[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`%k:@  
\ #F  
acceptance 承兌   f_OQ./`  
account 賬戶   8S TvCH"Z_  
accountant 會計員   L(6d&t'|-R  
accounting 會計   4
> K42m  
accounting system 會計制度   q1x`Bj  
accounts payable 應付賬款   ,>a&"V^k  
accounts receivable 應收賬款   qz_7%c]K[  
accumulated profits 累積利益   .vf'YNQ%  
adjusting entry ?#123;整記錄   (TtkFo'!U  
adjustment ?#123;整   (XTG8W sN  
administration expense 管理費用   fUWG*o9  
advances 預付   !/b>sN}  
advertising expense 廣告費   5vQHhwO50k  
agency 代理   au(D66VO  
agent 代理人   v
4TQX<0s  
agreement 契約   CZwXTHe  
allotments 分配數   B3`5O[6  
allowance 津貼   Vr)S{k-Q  
amalgamation 合併   ?>:g?.+  
amortization 攤銷   0],r0  
amortized cost 應攤成本   &&8x%Pml  
annuities 年金   J[|
y:N  
applied cost 已分配成本   |*xA8&/  
applied expense 已分配費用   n+9=1Oo"  
applied manufacturing expense 己分配製造費用   eb\K "ec"  
apportioned charge 攤派費用   AR%4D3Dma  
appreciation 漲價   p<FzJ  
article of association 公司章程   8NJqV+jn)t  
assessment 課稅   }"H,h)T  
assets 資產   |3b^~?S  
attorney fee 律師費   hh%-(HaLX3  
audit 審計   @i_FTN  
auditor 審計員   Y5Bo|*b  
average 平均數   p` dU2gV  
average cost 平均成本   05#1w#i  
bad debt 壞賬   h2A <"w  
balance 餘額   pU}(@oy  
balance sheet 資產負債表   7F7{)L  
bank account 銀行賬戶   :pY/-Cgv  
bank balance 銀行結存   4Z=_,#h4.  
bank charge 銀行手續費   {z5--TogJ  
bank deposit 銀行存款   UgSB>V<?  
bank discount 銀行貼現   bH9kj/q\b  
bank draft 銀行匯票   jOunWv|  
bank loan 銀行借款   :r,pqnH_  
bank overdraft 銀行透支   ~W'{p  
bankers acceptance 銀行承兌   i#/Jr=  
bankruptcy 破產   \)904W5R  
bearer 持票人   IPKbMlV#d  
beneficiary 受益人   9&2O9Nz6  
bequest 遺產   wssRA?9<  
bill 票據   U$.@]F4&  
bill of exchange 匯票   g)[V(yWu  
bill of lading 提單   4[r0G+  
bills discounted 貼現票據   'F3f+YD  
bills payable 應付票據   ? (Oy\  
bills receivable 應收票據   6<SAa#@ey  
board of directors 董事會   }'V5/>m[  
bonds 債券   ,kGc]{'W  
bonus 紅利   G6P?2@  
book value 賬面價值   ]@c+]{  
bookkeeper 簿記員   wu!59pL  
bookkeeping 簿記   sqwGsO$#  
branch office general ledger 支店往來賬戶   zkrM/ @p#  
broker 經紀人   wE>\7a*P%  
brought down 接前   {X+3;&@  
brought forward 接上頁   L.2^`mZs  
budget 預算   .t-4o<7 3  
by-product 副產品   WRbj01v  
by-product sales 副產品銷售   l`{\"#4  
capital 股本   CS5?Ti6  
capital income 資本收益   BwGfTua  
capital outlay 資本支出   (O?.)jEW(.  
