[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。   '^O
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acceptance 承兌   qjf4G[]!  
account 賬戶   =NPo<^Lae  
accountant 會計員   i\4dd)p-  
accounting 會計   sebm  
accounting system 會計制度   uMZ<i}  
accounts payable 應付賬款   MRK3Cey}%  
accounts receivable 應收賬款   jCg4$),b  
accumulated profits 累積利益   >=1UhHFNI  
adjusting entry ?#123;整記錄   {t:*Xu  
adjustment ?#123;整   O\@0o|NM  
administration expense 管理費用   3cNr~`7  
advances 預付   SpEu>9g&  
advertising expense 廣告費   =~dX P  
agency 代理   Cs,t:aj
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agent 代理人   +<f+kh2L  
agreement 契約   3 XUsw1,[  
allotments 分配數   c.>Ops F  
allowance 津貼   /de~+I5AB~  
amalgamation 合併   'X_%m~}N  
amortization 攤銷   i^4i]+  
amortized cost 應攤成本   UVsF !0  
annuities 年金   92*"3)
  
applied cost 已分配成本   k4"O}jQO  
applied expense 已分配費用   `#j; \  
applied manufacturing expense 己分配製造費用   u1Wixjd|  
apportioned charge 攤派費用   BG]|iHi  
appreciation 漲價   nv:VX{%  
article of association 公司章程   Ik=bgEF  
assessment 課稅   1nE`Wmo.2  
assets 資產   RNcnE1=  
attorney fee 律師費   ),-MrL8c%  
audit 審計   Bv6~! p  
auditor 審計員   }
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average 平均數   ^c){N-G  
average cost 平均成本   %6:"
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bad debt 壞賬   o4aFgal1  
balance 餘額   \YsLVOv%:d  
balance sheet 資產負債表   U-q:Y-
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bank account 銀行賬戶   d! _8+~  
bank balance 銀行結存   <2^ F'bQV  
bank charge 銀行手續費   #/hXcF  
bank deposit 銀行存款   1f2*S$[*L  
bank discount 銀行貼現   ksAu=X:  
bank draft 銀行匯票   4L
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bank loan 銀行借款   M-C>I;a  
bank overdraft 銀行透支   |W|RX3D  
bankers acceptance 銀行承兌   Z. xOO|  
bankruptcy 破產   ^F|/\i  
bearer 持票人   !XF:.|  
beneficiary 受益人   r+i=P_p  
bequest 遺產   j$z!kd+%  
bill 票據   QY1|:(  
bill of exchange 匯票   zf[KZ\6H  
bill of lading 提單   h)X"<a++N  
bills discounted 貼現票據   }>'1Qg  
bills payable 應付票據   *k;%H'2g{}  
bills receivable 應收票據   8fb<hq<  
board of directors 董事會   @dvb%A&Pur  
bonds 債券   R]TS5b-  
bonus 紅利   .:SY: v r  
book value 賬面價值   )Tf,G[z&ge  
bookkeeper 簿記員   '77 Gg  
bookkeeping 簿記   "J%dI9tM{  
branch office general ledger 支店往來賬戶   tI+P&L"  
broker 經紀人   GbBz;ZV%z,  
brought down 接前   7JLjA\k
  
brought forward 接上頁   ()(/ 9t  
budget 預算   h09fU5l  
by-product 副產品   cGv `%  
by-product sales 副產品銷售   EN@<z;  
capital 股本   "pQ)5/e  
capital income 資本收益   p</V_BIW  
capital outlay 資本支出   s-T#- raE  
capital stock 股本   9Cq"Szs  
capital stock certificate 股票   vC-5_pl  
carried down 移後   5_Oxl6#  
carried forward 移下頁   }(w9[(K  
cash 現金   `it  
cash account 現金賬戶   sN@=Ri?\  
cash in bank 存銀行現金   3TNj*jo  
cash on delivery 交貨收款   OF1Qr bj  
cash on hand 庫存現金   /jd.<r=_I  
cash payment 現金支付   _'U(q\ri  
cash purchase 現購   42.y.LtZ  
cash sale 現沽   T1YbF/M'  
cashier 出?#123;員   Rj])c^ZA'*  
cashiers check 本票   hixG/%aO  
certificate of deposit 存款單折   w72\'  
certificate of indebtedness 借據   m4'x>Z  
certified check 保付支票   ,<]~/5-f  
certified public accountant 會計師   ^7V{nT@H3  
charges 費用   >VB*Xt\C&  
charge for remittances 匯水手續費   YiTVy/  
charter 營業執照   n_P2l<F~/x  
chartered accountant 會計師   Aiqn6BX{  
chattles 動產   nT/Azg  
check 支票   *T
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che stub 支票存根   }/.GB5Ej  
closed account 己結清賬戶   y"Jma`Vjq  
closing 結算   >vfbXnN  
closing entries 結賬紀錄   1\%2@NR  
closing stock 期末存貨   +y9WJ   
closing the book 結賬   fzW!-  
columnar journal 多欄日記賬   {7LN
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combination 聯合   .v_-V?7   
commission 佣金   #0 eop>O  
commodity 商品   ;hJz'&UWQ  
common stock 普通股   oaM3#QJ  
company 公司   \EQCR[7qu7  
compensation 賠償   ;;7:l,vy  
compound interest 複利   &4jc3_UKV  
consignee 承銷人   ZoT8  
consignment 寄銷   )LjW=;(b  
consignor 寄銷人   [F}_I me  
consolidated balance sheet 合併資產負債表   2~)r,.,  
consolidated profit and loss account 合併損益表   ,*d<hBGbh  
consolidation 合併   +L|-W9"@3  
construction cost 營建成本   i6$q1*  
construction revenue 營建收入   [^eQGv[S  
contract 合同   9?4:},FRmE  
control account 統制賬戶   XywsjeI4  
copyright 版權   ^#)]ICV  
corporation 公司   th`pf   
cost 成本   uxsi+vkI  
cost accounting 成本會計   )^LiALh  
cost of labour 勞工成本   GVUZn/ /  
cost of production 生產成本   -~WDv[[  
cost of manufacture 製造成本   &v g[k#5  
cost of sales 銷貨成本   %v,a3^Qu  
cost price 成本價格   Wr;9Mz&{  
credit 貸方   _j}jh[M  
credit note 收款通知單   i{4J$KT  
creditor 債權人   0^>b=a  
crossed check 橫線支票   c^x5 E`{  
current account 往來活期賬戶   F$te5 `a  
current asset 流動資產   JNxrs~}  
current liability 流動負債   VrnZrQj<  
current profit and loss 本期損益   agp7zw=N  
debit 借方   =a!_H=+4  
debt 債務   nIf~ds&TT  
debtor 債務人   /uJ(&#87  
deed 契據   r!y3VmJ'm  
deferred assets 遞延資產   9oTtH 7%  
deferred liabilities 遞延負債   ZXC_kmBN/  
delivery 交貨   /<T3^/ '  
delivery expense 送貨費   (e_l1O?  
delivery order 出貨單   Tga%-xr+  
demand draft 即期匯票   x<\5Jrqt  
demand note 即期票據   Y>SpV_H%  
demurrage charge 延期費   pI1IDu*_Z  
deposit 存款   ,U?^u%  
deposit slip 存款單   F-%Hw  
depreciation 折舊   X|dlVNL8p  
direct cost 直接成本   QyD(@MFxb  
direct labour 直接人工   W=\4
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director 董事   hkl9EVO)  
discount 折扣   @!p0<&R@x  
discount on purchase 進貨折扣   c)4L3W-x=  
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