[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。   ?B[Z9Ef"8l  
 m>a6,#I  
acceptance 承兌   P+]39p{  
account 賬戶   1 iE  
accountant 會計員   $<T)_g  
accounting 會計   id*UTY Tg  
accounting system 會計制度   n RXf\*"3  
accounts payable 應付賬款   ^D6JckW  
accounts receivable 應收賬款  
2o{Fp7l  
accumulated profits 累積利益   e+2!)w)[  
adjusting entry ?#123;整記錄   :yw0-]/DD  
adjustment ?#123;整   ku\_M  
administration expense 管理費用   O/Da8#S<  
advances 預付   S"fnT*:.%  
advertising expense 廣告費   }z[O_S,X  
agency 代理   vL-%"*>v  
agent 代理人   /LJ?JwAvg5  
agreement 契約   w\85D|u  
allotments 分配數   Amz7j8zJ  
allowance 津貼   qA*
QFQ'-  
amalgamation 合併   m,8A2;&,8  
amortization 攤銷   agt7b@-5=  
amortized cost 應攤成本   8 v&5)0u  
annuities 年金   r$*k-c9Bf  
applied cost 已分配成本   ydBoZ3}  
applied expense 已分配費用   A87Tyk2Pi  
applied manufacturing expense 己分配製造費用   "IB)=Hc  
apportioned charge 攤派費用   PN<Y&/fB  
appreciation 漲價   Mc{1Cdj  
article of association 公司章程   )%)?M *  
assessment 課稅   V_0e/7}Ya  
assets 資產   d< !bE(  
attorney fee 律師費   z07!i@ue~  
audit 審計   `qX'9e3VP+  
auditor 審計員   haB$W 4x  
average 平均數   CK
.Z-_M  
average cost 平均成本   b7HS3NYk  
bad debt 壞賬   C[&Lh_F\  
balance 餘額   %B# Ewt@[  
balance sheet 資產負債表   G!%1<SLi.  
bank account 銀行賬戶   KLbP;:sr  
bank balance 銀行結存   TN` pai0  
bank charge 銀行手續費   a_FJNzL  
bank deposit 銀行存款    c~dX8+  
bank discount 銀行貼現   oXfLNe6>L  
bank draft 銀行匯票   v%B^\S3)  
bank loan 銀行借款   =@B9I<GKf  
bank overdraft 銀行透支   3wa }p^   
bankers acceptance 銀行承兌   00<iv"8  
bankruptcy 破產   &W}ooGg  
bearer 持票人   Z@j0J[s  
beneficiary 受益人   {5_*tV<I  
bequest 遺產   {s4:V=J  
bill 票據   ]xV7)/b5G  
bill of exchange 匯票   KXYq|w  
bill of lading 提單   QNn$`Qz.  
bills discounted 貼現票據   +-HaYB|p  
bills payable 應付票據   j2tw`*S+  
bills receivable 應收票據   i7*4hYY  
board of directors 董事會   0I079fqk<  
bonds 債券   W0l|E&fj[  
bonus 紅利   ]Kil/Y  
book value 賬面價值   @lBR;B"  
bookkeeper 簿記員   5Sk87o1E(d  
bookkeeping 簿記   jG8ihi  
branch office general ledger 支店往來賬戶   nqy\xK#.^  
broker 經紀人   dht1I`i"B  
brought down 接前   BQt!L1))  
brought forward 接上頁   9%iqequ  
budget 預算   %
vn rLt$  
by-product 副產品   Hd6Qy {,*-  
by-product sales 副產品銷售   4z?6[Cg<  
capital 股本   JF!!)6!2#  
capital income 資本收益   6-<,1Q'D  
capital outlay 資本支出   pSay^9ZI  
capital stock 股本   &vd9\Pp  
capital stock certificate 股票   P}JA"V&  
carried down 移後   Y{um1
)k  
carried forward 移下頁   hDzKB))<w  
cash 現金   #%B1,.A  
cash account 現金賬戶   aCy2.Qn  
cash in bank 存銀行現金   c\"oj&>A  
cash on delivery 交貨收款   zgqe@;{  
cash on hand 庫存現金   A5B  5pJ  
cash payment 現金支付   ,,b_x@y*  
cash purchase 現購   7$;mkHu4H%  
cash sale 現沽   1rT}mm/e;  
cashier 出?#123;員   b8Y1.y"#  
cashiers check 本票   3v5]L3  
certificate of deposit 存款單折   Y!CZ?c)@  
certificate of indebtedness 借據   f4]nz:2  
certified check 保付支票   \S1WF?<,  
certified public accountant 會計師   HI)ks~E/  
charges 費用   t9W_ [_a9  
charge for remittances 匯水手續費   *>zr'Tt,W  
charter 營業執照   Kx$ ?
