[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。   -`*a'p-=  
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acceptance 承兌   ##,a0s^  
account 賬戶   XKj|f`  
accountant 會計員   n\Z!ff/  
accounting 會計   u^@f&BIG]:  
accounting system 會計制度   vYwYQG  
accounts payable 應付賬款   ;w{tv($$  
accounts receivable 應收賬款   0gW"i&7c  
accumulated profits 累積利益   j/323Za+  
adjusting entry ?#123;整記錄   vOn`/5-  
adjustment ?#123;整   R1adWBD>  
administration expense 管理費用   +nrbShV  
advances 預付   uw>Ba %5  
advertising expense 廣告費   SE@LYeC}dE  
agency 代理   kj#?whK6~  
agent 代理人   {j.bC@hWw  
agreement 契約   [A+ >^ {  
allotments 分配數   n`? py
 
allowance 津貼   %<\vGqsM  
amalgamation 合併   $O&b``  
amortization 攤銷   =MQoC:l  
amortized cost 應攤成本   ^cOUQ33  
annuities 年金   ^bGNq X  
applied cost 已分配成本   dP9qSwTa  
applied expense 已分配費用   <Th6r.#?  
applied manufacturing expense 己分配製造費用   } MJy +Z8&  
apportioned charge 攤派費用   /hr7NT{e%v  
appreciation 漲價   f%is~e~wc  
article of association 公司章程   ePOG}k($/%  
assessment 課稅   dN$0OS`s[  
assets 資產   'F+C4QAq  
attorney fee 律師費   "Gsc;X'id  
audit 審計   l5S aT,%  
auditor 審計員   ,`'Qi%O  
average 平均數   wcrCEX=I>{  
average cost 平均成本   ,;EIh}  
bad debt 壞賬   +SP{hHa^  
balance 餘額   |XaIx#n  
balance sheet 資產負債表   zU5v /'h>d  
bank account 銀行賬戶   Z)I+ @2  
bank balance 銀行結存   H[6:_**?o  
bank charge 銀行手續費   VACQ+  
bank deposit 銀行存款   pR*VdC _mY  
bank discount 銀行貼現   `l\7+0W  
bank draft 銀行匯票   Y+kfBvxyf  
bank loan 銀行借款   E-T)*`e  
bank overdraft 銀行透支   HZ aV7dOZ8  
bankers acceptance 銀行承兌   66g9l9wm(  
bankruptcy 破產   td (li.,  
bearer 持票人   b)6D_Az7c  
beneficiary 受益人   XQY#716)  
bequest 遺產   "M<8UE\n  
bill 票據   T;Lka
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bill of exchange 匯票   \ ZgE  
bill of lading 提單   |UkR'Ma  
bills discounted 貼現票據   AFq~QXmr)  
bills payable 應付票據   DwM)r7<Ex  
bills receivable 應收票據   D>`xzt'.6  
board of directors 董事會   "IZa!eUW  
bonds 債券   |6.l7u?d  
bonus 紅利   'j` =if
 
