[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。   t'qL[
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acceptance 承兌   X]j)+DX>  
account 賬戶   U>qHn'M  
accountant 會計員   :z"!kzdJ  
accounting 會計   DocbxB={I  
accounting system 會計制度   cu9Qwm  
accounts payable 應付賬款   M4f;/`w  
accounts receivable 應收賬款   eny/ fm  
accumulated profits 累積利益   :' #\  
adjusting entry ?#123;整記錄   J>0b1  
adjustment ?#123;整   ).412I  
administration expense 管理費用   1}m3;  
advances 預付   _=f=fcl  
advertising expense 廣告費   $K}DB N; 4  
agency 代理   8F5|EpB9M  
agent 代理人   qv2!grp]*W  
agreement 契約   Yc Q=v
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allotments 分配數   ?;ukvD  
allowance 津貼   K >tf,  
amalgamation 合併   #(;<-7M2  
amortization 攤銷   $9!D\N,}]C  
amortized cost 應攤成本   }M>rE  
annuities 年金   "9y( }   
applied cost 已分配成本   ~eh0[mF^]  
applied expense 已分配費用   r|<DqTc6l  
applied manufacturing expense 己分配製造費用   Bik*b)9y2  
apportioned charge 攤派費用   VRng=,  
appreciation 漲價   TV59(bG.2  
article of association 公司章程   *<4Em{rZ5  
assessment 課稅   "?}uQ5f  
assets 資產   .)XP\m\  
attorney fee 律師費   cDEJk?3+  
audit 審計   ?V(^YFzZ  
auditor 審計員   Q\Kx"Y3i  
average 平均數   AG6K daJ  
average cost 平均成本   ^_+XDO  
bad debt 壞賬   ;\;M =&{}  
balance 餘額   ,yMU@Vg  
balance sheet 資產負債表   yx{3J  
bank account 銀行賬戶   ;T+pu>)  
bank balance 銀行結存   .3qu9eP  
bank charge 銀行手續費   W !}{$  
bank deposit 銀行存款   =<z.mzqu5  
bank discount 銀行貼現   Cr ?4Ngw  
bank draft 銀行匯票   xG2+(f#C1  
bank loan 銀行借款   l{c]p-  
bank overdraft 銀行透支   ^]C&tG0 !  
bankers acceptance 銀行承兌   _~'+Qe_o$5  
bankruptcy 破產   Qeq5gN]  
bearer 持票人   @p=
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beneficiary 受益人   ,zTb<g  
bequest 遺產   _banp0ywS  
bill 票據   C(T;>if0NH  
bill of exchange 匯票   (7FW9X;  
bill of lading 提單   @Yw,nQE)b  
bills discounted 貼現票據   Kn;D?ioY  
bills payable 應付票據   [V8fu qE>  
bills receivable 應收票據   ecJ 6  
board of directors 董事會   *LC+ PZV@  
bonds 債券   TtD@'QXq  
bonus 紅利   AV8T  
book value 賬面價值   a,t``'c;  
bookkeeper 簿記員   g| <wyt[  
bookkeeping 簿記   _6@hTe n`  
branch office general ledger 支店往來賬戶   ^D^JzEy'?C  
broker 經紀人   ^eYqll /U  
brought down 接前   `6Qdfmk=  
brought forward 接上頁   sZgRt  
budget 預算   zSvgKmNY  
by-product 副產品   B$Z3+$h fF  
by-product sales 副產品銷售   /t<@"BoV  
capital 股本   Z;Rp+X  
capital income 資本收益   2S3lsp5!  
