[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。   -QBM^L  
[ `_sH\  
acceptance 承兌   376z~  
account 賬戶   2FO<Z %Y  
accountant 會計員   pu?COA  
accounting 會計   4N3O<)C)@  
accounting system 會計制度   X%B$*y5   
accounts payable 應付賬款   ?=-/5A4K  
accounts receivable 應收賬款   tuY=)?  
accumulated profits 累積利益   7;r3Bxa Q  
adjusting entry ?#123;整記錄   ]n:R#55A  
adjustment ?#123;整   S&'s/jB  
administration expense 管理費用   Es\J%*\u  
advances 預付   1g$xKe~]4  
advertising expense 廣告費   qa8?bNd'f  
agency 代理   `/i/AZ{  
agent 代理人   t!B,%,Dp  
agreement 契約   :DuEv:;v  
allotments 分配數   :w4N*lV-  
allowance 津貼   J^PFhu  
amalgamation 合併   *;F<Q!i&v  
amortization 攤銷   g1l:k1\Ht  
amortized cost 應攤成本   [;:ocy  
annuities 年金   e~R_bBQ0  
applied cost 已分配成本   9Gx`[{wI9<  
applied expense 已分配費用   "W9z>ezp  
applied manufacturing expense 己分配製造費用   W,!7_nl"u  
apportioned charge 攤派費用   x>A[~s"|N  
appreciation 漲價   E2`9H-6e  
article of association 公司章程   28-z  
assessment 課稅   D})12qB;u9  
assets 資產   A\E ))b9+  
attorney fee 律師費   #%#N.tB5  
audit 審計   *#?9@0b@  
auditor 審計員   EF9
Y=(0|  
average 平均數   mGF)Ot R  
average cost 平均成本   KO"+"1 .  
bad debt 壞賬   ^\yz`b(A0  
balance 餘額   0|=y#`;,Z  
balance sheet 資產負債表   SFFJyRCz  
bank account 銀行賬戶   [?$tu%Q(Z  
bank balance 銀行結存   y T&#k1  
bank charge 銀行手續費   vuJEPn%
 
bank deposit 銀行存款   =fB"T+  
bank discount 銀行貼現   QX y=|  
bank draft 銀行匯票   Y%r>=Jvu6  
bank loan 銀行借款   aQ&K a  
bank overdraft 銀行透支   <w?k<%( 4  
bankers acceptance 銀行承兌   hx:^xW@r4P  
bankruptcy 破產     
bearer 持票人   K(TejW#  
beneficiary 受益人   :}gEt?TUhs  
bequest 遺產   G}}Lp
~  
bill 票據   KAu>U3\/  
bill of exchange 匯票   pXA|'U5]  
bill of lading 提單   Wdj| RKw  
bills discounted 貼現票據   Ufor>  
bills payable 應付票據   {/48n83n  
bills receivable 應收票據   u6MU @?  
board of directors 董事會   FNo.#Z5+b  
bonds 債券   (W[]}k;  
bonus 紅利   q{f (T\  
book value 賬面價值   d%E* P4Ua  
bookkeeper 簿記員   Qj|tD+<  
bookkeeping 簿記   z('t#J !b  
branch office general ledger 支店往來賬戶   x>T+k8[n  
broker 經紀人   K<p Z*l  
brought down 接前   ]kO|kIs  
brought forward 接上頁   -"#jRP]#  
budget 預算   ::cI4D  
by-product 副產品   ;(K"w*  
by-product sales 副產品銷售   g\iSc~ %?  
