[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。   tTP"*Bb  
0A|.ch  
acceptance 承兌   /tV)8pEj  
account 賬戶   N|8TE7- F|  
accountant 會計員   :,:r
  
accounting 會計   RELLQpz3  
accounting system 會計制度   3VKArv-  
accounts payable 應付賬款   !R4`ihi1  
accounts receivable 應收賬款   Nno*X9>~  
accumulated profits 累積利益   k+%6:r,r&  
adjusting entry ?#123;整記錄   NbfV6$jo  
adjustment ?#123;整   mO]>(^c  
administration expense 管理費用   J6| 5*|*^  
advances 預付   Joe k4t&0<  
advertising expense 廣告費   Lymy/9  
agency 代理   nV GrW#'E  
agent 代理人   @-)?2CH[8  
agreement 契約   \~U8<z  
allotments 分配數   rFdovfb   
allowance 津貼   bf::bV?T  
amalgamation 合併   ] S]F&B M|  
amortization 攤銷   HPm12&8,  
amortized cost 應攤成本   A=E1S{C  
annuities 年金   lcyan  
applied cost 已分配成本   !SEg4z  
applied expense 已分配費用   Oe*emUX7  
applied manufacturing expense 己分配製造費用   X8p-VCkV  
apportioned charge 攤派費用   I=|b3-  
appreciation 漲價   leX&py  
article of association 公司章程   Al6)$8]e   
assessment 課稅   !{"{(h)+@  
assets 資產   quVTqhg
"  
attorney fee 律師費   B&`#`]  
audit 審計   g!cTG-bh>J  
auditor 審計員   X.bNU  
average 平均數   -+-@Yq$  
average cost 平均成本   ;ukwKfs  
bad debt 壞賬   ,;hI yT  
balance 餘額   D
NC2]kS<  
balance sheet 資產負債表   mKQ!@$*  
bank account 銀行賬戶   MAQkk%6[g  
bank balance 銀行結存   U"af3c^2
 
bank charge 銀行手續費   X^eTf-*T  
bank deposit 銀行存款   ON\_9\kv  
bank discount 銀行貼現   zT*EpIa+LS  
bank draft 銀行匯票   hK&jo(V  
bank loan 銀行借款   (%YFcE)SRS  
bank overdraft 銀行透支   p,Qr9p3y  
bankers acceptance 銀行承兌   IXe[JL:  
bankruptcy 破產   6ix8P;;}#  
bearer 持票人   bBn4
m:  
beneficiary 受益人   8dNwi
&4  
bequest 遺產   V*2uW2\}  
bill 票據   "VRcR  
bill of exchange 匯票   V^As@P8,'(  
bill of lading 提單   (Xi?Y/  
bills discounted 貼現票據   B{PI&a9~s%  
bills payable 應付票據   @GK0j" _  
bills receivable 應收票據   CMI%jyiX
 
board of directors 董事會   4U*J{''L  
bonds 債券   y
n)K1f^  
bonus 紅利   hjtkq.@  
book value 賬面價值   `<cB 6  
bookkeeper 簿記員   "k o?AUt  
bookkeeping 簿記   s
=h  
branch office general ledger 支店往來賬戶   MuQyHEDF  
broker 經紀人   Az8>^|@  
brought down 接前   vT#zc )j  
brought forward 接上頁   waz)jEk  
budget 預算   B\G?dmo  
by-product 副產品   & gnE"  
by-product sales 副產品銷售   [#.E=s+&  
capital 股本   UR>zL3  
capital income 資本收益   o=@0Bd8  
capital outlay 資本支出   03$-U0.;-  
capital stock 股本   nm5zX,  
capital stock certificate 股票   exT O#*o  
carried down 移後   __o`+^FS  
carried forward 移下頁   8|*#r[x  
cash 現金   itClCEOA  
cash account 現金賬戶   zea=vx>`  
cash in bank 存銀行現金   C%_^0#8-0  
cash on delivery 交貨收款   /J!C2  
cash on hand 庫存現金   [-C-+jC  
cash payment 現金支付   k]?M^jrm  
cash purchase 現購   A`_(L|~  
cash sale 現沽   E]$Y M5  
cashier 出?#123;員   |<tZ|  
cashiers check 本票   l`=).k
  
certificate of deposit 存款單折   Au3>=x`  
certificate of indebtedness 借據   l,AK  
certified check 保付支票   f0H 5 )DJf  
certified public accountant 會計師   J%}9"Q5  
charges 費用   o8B_;4uB  
charge for remittances 匯水手續費   3 d $  
charter 營業執照   ,Fo7E  
chartered accountant 會計師   2ED^uc: 0S  
chattles 動產   rw_T&>!  
check 支票   uis;S)+  
che stub 支票存根   O0OBkIj  
closed account 己結清賬戶   *%
<Ku&C  
closing 結算   D>"U0*h
 
closing entries 結賬紀錄   B~zP!^m  
closing stock 期末存貨   y em*g1  
closing the book 結賬   Cx$C+  
columnar journal 多欄日記賬   GtI]6t  
combination 聯合   zWvG];fsN  
commission 佣金  
CY2DxP%  
commodity 商品   +W| MAJtg  
common stock 普通股   \bAsn89O  
company 公司   GBOz,_pw  
compensation 賠償   HRS|VC$tz  
compound interest 複利   2_Me 4  
consignee 承銷人   rx`G*k{X  
consignment 寄銷   6ExUNp @U>  
consignor 寄銷人   +LddW0h+=8  
consolidated balance sheet 合併資產負債表   h $)thW  
consolidated profit and loss account 合併損益表   bSHlR#!6  
consolidation 合併   s)Sa KE*d  
construction cost 營建成本   Yc;cf%c1  
construction revenue 營建收入   !g:UkU\J  
contract 合同   XP'Mv_!Z  
control account 統制賬戶   BOqq=WY  
copyright 版權   aIaydu+\  
corporation 公司   G"!YV# "~  
cost 成本   -
bL 7M5  
cost accounting 成本會計   "o#N6Qu71  
cost of labour 勞工成本   'G z>X :  
cost of production 生產成本   _nu %`?Va  
cost of manufacture 製造成本   <()xO(  
cost of sales 銷貨成本   bqY}t. Y&"  
cost price 成本價格   *UVjN_na5  
credit 貸方   `K[:<p}  
credit note 收款通知單   +kCVi  
creditor 債權人   Dz,Fu:)  
crossed check 橫線支票   E:BEQ:(~L  
current account 往來活期賬戶   n=v4m_e  
current asset 流動資產   H8y c<  
current liability 流動負債   Bm%.f!`  
current profit and loss 本期損益   pJ7wd~wF*  
debit 借方   9_IR%bm  
debt 債務   lh
`inAt)"  
debtor 債務人    iqf+rBL  
deed 契據   8OC5L1  
deferred assets 遞延資產   j}YZl@dYV  
deferred liabilities 遞延負債   sQW$P9s c  
delivery 交貨   'R6D+Vk/  
delivery expense 送貨費   =DT
n9}u  
delivery order 出貨單   <x@\3{{U  
demand draft 即期匯票   jeb<qi>  
demand note 即期票據   E&0A W{  
demurrage charge 延期費   =0xuH>WY}w  
deposit 存款   Z4'"*  
deposit slip 存款單   .UbmU^y|  
depreciation 折舊   +T[3wL~  
direct cost 直接成本   s%]-Sw9  
direct labour 直接人工   #I9|>XE1  
director 董事   EVmQ"PKL'  
discount 折扣   [:$j<}UmB  
discount on purchase 進貨折扣   [ d<|Cde  
   A`u04Lm7