[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。   ^+ hJ& 9W  
: *~}\M*  
acceptance 承兌   2 f"=f^rf  
account 賬戶   rT2gX^Mj&  
accountant 會計員   wQ7G_kVp  
accounting 會計   .)7r /1o  
accounting system 會計制度   |HjoaN)  
accounts payable 應付賬款   c\n&Z'vK  
accounts receivable 應收賬款   6
(Qr!<  
accumulated profits 累積利益   S~8w-lG!  
adjusting entry ?#123;整記錄   5&y;r  
adjustment ?#123;整   =?*6lS}gy  
administration expense 管理費用   Xm|Uz`A;  
advances 預付   _e ]jz2j  
advertising expense 廣告費   Myl!tXawe8  
agency 代理   p m4g),s  
agent 代理人   hrT_0FZV  
agreement 契約   =5UT'3p>  
allotments 分配數   sg.8Sd"]7  
allowance 津貼   [|=#~(yYQ  
amalgamation 合併   Qg7rkRia  
amortization 攤銷   'THcO*<  
amortized cost 應攤成本   ,_JhvPWR,)  
annuities 年金   ;{n@hM*O  
applied cost 已分配成本   $a.!X8sHB.  
applied expense 已分配費用   +s*OZ6i [  
applied manufacturing expense 己分配製造費用   D^?jLfW8  
apportioned charge 攤派費用   :QndeUw  
appreciation 漲價   n~1'M/wh  
article of association 公司章程   K/2k/\Jk[_  
assessment 課稅   "Ih>>|r  
assets 資產   ;B35E!QJ  
attorney fee 律師費   -/#VD&MJO=  
audit 審計   $`2rtF  
auditor 審計員   ?P+n0S!  
average 平均數   `5[$8;  
average cost 平均成本   YL )epi^  
bad debt 壞賬   Vv
th,  
balance 餘額   }~?B
>vZS  
balance sheet 資產負債表   #Ub"Ii  
bank account 銀行賬戶   BFU6?
\r  
bank balance 銀行結存   h,Y!d]2w  
bank charge 銀行手續費   ho1Mo  
bank deposit 銀行存款   |WopsV %  
bank discount 銀行貼現   )HrFWI'Y  
bank draft 銀行匯票   Q}KNtNCpx  
bank loan 銀行借款   rjmKe*_1V  
bank overdraft 銀行透支   [79 eq=  
bankers acceptance 銀行承兌   Qy)+YhE  
bankruptcy 破產   *K9I+t"g  
bearer 持票人   w/8`]q  
beneficiary 受益人   `1cGb*b/  
bequest 遺產   ^ i"C%8  
bill 票據   >^1|Mg/!>  
bill of exchange 匯票   1v)X]nW  
bill of lading 提單   6sRe. ct<  
bills discounted 貼現票據   ? m$uqi  
bills payable 應付票據   [m9Pt]j @  
bills receivable 應收票據   U oskfm  
board of directors 董事會   ]!u12^A{  
bonds 債券   M*DFtp<  
bonus 紅利   \JJ
>y  
book value 賬面價值   2v!ucd}  
bookkeeper 簿記員   ?;{ fqeJz  
bookkeeping 簿記   \htL\m^$9  
branch office general ledger 支店往來賬戶   45Z"U<I,9  
broker 經紀人    #RE  
brought down 接前   L{v^:  
brought forward 接上頁   OH.Re6Rr  
budget 預算   qz|`\^  
by-product 副產品   Wvhg:vup  
by-product sales 副產品銷售   u9
WQ0.  
