[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#CNr5/  
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acceptance 承兌   \vsfY   
account 賬戶   bt"*@NJ$  
accountant 會計員   6ID@0  
accounting 會計   w_PnEJa9  
accounting system 會計制度   0;KjP?5  
accounts payable 應付賬款   5@6F8:x}V  
accounts receivable 應收賬款   c#Y/?F2p  
accumulated profits 累積利益   _I+QInD;)  
adjusting entry ?#123;整記錄   ZDMS:w.'T  
adjustment ?#123;整    *i?#hTw  
administration expense 管理費用   m?0caLw<  
advances 預付   Gu-6~^
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advertising expense 廣告費   s$s~p +U  
agency 代理   \$$DM"+:;H  
agent 代理人   7M7sq-n5z  
agreement 契約   7a\at)q/y  
allotments 分配數   c<fl6o)  
allowance 津貼   XOsuRI?  
amalgamation 合併   B'SLyf  
amortization 攤銷   i_Ol vuy~  
amortized cost 應攤成本   " V'<dn  
annuities 年金   gwO ]U=Y  
applied cost 已分配成本   Wa.y7S0(@  
applied expense 已分配費用   %OE (?~dq  
applied manufacturing expense 己分配製造費用   K+|G9  
apportioned charge 攤派費用   9(eTCe-~6  
appreciation 漲價   (.^KuXd  
article of association 公司章程   ~+ [T{{  
assessment 課稅   N.(wR  
assets 資產   'A2^K5`3  
attorney fee 律師費   rU/8R'S  
audit 審計   3e,"B S)+  
auditor 審計員   *QH~z2:[  
average 平均數   =e*S h0dK  
average cost 平均成本   %1h%#/ #[  
bad debt 壞賬   7!F<Uf,V3  
balance 餘額   #|-i*2@oR  
balance sheet 資產負債表   mH6\8I  
bank account 銀行賬戶   S3Dmc\f  
bank balance 銀行結存   eU(cn8/}  
bank charge 銀行手續費   VRE[vM'  
bank deposit 銀行存款   r|av|7R  
bank discount 銀行貼現   y8%QS*  
bank draft 銀行匯票   l\tg.O~  
bank loan 銀行借款   iewwL7  
bank overdraft 銀行透支   $/J4?Wik  
bankers acceptance 銀行承兌   -RI&uFqOI  
bankruptcy 破產   Be;l!]i  
bearer 持票人   ++\s0A(e  
beneficiary 受益人   C:r3z50  
bequest 遺產   F,}7rhY(U^  
bill 票據   s'B$/qCkR  
bill of exchange 匯票   5D+rR<pD}"  
bill of lading 提單   /`s{!t#Y  
bills discounted 貼現票據   ,,8'29yEq  
bills payable 應付票據   <5O:jd  
bills receivable 應收票據   &[b(Lx|i  
board of directors 董事會   7x=-1wbi  
bonds 債券   TdeHs{|  
bonus 紅利   Q3<ctd\]Y  
book value 賬面價值   f1AO<>I;  
bookkeeper 簿記員   yRy^'E~  
bookkeeping 簿記   q"0_Px9P  
branch office general ledger 支店往來賬戶   IE:;`e:\D  
broker 經紀人   Ve\.7s  
brought down 接前   Y>2oU`ly,  
brought forward 接上頁   T&ib]LmR  
budget 預算   O[+\` 63F=  
by-product 副產品   wd*V,ZN7  
by-product sales 副產品銷售   w&eq *q
 
