[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。   6[E|
 
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acceptance 承兌   )u]9193  
account 賬戶   R"MRnr_4K  
accountant 會計員   :,b iyJt  
accounting 會計   :u8
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accounting system 會計制度   _p-t<ytnh  
accounts payable 應付賬款   K$K^=>I"o  
accounts receivable 應收賬款   VQ5nq'{v
  
accumulated profits 累積利益   2QpHvsl_  
adjusting entry ?#123;整記錄   %ek'~  
adjustment ?#123;整   cRd0S*QN2  
administration expense 管理費用   Vm}%ttTC  
advances 預付   bwM@/g%DL  
advertising expense 廣告費   dz [!-M  
agency 代理   {j5e9pg1L|  
agent 代理人   l!}:|N Yh!  
agreement 契約   rNjn~c  
allotments 分配數   [.hyZ}B  
allowance 津貼   jcNT<}k C  
amalgamation 合併   iy.2A!f^.  
amortization 攤銷   /&F,
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amortized cost 應攤成本   g.c8FP+  
annuities 年金   mbnV[  
applied cost 已分配成本   l\M_-:I+4  
applied expense 已分配費用   Y HSYu  
applied manufacturing expense 己分配製造費用   mC?i}+4>4R  
apportioned charge 攤派費用   Uj+j}C  
appreciation 漲價   fFjgrK8  
article of association 公司章程   \I"Z2N>^z  
assessment 課稅   -/{4Jf Wf  
assets 資產   y2]-&]&  
attorney fee 律師費   t5)+&I
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audit 審計   o9xlu.QL{c  
auditor 審計員   ;S0Kh"A  
average 平均數   YEkh3FrbwH  
average cost 平均成本   + dA,P\  
bad debt 壞賬   /kt2c[9  
balance 餘額   s&\I=J.  
balance sheet 資產負債表   pfu1O6R  
bank account 銀行賬戶   ?bM_q_5  
bank balance 銀行結存   l]~n3 IK"  
bank charge 銀行手續費   R4ht6Vm3g)  
bank deposit 銀行存款   '1
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bank discount 銀行貼現   sY?,0T_m  
bank draft 銀行匯票   V=fEPM  
bank loan 銀行借款   2 I*;A5$N1  
bank overdraft 銀行透支   .h0b~nI>>  
bankers acceptance 銀行承兌   d*)CT?d
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bankruptcy 破產   A,r*%&4~  
bearer 持票人   Og=*R6i  
beneficiary 受益人   >.dWjb6t  
bequest 遺產   8NaqZ+5x  
bill 票據   Z|%_oR~b|  
bill of exchange 匯票   %QKZT=}  
bill of lading 提單   ~QvqG{bFB  
bills discounted 貼現票據   L\y;LSTU  
bills payable 應付票據   Ag F,aZU  
bills receivable 應收票據   c
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board of directors 董事會   oB74y   
bonds 債券   %Y!Yvw^&P(  
bonus 紅利   @?YRuwp L  
book value 賬面價值   V& C/Z}\  
bookkeeper 簿記員   yHxosxd<*  
bookkeeping 簿記   LM&y@"wfm  
branch office general ledger 支店往來賬戶   CHV*vU<N  
broker 經紀人   J|&JD?  
brought down 接前   dt2$`X18  
brought forward 接上頁   gJ2>(k03y  
budget 預算   G7N| :YK  
by-product 副產品   n_3O-X(  
by-product sales 副產品銷售   V+I|1{@i0  
capital 股本   >yY'7Ey  
capital income 資本收益   XJLQ{  
capital outlay 資本支出   Z*-g[8FO  
capital stock 股本   pv&y9
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capital stock certificate 股票   SM`w;?L:?  
carried down 移後   &ZL
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carried forward 移下頁   * S=\
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cash 現金   dnj}AVfQx  
cash account 現金賬戶   =m5SK5vLKT  
cash in bank 存銀行現金   ID#I`}h.k  
cash on delivery 交貨收款   qhT@;W/X  
cash on hand 庫存現金   Zh_|m#)  
cash payment 現金支付   #>j.$2G>  
cash purchase 現購   hAHq\  
cash sale 現沽   ` AY_2>7  
cashier 出?#123;員   |=&cQRY!p  
cashiers check 本票   0{#8',*}m?  
certificate of deposit 存款單折   !qX_I db\  
certificate of indebtedness 借據   ~#kT_*sw)  
certified check 保付支票   UKM2AZ0lb  
certified public accountant 會計師   ^5=B`aich  
charges 費用   2 !'A:;  
charge for remittances 匯水手續費   <vXGi  
charter 營業執照   lkBdl#]9  
chartered accountant 會計師   ( H6c{'&  
chattles 動產   EY \H=@A  
check 支票   }<dRj  
che stub 支票存根   =b/L?dR.-  
closed account 己結清賬戶   /~^rr f  
closing 結算   Vb9',a?#n  
closing entries 結賬紀錄   -YsLd 9^4  
closing stock 期末存貨   Br`IW  
closing the book 結賬   +wkjS r`e  
columnar journal 多欄日記賬   TC<@e<-%Sq  
combination 聯合  
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commission 佣金   %rxO_  
commodity 商品   >Jp:O 7  
common stock 普通股   [ :zO}
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company 公司   lGVEpCS}  
compensation 賠償   F+@5C:<?  
compound interest 複利  
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consignee 承銷人   }Q";aU0^  
consignment 寄銷   @'|)~,"bx  
consignor 寄銷人   clk[/'1  
consolidated balance sheet 合併資產負債表   8
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consolidated profit and loss account 合併損益表   -=(!g&0  
consolidation 合併   CxfRVL`7  
construction cost 營建成本   ai {Sa U  
construction revenue 營建收入   &B|D;|7H  
contract 合同   {c (!;U  
control account 統制賬戶   CP6LHkM9  
copyright 版權   kcQ'$<Mz<  
corporation 公司   O9r>E3-q  
cost 成本   7PkJ-JBA  
cost accounting 成本會計   '{(UW.Awo  
cost of labour 勞工成本   &\Amn?Iq  
cost of production 生產成本   %DdJ ^qHI  
cost of manufacture 製造成本   9k6r_G"  
cost of sales 銷貨成本   3YZs+d.;ib  
cost price 成本價格   /RMPS. d {  
credit 貸方   eQ&ZX3*}  
credit note 收款通知單   K3=3~uY  
creditor 債權人   PTEHP  
crossed check 橫線支票   0lv%`,  
current account 往來活期賬戶   xe*aC  
current asset 流動資產   Qm/u h  
current liability 流動負債   "70WUx(\t  
current profit and loss 本期損益   3JVK  
debit 借方   fXcm|U,ho  
debt 債務   ZfB" E  
debtor 債務人   HB7;0yt`:  
deed 契據   ]Oif|k
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deferred assets 遞延資產   yUp,NfS]o  
deferred liabilities 遞延負債   [h,QBz  
delivery 交貨   n-%s8aaVf  
delivery expense 送貨費   qB CK40   
delivery order 出貨單   rSJ9v:  
demand draft 即期匯票   Iyyh!MVF  
demand note 即期票據   Y_
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demurrage charge 延期費   cra+T+|>Kc  
deposit 存款   7R\oj
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deposit slip 存款單   B:+6~&,-  
depreciation 折舊   Q*b]_0Rb  
direct cost 直接成本   nI*v820,  
direct labour 直接人工   @U2qD  J6  
director 董事   _-#'j2  
discount 折扣   (t4&,W_spA  
discount on purchase 進貨折扣   B|&"#Q  
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