capital 股本   z|Z<S+=f  
capital income 資本收益   G1;.\i  
capital outlay 資本支出   4dDDi,)U  
capital stock 股本   ]!>ThBMa  
capital stock certificate 股票   ZE#f{qF(  
carried down 移後   &&iZ?JteZ  
carried forward 移下頁   A#s`!SNv  
cash 現金   cz8%p;F:  
cash account 現金賬戶   =AFTB<7-^  
cash in bank 存銀行現金   ^wL n  
cash on delivery 交貨收款   e*O-LI2O  
cash on hand 庫存現金   V\u d4  
cash payment 現金支付   uV]4C^k;`[  
cash purchase 現購   JHY0J &4s  
cash sale 現沽   8:Yha4<Bv7  
cashier 出?#123;員  
nwwKef(  
cashiers check 本票   )PC(1Zn  
certificate of deposit 存款單折   ^ <Z^3c>/  
certificate of indebtedness 借據   ?Rc+H;x=f  
certified check 保付支票   UcCkn7}  
certified public accountant 會計師   S~
"1q 0  
charges 費用   zE{@
'  
charge for remittances 匯水手續費   zu<8%  
charter 營業執照   &9CKI/K:  
chartered accountant 會計師  
qp(F}@  
chattles 動產  
={9G.%W  
check 支票   zy(i] 6  
che stub 支票存根   Mis t,H7  
closed account 己結清賬戶   ICNS+ KsI  
closing 結算   ^}XKhn.S'  
closing entries 結賬紀錄    \Vis  
closing stock 期末存貨   )z0qKb\  
closing the book 結賬   myTz  
columnar journal 多欄日記賬   {~g(W
xE  
combination 聯合   d*26;5~\  
commission 佣金   CPq{M.B  
commodity 商品   RUTlwT
dv  
common stock 普通股   r`]&{0}23  
company 公司   <BIj a  
compensation 賠償   cH>rS\|Y  
compound interest 複利   X!5  
consignee 承銷人   nZ>bOP+,  
consignment 寄銷   GyV3]Qqj  
consignor 寄銷人   sIuk  
consolidated balance sheet 合併資產負債表   Q]_3 #_'  
consolidated profit and loss account 合併損益表   } d /5_X  
consolidation 合併   ?iH`-SY  
construction cost 營建成本   Xtqjx@ye  
construction revenue 營建收入   )u7*YlU\I  
contract 合同   8y
}9X v  
control account 統制賬戶   73/kyu-0%  
copyright 版權   _S:6;_bz  
corporation 公司   ]KGLJ~hm>  
cost 成本   G| pZ  
cost accounting 成本會計   LOyL:~$  
cost of labour 勞工成本   vjG: 1|*e  
cost of production 生產成本   zdCeOZ 6  
cost of manufacture 製造成本   6JWCB9$4  
cost of sales 銷貨成本   MnvFmYgxA  
cost price 成本價格   3Oy-\09  
credit 貸方    ^o+}3=  
credit note 收款通知單   #n^P[Zw  
creditor 債權人   P&3'N~k-  
crossed check 橫線支票   .3Nd[+[  
current account 往來活期賬戶   @sly-2{e1  
current asset 流動資產   0$3\DS<E  
current liability 流動負債   [B9'/:  
current profit and loss 本期損益   G#/}
_P  
debit 借方   8P r H"pI  
debt 債務   jw$3cwddH  
debtor 債務人   <@FOqi{o{  
deed 契據   O=}4?Xv  
deferred assets 遞延資產   O"4Q=~Y  
deferred liabilities 遞延負債   A87JPX#R?  
delivery 交貨   n(.y_NEgV!  
delivery expense 送貨費   f3e#.jan  
delivery order 出貨單   $:"r$7  
demand draft 即期匯票   U'S}7g
ya  
demand note 即期票據   WO W4c&  
demurrage charge 延期費   FR9<$   
deposit 存款   )xiiTkJd5  
deposit slip 存款單   E4RvVfA0F  
depreciation 折舊   zyTP|SXk  
direct cost 直接成本   h+Km|  
direct labour 直接人工   LZm6\x  
director 董事   !=@Lyt)_b  
discount 折扣   *,hS-  
discount on purchase 進貨折扣   Y-6
?x  
   7 Xe|P1@)