book value 賬面價值   z 9vInf@M  
bookkeeper 簿記員   %v=*Wb\3|  
bookkeeping 簿記   VpE*(i$  
branch office general ledger 支店往來賬戶   JgxtlYjl  
broker 經紀人   _zR+i]9   
brought down 接前   X2#2C/6#u  
brought forward 接上頁   w;%.2VJ  
budget 預算   216R
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by-product 副產品   W\>fh&!)  
by-product sales 副產品銷售   Q)~aiI0  
capital 股本   |tKsgj  
capital income 資本收益   'F/~o1\.  
capital outlay 資本支出   b_$4V3TA  
capital stock 股本   G4Q[Th  
capital stock certificate 股票   .e
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carried down 移後   YX!{P=Ua  
carried forward 移下頁   `fA@hK   
cash 現金   4zXFuTr($  
cash account 現金賬戶   RFi S@.7  
cash in bank 存銀行現金   lS"T4 5  
cash on delivery 交貨收款   >Rl"  
cash on hand 庫存現金   0CWvYC%e  
cash payment 現金支付   NG=@ -eu  
cash purchase 現購   cutuDZ  
cash sale 現沽   #Vnkvvv  
cashier 出?#123;員   DF&(8NoX~  
cashiers check 本票   @bi}W`  
certificate of deposit 存款單折   ;dkYf24  
certificate of indebtedness 借據   3$jT*Oy
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certified check 保付支票   wx ]0p  
certified public accountant 會計師   gt\E`HB8E  
charges 費用   j5(Z_dm'  
charge for remittances 匯水手續費   Q3XpHnufu+  
charter 營業執照   034iK[ib"  
chartered accountant 會計師   y8d]9s X{  
chattles 動產   dph{74Dc  
check 支票   Giid~e33  
che stub 支票存根   R8Wr^s>'  
closed account 己結清賬戶   sZ3KT&  
closing 結算   46}g7skD  
closing entries 結賬紀錄   L 8c0lx}Nn  
closing stock 期末存貨   Q1
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closing the book 結賬   &9.Cl;I  
columnar journal 多欄日記賬   7!evm;A  
combination 聯合   ^+*N%yr  
commission 佣金   5us:adm[pD  
commodity 商品   ,L|%"K]yM  
common stock 普通股   ML}J\7R  
company 公司   `jDTzhO~  
compensation 賠償   m~w[~flgZ  
compound interest 複利   I )~GZ  
consignee 承銷人   E`kG-Q5Dw  
consignment 寄銷   ZFA`s qT  
consignor 寄銷人   <]6SN  
consolidated balance sheet 合併資產負債表   MH =%-S   
consolidated profit and loss account 合併損益表   nyX2|m&  
consolidation 合併   dhC$W!N7!  
construction cost 營建成本   "x#-s Z=  
construction revenue 營建收入   C0sX gM  
contract 合同   Hf%@3X  
control account 統制賬戶   mbKZJ{|4s  
copyright 版權   ~Sdb_ EZ  
corporation 公司   $CRm3#+ ~  
cost 成本   ?3/qz(bM  
cost accounting 成本會計   @CNi{. RX
 
cost of labour 勞工成本   -5)H<dAQZ  
cost of production 生產成本   LHyB3V  
cost of manufacture 製造成本   Ve8=b0&Y#j  
cost of sales 銷貨成本   3>3Kwc~E  
cost price 成本價格   99]R$eT8  
credit 貸方   .zr-:L5{  
credit note 收款通知單   d.[8c=$  
creditor 債權人   'Y?"{HZ  
crossed check 橫線支票   d|jNf</`  
current account 往來活期賬戶   !({}( !P .  
current asset 流動資產   \|n- O=}=2  
current liability 流動負債   QpF;:YX^3  
current profit and loss 本期損益   )n1_(;  
debit 借方   5v[*:0p'  
debt 債務   zp6C3RG(  
debtor 債務人   0!D4pvlt  
deed 契據   i9rN9Mq?O  
deferred assets 遞延資產   pXtl 6K%  
deferred liabilities 遞延負債   #./fY;:cj  
delivery 交貨   4aug{}h("  
delivery expense 送貨費   ?)/#+[xa  
delivery order 出貨單   n"$jG:AQJ  
demand draft 即期匯票   y3vdUauOn  
demand note 即期票據   .7O*pJ2(H  
demurrage charge 延期費   [m->5H  
deposit 存款   -TLlwxc^%  
deposit slip 存款單   Dxtp2wu%t  
depreciation 折舊   pk>^?MO  
direct cost 直接成本   q~rEq%tk  
direct labour 直接人工   .7^c@i[  
director 董事   e*sfPHt  
discount 折扣   [.K1iZyTi  
discount on purchase 進貨折扣   ;[(oaK@+n  
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