[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。   *|n-Hr  
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acceptance 承兌   l rrNyaFn  
account 賬戶   nsW#  
accountant 會計員   moz*=a  
accounting 會計   T)4pLN E  
accounting system 會計制度   c"F3[mrff  
accounts payable 應付賬款   CCx_
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accounts receivable 應收賬款   b{4@~>i  
accumulated profits 累積利益   &q8oalh  
adjusting entry ?#123;整記錄   rnX D(  
adjustment ?#123;整   .Y`;{)  
administration expense 管理費用   X$mCn#8m  
advances 預付   , cj531.  
advertising expense 廣告費   9=RfGx  
agency 代理   ^phgNzD  
agent 代理人   8);G'7O  
agreement 契約   J[0o6  
allotments 分配數   }[2  
allowance 津貼   3(&f!<Uy  
amalgamation 合併   5=cS5q@  
amortization 攤銷   T)N_~f|  
amortized cost 應攤成本   'tyblj C  
annuities 年金   Kd,8PV*_  
applied cost 已分配成本   +hiskV@
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applied expense 已分配費用   Vd%%lv{v  
applied manufacturing expense 己分配製造費用   LeP;HP|  
apportioned charge 攤派費用   g+v
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appreciation 漲價   dC,a~`%O  
article of association 公司章程   cl,\N\  
assessment 課稅  
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assets 資產   kz30! L  
attorney fee 律師費   P6G&3yPt  
audit 審計   )SjhOvm  
auditor 審計員   XWd;-% `<  
average 平均數   "2m (*+  
average cost 平均成本   ,ICn]P dz@  
bad debt 壞賬   tRC*@>I$  
balance 餘額   Hs6?4cgj  
balance sheet 資產負債表   )/87<Y;o  
bank account 銀行賬戶    U=ek_FO  
bank balance 銀行結存   M0) q  
bank charge 銀行手續費   Fi!BXngbd  
bank deposit 銀行存款   (D5sJ$&E@\  
bank discount 銀行貼現   Xg4iH5!E  
bank draft 銀行匯票   _dQg5CmlG  
bank loan 銀行借款   v~.nP} E^  
bank overdraft 銀行透支   uE'O}Y95  
bankers acceptance 銀行承兌   arWP]%E0W  
bankruptcy 破產   [uLwr$N<%L  
bearer 持票人   (8Ptuh6\\2  
beneficiary 受益人   f$y`tT %o  
bequest 遺產   @yImR+^.7  
bill 票據   uCB>".'kM  
bill of exchange 匯票   6<hE]B)  
bill of lading 提單   XK+" x!   
bills discounted 貼現票據   @'AjEl:&-_  
bills payable 應付票據   <@448,9&  
bills receivable 應收票據   ,h<xL-  
board of directors 董事會   NNgpDL*  
bonds 債券   4it^-M  
bonus 紅利   tg~@(IT}j  
book value 賬面價值   Tf*DFyr  
bookkeeper 簿記員   fFe{oR   
bookkeeping 簿記   z?3t^UPW  
branch office general ledger 支店往來賬戶   w,)O*1't  
broker 經紀人   ;07>ZH%  
brought down 接前   % S vfY{  
brought forward 接上頁   T9'd?nw9  
budget 預算   wJAJ
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by-product 副產品   {9 .sW/  
by-product sales 副產品銷售   nDU=B.?E{O  
capital 股本   *Ei(BrL/;  
capital income 資本收益   %a\L^w)Xn  
capital outlay 資本支出   UURYK~$K:  
capital stock 股本   \#(tI3  
capital stock certificate 股票   eJ ;a}{ 4%  
carried down 移後   ABaK60.O[O  
carried forward 移下頁   ^0tO2$  
cash 現金   6k9cvMs%H  
cash account 現金賬戶   AY x*Ngn  
cash in bank 存銀行現金   o)2KQ$b>Q  
cash on delivery 交貨收款   1=@csO_yn  
cash on hand 庫存現金   N|5fkx<d^  
cash payment 現金支付   $o%:ST4  
cash purchase 現購   Cm"7f!(#  
cash sale 現沽   )q|a
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cashier 出?#123;員   ascY E  
cashiers check 本票  
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certificate of deposit 存款單折   FGey%:p9$  
certificate of indebtedness 借據   +5i~}Q!  
certified check 保付支票   Kt5k_9
 
certified public accountant 會計師   mDdL7I  
charges 費用   % B^BN|r  
charge for remittances 匯水手續費   P _x(`H  
charter 營業執照   %y|L'C,ge"  
chartered accountant 會計師    -]. a0  
chattles 動產   Y a/+|mv  
check 支票   "$krK7Z  
che stub 支票存根   MU>6s`6O  
closed account 己結清賬戶   `UD
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closing 結算   vq` M]1]FO  
closing entries 結賬紀錄   ia#8 ^z  
closing stock 期末存貨   w.o>G2u  
closing the book 結賬   P y!$r  
columnar journal 多欄日記賬   :\F1S:&P  
combination 聯合   5q,ZH6\ {  
commission 佣金   $)#?4v<  
commodity 商品   [[7=rn}@<  
common stock 普通股   K0fuN)C  
company 公司   5"9'=LV~  
compensation 賠償   oJ.5! Kg  
compound interest 複利   rbl7-xhC7
 
consignee 承銷人   I} .9  
consignment 寄銷   5V*R
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consignor 寄銷人   !O 0{ .k  
consolidated balance sheet 合併資產負債表   J3QL%#  
consolidated profit and loss account 合併損益表   t2LX@Q"  
consolidation 合併   -P:o ^_)g  
construction cost 營建成本   A}4 ",  
construction revenue 營建收入   eh;L])~C  
contract 合同   ]%2y`Jrl^W  
control account 統制賬戶   =Cc]ugl7-  
copyright 版權   3|Y2BAd  
corporation 公司   rrP_7D  
cost 成本   GS &I6  
cost accounting 成本會計   {|B 2$1':  
cost of labour 勞工成本   +z|@K=d#|  
cost of production 生產成本   0.kC|  
cost of manufacture 製造成本   lO
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cost of sales 銷貨成本   N c(f+8  
cost price 成本價格   hem>@Bp'V  
credit 貸方   :MihVLF  
credit note 收款通知單   1t/mq?z:  
creditor 債權人   NjbIt=y  
crossed check 橫線支票   37b6w6{D  
current account 往來活期賬戶   ]@!3os,CNF  
current asset 流動資產   / ?'FSWDU  
current liability 流動負債   3Z}v%=5 "  
current profit and loss 本期損益   l4gZHMh
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debit 借方   d7G DIYH<  
debt 債務   &!F"3bD0  
debtor 債務人   -Q6Vz=ku  
deed 契據   cD t|v~  
deferred assets 遞延資產   k=4C"   
deferred liabilities 遞延負債   g(C/J9J  
delivery 交貨   JAX`iQd  
delivery expense 送貨費   9@8'*a{`m  
delivery order 出貨單   dpvEY(Ds  
demand draft 即期匯票   ?G[=pY:=  
demand note 即期票據   wGw<z[:f  
demurrage charge 延期費   L{0\M`B-  
deposit 存款   Q`!^EyRA:^  
deposit slip 存款單   O%f{\F r  
depreciation 折舊   a@^)?cH!z  
direct cost 直接成本   Vn65:" O  
direct labour 直接人工   qr(t_qR&  
director 董事   P@5}}vwS  
discount 折扣   >8|V[-H  
discount on purchase 進貨折扣   2^%O%Pc  
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