[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。   ]_-<[ 0  
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acceptance 承兌   e|`&K"fnq  
account 賬戶   ydpsPU?wj5  
accountant 會計員   CEwG#fZ  
accounting 會計    @521zi  
accounting system 會計制度   -IPc;`<  
accounts payable 應付賬款   3]wV`mD  
accounts receivable 應收賬款   &AW?!rH  
accumulated profits 累積利益   ztf(.~  
adjusting entry ?#123;整記錄   !dZHG R  
adjustment ?#123;整   *-2u0%  
administration expense 管理費用   ]R0^ }sI  
advances 預付   R!:1{1  
advertising expense 廣告費   IKpNc+;p  
agency 代理   JI K;/1  
agent 代理人   S wQb"  
agreement 契約   MLUq"f~N  
allotments 分配數   t.NG]ejZ  
allowance 津貼   )4j#gHN\  
amalgamation 合併   mI}'8.  
amortization 攤銷   U|,VH-#  
amortized cost 應攤成本   2+0'vIw}  
annuities 年金   ) ~X\W\  
applied cost 已分配成本   oSxHTb
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applied expense 已分配費用   D 9JT)a  
applied manufacturing expense 己分配製造費用   Ehg5u'cj  
apportioned charge 攤派費用   >zXw4=J  
appreciation 漲價   ^}9Aq $R  
article of association 公司章程   N1_nBQF )  
assessment 課稅   2&dtOyxo>  
assets 資產   8%Pjx7'<  
attorney fee 律師費   \s[Uq  
audit 審計   Up`zVN59.  
auditor 審計員   O0wD"V^W  
average 平均數   (G:$/fK  
average cost 平均成本   \ B<(9  
bad debt 壞賬   NFsMc0{  
balance 餘額   &AC-?R|Dp  
balance sheet 資產負債表   W*gu*H^s~  
bank account 銀行賬戶   jh9^5"vQ  
bank balance 銀行結存   IS"UBJ6p  
bank charge 銀行手續費   BH\qm (X  
bank deposit 銀行存款   aM~M@wS  
bank discount 銀行貼現   }*;Hhbox  
bank draft 銀行匯票   <Cm:4)~  
bank loan 銀行借款   ?mnwD]u  
bank overdraft 銀行透支   M++*AZ  
bankers acceptance 銀行承兌   Ot5 $~ o  
bankruptcy 破產   .hnGHX  
bearer 持票人   Z{&PKS  
beneficiary 受益人   u[y>DPPx  
bequest 遺產   yjc:+Y{5'  
bill 票據   >AV?g8B;  
bill of exchange 匯票   db4Ol=  
bill of lading 提單   ,Epg&)wC]  
bills discounted 貼現票據   5{VrzzOK}  
bills payable 應付票據   rJ K~kKG  
bills receivable 應收票據   sJ25<2/  
board of directors 董事會   Rax}r  
bonds 債券   oljl&tuQy  
bonus 紅利   Q lql(*  
book value 賬面價值   S-g`rTx  
bookkeeper 簿記員   (yn!~El3  
bookkeeping 簿記   IYb@@Jzo  
branch office general ledger 支店往來賬戶   XV]`?  
broker 經紀人   | \C{R  
brought down 接前   qVx0VR1:  
brought forward 接上頁   >cQ*qXI0  
budget 預算   =#SKN\4  
by-product 副產品   "3W!p+W  
by-product sales 副產品銷售   %#Fd0L  
capital 股本   0(h *<g:  
capital income 資本收益   e=QnGT*b5  
capital outlay 資本支出   UIIR$,XB  
capital stock 股本   ' w!o!_T6  
capital stock certificate 股票   ZoF\1C ^  
carried down 移後   P.=&:ay7?  
carried forward 移下頁   Hi|'  
cash 現金   rV54-K;`0  
cash account 現金賬戶   y;3vr1?  
