[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。   q Ho Hh  
j+q)  
acceptance 承兌   oe3=QE  
account 賬戶   ]w$cqUhM  
accountant 會計員   >ZeARCf"f  
accounting 會計   WiQVZ{  
accounting system 會計制度   UWK|_RT6SA  
accounts payable 應付賬款   x ju* zmu  
accounts receivable 應收賬款   {{>,c}O /  
accumulated profits 累積利益   }QQ 7jE  
adjusting entry ?#123;整記錄   #T{)y  
adjustment ?#123;整   )54a' Hp  
administration expense 管理費用   Qe4 % A  
advances 預付   N^PkSf[)h5  
advertising expense 廣告費   sX3qrRY  
agency 代理   ![fNlG!r  
agent 代理人   \ Y8 sIs  
agreement 契約   _iEnS4$A8  
allotments 分配數   ""|;5kJS4  
allowance 津貼   8t)gfSG  
amalgamation 合併   nD]M
gT  
amortization 攤銷   mE>{K  
amortized cost 應攤成本   q4G$I?4  
annuities 年金   d<HO~+9  
applied cost 已分配成本   V}7)>i$A  
applied expense 已分配費用   qbCU&G| )  
applied manufacturing expense 己分配製造費用   w:iMrQeJg  
apportioned charge 攤派費用   Hvy$DX|p  
appreciation 漲價   'jO8C2Th%  
article of association 公司章程   l?V#;  
assessment 課稅   +{m+aHk  
assets 資產   SD:`l<l  
attorney fee 律師費   AkdO:hVtG  
audit 審計   @uN+]e+3  
auditor 審計員   _8F;-7Sz  
average 平均數   jt: *Y  
average cost 平均成本   nHQ*#&$  
bad debt 壞賬   (!J;
g|58  
balance 餘額   ) j&khHD  
balance sheet 資產負債表   *QIYq  
bank account 銀行賬戶   J4U_utp  
bank balance 銀行結存   3/ uvw>$  
bank charge 銀行手續費   U
UZm]G+  
bank deposit 銀行存款   C&%NO;Ole  
bank discount 銀行貼現   %hw4IcWJ|  
bank draft 銀行匯票   8faT@J'e;  
bank loan 銀行借款   @Bjp7v:w  
bank overdraft 銀行透支   6A|XB3  
bankers acceptance 銀行承兌   L+T7Ge q  
bankruptcy 破產   l{ql'm  
bearer 持票人   55UPd#
E'  
beneficiary 受益人   BA@M>j6d  
bequest 遺產   q #7Nk)<.  
bill 票據   n9k
  
bill of exchange 匯票   pR=R{=}wV
 
bill of lading 提單   >,'guaa  
bills discounted 貼現票據   @,;h!vB*=  
bills payable 應付票據   O@W/s!&lFa  
bills receivable 應收票據   f8=qnY2j  
board of directors 董事會   W/WP }QM  
bonds 債券   A #m_w*  
bonus 紅利   I>vU
;xV\m  
book value 賬面價值   L:mE)Xq2  
bookkeeper 簿記員   % WXl*  
bookkeeping 簿記   Z(tO]tQE  
branch office general ledger 支店往來賬戶   4
g}r+!T  
broker 經紀人   Q=vo5)t   
brought down 接前   M8\/[R\  
brought forward 接上頁   :oC;.u<*8  
budget 預算   "xHK*  
by-product 副產品   /-m)  
by-product sales 副產品銷售   M"{*))O\-c  
capital 股本   %6^nb'l'C  
capital income 資本收益   lcy+2)+  
capital outlay 資本支出   ?u".*!%  
capital stock 股本   h6<i,1gQ1  
capital stock certificate 股票  
y;4g>m a0  
carried down 移後   ?p 4iXHE  
carried forward 移下頁   s'l|Ii  
cash 現金   tlg}"lY  
cash account 現金賬戶   l,(:~KH|  
cash in bank 存銀行現金   +~of#  
cash on delivery 交貨收款   Y8IC4:EO  
cash on hand 庫存現金   a.JjbFL  
cash payment 現金支付   CyHHV  
cash purchase 現購   ,L~aa?Nb-  
cash sale 現沽   re#]zc<  
cashier 出?#123;員   5 $$Cav  
cashiers check 本票   c+T`X?.j  
certificate of deposit 存款單折   YO?o$Hv16  
certificate of indebtedness 借據   UWS 91GN@  
certified check 保付支票   uV@'898%5  
certified public accountant 會計師   Fv$w:r]q6  
charges 費用   _/
cX!/"  
charge for remittances 匯水手續費   q@XJ,e1A  
charter 營業執照   *icaKy3  
chartered accountant 會計師   DTo"{!  
