[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。   Jr==Afx
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acceptance 承兌   gQCkoQi:j  
account 賬戶   ;Z%ysL A  
accountant 會計員   >| r
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accounting 會計   EL;IrtU  
accounting system 會計制度   nxA Y ]Q  
accounts payable 應付賬款   >t20GmmN  
accounts receivable 應收賬款   ^8a,gA
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accumulated profits 累積利益   &>ii2% 4  
adjusting entry ?#123;整記錄   g~S>_~WL  
adjustment ?#123;整   i-vhX4:bd  
administration expense 管理費用   K, WNM S  
advances 預付   D\jRF-z  
advertising expense 廣告費   m>yk4@a  
agency 代理   )
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agent 代理人   p3M)gH=N  
agreement 契約   ={o>g'  
allotments 分配數   b54<1\&  
allowance 津貼   7%c9 nY  
amalgamation 合併   N4}j,{#  
amortization 攤銷   No=Ig-It  
amortized cost 應攤成本   wm}6$n?Za  
annuities 年金   A|,\}9)4X[  
applied cost 已分配成本   .9#4qoM'  
applied expense 已分配費用   MS)#S&  
applied manufacturing expense 己分配製造費用   rp6Y&3p.  
apportioned charge 攤派費用   0m(/hK  
appreciation 漲價   ),(ejRP'r  
article of association 公司章程   f<= #WV  
assessment 課稅   O5CIK}A  
assets 資產   x$Ko
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attorney fee 律師費   x}[/A;N  
audit 審計   tKjPLi71  
auditor 審計員   '>^+_|2  
average 平均數   gYn1-/Z>I  
average cost 平均成本   5?r#6:(yI  
bad debt 壞賬   KJo[!|.  
balance 餘額   Ok/~E  
balance sheet 資產負債表   ID &Iz  
bank account 銀行賬戶   B$1e AwT9  
bank balance 銀行結存   ZSuUmCm  
bank charge 銀行手續費   E3<jH  
bank deposit 銀行存款   0?qXDO&~  
bank discount 銀行貼現   O8(;=exA  
bank draft 銀行匯票   @s}I_@  
bank loan 銀行借款   0(VH8@h`O  
bank overdraft 銀行透支   H$>D_WeJ  
bankers acceptance 銀行承兌   : ~"^st_[!  
bankruptcy 破產   OkGg4X|9  
bearer 持票人   }{[H@uhjH  
beneficiary 受益人   ^hv   
bequest 遺產   {mY<R`Ee  
bill 票據   6a[D]46y,2  
bill of exchange 匯票   6Xb\a^q  
bill of lading 提單   QU|{(
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bills discounted 貼現票據   'g$~ij ;x  
bills payable 應付票據   sesr`,m.,  
bills receivable 應收票據    T OdH  
board of directors 董事會   "#z4  
bonds 債券   )tl=tH/$  
bonus 紅利   \[Op:^S  
book value 賬面價值   mf=,6fx28  
bookkeeper 簿記員   060<wjX6  
bookkeeping 簿記   'C)^ hj.  
branch office general ledger 支店往來賬戶   M p:c.  
broker 經紀人   fQi7e5  
brought down 接前   M`Jj!  
brought forward 接上頁   r5%K2q{  
budget 預算   /Mb?dVwA  
by-product 副產品   izsAn"v  
by-product sales 副產品銷售   !/znovoD  
capital 股本   D-\\L[  
capital income 資本收益   E]WammX c  
capital outlay 資本支出   H$zjN8||"  
capital stock 股本    *>ju1f  
capital stock certificate 股票   pXL_`=3Q  
carried down 移後   j
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carried forward 移下頁   7m_Jb5  
cash 現金   LbOjKM^-  
cash account 現金賬戶   KT~J@];Fb  
cash in bank 存銀行現金   ,LKY?=T$z  
cash on delivery 交貨收款   1,=U^W.G  
cash on hand 庫存現金   an={h,  
cash payment 現金支付   QFU;\H/  
cash purchase 現購   uy)iB'st
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cash sale 現沽   {LYA?w^GT  
cashier 出?#123;員   htk5\^(X  
cashiers check 本票   GQhzQM1HS  
certificate of deposit 存款單折   ugcWFB5
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certificate of indebtedness 借據   !31v@v:)  
certified check 保付支票   jo{[*]Oa  
certified public accountant 會計師   i`Fg kABw  
charges 費用   6f,#O8]#5  
charge for remittances 匯水手續費   vT"T*FKh:  
charter 營業執照   :]iV*zo_
 
chartered accountant 會計師   pm$,B7Q`oO  
chattles 動產   N(q%|h<Z/=  
check 支票   *L7 ZyERs  
che stub 支票存根   Zm& X $U  
closed account 己結清賬戶   Os' 7h  
closing 結算   mG@xehH  
closing entries 結賬紀錄   -1d2Qed  
closing stock 期末存貨   e#JJd=  
closing the book 結賬   ?VS(W  
columnar journal 多欄日記賬   ' Z:FGSwT  
combination 聯合   9iGUE  
commission 佣金   rU`#3}s  
commodity 商品   Q+'mBi
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common stock 普通股   fC+<n{"C  
company 公司   ,!_$A}@0 ^  
compensation 賠償   GqBZWmAB  
compound interest 複利   z40uY]
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consignee 承銷人   w^EAk(77  
consignment 寄銷   Sx?IpcPSm  
consignor 寄銷人   ax0RtqtR&  
consolidated balance sheet 合併資產負債表   s9svuFb  
consolidated profit and loss account 合併損益表   uq~$HXd
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consolidation 合併   JYA$_T
  
construction cost 營建成本   "- @{ )  
construction revenue 營建收入   E7@0,9AU  
contract 合同   /=&HunaxI  
control account 統制賬戶   3<sYxA\?w  
copyright 版權   TbbtD"b?  
corporation 公司   37U x2t  
cost 成本   :td6Mywl  
cost accounting 成本會計   VSP6osX{  
cost of labour 勞工成本   jPU:&1(_ n  
cost of production 生產成本   4<g,L;pUU  
cost of manufacture 製造成本   )!J0e-T-8O  
cost of sales 銷貨成本   hi4#8W
 
cost price 成本價格   !PJD+SrG  
credit 貸方   kbS+3#+  
credit note 收款通知單   |LA@guN  
creditor 債權人   Wm\HZ9PN  
crossed check 橫線支票   19O /Q,9  
current account 往來活期賬戶   0J7)UqMf.  
current asset 流動資產   XMo#LS  
current liability 流動負債   c+$alwL~  
current profit and loss 本期損益   ?CIMez(h  
debit 借方   Bc3(xI'>J  
debt 債務   %K [_;8  
debtor 債務人   N GP}Z4  
deed 契據    Xr'Y[E[  
deferred assets 遞延資產   $?RxmWsP  
deferred liabilities 遞延負債   &?C% -"|c  
delivery 交貨   gFlUMfKh  
delivery expense 送貨費   <yzgZXxIaS  
delivery order 出貨單   7(c7-  
demand draft 即期匯票   W(U:D?e  
demand note 即期票據   @H[)U/.  
demurrage charge 延期費   )Zud|%L  
deposit 存款   aoj6/  
deposit slip 存款單   [yj-4v%u`  
depreciation 折舊   ~k>H4hV3  
direct cost 直接成本   WgX9k J  
direct labour 直接人工   @%Y$@Qb{  
director 董事   <^>O<P:v  
discount 折扣   0\ XG;KA  
discount on purchase 進貨折扣   bV c"'RQ  
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