capital 股本   $ IdU  
capital income 資本收益   <B @z>V  
capital outlay 資本支出   M<Dvhy[  
capital stock 股本   _({wJ$aYC  
capital stock certificate 股票   nD!t*P  
carried down 移後   U% ?+N  
carried forward 移下頁   ,,7hVw  
cash 現金   {7_C|z:'p&  
cash account 現金賬戶   BhiOV_}Hn  
cash in bank 存銀行現金   m5,&;~  
cash on delivery 交貨收款   ,VzbKx,  
cash on hand 庫存現金   j
I<_(T  
cash payment 現金支付   Wo,93]  
cash purchase 現購   wb##|XyK<c  
cash sale 現沽   T!^v^m@>y  
cashier 出?#123;員   R+.kwq3CED  
cashiers check 本票   ,8!'jE[d  
certificate of deposit 存款單折   UoSc<h|  
certificate of indebtedness 借據   5FsfJpw  
certified check 保付支票   F iXqypT_(  
certified public accountant 會計師   Id8e%)
 
charges 費用   
1Cw$^jd  
charge for remittances 匯水手續費   us.IdG  
charter 營業執照   jBd=!4n  
chartered accountant 會計師   C3 BoH&  
chattles 動產   Xc~BHEp  
check 支票   
Il#ST  
che stub 支票存根  
oqg +<m  
closed account 己結清賬戶   7=&+0@R#/d  
closing 結算   P5GV9SA  
closing entries 結賬紀錄   _p^Wc.[~M  
closing stock 期末存貨   b7gN|Hw5 H  
closing the book 結賬   Rv.IHSQUo  
columnar journal 多欄日記賬   u EERNo&  
combination 聯合   S9
'Xsh  
commission 佣金   NiRb:F-  
commodity 商品   b+L!p.:  
common stock 普通股   p=|S%  
company 公司   wbg?IvY[  
compensation 賠償   \c!e_rZ  
compound interest 複利   (.5 Ft^3W  
consignee 承銷人   EZT 8^m  
consignment 寄銷   l j+p}dt  
consignor 寄銷人   >ZU)bnndA  
consolidated balance sheet 合併資產負債表   f>&*%[fw  
consolidated profit and loss account 合併損益表   ~~Rq
$'q}  
consolidation 合併   YtXd>@7  
construction cost 營建成本   7`^=Ie%(K  
construction revenue 營建收入   A.RG8"  
contract 合同   xmfZ5nVL  
control account 統制賬戶   (CAkzgTfc  
copyright 版權   y k\/Cf  
corporation 公司   6 B7 F  
cost 成本   0oq
OX  
cost accounting 成本會計   j9-.bGtm?.  
cost of labour 勞工成本   FL&L$#X  
cost of production 生產成本   7loWqZ  
cost of manufacture 製造成本   U r8 JG&,  
cost of sales 銷貨成本   *r7%'K{C  
cost price 成本價格   w@\4ft6d  
credit 貸方   $I<\Yuy-M9  
credit note 收款通知單   kv2 H3O  
creditor 債權人   JbN,K  
crossed check 橫線支票   7 h>,  
current account 往來活期賬戶   }FX:sa?5  
current asset 流動資產   0_=^#r4Mu  
current liability 流動負債   Kk|)N3AV:  
current profit and loss 本期損益   z f>(Y7M  
debit 借方   VJ1rU mO~  
debt 債務   Vl'rO _?t  
debtor 債務人   #vAqqAS`,  
deed 契據   $+,kibk*R  
deferred assets 遞延資產   i@ 86Ez  
deferred liabilities 遞延負債   Z4m+GFY  
delivery 交貨   w{4#Q[  
delivery expense 送貨費   o WAy[  
delivery order 出貨單   !FvL2L  
demand draft 即期匯票   J0o,ZH9  
demand note 即期票據   8v=t-GJW  
demurrage charge 延期費   _:Jma  
deposit 存款   E `V?I o  
deposit slip 存款單   aY DM)b}  
depreciation 折舊   PO|gM8E1x?  
direct cost 直接成本   $&i8/pD  
direct labour 直接人工   1KjzKFnb  
director 董事   tJm1Q#||  
discount 折扣   $J0o%9K   
discount on purchase 進貨折扣   Pjq()\/[Z  
   \KKE&3=