[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。   )VkH':yCM  
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acceptance 承兌   (+.R8  
account 賬戶   jY$3   
accountant 會計員   DP &*P/
  
accounting 會計   R5rCCp  
accounting system 會計制度   ?_@Mg\Hc
 
accounts payable 應付賬款   u[LsH  
accounts receivable 應收賬款   ]]V|]}<)m  
accumulated profits 累積利益   F t;[>o  
adjusting entry ?#123;整記錄   ds'7zxy/  
adjustment ?#123;整   X8  
administration expense 管理費用   T3/Gl6f  
advances 預付   `;3fnTI:1  
advertising expense 廣告費   e`t-:~'  
agency 代理   x|A{|oFC  
agent 代理人   R?J=5tO  
agreement 契約   :cE~\BS&  
allotments 分配數   B&z~}lL  
allowance 津貼   QR[i9'`<  
amalgamation 合併   |BE`ASW;  
amortization 攤銷   @l@erCw@  
amortized cost 應攤成本   !^(?C@TQ  
annuities 年金   s)V<dm;T  
applied cost 已分配成本   p7]V1w:  
applied expense 已分配費用   5c6?$v/  
applied manufacturing expense 己分配製造費用   dW"=/UW  
apportioned charge 攤派費用   kPFqsq  
appreciation 漲價   qku!M g  
article of association 公司章程   P~ODd(  
assessment 課稅   = GZ,P (
  
assets 資產   vUgMfy&  
attorney fee 律師費   629#t`W\  
audit 審計   O",*N  
auditor 審計員   W3 2]#M=  
average 平均數   H4IJLZ3G  
average cost 平均成本   TCetd#;R  
bad debt 壞賬   <P 1x3  
balance 餘額   gSXidh}^  
balance sheet 資產負債表   GGkU$qp2~  
bank account 銀行賬戶   M}xyW"yp  
bank balance 銀行結存   a X:,1^  
bank charge 銀行手續費   NmZowh$M  
bank deposit 銀行存款   =.8fES  
bank discount 銀行貼現   xPorlX)zW  
bank draft 銀行匯票   Z-rHYfa4  
bank loan 銀行借款   RP~ hi%A  
bank overdraft 銀行透支   Kz2s{y~?  
bankers acceptance 銀行承兌   )~H&YINhn  
bankruptcy 破產   _jD\kg#LY  
bearer 持票人   oTLpq:9J  
beneficiary 受益人   y:ad%,. C  
bequest 遺產   `w#p8vR  
bill 票據   hSF4-Vvb  
bill of exchange 匯票   YuKg|<WO  
bill of lading 提單   7':qx}c#!1  
bills discounted 貼現票據   jP"l5  
bills payable 應付票據   IO}5
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bills receivable 應收票據   &ub0t9R  
board of directors 董事會   KkD&|&!Q7u  
bonds 債券   T~-OC0  
bonus 紅利   VVDd39q  
book value 賬面價值   1CpIK$/  
bookkeeper 簿記員   U6yZKK  
bookkeeping 簿記   0` %Ask  
branch office general ledger 支店往來賬戶   6
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broker 經紀人   ylwh_&>2  
brought down 接前   k;xIo(:  
brought forward 接上頁   &(i_s  
budget 預算   Ue2%w/Yo  
by-product 副產品   7dtkylW  
by-product sales 副產品銷售   ^QTtCt^:  
capital 股本   +/4wioGm  
capital income 資本收益   \S[I:fw#&  
capital outlay 資本支出   L@>$ Aw  
capital stock 股本   ,AEaW  
capital stock certificate 股票   U3b&/z|b?  
carried down 移後   qM8"* dL  
carried forward 移下頁   r%UsUj  
cash 現金   RSK5 }2  
cash account 現金賬戶   n,8bQP=&  
cash in bank 存銀行現金   m%)Cw)t 7  
cash on delivery 交貨收款   t?;\'  
cash on hand 庫存現金   G"D=ozr  
cash payment 現金支付   Bbzmq  
cash purchase 現購   LMTz/M  
cash sale 現沽   $ fFh4O4  
cashier 出?#123;員   ~1.B fOR8  
cashiers check 本票   ^<wn  
certificate of deposit 存款單折   c
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certificate of indebtedness 借據   E2u9>m4_J  
certified check 保付支票   b>x03%  
certified public accountant 會計師   $ n"*scyI  
charges 費用   r%412#  
charge for remittances 匯水手續費   `|WEz
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charter 營業執照   bd)'1;p  
chartered accountant 會計師   /
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chattles 動產   ~Y3X*  
check 支票    /wT<p  
che stub 支票存根   Y4Y~ep  
closed account 己結清賬戶   $~)YI/b  
closing 結算   0I['UL^!F  
closing entries 結賬紀錄   iph
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closing stock 期末存貨   (Qf. S{;  
closing the book 結賬   rBUWzpE"  
columnar journal 多欄日記賬   (C.<H6]=  
combination 聯合   "X,*VQl:  
commission 佣金   B!1Bg9D  
commodity 商品   Kn,td:(  
common stock 普通股   ;DXg  
company 公司   )18C(V-x  
compensation 賠償   6<mlx'  
compound interest 複利   |qz&d=>  
consignee 承銷人   za!8:(  
consignment 寄銷   N~~ sM"n  
consignor 寄銷人   Fxv5kho  
consolidated balance sheet 合併資產負債表   3*=_vl3  
consolidated profit and loss account 合併損益表   kwUy^"O  
consolidation 合併   _"[Ls?tRX  
construction cost 營建成本   H*HL:o-[  
construction revenue 營建收入   "/nbcQ*s*E  
contract 合同   NOFuX9/'w  
control account 統制賬戶   SFR<T  
copyright 版權   " 6ScVa5)  
corporation 公司   y;<F|zIm  
cost 成本   DIw9ov>k  
cost accounting 成本會計   'Y0h w  
cost of labour 勞工成本   .t 7ME{  
cost of production 生產成本   +E-CsNAZ*"  
cost of manufacture 製造成本   3 #"!Hg  
cost of sales 銷貨成本   )kDB*(?  
cost price 成本價格   *Gul|Lp$<I  
credit 貸方   eY[kUMo  
credit note 收款通知單   @Yn+ir0>O  
creditor 債權人   :!ablO~  
crossed check 橫線支票   K<q#2G0{  
current account 往來活期賬戶   #Q'#/\5  
current asset 流動資產   xVk5%  
current liability 流動負債   |]5`T9K@b#  
current profit and loss 本期損益   N}>[To3  
debit 借方   Q^bYx (r5w  
debt 債務   -2'1KAk-W  
debtor 債務人   1 gQ_76Yck  
deed 契據   ! [9$ru  
deferred assets 遞延資產   %,(X R`  
deferred liabilities 遞延負債   //'&a-%$^  
delivery 交貨   R@){=8%z  
delivery expense 送貨費   ]>
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delivery order 出貨單   uS5G(}[
 
demand draft 即期匯票   6MNrH  
demand note 即期票據   vXm'ARj  
demurrage charge 延期費   G*_qqb{B  
deposit 存款   f,x;t-o+R  
deposit slip 存款單   Y#QXvo%  
depreciation 折舊   3Ak'Ue  
direct cost 直接成本   ,0c]/Sd*p  
direct labour 直接人工   V!l? FOSZ  
director 董事    nZ)E @  
discount 折扣   O?ODfO+>  
discount on purchase 進貨折扣   ] n\]ao  
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