[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。   %)&Tr`  
x&EMg!  
acceptance 承兌   L}g#h+GP[  
account 賬戶   a^O>i#i  
accountant 會計員   U2Ky4UFm  
accounting 會計   6W;`}'ap  
accounting system 會計制度   Ggv*EsN/cC  
accounts payable 應付賬款   #AO}JP  
accounts receivable 應收賬款   UCTc $3  
accumulated profits 累積利益   {)Wa"|+  
adjusting entry ?#123;整記錄   v9t'CMU  
adjustment ?#123;整   7c@5tCcC-  
administration expense 管理費用   x{rjngp2  
advances 預付   r.=.,R  
advertising expense 廣告費   ]{ch
]m  
agency 代理   -`t9@1P> =  
agent 代理人   MdTu722  
agreement 契約   y4&x`|tv  
allotments 分配數   ~)ysEZl  
allowance 津貼   :)+)L@By  
amalgamation 合併   ~!%G2E!  
amortization 攤銷   rQTG-& ,  
amortized cost 應攤成本   {e., $'#  
annuities 年金   'S=eW_ 0/  
applied cost 已分配成本   _,p/2m-Pj  
applied expense 已分配費用   <9;X1XtpI  
applied manufacturing expense 己分配製造費用   t+0/$
 
apportioned charge 攤派費用   rvb@4-i>iI  
appreciation 漲價   ._.Qf<7  
article of association 公司章程   ;9Wimf]G,E  
assessment 課稅   ?dCJv_w  
assets 資產   vrvi] Y8  
attorney fee 律師費   lJS3*x#H  
audit 審計   dXU6TCjU7  
auditor 審計員   1gLET.I:  
average 平均數   !D/W6Ic@  
average cost 平均成本   Q7mikg=1-  
bad debt 壞賬   cf%2A1I2W  
balance 餘額   ]^@m $O  
balance sheet 資產負債表   NZwi3  
bank account 銀行賬戶   J DOs.w  
bank balance 銀行結存   !4YmaijeN  
bank charge 銀行手續費   )|Ka'\x
r  
bank deposit 銀行存款   d%p{ l)Hd  
bank discount 銀行貼現   w.=rea~  
bank draft 銀行匯票   W{ZJ^QAq/  
bank loan 銀行借款   V.ae 5
@;  
bank overdraft 銀行透支   }L^PZS@Jf  
bankers acceptance 銀行承兌   1ZvXRJ)%  
bankruptcy 破產   G^/8^Zi  
bearer 持票人   ydE}.0zN  
beneficiary 受益人   =>GGeEL  
bequest 遺產   Go[anf  
bill 票據   I.%EYAai  
bill of exchange 匯票   5R1?jlm  
bill of lading 提單   Ve40H6Ox  
bills discounted 貼現票據   \GGyz{i  
bills payable 應付票據   5<7sVd.  
bills receivable 應收票據   =^)$my\C:  
board of directors 董事會   w@,v$4Oi  
bonds 債券   h+9~^<oFl  
bonus 紅利   0P;LH3sx  
book value 賬面價值   e :@PI(P!  
bookkeeper 簿記員   =}SL QdT  
bookkeeping 簿記   \+C0Rv^^  
branch office general ledger 支店往來賬戶   #smfOGSd  
broker 經紀人   t\n'Kuk`  
brought down 接前   >#Bu [nD%  
brought forward 接上頁   # `@jVX0  
budget 預算   jk%H+<FU`  
by-product 副產品   X0LC:0+  
by-product sales 副產品銷售   o9OCgP`Y  
capital 股本    nM99AW  
capital income 資本收益   `SS[[FT$>  
capital outlay 資本支出   _gl1Qtv@rf  
capital stock 股本   LO38}w<k  
capital stock certificate 股票   FY/F}C,o  
carried down 移後   gMU%.%p2  
carried forward 移下頁   TT&%[A+  
cash 現金   d?/>Qqw:#  
cash account 現金賬戶   =(v'8? --  
cash in bank 存銀行現金   GX*9R>  
cash on delivery 交貨收款   pLMaXX~4_  
cash on hand 庫存現金   _93:_L  
cash payment 現金支付   nrbP3sf*  
cash purchase 現購   KfQR(e9n   
cash sale 現沽   *\`<=,H6<  
cashier 出?#123;員   G"Hj$  
cashiers check 本票   #+|0
o-  
certificate of deposit 存款單折   }gd'pgN"t  
certificate of indebtedness 借據   bfK4ps}m*  
certified check 保付支票   y QGd<(  
certified public accountant 會計師   BUyKiMW49  
charges 費用   Fn{Pmo*rs  
charge for remittances 匯水手續費   9H+Q/Q*-a  
charter 營業執照   isFxo,R9r  
chartered accountant 會計師   bP4}a!t+n  
chattles 動產   n`T4P$pt  
check 支票   9d!mGnl  
che stub 支票存根   ciFqj3JS  
closed account 己結清賬戶   8wn{W_5a  
closing 結算   "h8fTB\7S\  
closing entries 結賬紀錄   x1}Ono3"T  
closing stock 期末存貨   v'r)d-T   
closing the book 結賬   C3(h j  
columnar journal 多欄日記賬   as[! 9tB]
 
