[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。   yxu7YGp%  
h='&^1  
acceptance 承兌   =3'B$PY  
account 賬戶   
3n7>qZ.d  
accountant 會計員   0N !rIz  
accounting 會計   &?QKWxN  
accounting system 會計制度   a] c03$fK  
accounts payable 應付賬款   ?E!M%c@,  
accounts receivable 應收賬款   o<48'>[  
accumulated profits 累積利益   .{t5_,P  
adjusting entry ?#123;整記錄   nt>3i! l  
adjustment ?#123;整   b)Nd}6}<?  
administration expense 管理費用   X{cB%t o  
advances 預付   8u)>o* :  
advertising expense 廣告費   q/*veL  
agency 代理   k}g4?  
agent 代理人   z[[qrR  
agreement 契約   U+B{\38   
allotments 分配數   :dipk,b?n  
allowance 津貼   ? }ff O  
amalgamation 合併   <^> nR3E  
amortization 攤銷   s7}-j2riq  
amortized cost 應攤成本   mvpcRe <  
annuities 年金   ?Mo)&, __  
applied cost 已分配成本   b(@GKH"W  
applied expense 已分配費用   ]:F!h2  
applied manufacturing expense 己分配製造費用   VgbT/v  
apportioned charge 攤派費用   %?V~7tHm>  
appreciation 漲價   )Dhx6xM[a  
article of association 公司章程   e9'0CH<  
assessment 課稅   9f& !Uw_W  
assets 資產   |AExaO"jk  
attorney fee 律師費   #G(ivRo  
audit 審計   R!"`Po  
auditor 審計員   R>Ox(MG  
average 平均數   !}x-o`a5  
average cost 平均成本   FU*q9s`  
bad debt 壞賬   ^u x' -/  
balance 餘額   *7*cWO=  
balance sheet 資產負債表   D5Rp<PBq,  
bank account 銀行賬戶   _Hx'<%hhI  
bank balance 銀行結存   H0B=X l[  
bank charge 銀行手續費   Zr6.
Nw  
bank deposit 銀行存款   d7X7_  
bank discount 銀行貼現   8]
#J_|A6Z  
bank draft 銀行匯票   PpLhj  
bank loan 銀行借款   t}}Ti$$>  
bank overdraft 銀行透支   LrdE
D[Z  
bankers acceptance 銀行承兌   6,1oLvU  
bankruptcy 破產   x3 ( _fS  
bearer 持票人    Jc]k\U  
beneficiary 受益人   5(1c?biP&  
bequest 遺產   ^"iL|3d  
bill 票據   hD
g"?{  
bill of exchange 匯票   'bH~ KK5  
bill of lading 提單   @+Nf@LJ  
bills discounted 貼現票據   "ig)7X+Wz|  
bills payable 應付票據   b$ 8R  
bills receivable 應收票據   XLYGhM  
board of directors 董事會   OqH3.@eK  
bonds 債券   -~J5aG[@~>  
bonus 紅利   !YO'u'4<aK  
book value 賬面價值   inq {" 6  
bookkeeper 簿記員   e1V 1Ae  
bookkeeping 簿記   7z\#"~(.  
branch office general ledger 支店往來賬戶   %)d7iT~M  
broker 經紀人   >^,?0HP  
brought down 接前   %<O~eXY  
brought forward 接上頁   |eye) E:  
budget 預算   805oV(-  
by-product 副產品   *(wxNsK  
by-product sales 副產品銷售   e^;:iJ S  
capital 股本   7#
Fcn  
capital income 資本收益   [ gR,nJH.  
capital outlay 資本支出   G|t0no\f  
capital stock 股本   iW9  
capital stock certificate 股票   S5H}   
carried down 移後   f4 +P2j  
carried forward 移下頁   ^) `e}}  
cash 現金   3)e{{]6  
cash account 現金賬戶   ;1_3E2E$  
cash in bank 存銀行現金   I 5ZDP|  
cash on delivery 交貨收款   5V/]7>b1  
cash on hand 庫存現金   T^$`
Z.  