capital stock 股本   W ]1)zO  
capital stock certificate 股票   . B9iLI  
carried down 移後   u;"TTN  
carried forward 移下頁   Lc,Pom  
cash 現金   Tya1/w4  
cash account 現金賬戶    .Wj;%|  
cash in bank 存銀行現金   A]0 St@  
cash on delivery 交貨收款   BWa,f8  
cash on hand 庫存現金   `Bp.RXsd*  
cash payment 現金支付   e7Z32P0ls  
cash purchase 現購   e0zq1XcZ  
cash sale 現沽   =F~S?y  
cashier 出?#123;員   _\G"9,)u'  
cashiers check 本票   ]EBxl=C}D  
certificate of deposit 存款單折   )JLdO
*H  
certificate of indebtedness 借據   ->-KCd1b  
certified check 保付支票   QzV nL U)  
certified public accountant 會計師   H>IMf/%5N-  
charges 費用   0/MtYIYk  
charge for remittances 匯水手續費   gMmaK0uhS  
charter 營業執照   ? 7n`A >T  
chartered accountant 會計師   61>.vT8P  
chattles 動產   _x'6]f{n  
check 支票   Tod&&T'UW  
che stub 支票存根   O)*+="Rg  
closed account 己結清賬戶   HGs $*  
closing 結算   2B[X,rL.pX  
closing entries 結賬紀錄   ?m}
s4a  
closing stock 期末存貨    :D6 ON"6  
closing the book 結賬   s}9S8@#  
columnar journal 多欄日記賬   :Zbg9`d*  
combination 聯合   XB^'K2  
commission 佣金   z6=Z\P+  
commodity 商品   RuA*YV  
common stock 普通股   @ $ ;q;  
company 公司   3vN_p$  
compensation 賠償   /<=u\e'rE  
compound interest 複利   >V?eog%~  
consignee 承銷人   36Zf^cFJ  
consignment 寄銷   ^e_hLX\SW  
consignor 寄銷人   ThajHK|U  
consolidated balance sheet 合併資產負債表   t7Iv?5]N  
consolidated profit and loss account 合併損益表   RQ'9m^  
consolidation 合併   3*"WG O5  
construction cost 營建成本   QvlObEhcS  
construction revenue 營建收入   ghG**3xr  
contract 合同   4K#>f4(U`g  
control account 統制賬戶    5h=}j   
copyright 版權   wx= $2N6  
corporation 公司   yy^q2P  
cost 成本   (ylTp]~mR-  
cost accounting 成本會計   EReZkvseC  
cost of labour 勞工成本   (l~AV9!m:  
cost of production 生產成本   .\ULbN3Z  
cost of manufacture 製造成本   (&F}/s gbi  
cost of sales 銷貨成本   }%ojw |  
cost price 成本價格   {M4gF8(M  
credit 貸方   _~l5u8{^6  
credit note 收款通知單   ;;OAQ`  
creditor 債權人   MDZ640-Y  
crossed check 橫線支票   ifMRryN4  
current account 往來活期賬戶   1QcNp(MO  
current asset 流動資產   o4F2%0gJ  
current liability 流動負債   &ZlVWK~v  
current profit and loss 本期損益   |}s*E_/[  
debit 借方   u"cV%(#  
debt 債務   *eTqVG.  
debtor 債務人   }_M~2L?i  
deed 契據   y *jp79G  
deferred assets 遞延資產   JW83Tp8[8  
deferred liabilities 遞延負債   [" k,QX  
delivery 交貨   UJAv`yjG  
delivery expense 送貨費   Db}j?ik/  
delivery order 出貨單   Xv5wJ lc!d  
demand draft 即期匯票   {Qf=G|Ah  
demand note 即期票據   <s31W3<v  
demurrage charge 延期費   )np:lL$$  
deposit 存款   c \J:![x  
deposit slip 存款單   ~rqCN,=d  
depreciation 折舊   .nf#c.DI  
direct cost 直接成本   [[Ls_ZL!=  
direct labour 直接人工   K*vt;L  
director 董事   TTX5EDCrC  
discount 折扣   W fN2bsx>  
discount on purchase 進貨折扣   KEo,m  
   ` xEx^P^7