[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。   k2DT+}u7G  
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acceptance 承兌   E uxD,(  
account 賬戶   >5-z"f  
accountant 會計員   qE?*:$  
accounting 會計   ? hU0S  
accounting system 會計制度   _1_CYrUc  
accounts payable 應付賬款   ,?g}->ZB  
accounts receivable 應收賬款   6qg_&woJ3  
accumulated profits 累積利益   $'Z\'<k[  
adjusting entry ?#123;整記錄   s{x{/Bp(KK  
adjustment ?#123;整   `%_yRJd|;  
administration expense 管理費用   :MPWf4K2s  
advances 預付   :H($|$\h  
advertising expense 廣告費   VsEMF i=  
agency 代理   UkK`5p<D7  
agent 代理人   ?IRp3H  
agreement 契約   |35"V3bs  
allotments 分配數   j6<o,0P  
allowance 津貼   5Y77g[AX2-  
amalgamation 合併   M ^gva?{  
amortization 攤銷  
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amortized cost 應攤成本   6$] @}O^V  
annuities 年金   s/#L?[YH  
applied cost 已分配成本   nP`#z&C  
applied expense 已分配費用   0\ XG;KA  
applied manufacturing expense 己分配製造費用   bV c"'RQ  
apportioned charge 攤派費用   S%J$.ge  
appreciation 漲價   i i&kfy  
article of association 公司章程   p2T <nP<Pt  
assessment 課稅   ('k;Ikut  
assets 資產   \yD r  
attorney fee 律師費   Yzo_ZvL  
audit 審計   klSzm
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auditor 審計員   o"h*@.  
average 平均數   !Ab4'4f  
average cost 平均成本   S5B12
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bad debt 壞賬   W  &wqN  
balance 餘額   ,pfHNK-u  
balance sheet 資產負債表   +pDZ,c,  
bank account 銀行賬戶   \/=w\T
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bank balance 銀行結存   w}2;f=  
bank charge 銀行手續費   kB~KC-&O  
bank deposit 銀行存款   JG6"5::  
bank discount 銀行貼現   F?"#1je  
bank draft 銀行匯票   i$`OOV=/e  
bank loan 銀行借款   2^Y@e=^A  
bank overdraft 銀行透支   ]M2<b:yo  
bankers acceptance 銀行承兌   &oi*]:<FNe  
bankruptcy 破產   q6E8^7RtS@  
bearer 持票人   up`.#GWm  
beneficiary 受益人   : &! >.Y  
bequest 遺產  
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bill 票據   E(t:F^z&D  
bill of exchange 匯票   B#Sg:L9Tr'  
bill of lading 提單   eYSVAj  
bills discounted 貼現票據   "p,TYjT?R  
bills payable 應付票據   Z?@1X`@  
bills receivable 應收票據   }~/u%vI@M5  
board of directors 董事會   yxv]G6  
bonds 債券  
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bonus 紅利   !{On_>`,  
book value 賬面價值   m3o+iY
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bookkeeper 簿記員   St9+/Md=jQ  
bookkeeping 簿記   u~ %xU~v  
branch office general ledger 支店往來賬戶   jGV+ ~a  
broker 經紀人   8Ter]0M&  
brought down 接前   ]*fiLYe9  
brought forward 接上頁   o]L
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budget 預算   #L,>)XkjS  
by-product 副產品   sT&O%(  
by-product sales 副產品銷售   c{7<z9U  
capital 股本   W
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capital income 資本收益   LHy-y%?i  
capital outlay 資本支出   |n9q4*dN  
capital stock 股本   h5@v:4Jjo~  
capital stock certificate 股票   wXj!bh8\r  
carried down 移後   ^uG^XY&ItC  
carried forward 移下頁    }vzZWe  
cash 現金   # MpW\y
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cash account 現金賬戶   Z]Zs"$q@  
cash in bank 存銀行現金   z>n<+tso  
cash on delivery 交貨收款   8|9JJ<G7  
cash on hand 庫存現金   /K+GM8rtE  
cash payment 現金支付   z xe6M~+  
cash purchase 現購   X{8/]'(  
cash sale 現沽   g7>p,  
cashier 出?#123;員   (t^&L  
cashiers check 本票   f[S$Gu4-  
certificate of deposit 存款單折   6x6xv:\  
certificate of indebtedness 借據   ]J`yh$a  
certified check 保付支票   Y$tg z)  
certified public accountant 會計師   D4';QCwo  
charges 費用   A'jw;{8NpF  
charge for remittances 匯水手續費   FrPpRe%!  
charter 營業執照   .tFMa:   
chartered accountant 會計師   :#yjg1aej  
chattles 動產   ez2rCpA  
check 支票   ux8:  
che stub 支票存根   +a@:?=hc  
closed account 己結清賬戶   |Wo_5|
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closing 結算   PP+-D~r`}  
closing entries 結賬紀錄   +y}4^3Vx^  
closing stock 期末存貨   T[$! ^WT  
closing the book 結賬   T*m;G(  
columnar journal 多欄日記賬   Muhq,>!U  
combination 聯合   sg=mkkD!g  
commission 佣金   T(n<@Ac]V  
commodity 商品   *{/L7])gm  
common stock 普通股    'Dh+v3O  
company 公司   oM')NIW@  
compensation 賠償   T3-8AUCK8?  
compound interest 複利   ue YBD]3'  
consignee 承銷人   fJjtrvNy)  
consignment 寄銷   /.?m9O^ F  
consignor 寄銷人   )JYt zc  
consolidated balance sheet 合併資產負債表   ;,z[|"y  
consolidated profit and loss account 合併損益表   T~*L[*F0  
consolidation 合併   Jl,mYFEZ  
construction cost 營建成本   R^nkcLFb/q  
construction revenue 營建收入   |l*#pN&L  
contract 合同   W0++q=F  
control account 統制賬戶   6f$h1$$)^  
copyright 版權   *58`}]  
corporation 公司   j|WuOZm\0  
cost 成本   l7g< $3
 
cost accounting 成本會計   :tc]@0+  
cost of labour 勞工成本   }!^/<|$=  
cost of production 生產成本   jl!rCOLt4  
cost of manufacture 製造成本   ,g2oqq ?  
cost of sales 銷貨成本   {95z\UE}  
cost price 成本價格   I eQF+Xz  
credit 貸方   Q@7-UIV|q  
credit note 收款通知單   Hl@)j   
creditor 債權人   Cfz020u`g  
crossed check 橫線支票   [CCj5N1/  
current account 往來活期賬戶   !jV}sp<Xp  
current asset 流動資產   E0g` xf6c  
current liability 流動負債   Wq4>!|  
current profit and loss 本期損益   Ym)8L.  
debit 借方   %J_`-\)"{~  
debt 債務   'dnTu@mUT  
debtor 債務人   (l|:$%[0  
deed 契據   sz5&P )X  
deferred assets 遞延資產   ~ jR:oN  
deferred liabilities 遞延負債   k8]uy2R6}  
delivery 交貨   "zT#*>U  
delivery expense 送貨費   yNwYP%"y  
delivery order 出貨單   3C=|  
demand draft 即期匯票   e``X6=rcG  
demand note 即期票據   ~|LlT^C  
demurrage charge 延期費   &=seIc>x@  
deposit 存款   > xc7Hr~  
deposit slip 存款單   %:^|Q;xe  
depreciation 折舊   ;:w?&4  
direct cost 直接成本   O<@S,/Q4  
direct labour 直接人工   kF09t5Lr  
director 董事   rUb`_W@  
discount 折扣   4 Ar\`{c>  
discount on purchase 進貨折扣   r9x.c7=O  
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