[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。   *[ww;  
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acceptance 承兌   b]oPx8*'  
account 賬戶   xE"QX N  
accountant 會計員   F8*zG 4/&  
accounting 會計   (oG-h
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accounting system 會計制度   )zMsKfQ  
accounts payable 應付賬款   ~]l T>|X  
accounts receivable 應收賬款   ixjhZki<  
accumulated profits 累積利益   fnJ!~b*qo  
adjusting entry ?#123;整記錄   ln*_mM/Q%  
adjustment ?#123;整   }|-Yd"$  
administration expense 管理費用   Cu,#w3JR  
advances 預付   CY?19Ak-xd  
advertising expense 廣告費   +]*hzWbe  
agency 代理   0,M1Q~u%.  
agent 代理人   6<`tb)_2~  
agreement 契約   AfaoFn +  
allotments 分配數   ){M)0,:  
allowance 津貼   SQhw
|QdG  
amalgamation 合併   a'prlXr\4  
amortization 攤銷   >=VtL4K^  
amortized cost 應攤成本   6d#:v"^,  
annuities 年金   '"4S3Fysm  
applied cost 已分配成本   +}Q@
{@5w  
applied expense 已分配費用   F
8En)#  
applied manufacturing expense 己分配製造費用   ;R4qE$u2^  
apportioned charge 攤派費用   y7LT;`A  
appreciation 漲價   t$k$Hd';  
article of association 公司章程   H]a@"gO  
assessment 課稅   bKb}VP  
assets 資產   wx*)7Y*  
attorney fee 律師費    dl;  
audit 審計   qs 0'}>  
auditor 審計員   1^R:[L4R`  
average 平均數   >"%}x{|  
average cost 平均成本   # ZcFxB6)  
bad debt 壞賬   QBwgI>zfS"  
balance 餘額   jv5Os-  
balance sheet 資產負債表   F =Zc_  
bank account 銀行賬戶   "i1r9TLc  
bank balance 銀行結存   r_EuLFMA  
bank charge 銀行手續費   TQiDbgFo  
bank deposit 銀行存款   y'21)P  
bank discount 銀行貼現   \4FKZ>1+R  
bank draft 銀行匯票   ?T\_"G  
bank loan 銀行借款   kE*OjywN  
bank overdraft 銀行透支   f!D~aJ  
bankers acceptance 銀行承兌   0!(BbQnWI  
bankruptcy 破產   etD8S KD  
bearer 持票人   qR>"r"Fq  
beneficiary 受益人   5:6]ZFW  
bequest 遺產   ` xm4?6  
bill 票據   nApkK1?  
bill of exchange 匯票   HLp9_Y{X.  
bill of lading 提單   idLC q^jnJ  
bills discounted 貼現票據   =j$ !N# L  
bills payable 應付票據   |d0,54!  
bills receivable 應收票據   9! 6\8  
board of directors 董事會    $%5f  
bonds 債券   C?h`i ^ >2  
bonus 紅利   gZ&' J\  
book value 賬面價值   _= d X01  
bookkeeper 簿記員   1~_&XNb&  
bookkeeping 簿記   %^VQw!  
