[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。   8W#/=X
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MP(R2y  
acceptance 承兌   hEi]-N\X  
account 賬戶   1 0lvhzU  
accountant 會計員   veAg?N<c p  
accounting 會計   k{;"Aj:iL  
accounting system 會計制度   oGM Ls  
accounts payable 應付賬款   %@#+Xpa+  
accounts receivable 應收賬款   (4cWq!ax<$  
accumulated profits 累積利益   91qk0z`N  
adjusting entry ?#123;整記錄   #qrZ(,I@n  
adjustment ?#123;整   '9c`[^  
administration expense 管理費用   ^E\{&kaUp  
advances 預付   u~[HC)4(0  
advertising expense 廣告費   11[[HkX@  
agency 代理   ig<Eyr  
agent 代理人   I_6N Y,dF  
agreement 契約   $}V<Um  
allotments 分配數   4e~
^G  
allowance 津貼   eQu%TZ(x-$  
amalgamation 合併   [Oen{c
9A  
amortization 攤銷   )b`Xc+{>  
amortized cost 應攤成本   "[2CV!_  
annuities 年金   I=o[\?u*_  
applied cost 已分配成本   BZejqDr*  
applied expense 已分配費用   `b
T!_Ru  
applied manufacturing expense 己分配製造費用   rt%?K.S/  
apportioned charge 攤派費用   ;*1bTdB5a  
appreciation 漲價   &[:MTK?x!  
article of association 公司章程   Rt:k4Q
 
assessment 課稅   mR@|]T  
assets 資產   \95qH,w)T  
attorney fee 律師費   =M'M/vKD  
audit 審計   4 AZ~<e\  
auditor 審計員   /_<`#?5T(
 
average 平均數   1+6:K._C(m  
average cost 平均成本   :f%FM&b  
bad debt 壞賬   =y-L'z&r  
balance 餘額   IhnHNY]<g  
balance sheet 資產負債表   b~fX=!M  
bank account 銀行賬戶   Lh3>xZy"-z  
bank balance 銀行結存   %|E'cdvkX  
bank charge 銀行手續費   Mx{VN P  
bank deposit 銀行存款   ^ CVhV  
bank discount 銀行貼現   ?T=]? [  
bank draft 銀行匯票   J@D5C4>i  
bank loan 銀行借款   !$Aijd s5  
bank overdraft 銀行透支   ie|I*;#  
bankers acceptance 銀行承兌   RapHE; <  
bankruptcy 破產   U<,@u,_Ja  
bearer 持票人   u$ [R>l9  
beneficiary 受益人   K*iy^}  
bequest 遺產   AzAD76iNv  
bill 票據   ?&;d#z*4  
bill of exchange 匯票   R}Pw#*B  
bill of lading 提單   ^2f'I iE  
bills discounted 貼現票據   hoY.2 B_  
bills payable 應付票據   +v4P9V|s  
bills receivable 應收票據   \{r-e  
board of directors 董事會   h/~:}Bof  
bonds 債券   n,sf$9"  
bonus 紅利   {Hncm  
book value 賬面價值   ?_mcg8A@@*  
bookkeeper 簿記員   Y<|!)JLB2  
bookkeeping 簿記   - s[=$pDU  
branch office general ledger 支店往來賬戶   HR)Dz~Obw  
broker 經紀人   pRI<L'  
brought down 接前   3jF#f'*  
brought forward 接上頁   /2}o:vLj  
budget 預算   r/v'h@  
by-product 副產品   0#(K}9T)  
by-product sales 副產品銷售   L9tjHC]
 