chattles 動產   matm>3n  
check 支票   *<SXzJ(  
che stub 支票存根   c(FGW7L
<  
closed account 己結清賬戶   iyr8*L\  
closing 結算   z j#<X  
closing entries 結賬紀錄   -b8SaLak  
closing stock 期末存貨   }U5$~,*p  
closing the book 結賬   $v
e$Sq  
columnar journal 多欄日記賬   Ex*{iJ;\  
combination 聯合   ;V ?(j3b[  
commission 佣金   "cly99
t  
commodity 商品   On!+7 is'  
common stock 普通股   ,WnZ^R/n  
company 公司   fl9VokAT  
compensation 賠償   :Aqt
PV'  
compound interest 複利   L\
c3D|  
consignee 承銷人   4oryTckS  
consignment 寄銷  
ePv`R'#  
consignor 寄銷人   T\6,@7  
consolidated balance sheet 合併資產負債表   QkD]9#Id&  
consolidated profit and loss account 合併損益表   #r?[@aJ  
consolidation 合併   )8}k.t>'s  
construction cost 營建成本   &?5)Jis:  
construction revenue 營建收入   _Ye.29  
contract 合同   7P*\|Sxk%  
control account 統制賬戶   H_x}-  
copyright 版權   c~OPH 0,  
corporation 公司   #8M^;4N>[  
cost 成本   .HqJ)OH  
cost accounting 成本會計   Ars*H,9>e  
cost of labour 勞工成本   xt"-Jmox  
cost of production 生產成本   kX}sDvP3  
cost of manufacture 製造成本   /dvr onG  
cost of sales 銷貨成本   i`];xNR'  
cost price 成本價格   n4 N6]W\5  
credit 貸方   ZHeq)5C ;f  
credit note 收款通知單   /Ix5`Q)  
creditor 債權人   &OXx\}>MW  
crossed check 橫線支票   6biR5&Y5U&  
current account 往來活期賬戶   nec}g
rA  
current asset 流動資產   _zzNF93Bn  
current liability 流動負債   VnB HQ.C  
current profit and loss 本期損益   NYG!\u\Rm  
debit 借方   5P\A++22Y  
debt 債務   h>cj RH?e  
debtor 債務人   F  Qk  
deed 契據   <}8G1<QZ'.  
deferred assets 遞延資產   L;{{P7  
deferred liabilities 遞延負債   2P@6Qe ?  
delivery 交貨   5_L,7\5#  
delivery expense 送貨費   K4]ZVMm/*  
delivery order 出貨單   83'+q((<  
demand draft 即期匯票   E?KPez  
demand note 即期票據   @H+L1H%9n  
demurrage charge 延期費   `l.bU3 C  
deposit 存款   .;ofRx<  
deposit slip 存款單   2g?q4e,  
depreciation 折舊   =ePX^J*M'  
direct cost 直接成本   l;R8"L:,p\  
direct labour 直接人工   d&Nji%Ej  
director 董事   IqsUtWSp  
discount 折扣   WDV=]D/OE  
discount on purchase 進貨折扣   Ct~j/.  
   V,'_BUl+x