[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。   ?<F([ (  
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acceptance 承兌   k5>UAea_  
account 賬戶   `}`Qqv  
accountant 會計員   FI:
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accounting 會計   5=*i!c _m  
accounting system 會計制度   3XB`|\:  
accounts payable 應付賬款   auGK2i  
accounts receivable 應收賬款   aoz+Th3  
accumulated profits 累積利益   2ih}?
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adjusting entry ?#123;整記錄   p8XvfM  
adjustment ?#123;整   ]i075bO/  
administration expense 管理費用   p5qfv>E8)  
advances 預付   sCJ|U6Q-  
advertising expense 廣告費   Pm#/j;  
agency 代理   ]O}e{Q>  
agent 代理人   ` Ft-1eE  
agreement 契約   #yIHr&'oX  
allotments 分配數   hlreeXv  
allowance 津貼   _1RvK? ;.{  
amalgamation 合併   <o9i;[+H-  
amortization 攤銷   2!LDrvPP  
amortized cost 應攤成本   KaMg[G  
annuities 年金   Z^Um\f  
applied cost 已分配成本   D?%[du:V  
applied expense 已分配費用   Wgs6}1bg  
applied manufacturing expense 己分配製造費用   tBkgn3w  
apportioned charge 攤派費用   CT_tJ  
appreciation 漲價   Vo^J2[U  
article of association 公司章程   x~uDCbL  
assessment 課稅   '4d4i  
assets 資產   DZmVm['l  
attorney fee 律師費   I*j~5fsS'  
audit 審計   ~-NSIV:f  
auditor 審計員   wEq&O|Vj  
average 平均數   *.eeiSi{  
average cost 平均成本   R|}4H*N  
bad debt 壞賬   QuMv1)n  
balance 餘額   l?IeZisX  
balance sheet 資產負債表   G :1QXwq\j  
bank account 銀行賬戶   prt(xr4@  
bank balance 銀行結存    z9&j  
bank charge 銀行手續費   BPkL3Ev1V  
bank deposit 銀行存款   LmyaC 2  
bank discount 銀行貼現   %CYo, e  
bank draft 銀行匯票   !"<rlB,J  
bank loan 銀行借款   /2d>nj  
bank overdraft 銀行透支   D^>d<LX  
bankers acceptance 銀行承兌   $DfK}CT  
bankruptcy 破產   FZ%h7Oe  
bearer 持票人   L'a+1O1q&i  
beneficiary 受益人   '/XP4B\(E  
bequest 遺產   Z" H;t\P  
bill 票據   &b^_~hB:q  
bill of exchange 匯票   E@otV6Wk[@  
bill of lading 提單   9W(&g)`  
bills discounted 貼現票據   #b&tNZ4!_  
bills payable 應付票據   l x;87MDs  
bills receivable 應收票據   ;X]B0KFe7  
board of directors 董事會   XP
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bonds 債券   yogL8V-^4  
bonus 紅利   m; 4ti9  
book value 賬面價值   @1xVWSF  
bookkeeper 簿記員   <K&A/Ue  
bookkeeping 簿記   EKcPJ\7  
branch office general ledger 支店往來賬戶   'bLP#TAzf  
broker 經紀人   6wu`;>  
brought down 接前   -1B.A  
brought forward 接上頁   :zo5`[P  
budget 預算   *k#"@  
by-product 副產品   KwMt@1Z  
by-product sales 副產品銷售   Eo^m; p5  
capital 股本   a+J>  
capital income 資本收益   w^zqYGxG
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capital outlay 資本支出   !%}n9vr!}\  
capital stock 股本   ^S;{;c +'  
capital stock certificate 股票   oB!Y)f6H1  
carried down 移後   -3? <Ja  
carried forward 移下頁   @i(9 k  
cash 現金   /N%i6t<xU  
cash account 現金賬戶   JW><&hY$"  
cash in bank 存銀行現金   wmVb0~[  
cash on delivery 交貨收款   <]%6x[  
cash on hand 庫存現金   /kyO,g$9  
cash payment 現金支付   7neJV  
cash purchase 現購   t\QLj&h}E  
cash sale 現沽   qHgtd+ I  
cashier 出?#123;員   X%<qHbKB,  
cashiers check 本票   G na%|tUz|  
certificate of deposit 存款單折   u/|@iWK:  
certificate of indebtedness 借據   ?5ZvvAi  
certified check 保付支票   3^&`E}r  
certified public accountant 會計師   (||qFu9a  
charges 費用   5*A5Y E-  
charge for remittances 匯水手續費   ~.G$0IJY  
charter 營業執照   z__t8yc3  
chartered accountant 會計師   6~
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chattles 動產   % X\A|V&  
check 支票   #6#n4`%ER  
che stub 支票存根   Xl2g Hh  
closed account 己結清賬戶   h*JN0O<b  
closing 結算   x.t&NP^V)  
closing entries 結賬紀錄   j3%Wrt  
closing stock 期末存貨   j+-`P5  
closing the book 結賬   i" u|119  
columnar journal 多欄日記賬   ^J-Xy\X  
combination 聯合   [~|k;\2 +  
commission 佣金   YR~e_cA:  
commodity 商品   [S]q'c)  
common stock 普通股   3SbZD  
company 公司   9?hF<}1XH}  
compensation 賠償   5CcX'*P  
compound interest 複利   b @4UR<  
consignee 承銷人   D}}?{pe  
consignment 寄銷   gn/]1NN
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consignor 寄銷人   ;c]O *\/  
consolidated balance sheet 合併資產負債表   u=s,bt,"5  
consolidated profit and loss account 合併損益表   <4;, y*"n  
consolidation 合併   '^WR5P<8c  
construction cost 營建成本   D 5Sbs(  
construction revenue 營建收入   }oG6XI9  
contract 合同   8r[TM  
control account 統制賬戶   W[`ybG
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copyright 版權   ,#;`f=aqTG  
corporation 公司   '>1M~B  
cost 成本   [c
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cost accounting 成本會計   6A5.n?B{  
cost of labour 勞工成本   :O@n6%pSL  
cost of production 生產成本   TBJ?8W(  
cost of manufacture 製造成本   @VOegf+N  
cost of sales 銷貨成本   5"3`ss<m  
cost price 成本價格   9cN@y<_I  
credit 貸方   3j$,L(  
credit note 收款通知單   MTl @#M  
creditor 債權人   Ufi#y<dP  
crossed check 橫線支票   *UW 8|\;  
current account 往來活期賬戶   *wmkcifF;  
current asset 流動資產   0)h.[O8@>  
current liability 流動負債   u:(=gj,~
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current profit and loss 本期損益   Ho/tCU|w  
debit 借方   =z9,=rR4  
debt 債務   x~Z7p)D_<  
debtor 債務人   _'Vo3b  
deed 契據   "N&ix*($  
deferred assets 遞延資產   7u^wO<  
deferred liabilities 遞延負債   &``nD  
delivery 交貨   e'G3\h}#  
delivery expense 送貨費   5Y`4%*$  
delivery order 出貨單   %j17QD8  
demand draft 即期匯票   ] X]!xvN@  
demand note 即期票據   OraT$lV)_  
demurrage charge 延期費   buzpmRoN)  
deposit 存款   d72 yu3  
deposit slip 存款單   RDQ]_wsyKG  
depreciation 折舊   " @""  
direct cost 直接成本   XZ$g~r  
direct labour 直接人工   ]!P6Z?  
director 董事   5M )B  
discount 折扣   .uX(-8n ~  
discount on purchase 進貨折扣   c; .y  
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