branch office general ledger 支店往來賬戶   }ki}J>j|f  
broker 經紀人   qL1d-nH  
brought down 接前   o*}--d?S  
brought forward 接上頁   n>["h2  
budget 預算   [bIR$c[G  
by-product 副產品   xOgUX6n  
by-product sales 副產品銷售   D/7hVwMw:
 
capital 股本   yDn8{uI  
capital income 資本收益   InCo[ 8SI  
capital outlay 資本支出   DTi\ 4&41  
capital stock 股本   w\f>.N  
capital stock certificate 股票   r|!r!V8j  
carried down 移後   o7B}~;L  
carried forward 移下頁   Gi*GFv%xB  
cash 現金   XDM~H  
cash account 現金賬戶   X&+*?Q^  
cash in bank 存銀行現金   jh3XG  
cash on delivery 交貨收款   UC{Tmf  
cash on hand 庫存現金   oY$ L  
cash payment 現金支付   (RtjD`e}  
cash purchase 現購   e9e7_QG_-  
cash sale 現沽   pS C5$a(  
cashier 出?#123;員   ;s(ua
C3  
cashiers check 本票   7Rix=*  
certificate of deposit 存款單折   #{]Yw }m  
certificate of indebtedness 借據   YR$)yl  
certified check 保付支票   XnCrxj  
certified public accountant 會計師   \XI9 +::%  
charges 費用   .o!z:[IPY  
charge for remittances 匯水手續費   Q*h%'oc`  
charter 營業執照   ""2g{!~r  
chartered accountant 會計師   rDvz2
p"R  
chattles 動產   ?*ni5\y5o  
check 支票   tq^d1b(j4  
che stub 支票存根   i9FtS7  
closed account 己結清賬戶   N)rf/E0  
closing 結算   3jG #<4;J  
closing entries 結賬紀錄   HvSYE[Zt|  
closing stock 期末存貨   %C^%Oq_k  
closing the book 結賬   u|'}a3  
columnar journal 多欄日記賬   |>2IgTh1a  
combination 聯合   QoVRZ$!p  
commission 佣金   Zagj1OV|  
commodity 商品   V7qc9Gd@I  
common stock 普通股   y_Tc$g~  
company 公司   7KzMa%=  
compensation 賠償   6-w'?G37  
compound interest 複利   QaMB=wV
r  
consignee 承銷人   )f6:{ma  
consignment 寄銷   B,Gt6cUq  
consignor 寄銷人   J/o$\8tiMw  
consolidated balance sheet 合併資產負債表   *i>?YT  
consolidated profit and loss account 合併損益表   ggR--`D[  
consolidation 合併   .}V&*-e
p  
construction cost 營建成本   =:;KYuTr  
construction revenue 營建收入   +u
Y)MExs2  
contract 合同   ra'h\m  
control account 統制賬戶   ;N FTdP  
copyright 版權   1p[Z`m*9  
corporation 公司   't5 I%F  
cost 成本  
uDZ$'a  
cost accounting 成本會計   +.RC{o,  
cost of labour 勞工成本   q:9#Vcw  
cost of production 生產成本   {ta0dS;1  
cost of manufacture 製造成本   3hrODts  
cost of sales 銷貨成本   (DW[#
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cost price 成本價格   8sV_@<l<X  
credit 貸方    / hl:p  
credit note 收款通知單   -q-/0d<l  
creditor 債權人   q~K KN /N  
crossed check 橫線支票   dK=<%)N  
current account 往來活期賬戶   y+PiH  
current asset 流動資產   JrkjfoN  
current liability 流動負債   3N]  
current profit and loss 本期損益   WLTraB[?  
debit 借方   1;4] HNI  
debt 債務   2+Tu"oG;rB  
debtor 債務人   _IK@K6V1  
deed 契據  
DjX*2O  
deferred assets 遞延資產   Viu+#J;l  
deferred liabilities 遞延負債   nv9kl Q@  
delivery 交貨   tv+H4/  
delivery expense 送貨費   _(q|W3  
delivery order 出貨單   mu(EmAoenQ  
demand draft 即期匯票   i'Oh^Y)E#  
demand note 即期票據   >9S@:?^&q>  
demurrage charge 延期費   ^:0epj7  
deposit 存款   AV0C9a/td  
deposit slip 存款單   {cNH|  
depreciation 折舊   &m'ttUG?  
direct cost 直接成本   p$5+^x'(  
direct labour 直接人工   Ikkv <uY  
director 董事   c==` r C  
discount 折扣   l&z)Q/>?pZ  
discount on purchase 進貨折扣   J:YFy-[w(  
   WaVP+Ap