cash payment 現金支付   o7PS1qcya<  
cash purchase 現購   $Dv5TUKw  
cash sale 現沽   5w~J"P6jg  
cashier 出?#123;員   eqOT@~H  
cashiers check 本票   Ix(,gDN  
certificate of deposit 存款單折   ESFJN}Q%0.  
certificate of indebtedness 借據   K,PN:  
certified check 保付支票   Ui1s
]R  
certified public accountant 會計師   ,5T1QWn^f  
charges 費用   &b%2Jx[+  
charge for remittances 匯水手續費   b8% TwYp  
charter 營業執照   at\u7>;.^k  
chartered accountant 會計師   5vS[{;<&  
chattles 動產   -M T1qqi  
check 支票   rAqS;@]0  
che stub 支票存根   vwa*'C  
closed account 己結清賬戶   23'<R i  
closing 結算   @li/Y6Wh  
closing entries 結賬紀錄   w|0
:0Rc~u  
closing stock 期末存貨   sS4V(:3s  
closing the book 結賬   (m2_Eh;  
columnar journal 多欄日記賬   A|U0e`Iw  
combination 聯合   S  {+Z.P  
commission 佣金   f+)LVT8p  
commodity 商品   x",ktE>9  
common stock 普通股   oe<@mz/  
company 公司   p)m5|GH24  
compensation 賠償   E1w8d4P,G  
compound interest 複利   _sL;E<)y(  
consignee 承銷人   xBf->o S?  
consignment 寄銷   D=.Ob<m`Z  
consignor 寄銷人   23'{{@30  
consolidated balance sheet 合併資產負債表   (_3'nFg  
consolidated profit and loss account 合併損益表   @W==)S%O  
consolidation 合併   0$=U\[og  
construction cost 營建成本   6V6Mo}QF s  
construction revenue 營建收入   ^LXsU] R  
contract 合同   eQ6wEeB9  
control account 統制賬戶   hOFvM&$  
copyright 版權   Rz&}e@stl  
corporation 公司   )1GJ^h$l  
cost 成本   ,R7j9#D  
cost accounting 成本會計   XW^Pz(  
cost of labour 勞工成本   Z>X]'q03  
cost of production 生產成本   \O,yWyU4  
cost of manufacture 製造成本   6g#E/ {kQw  
cost of sales 銷貨成本   Tks1gN^^  
cost price 成本價格   ,K30.E  
credit 貸方   376z~  
credit note 收款通知單   eIf-7S]m  
creditor 債權人   VpY,@qh  
crossed check 橫線支票   n!Y}D:6c6  
current account 往來活期賬戶   0=40}n&`  
current asset 流動資產   L`9.Gf  
current liability 流動負債   ,4-],~T  
current profit and loss 本期損益   ![]6| G&  
debit 借方   $GhL-sqm  
debt 債務   g 4$  
debtor 債務人   >f1fvv
6  
deed 契據   z 9WeOs  
deferred assets 遞延資產   vkG%w;  
deferred liabilities 遞延負債   u{D]Kc?n  
delivery 交貨   Zz'g&ewo  
delivery expense 送貨費   OI6m>XH?  
delivery order 出貨單   )U]q{0`  
demand draft 即期匯票   \.P#QVuQ  
demand note 即期票據   _,e4?grP#  
demurrage charge 延期費   K_.|FEV  
deposit 存款   p`52  
deposit slip 存款單   adgd7JjI*  
depreciation 折舊   *UG?I|l|I  
direct cost 直接成本   e~R_bBQ0  
direct labour 直接人工   9Gx`[{wI9<  
director 董事   "W9z>ezp  
discount 折扣   W,!7_nl"u  
discount on purchase 進貨折扣   YOvhMi  
   t47;X}y f