capital 股本   +8}8b_bgH  
capital income 資本收益   {W'{A  
capital outlay 資本支出   ~Dbu;cqR@  
capital stock 股本   9]gV#uF  
capital stock certificate 股票   &ox5eX(  
carried down 移後   $C t(M)  
carried forward 移下頁   +WE<S)z<  
cash 現金   ^!6T,7B B  
cash account 現金賬戶   af_bG;  
cash in bank 存銀行現金   [{PmU~RMYf  
cash on delivery 交貨收款   x-T7 tr&(  
cash on hand 庫存現金   awgS5We|  
cash payment 現金支付   2m,t<Y;  
cash purchase 現購   LG vPy  
cash sale 現沽   ~.Er  
cashier 出?#123;員   PNpH)'C|
 
cashiers check 本票   Yb348kRF  
certificate of deposit 存款單折   u}-)ywX  
certificate of indebtedness 借據   chur(@Af  
certified check 保付支票   xJ^pqb  
certified public accountant 會計師   V^kl_!@  
charges 費用   Tffdm  
charge for remittances 匯水手續費   vMYEP_lhK,  
charter 營業執照   Na.)!h_Kn'  
chartered accountant 會計師   QV8;c^EZ  
chattles 動產   COL_c<\  
check 支票   ^.~ F_  
che stub 支票存根   e@DVf  
closed account 己結清賬戶   }g"K\x:Z  
closing 結算   es1'z.UJ  
closing entries 結賬紀錄   ^.>XDUO F  
closing stock 期末存貨   D 26A%[^O  
closing the book 結賬   VrKFpFd  
columnar journal 多欄日記賬   o(YF`;OhvS  
combination 聯合   V4. }wz_Y  
commission 佣金   =k2"1f~e  
commodity 商品   Y#f
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common stock 普通股   C44*qiG.  
company 公司   J:2Su1"ODh  
compensation 賠償   .KxE>lJbqM  
compound interest 複利   'p4b8:X  
consignee 承銷人   UpqDGd7M  
consignment 寄銷   "yPKdwP  
consignor 寄銷人   B:tGD@  
consolidated balance sheet 合併資產負債表   MJ~)CiKgN  
consolidated profit and loss account 合併損益表   ,CjJO -  
consolidation 合併   !gG\jC~n  
construction cost 營建成本   Eq'oy~.oV  
construction revenue 營建收入   )q'~<QxI\  
contract 合同   -0:B2B  
control account 統制賬戶   Clzz!v  
copyright 版權   $:<G=  
corporation 公司   R,ddH[3  
cost 成本   .E0*lem'hE  
cost accounting 成本會計   ai~JY
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cost of labour 勞工成本   :]-? l4(%  
cost of production 生產成本   Mta;
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cost of manufacture 製造成本   C6wlRvWn  
cost of sales 銷貨成本   -cnlj  
cost price 成本價格   gb@ |\n  
credit 貸方   me/ae{  
credit note 收款通知單   (?pn2- Ip  
creditor 債權人   o)IcAqN$H  
crossed check 橫線支票   AZ
adNuL/  
current account 往來活期賬戶   Abf=b<bu  
current asset 流動資產   LdYaJh~h  
current liability 流動負債   /pDI \]  
current profit and loss 本期損益   IXmO1*o@  
debit 借方   Is !DiB  
debt 債務   s\i .pd:Q  
debtor 債務人   g@7j<UY  
deed 契據   N0
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deferred assets 遞延資產   2\=cv  
deferred liabilities 遞延負債   }V %b  
delivery 交貨   Y&_1U/}h  
delivery expense 送貨費   hy|X(m  
delivery order 出貨單   2F#R;B#2  
demand draft 即期匯票   r.;(Kx/M  
demand note 即期票據   @X6|[r&Z  
demurrage charge 延期費   Kq`"}&0b\  
deposit 存款   $[P>nRhW  
deposit slip 存款單   zwKm;;v8  
depreciation 折舊   yD!V;?EnK  
direct cost 直接成本   CQ Nt  
direct labour 直接人工   ^NTOZ0x~#
 
director 董事   a4M`Bk;mb  
discount 折扣   DeTZl+qm1E  
discount on purchase 進貨折扣   U%na^Wu  
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