 副產品銷售   8{mQmG4  
capital 股本  
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capital income 資本收益   6usy0g D  
capital outlay 資本支出   ^uU'Qc4S=  
capital stock 股本   DXbzl +R  
capital stock certificate 股票  
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carried down 移後   2r3]DrpJ  
carried forward 移下頁   ;n-)4b]\  
cash 現金   ^8_`
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cash account 現金賬戶   (6jr}kP  
cash in bank 存銀行現金   RV
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cash on delivery 交貨收款   )gO=5_^u*o  
cash on hand 庫存現金   |sM#nhxK  
cash payment 現金支付   (thDv rT@2  
cash purchase 現購   "8pfLI  
cash sale 現沽   X>i`z  
cashier 出?#123;員   SvlS4C  
cashiers check 本票   w(lxq:>"  
certificate of deposit 存款單折   c0lVt)pr/  
certificate of indebtedness 借據   ,bv?c@  
certified check 保付支票   1|4' 3^3  
certified public accountant 會計師   b4_"dg~gK  
charges 費用   .Y l*kG6r  
charge for remittances 匯水手續費  
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charter 營業執照   c
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chartered accountant 會計師   @J[l^o9  
chattles 動產   6bL"ZOEu  
check 支票   M6ol/.G [  
che stub 支票存根   v>vU]6l  
closed account 己結清賬戶   D,aJ`PK~  
closing 結算   Dxc`K?M  
closing entries 結賬紀錄   2>s@2=A q  
closing stock 期末存貨   \M]w I  
closing the book 結賬   G4!$48  
columnar journal 多欄日記賬   e/;1<5tfj  
combination 聯合   X%S9H^9  
commission 佣金   "@xF(fyg  
commodity 商品   X%+FM]  
common stock 普通股   OG#7Va  
company 公司   w|6;Pf~1y)  
compensation 賠償   ^k&T?uU  
compound interest 複利   ! Ua74C
 
consignee 承銷人   V^qZ~US  
consignment 寄銷   mp_
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consignor 寄銷人   ~YxLDo'.t  
consolidated balance sheet 合併資產負債表   _IAvFJI  
consolidated profit and loss account 合併損益表   jV_Eyi3  
consolidation 合併   ~I0I#_$'P  
construction cost 營建成本   :!vDX2o)\  
construction revenue 營建收入   gnS0$kCJ:  
contract 合同   b"Hg4i)  
control account 統制賬戶   NN<kO#c+2  
copyright 版權   X&^8[,"  
corporation 公司   w!Nt
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cost 成本    T)o)%Yv  
cost accounting 成本會計   WMB~? EDhv  
cost of labour 勞工成本   :#!m(s`  
cost of production 生產成本   5S PGv}if  
cost of manufacture 製造成本   DzLm~ aF  
cost of sales 銷貨成本   7y",%WYSD  
cost price 成本價格   H79|%@F"  
credit 貸方   \ H#zRSbZ  
credit note 收款通知單   YW@Ad  
creditor 債權人   ziuhS4k  
crossed check 橫線支票   {nH. _  
current account 往來活期賬戶   )Cuc]>SC  
current asset 流動資產   6&% c  
current liability 流動負債  
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current profit and loss 本期損益   whW"cFg  
debit 借方   l?_Iu_Qp  
debt 債務   B\2<r5|QG  
debtor 債務人   OQ<|XdI$  
deed 契據   X*F#=.lh  
deferred assets 遞延資產   Sqw.p#  
deferred liabilities 遞延負債  
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delivery 交貨   zosJ=$L  
delivery expense 送貨費   iMnp `:*  
delivery order 出貨單   #UH|,>W6  
demand draft 即期匯票   WU-.lg'c'  
demand note 即期票據   umXa  
demurrage charge 延期費   /nEh,<Y)  
deposit 存款   (o_wv  
deposit slip 存款單   }Vw"7  
depreciation 折舊   'xAfcP[^  
direct cost 直接成本   `gq@LP"o  
direct labour 直接人工   H"4^  
director 董事   EfY|S3Av  
discount 折扣   8W?/Sg`  
discount on purchase 進貨折扣   4oLrCQZ\  
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