[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。   u*5}c7)uId  
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acceptance 承兌   0m.`$nlV-  
account 賬戶   4 $Kzh  
accountant 會計員   UY({[?Se  
accounting 會計   yX{7<\x   
accounting system 會計制度   M[O22wFs  
accounts payable 應付賬款   g{sp<w0  
accounts receivable 應收賬款   :%Iv<d<  
accumulated profits 累積利益   xh ho{  
adjusting entry ?#123;整記錄   _7';1 D  
adjustment ?#123;整   h`O$L_Z  
administration expense 管理費用   )=#Js<&3:  
advances 預付   a=y%+E'a'  
advertising expense 廣告費   jr.{M  
agency 代理   ZBx,'ph}4  
agent 代理人   e:4,rfF1  
agreement 契約   R=, pv'  
allotments 分配數   >d"\  
allowance 津貼   "SQyy  
amalgamation 合併   R)$]r>YZF  
amortization 攤銷   \r{wNqyv  
amortized cost 應攤成本   9e
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annuities 年金   e];IQ |  
applied cost 已分配成本   e&8Meiv+d  
applied expense 已分配費用   3$K[(>s  
applied manufacturing expense 己分配製造費用   qRcg|']R  
apportioned charge 攤派費用   bf1$:09  
appreciation 漲價   ` -SC,qHw  
article of association 公司章程   L[Y$ `e{zd  
assessment 課稅   1|>vk+;1h  
assets 資產   . uGne  
attorney fee 律師費   -Q Mwtr#q}  
audit 審計   s?1Aj<  
auditor 審計員   cw)J+Lyh  
average 平均數   roG<2i F  
average cost 平均成本   ^2%)Nq;O  
bad debt 壞賬   A0;{$/  
balance 餘額   8p}z~\J{a:  
balance sheet 資產負債表   U61 LMH  
bank account 銀行賬戶   =^*EM<WG)  
bank balance 銀行結存   b">"NvlB  
bank charge 銀行手續費   1B&XM^>/  
bank deposit 銀行存款   YKayaI\*  
bank discount 銀行貼現   @V1FBw9S!@  
bank draft 銀行匯票   ^b$G.h{o!E  
bank loan 銀行借款   Rc D5X{qS#  
bank overdraft 銀行透支   n[y^S3}%;  
bankers acceptance 銀行承兌   I~p*~mLh'  
bankruptcy 破產   \}=W*xxB  
bearer 持票人   ds+2z=!!e  
beneficiary 受益人   q%f90  
bequest 遺產   =c#mR" 1  
bill 票據   fo/ sA9  
bill of exchange 匯票   4XJ']M(5;  
bill of lading 提單   6MU;9|&  
bills discounted 貼現票據   +9t{ovF?L  
bills payable 應付票據   .),9a ,  
bills receivable 應收票據   7T!t*sSO'  
board of directors 董事會   C9k"QPE  
bonds 債券   F8tMZ,:  
bonus 紅利   QJR},nZ3  
book value 賬面價值   nDckT+eJ  
bookkeeper 簿記員   J?Q@f  
bookkeeping 簿記   sH1ucZ>9Y  
branch office general ledger 支店往來賬戶   F`,bFQ  
broker 經紀人   Q($@{[lT  
brought down 接前   TI"Ki$jC  
brought forward 接上頁   LSXsq}  
budget 預算   vKdS1Dn1  
by-product 副產品   i^ILo,Q  
by-product sales 副產品銷售   )M[FPJP}  
capital 股本   I7|a,Q^f  
capital income 資本收益   j 7O!uUQQ  
capital outlay 資本支出   @RoU
 
capital stock 股本   TOSk+2P  
capital stock certificate 股票   l_+q a6C*  
carried down 移後   ga;t`5+d  
carried forward 移下頁   z [u!C/  
cash 現金   =
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cash account 現金賬戶   l 8GAZ*+  
cash in bank 存銀行現金   G2c\"[N1/  
cash on delivery 交貨收款   @&Yl'&pn-R  
cash on hand 庫存現金   _wW"Tn ]  
cash payment 現金支付   -,mV~y  
cash purchase 現購   S4(?=,^-  
cash sale 現沽   Y1qbu~!  
cashier 出?#123;員   yC|odX#  
cashiers check 本票   *8%uXkMm  
certificate of deposit 存款單折   NJoHrhC='  
certificate of indebtedness 借據   0BjP|API  
certified check 保付支票   v Oo^H  
certified public accountant 會計師   MfFmJ7>Bg  
charges 費用   q="ymx~  
charge for remittances 匯水手續費   R \y qM;2  
charter 營業執照   'q8:1i9\[  
chartered accountant 會計師   pm=s  
chattles 動產   _R ;$tG,  
check 支票   6Ol)SQE,  
che stub 支票存根   C'sA0O@O  
closed account 己結清賬戶   4Xn-L&0z  
closing 結算   i5*/ZA_  
closing entries 結賬紀錄   +tYskx/  
closing stock 期末存貨   $"Ci{iE  
closing the book 結賬   8<EU|/O  
columnar journal 多欄日記賬   |oR{c%z05  
combination 聯合   >DzW OB  
commission 佣金   #.OCoc  
commodity 商品   "*d%el\63  
common stock 普通股   *;T HD>  
company 公司   '0qKb*  
compensation 賠償   F22]4DLHO  
compound interest 複利   3%N!omAe  
consignee 承銷人   H3ob 8+J  
consignment 寄銷   x.(Sv]+[  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   7#26Smv  
consolidated profit and loss account 合併損益表   +6<g N[  
consolidation 合併   s=#[>^?  
construction cost 營建成本   D;DI8.4`N  
construction revenue 營建收入   P2U[PO  
contract 合同   Nb>C5TjR  
control account 統制賬戶   vFgnbWxG  
copyright 版權   6ZGw 3p)  
corporation 公司   +/#Lm#*nu%  
cost 成本   DwXSlsN3v  
cost accounting 成本會計   I
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cost of labour 勞工成本   xw1n;IO4  
cost of production 生產成本   6bbzgULl  
cost of manufacture 製造成本   If@%^'^ON=  
cost of sales 銷貨成本   95tHire  
cost price 成本價格   F @Wb<+0  
credit 貸方   EI&)+cC  
credit note 收款通知單   z}P1+Pm  
creditor 債權人   ~\7peH%  
crossed check 橫線支票   rPJbbV",+^  
current account 往來活期賬戶   U {sT %G  
current asset 流動資產   r5!Sps3B  
current liability 流動負債   jsw0"d(  
current profit and loss 本期損益   l;;"v) C8  
debit 借方   <\\,L@  
debt 債務   thQ)J|1  
debtor 債務人   io4/M<6<  
deed 契據   g; ZVoD  
deferred assets 遞延資產   XSo$;q\  
deferred liabilities 遞延負債   qMcOSZ%8J  
delivery 交貨   #)<WQZ)  
delivery expense 送貨費   /2]=.bLwz  
delivery order 出貨單   X&|y|  
demand draft 即期匯票   u-X
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demand note 即期票據   $4rMYEn08  
demurrage charge 延期費   4jz2x #T  
deposit 存款   9$N~OZ;-*x  
deposit slip 存款單   ]}N&I_ mU  
depreciation 折舊   koOp:7r  
direct cost 直接成本   (>gHfC>(lq  
direct labour 直接人工   `bRt_XGPmF  
director 董事   7?~*F7F  
discount 折扣   ':?MFkYC  
discount on purchase 進貨折扣   J[4IO  
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