capital outlay 資本支出   LjFqZrH  
capital stock 股本   U:6W+p8  
capital stock certificate 股票   7xo4-fIuT  
carried down 移後   lq:}0<k  
carried forward 移下頁   &)F*@C-  
cash 現金   -5l6&Y   
cash account 現金賬戶   #zUXyT#X  
cash in bank 存銀行現金   rZPT89M6  
cash on delivery 交貨收款   bAk&~4Y_"  
cash on hand 庫存現金   wd@aw/  
cash payment 現金支付   3-Dt[0%{  
cash purchase 現購   4M&`$Wim  
cash sale 現沽   S{Hx]\  
cashier 出?#123;員   2L_6x<u'  
cashiers check 本票    Qe"pW\  
certificate of deposit 存款單折   #%@*p,xh  
certificate of indebtedness 借據   /2M.~3gQ  
certified check 保付支票   d@0Kr5_  
certified public accountant 會計師   ;^Sr"v6r>u  
charges 費用   ma$Prd  
charge for remittances 匯水手續費   E`H$YS3o  
charter 營業執照   n(nBRCG)o  
chartered accountant 會計師   f ).1]~  
chattles 動產   ]j~"m
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check 支票   }ov&.,vQ  
che stub 支票存根   4F3x@H'  
closed account 己結清賬戶   $/1c= Y@  
closing 結算   spofLu.  
closing entries 結賬紀錄   y7i%W4  
closing stock 期末存貨   F(#rQ_z]  
closing the book 結賬   Fk;oE'"D  
columnar journal 多欄日記賬   Il@Y|hK  
combination 聯合   Si9Z>MR  
commission 佣金   7r+g8+4  
commodity 商品   X;F?:Iw\  
common stock 普通股   U!%!m'  
company 公司   >N\0"F7.  
compensation 賠償   j;_c+w!P  
compound interest 複利   |]Z:&[D]i  
consignee 承銷人   yV3^Qtb!  
consignment 寄銷   /y7M lU9  
consignor 寄銷人    8@{OR"Ec  
consolidated balance sheet 合併資產負債表   tj]9~eJ-  
consolidated profit and loss account 合併損益表   e^YHJ>@  
consolidation 合併   <!$:8ls  
construction cost 營建成本   "N:XzG  
construction revenue 營建收入   @;xMs8@  
contract 合同   R:JX<Ba  
control account 統制賬戶   &0TVi  
copyright 版權   pu!dqF<  
corporation 公司   G!8Z~CPF  
cost 成本   kL7#W9  
cost accounting 成本會計   49Df?sx  
cost of labour 勞工成本   ~1m2#>  
cost of production 生產成本   ;VO.!5W@eg  
cost of manufacture 製造成本   uV-' ~8  
cost of sales 銷貨成本   -"Y{$/ B  
cost price 成本價格   ]u-]'P  
credit 貸方  
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credit note 收款通知單   +#b:d=v!  
creditor 債權人   z)XRx:YU;$  
crossed check 橫線支票   xCzebG["  
current account 往來活期賬戶   H_!4>G@  
current asset 流動資產   B{oU,3U>  
current liability 流動負債   ]nQt>R p_  
current profit and loss 本期損益   } 7G8|54t  
debit 借方   =K&\E2kA4  
debt 債務   RO0>I8c1c  
debtor 債務人   cw&Hgjj2  
deed 契據   wi8Yl1p]!z  
deferred assets 遞延資產   =Cv/Y%D
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deferred liabilities 遞延負債   HIGq%m=-x  
delivery 交貨   bsxTqJ  
delivery expense 送貨費   1iL'V-y  
delivery order 出貨單   gx03xPeu  
demand draft 即期匯票   q'oMAMf}  
demand note 即期票據   gef6pfV  
demurrage charge 延期費   '6$*YN&5  
deposit 存款   ]Ni$.@Hu$  
deposit slip 存款單   2M)]!lYy  
depreciation 折舊   }7{t^>;D  
direct cost 直接成本   k"kJ_(  
direct labour 直接人工   NVIK>cT6  
director 董事   wiOgyMdx  
discount 折扣   :RSz4   
discount on purchase 進貨折扣   !@u>A_  
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