IxZ  
chartered accountant 會計師   .kvuI6H  
chattles 動產   6^}GXfJAc  
check 支票   x^
9W<  
che stub 支票存根   X-6Se  
closed account 己結清賬戶   l'?/$?'e_Z  
closing 結算   @N"h,(^  
closing entries 結賬紀錄   + ECV|mkk  
closing stock 期末存貨   e 2k!5OS  
closing the book 結賬   (\,mA-%E  
columnar journal 多欄日記賬   1,9RfYV  
combination 聯合   C5 ^_R  
commission 佣金   {Km|SG[-q  
commodity 商品   v)4 kS  
common stock 普通股   l,-sm
K69  
company 公司   ,HYz-sK.  
compensation 賠償   axonqSf  
compound interest 複利   jpT!di  
consignee 承銷人   'xvV;bi  
consignment 寄銷   H\8.T:>  
consignor 寄銷人   |&h!#Q{7l  
consolidated balance sheet 合併資產負債表   5{[3I|m{  
consolidated profit and loss account 合併損益表   Su6ZO'[)  
consolidation 合併   x(}@se  
construction cost 營建成本   b{
(!Ls_ &  
construction revenue 營建收入   j+PW9>Uh  
contract 合同   9F ).i  
control account 統制賬戶   j?3J-}XC  
copyright 版權   ^4c2}>f  
corporation 公司   "f3, w   
cost 成本   h9&<-k  
cost accounting 成本會計   R qOEQ*k  
cost of labour 勞工成本   yV=hi?f-[V  
cost of production 生產成本   BDD^*Y  
cost of manufacture 製造成本   ~)Ny8Dh  
cost of sales 銷貨成本   -GH#nF3G  
cost price 成本價格   qeH#c=DQ  
credit 貸方   JwxI8Pi*y  
credit note 收款通知單   _OHz6ag  
creditor 債權人   g}L2\i688  
crossed check 橫線支票   jQ1~B1(  
current account 往來活期賬戶   K;gm^  
current asset 流動資產   DTAEfs!ZW  
current liability 流動負債   Xj?j1R>GB  
current profit and loss 本期損益   4VD'<`R[  
debit 借方   qA Jgz7=c  
debt 債務   E':y3T@."  
debtor 債務人   C  `k^So)  
deed 契據   Eki7bT@/  
deferred assets 遞延資產   ,t(y~Z wJ  
deferred liabilities 遞延負債   /p?h@6h@y  
delivery 交貨   U_Emp[  
delivery expense 送貨費   S'B7C>i`#N  
delivery order 出貨單   2p(K0PtX  
demand draft 即期匯票   b;Q cBGwKT  
demand note 即期票據   sW@4r/F>:D  
demurrage charge 延期費   Z
sNUT4  
deposit 存款   ,Es5PmV@$%  
deposit slip 存款單   1!0BE8s"@  
depreciation 折舊   c]t=#  
direct cost 直接成本   oIQor %z  
direct labour 直接人工   u L/*,[}'  
director 董事   M I/9?B  
discount 折扣   )TVyRYZ1  
discount on purchase 進貨折扣   +.b~2K1  
   adHHnH`,