cash in bank 存銀行現金   Xq 1n1_Z  
cash on delivery 交貨收款   -%NT)o  
cash on hand 庫存現金   xLPyV&j-  
cash payment 現金支付   :TxfkicN\  
cash purchase 現購   eZk [6H  
cash sale 現沽   7JQ5OC3  
cashier 出?#123;員   IX,/ZOZ|  
cashiers check 本票   o *S"`_  
certificate of deposit 存款單折   \M'b%  
certificate of indebtedness 借據   8(\Az5%  
certified check 保付支票   A !x"*  
certified public accountant 會計師   eOE7A'X  
charges 費用   ?yU|;my  
charge for remittances 匯水手續費   o'?Y0Wt  
charter 營業執照   -H#{[M8xX  
chartered accountant 會計師   p3qlVE  
chattles 動產   ]+{Cy\*kR  
check 支票   (G*--+Gn  
che stub 支票存根   YR=<xn;m.  
closed account 己結清賬戶   z+C>P4c-y&  
closing 結算   25NZIal<  
closing entries 結賬紀錄   80x %wCY`  
closing stock 期末存貨   pdngM8n  
closing the book 結賬   ]Jq1b210  
columnar journal 多欄日記賬   |.0/~Xy-  
combination 聯合   b,cA mZ  
commission 佣金   j]6Z*AxQ  
commodity 商品   jxm.x[1ki^  
common stock 普通股   -:h5Ky"  
company 公司   D: NBb!   
compensation 賠償   x;?4AJ{  
compound interest 複利   x}?y@.sn8  
consignee 承銷人   z;xp1t@  
consignment 寄銷   S`)KC-  
consignor 寄銷人   lc,{0$ 1<  
consolidated balance sheet 合併資產負債表   Kzb&aOw  
consolidated profit and loss account 合併損益表   VrD?[&2pE  
consolidation 合併   ;$wS<zp6  
construction cost 營建成本   \f}S Hh  
construction revenue 營建收入   . Zrt/;  
contract 合同   G^ZL,{  
control account 統制賬戶   P>+{}c}3I  
copyright 版權   ce0TQ  
corporation 公司   )O#]Wv r  
cost 成本   mVcpYyD|k  
cost accounting 成本會計   Xw(e@:  
cost of labour 勞工成本   mqrP0/sN  
cost of production 生產成本   Xp[[ xV|  
cost of manufacture 製造成本   ;EP7q[  
cost of sales 銷貨成本   RY8;bUSR  
cost price 成本價格   i/2OE&*O[  
credit 貸方   Cg |_) _w  
credit note 收款通知單   |FHeT*"  
creditor 債權人    ?}e8g  
crossed check 橫線支票   M`*B/Fh2  
current account 往來活期賬戶   3k`"%R.H  
current asset 流動資產   "WdGY*r  
current liability 流動負債   R] tHd=kf  
current profit and loss 本期損益   dQVV0)z  
debit 借方   &^Zo}F2V  
debt 債務   [ dpd-s  
debtor 債務人   BNw^ _j1  
deed 契據   f ?_Y dVZ  
deferred assets 遞延資產   (C={/waJ  
deferred liabilities 遞延負債   \bw71( Q  
delivery 交貨   pk%I98! Jy  
delivery expense 送貨費   A,ttn5Sh?  
delivery order 出貨單   ^>gRK*,  
demand draft 即期匯票   p+SFeUp  
demand note 即期票據   G(~d1%(  
demurrage charge 延期費   {a.{x+!5I-  
deposit 存款   0}2Uj>!i  
deposit slip 存款單   j#S>8: G  
depreciation 折舊   s-Q-1lKV,  
direct cost 直接成本   XaW@CW  
direct labour 直接人工   $qYtN`b,  
director 董事   ]:(> r&'  
discount 折扣   gdT3,8`#[  
discount on purchase 進貨折扣   Ir|Q2$W2^c  
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