[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。   7$&3(#!N  
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acceptance 承兌   T 2^0Q9E?  
account 賬戶   Eax^1 |6  
accountant 會計員   {2Jn#&Z29  
accounting 會計   -$
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accounting system 會計制度   g-Y2U}&  
accounts payable 應付賬款   1JI\e6]I  
accounts receivable 應收賬款   ~@wM[}ThP$  
accumulated profits 累積利益    DlWnz-  
adjusting entry ?#123;整記錄   }+fMYgw  
adjustment ?#123;整   8~>5k  
administration expense 管理費用   5_MqpCL  
advances 預付   b=Y:`&o=[  
advertising expense 廣告費   r-
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agency 代理   :"4Pr/}rT  
agent 代理人   8(EK17rE`  
agreement 契約   Mr3;B+S  
allotments 分配數   =
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allowance 津貼   D< h+r?  
amalgamation 合併   L-T3{I,3  
amortization 攤銷   vxRy7:G"  
amortized cost 應攤成本   Uz`K#Bz   
annuities 年金   9$u'2TV  
applied cost 已分配成本   Z`=[hu  
applied expense 已分配費用   cJnAwIs_e`  
applied manufacturing expense 己分配製造費用   e)WpqaI  
apportioned charge 攤派費用   "#a_--"k9  
appreciation 漲價   5D32d1A  
article of association 公司章程   ` 5.PPI\h2  
assessment 課稅   !u0qF!/W  
assets 資產   "|6 #n34  
attorney fee 律師費   8RfFP\AP  
audit 審計   T7!"gJ  
auditor 審計員   f;u<r?>
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average 平均數   .
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average cost 平均成本   v~2$9x!9  
bad debt 壞賬   .9< i  
balance 餘額   +x3T^G  
balance sheet 資產負債表   0?tn.<'B8T  
bank account 銀行賬戶   J4I
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bank balance 銀行結存   1,tM  
bank charge 銀行手續費   5gPcsn"D  
bank deposit 銀行存款   &3Q!'pJJ  
bank discount 銀行貼現   [=63xPxs.  
bank draft 銀行匯票   YMidSfi  
bank loan 銀行借款   =-r[ s%t&  
bank overdraft 銀行透支   o<hT/ P  
bankers acceptance 銀行承兌   r pv` %  
bankruptcy 破產   /a?*Ap5"  
bearer 持票人   *<PQp  
beneficiary 受益人   Jv|uI1V  
bequest 遺產   i,{'}B  
bill 票據   +$hqwNh@Z@  
bill of exchange 匯票   dQ5_=(9  
bill of lading 提單   rHir> p  
bills discounted 貼現票據   ]ZQ3|ZJ?<  
bills payable 應付票據   b>B.3E\Pc  
bills receivable 應收票據   SA| AS<  
board of directors 董事會   W3XVr&  
bonds 債券   GvL)SVv?  
bonus 紅利   \BV$p2m5-  
book value 賬面價值   FJ|6R(T_  
bookkeeper 簿記員   z"b}V01F#  
bookkeeping 簿記   Hqel1J  
branch office general ledger 支店往來賬戶   ^r u1QDT  
broker 經紀人   u* I=.  
brought down 接前   .o(XnY)cgJ  
brought forward 接上頁   '.sS"QdN  
budget 預算   G d".zsn  
by-product 副產品   [7Yfv Xp  
by-product sales 副產品銷售   _%M5 T  
capital 股本   d+1q[,-  
capital income 資本收益   X*'tJN$  
capital outlay 資本支出   om`x"x&6  
capital stock 股本   I.[2-~yf  
capital stock certificate 股票   U;Iqz1S  
carried down 移後   +bG^SH2ke  
carried forward 移下頁   /kl41gx  
cash 現金   /AJ#ngXz  
cash account 現金賬戶   woctnT%"Q/  
cash in bank 存銀行現金   a@E+/9  
cash on delivery 交貨收款   2VrO8q(  
cash on hand 庫存現金   ?R 4sH  
cash payment 現金支付   R6^U9fDG  
cash purchase 現購   ZfPWH'P  
cash sale 現沽   d-=RS]j;j  
cashier 出?#123;員   tgy= .o]  
cashiers check 本票   bbDl?m&bq  
certificate of deposit 存款單折   *o}LI6_u  
certificate of indebtedness 借據   uQwKnD?F+e  
certified check 保付支票   5
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certified public accountant 會計師   Zc_%hQf2A  
charges 費用   '[E|3K5d  
charge for remittances 匯水手續費   7oPLO(0L  
charter 營業執照   K3uNR w  
chartered accountant 會計師   P}] xz Vy  
chattles 動產   1:7 uS.  
check 支票   3ErW3Ac Ou  
che stub 支票存根   .AIlv^:|U  
closed account 己結清賬戶   ,_STt)  
closing 結算   'W!N1W@  
closing entries 結賬紀錄   9~ bl  
closing stock 期末存貨   0y>]68D  
closing the book 結賬   OLThi[Yn  
columnar journal 多欄日記賬   q .[hwm  
combination 聯合   &+@~;p5F  
commission 佣金   ]bjXbbHd  
commodity 商品   *Nv!Kuk  
common stock 普通股   Q}pnb3J>T  
company 公司   l98.Hb7  
compensation 賠償   >/*wlY!E  
compound interest 複利   NQ7j{dJ?  
consignee 承銷人   aR3R,6ec  
consignment 寄銷   zh5$$*\  
consignor 寄銷人   85>WK+=  
consolidated balance sheet 合併資產負債表   bPaE;?m  
consolidated profit and loss account 合併損益表   v9<7=D&x  
consolidation 合併   >EVlMt27'  
construction cost 營建成本   :6~DOvY  
construction revenue 營建收入   W
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contract 合同   gmU_# J%~  
control account 統制賬戶   + 9vd(
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copyright 版權   ttazY#  
corporation 公司   !ke_?+8sY  
cost 成本   tVSURYA8  
cost accounting 成本會計   @x9DV{j)V  
cost of labour 勞工成本   N|Cx";,|FZ  
cost of production 生產成本   m!{}Y]FZn  
cost of manufacture 製造成本   ls5s
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cost of sales 銷貨成本   AJ0 qq  
cost price 成本價格   ?\_N*NEtK
 
credit 貸方   OYcf+p"<\  
credit note 收款通知單   tc go 'V  
creditor 債權人   I6bekOvP  
crossed check 橫線支票   %Pr PCT  
current account 往來活期賬戶   6XVr-ef  
current asset 流動資產   1!u}~E_  
current liability 流動負債   r"yA=d'c  
current profit and loss 本期損益   I\NiA>c  
debit 借方   RR2Q  
debt 債務   J. ]~J|K  
debtor 債務人   P3 w]PG@  
deed 契據   'b#`)w@/=  
deferred assets 遞延資產   O>zPWVwa  
deferred liabilities 遞延負債   l?>sLKo9  
delivery 交貨   $"P9I-\m  
delivery expense 送貨費   ,@+7(W  
delivery order 出貨單   8"!Z^_y)  
demand draft 即期匯票   $=>(7 =l_  
demand note 即期票據   /:]`TlAb,  
demurrage charge 延期費   %bM^/7  
deposit 存款   3t  
deposit slip 存款單   j@4 yRl ^  
depreciation 折舊   DqgYc[UGA  
direct cost 直接成本   `;[j`v8O  
direct labour 直接人工   y`"~zq0D  
director 董事   T[mo PD5  
discount 折扣   IR*g>q  
discount on purchase 進貨折扣   ^i3~i?\,P  
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