[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。   S{i@=:  
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acceptance 承兌   |4> r"  
account 賬戶   s8Ry}{  
accountant 會計員   'h6}cw+K  
accounting 會計   6 Y_O^f  
accounting system 會計制度   <C"N X  
accounts payable 應付賬款   j /dE6d  
accounts receivable 應收賬款   d3=6MX[c  
accumulated profits 累積利益   ph12x: @B  
adjusting entry ?#123;整記錄   <Z:8~:@  
adjustment ?#123;整   &Dg)"Xji  
administration expense 管理費用   9#T%bB"J  
advances 預付   K1/gJ9+(\  
advertising expense 廣告費   g;#KB
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agency 代理   P[I*%  
agent 代理人   $K.%un Gm  
agreement 契約   Prb_/B Dd  
allotments 分配數   a3dzok  
allowance 津貼   r>:L$_]L  
amalgamation 合併   Z:lB:U'o  
amortization 攤銷   x"llX  
amortized cost 應攤成本   M`+e'vdw  
annuities 年金   B?lBO V4v4  
applied cost 已分配成本   Ns|V7|n]  
applied expense 已分配費用   EOPS? @  
applied manufacturing expense 己分配製造費用   /=YqjZTCq  
apportioned charge 攤派費用   7hN6IP*so  
appreciation 漲價   F'>GN}n  
article of association 公司章程   B==a  
assessment 課稅   tk)>CK11  
assets 資產   WW[`E  
attorney fee 律師費   F;Q_*0mIQ  
audit 審計   UC+7-y,
  
auditor 審計員   mU3Y)  
average 平均數   2 ]DCF  
average cost 平均成本   ;Up'~BP(  
bad debt 壞賬   Q3Z%a|3W  
balance 餘額   #7~tL23}]  
balance sheet 資產負債表   Cwsoz  
bank account 銀行賬戶   x?f0H k+  
bank balance 銀行結存   3KZ y H  
bank charge 銀行手續費   0/SC  
bank deposit 銀行存款   jV4hxuc$  
bank discount 銀行貼現   qb-2QPEB  
bank draft 銀行匯票   h8#5vO2  
bank loan 銀行借款   Iu-'o  
bank overdraft 銀行透支   iz9\D*or  
bankers acceptance 銀行承兌   OC?Zw@  
bankruptcy 破產   u 5Eo  
bearer 持票人   S)\JWXi~:J  
beneficiary 受益人   M2;%1^  
bequest 遺產   j(Fa=pi  
bill 票據   > h,y\uV1  
bill of exchange 匯票   !v-w6WG"  
bill of lading 提單   D%;wVnUw  
bills discounted 貼現票據   J})$  
bills payable 應付票據   1#>&p%P!  
bills receivable 應收票據   9
5$pG/o  
board of directors 董事會   462!;/y  
bonds 債券   qab) 1ft  
bonus 紅利   ^sT+5M^  
book value 賬面價值   h9<mThvgn  
bookkeeper 簿記員   Mt[Bq6}ZD  
bookkeeping 簿記   e0v9u
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branch office general ledger 支店往來賬戶   QIij
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broker 經紀人   H5AK n*'7  
brought down 接前   ERfd7V<c>  
brought forward 接上頁   } g3HoFC  
budget 預算   ?jNF6z*M6  
by-product 副產品   f.b8ZBNj>  
by-product sales 副產品銷售   ;OQ'B= uK  
capital 股本   /'Quu)~  
capital income 資本收益   UM4@H1  
capital outlay 資本支出   :u>W&D  
capital stock 股本    eW%L$I  
capital stock certificate 股票   qa 6=W  
carried down 移後   j<l#qho{h  
carried forward 移下頁   5E]UI YAkV  
cash 現金   }.fL$,7a  
cash account 現金賬戶   A$9q!Ui#d  
cash in bank 存銀行現金   ERp:EZ'  
cash on delivery 交貨收款   i(M(OR/4  
cash on hand 庫存現金   u;+%Qh  
cash payment 現金支付   ee&nU(pK  
cash purchase 現購   FasI'Ulk  
cash sale 現沽   3E< aiGU  
cashier 出?#123;員   457fT|  
cashiers check 本票   tSEA999  
certificate of deposit 存款單折   7XUhJN3n  
certificate of indebtedness 借據   \yih 1Om>~  
certified check 保付支票   Y)'!'J  
certified public accountant 會計師   5wzQ?07T_  
charges 費用   Nl~Z,hT$*  
charge for remittances 匯水手續費   Fy 4Tvg  
charter 營業執照   3 R5%N ~  
chartered accountant 會計師   ]{K5zSK  
chattles 動產   (g%JK3  
check 支票   sT d}cP  
che stub 支票存根   KH>Sc3p  
closed account 己結清賬戶   DapQ}2'_  
closing 結算   /\TQc-k?2  
closing entries 結賬紀錄   5c<
b|  
closing stock 期末存貨   <8iYL`3  
closing the book 結賬   H,(F1+~d  
columnar journal 多欄日記賬   E/:+@'(k  
combination 聯合   r umAo'T/%  
commission 佣金   !(B_EM  
commodity 商品   @ Av M  
common stock 普通股   aN>U. SB  
company 公司   {udrT"h  
compensation 賠償   ^Lsc`<xC  
compound interest 複利   (3AYy0J%  
consignee 承銷人   V)2"l"Kt  
consignment 寄銷   OF-E6bc  
consignor 寄銷人   ~@%(RMJm&  
consolidated balance sheet 合併資產負債表   M]J[6EW  
consolidated profit and loss account 合併損益表   K{|w 43>D  
consolidation 合併   p:Iw%eZ:  
construction cost 營建成本   ,`D/sNP,q  
construction revenue 營建收入   40 A&#u9o  
contract 合同   Mx^y>\X)v  
control account 統制賬戶   1pWk9Xuh  
copyright 版權   ah 4kA LO  
corporation 公司   buRhQ"  
cost 成本   ~af8p {  
cost accounting 成本會計   <"N:rn{Qq  
cost of labour 勞工成本   e%pu.q\gK  
cost of production 生產成本   j -#E?&2  
cost of manufacture 製造成本   D`V6&_.p  
cost of sales 銷貨成本   )i&%cyZw  
cost price 成本價格   AeN 3<|RN  
credit 貸方   T:c7@^=  
credit note 收款通知單   =\M)6"}y}  
creditor 債權人   :b"=KQ  
crossed check 橫線支票   v,n);  
current account 往來活期賬戶   7`Qde!+C  
current asset 流動資產  
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current liability 流動負債   OO-_?8I}  
current profit and loss 本期損益   YFG-U-t3  
debit 借方   =ntftSH  
debt 債務   Cm^Ylp  
debtor 債務人   QQ*gFP.Ao  
deed 契據   O97VdNT8  
deferred assets 遞延資產   b~1iPaIh  
deferred liabilities 遞延負債   |4=ihB9+  
delivery 交貨   M/*Bh,M`  
delivery expense 送貨費   5;}2[3}[  
delivery order 出貨單   hMv2"V-X  
demand draft 即期匯票   [Uswf3  
demand note 即期票據   kl=xu3j  
demurrage charge 延期費   B\f"Iirw  
deposit 存款   ebz zzmwo  
deposit slip 存款單   X)8e4~(?  
depreciation 折舊   FzVZs#O  
direct cost 直接成本   (/-lV&eR  
direct labour 直接人工   x9h?e`  
director 董事   k<!<<,Z  
discount 折扣   Ha?G=X  
discount on purchase 進貨折扣   ]}.0el{  
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