combination 聯合   d
*#.(C9^  
commission 佣金   /+m2|Ij(  
commodity 商品   0:B%,nUM  
common stock 普通股   Af`Tr6)  
company 公司   ]oC"gWDYu  
compensation 賠償  
CW] Th-xc  
compound interest 複利   'c3'eJ0  
consignee 承銷人   R{Cb p=3J  
consignment 寄銷   {P)O#  
consignor 寄銷人   xT!<x({  
consolidated balance sheet 合併資產負債表   D Z9^>`*  
consolidated profit and loss account 合併損益表   eL{$=Um  
consolidation 合併   aD u[iaZ  
construction cost 營建成本   Z EvK
 
construction revenue 營建收入   Z{?T1 =n  
contract 合同   8i)9ho<  
control account 統制賬戶   R]0`-_T  
copyright 版權   S27s Rxfr  
corporation 公司   zU_dk'&,  
cost 成本   t=fP^bJ  
cost accounting 成本會計   @|e we.r  
cost of labour 勞工成本   <-,y0Y'  
cost of production 生產成本   ]ZNFrpq  
cost of manufacture 製造成本   *eI{g  
cost of sales 銷貨成本   M4% 3a j  
cost price 成本價格   6;;2e> e  
credit 貸方   W{~ y< `D  
credit note 收款通知單   k(_OhV
_  
creditor 債權人   sd =
bw  
crossed check 橫線支票   r`<x@,  
current account 往來活期賬戶   4&v&XLkb  
current asset 流動資產   jBl$r{L  
current liability 流動負債   vG\ b`  
current profit and loss 本期損益   w c&D[M]-/  
debit 借方   D|^N9lDaQ  
debt 債務   :[0)Uu{  
debtor 債務人   y9
w,Su2  
deed 契據   >qm NT/  
deferred assets 遞延資產   ukRmjHbLf  
deferred liabilities 遞延負債   =&(e
*u_  
delivery 交貨   eC L_c>3!  
delivery expense 送貨費   a2/Mf   
delivery order 出貨單   }>V
=J aG  
demand draft 即期匯票   }}k*i0  
demand note 即期票據   kp#XpcS  
demurrage charge 延期費   $xcZ{C  
deposit 存款   #zBqj;p  
deposit slip 存款單   O\ )Kg2  
depreciation 折舊   ]q4(%Q  
direct cost 直接成本   S(CVkCP  
direct labour 直接人工   0)ZLdF_6  
director 董事   YHMJ5IM@.  
discount 折扣   q?@*  
discount on purchase 進貨折扣   >y(loMl  
   Hi*|f!,H?