capital 股本   &y` MDyXz  
capital income 資本收益   A4LGF  
capital outlay 資本支出   dFY]~_P472  
capital stock 股本   RC
7|@a  
capital stock certificate 股票   GMmz`O XN  
carried down 移後   9~+A<X]Hd  
carried forward 移下頁   w-2&6o<n-  
cash 現金   pR_cI]{=SA  
cash account 現金賬戶   )|;*[S4  
cash in bank 存銀行現金   \zj _6Os  
cash on delivery 交貨收款   x._IP,vRx^  
cash on hand 庫存現金   %Q]u_0P
*  
cash payment 現金支付   @L^Fz$S
x  
cash purchase 現購   rZRcy9$y>  
cash sale 現沽   { 3``To$  
cashier 出?#123;員   !0ly1T 9  
cashiers check 本票   HI/]s^aL  
certificate of deposit 存款單折    !sda6?&  
certificate of indebtedness 借據   6#~"~WfPQ  
certified check 保付支票   O%)@> 5#S  
certified public accountant 會計師   .G[y^w)w}  
charges 費用   Pn@k)g  
charge for remittances 匯水手續費   oI=7X*B9  
charter 營業執照   '\%c "?  
chartered accountant 會計師   gfE<XrG  
chattles 動產   2 qRXA  
check 支票   ^l1tQnj)7  
che stub 支票存根   KTn,}7vZ  
closed account 己結清賬戶   =`2nv0%2  
closing 結算   vW4~\]  
closing entries 結賬紀錄   [?3*/*V  
closing stock 期末存貨   >cwyb9;!kK  
closing the book 結賬   }.Eq_wP<  
columnar journal 多欄日記賬   QS2J271E}  
combination 聯合   =PHl|^  
commission 佣金   /64jO?mp  
commodity 商品   R'a%_sACj>  
common stock 普通股   "=4`RM  
company 公司   [vki^M5i|Z  
compensation 賠償   u#5/s8  
compound interest 複利   Z=%+U _,  
consignee 承銷人   d q=>-^o  
consignment 寄銷   `x:znp}'  
consignor 寄銷人   MLg<YL  
consolidated balance sheet 合併資產負債表   ps0wN%tA  
consolidated profit and loss account 合併損益表   _3$@s{k-TI  
consolidation 合併   \~xI#S@  
construction cost 營建成本   8Ml&lfn_8  
construction revenue 營建收入   .(o]d{ '-}  
contract 合同   g-'y_'%0G  
control account 統制賬戶   =jD[A>3I  
copyright 版權   C("PCD   
corporation 公司   b ABx'E  
cost 成本   0z?b5D;  
cost accounting 成本會計   %VYQz)yW  
cost of labour 勞工成本   5zJkPki  
cost of production 生產成本   BqZ^I eC$  
cost of manufacture 製造成本   70_T;K6  
cost of sales 銷貨成本   Rf@D]+v  
cost price 成本價格   $mm =$.  
credit 貸方   ?7-#iC`  
credit note 收款通知單   8xhXS1  
creditor 債權人   R_h(Z{d  
crossed check 橫線支票   1A^iUC5)  
current account 往來活期賬戶   &_FNDJ>MCk  
current asset 流動資產   bb;fV  
current liability 流動負債   -Hzn7L  
current profit and loss 本期損益   || ?B1  
debit 借方   zjgK78!<  
debt 債務   1wUZ 0r1'  
debtor 債務人   ulFU(%&  
deed 契據   O;M_?^ 'W  
deferred assets 遞延資產   6QdNGpN  
deferred liabilities 遞延負債   A/N*Nc  
delivery 交貨   XuJwZN!(  
delivery expense 送貨費   20m6-rkI<}  
delivery order 出貨單   6 h>8^l  
demand draft 即期匯票   LLmgk"  
demand note 即期票據   :NU-C!eT  
demurrage charge 延期費   ]i*q*]x2u  
deposit 存款   "M6a_rZ2W  
deposit slip 存款單   ^vm[`M  
depreciation 折舊   G B!3` A%&  
direct cost 直接成本   hM E|=\  
direct labour 直接人工   ub6\m=Y7  
director 董事   sb4)@/Q7j  
discount 折扣   ih`/1n  
discount on purchase 進貨折扣   %Hv$PsS J  
   $m/-E#I#Z