[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。   9u"im+=:  
/C3=-Hp  
acceptance 承兌   =d( 6 )  
account 賬戶   Q/0;r{@Tq}  
accountant 會計員   A}[Lk#|n  
accounting 會計   =:9n+7~$  
accounting system 會計制度    3nR|*t;  
accounts payable 應付賬款   `(Ei-$ >U&  
accounts receivable 應收賬款   DHm$gk  
accumulated profits 累積利益   qH"0?<$9  
adjusting entry ?#123;整記錄   4}#*M2wb  
adjustment ?#123;整   sm\/wlbE  
administration expense 管理費用   (Z6[a{}1i  
advances 預付   f)N67z6  
advertising expense 廣告費   n |.- :Zy  
agency 代理   WE
T $H,  
agent 代理人   qdUlT*fw  
agreement 契約   o<T>G{XYB  
allotments 分配數   AGOK%[[Ws  
allowance 津貼   QAcvv 0Hv  
amalgamation 合併   y 0M&Bh  
amortization 攤銷   (?q]E$ @  
amortized cost 應攤成本   o3}12i S  
annuities 年金   PMkwY{.u  
applied cost 已分配成本   @AVx4,!>[  
applied expense 已分配費用   bNIT 1'v  
applied manufacturing expense 己分配製造費用   L'z?M]  
apportioned charge 攤派費用   M,y='*\M  
appreciation 漲價   4zfgtg(  
article of association 公司章程   "ve?7&G7U  
assessment 課稅   Cg)#B+  
assets 資產   ("mW=Ln  
attorney fee 律師費   2yeq2v  
audit 審計   4#4kfGoT  
auditor 審計員   + Y 3_)  
average 平均數   ed*=p l3.  
average cost 平均成本   UDuKG\_J<y  
bad debt 壞賬   z,/dYvT<  
balance 餘額   $W
` &7  
balance sheet 資產負債表   zM[WbB+"m  
bank account 銀行賬戶   1NJ*EzJ~?  
bank balance 銀行結存   5p"*nkF
 
bank charge 銀行手續費   LhV4 ^\+  
bank deposit 銀行存款   x-Xb4?{  
bank discount 銀行貼現   (;Lz`r'  
bank draft 銀行匯票   9YB~1M  
bank loan 銀行借款   ^JYR^X>_  
bank overdraft 銀行透支   q_HD`tW  
bankers acceptance 銀行承兌   Zj`eR\7~  
bankruptcy 破產   c WK@O>  
bearer 持票人   )?Jj#HtW  
beneficiary 受益人   @0B<b7Jv  
bequest 遺產   EKwS~G.b!  
bill 票據   s?OGB}  
bill of exchange 匯票   (Grj_p6O  
bill of lading 提單   zse!t  
bills discounted 貼現票據   Q"Q|]f*  
bills payable 應付票據   ?V
*>4A  
bills receivable 應收票據   y"7TO#  
board of directors 董事會   t*Lo;]P  
bonds 債券   r@s, cCK9?  
bonus 紅利   P\SD_8  
book value 賬面價值   tDIzn`$z  
bookkeeper 簿記員   li NPXS+  
bookkeeping 簿記   Y^3tk}yru  
branch office general ledger 支店往來賬戶   | b@?]M  
broker 經紀人   oqE h_[.  
brought down 接前   `.[hOQ7
 
brought forward 接上頁   7"8HlOHA  
budget 預算   EXb{
/4  
by-product 副產品   /<|J\G21  
by-product sales 副產品銷售   azOp53zR  
capital 股本   f_;3 |i  
capital income 資本收益   xB9^DURr\  
capital outlay 資本支出   H
i.JL  
capital stock 股本   P[gk9{sv  
capital stock certificate 股票   {L<t6A  
carried down 移後   S :(1=@  
carried forward 移下頁   |L]dJ<  
cash 現金   1 4(?mM3   
cash account 現金賬戶   :4)mv4Q  
cash in bank 存銀行現金   @X4;fd  
cash on delivery 交貨收款   paMw88*u  
cash on hand 庫存現金   E 8,53$  
cash payment 現金支付   F
VF:1DT  
cash purchase 現購   lzm9ClkfH  
cash sale 現沽   D8Ni=.ALL  
cashier 出?#123;員   eZ ]6Q  
cashiers check 本票   i<=@7W  
certificate of deposit 存款單折   _#N~$   
certificate of indebtedness 借據   cH2 nG:H  
certified check 保付支票   \a|gzC1
G  
certified public accountant 會計師   8U\ +b?}  
charges 費用   D(Xv shQ  
charge for remittances 匯水手續費   a&Z|3+ZA  
charter 營業執照   R`s /^0  
chartered accountant 會計師   Snh\Fgdz  
chattles 動產   Of:e6N  
check 支票   ugMJ}IGq  
che stub 支票存根   Uv%"45&7  
closed account 己結清賬戶   u&pLF%'EQ  
closing 結算   z!RA=]3h  
closing entries 結賬紀錄   tK8
\Ib J  
closing stock 期末存貨   _VY]  
closing the book 結賬   sy> Pn  
columnar journal 多欄日記賬   ^Jc~G~x4*  
combination 聯合   C,fIwqOr3  
commission 佣金   1b_->_9  
commodity 商品   G%'h'AV"  
common stock 普通股   #uey1I@"9  
company 公司   0*t
EuJ7   
compensation 賠償   ",~3&wx  
compound interest 複利   pCpj#+|_)  
consignee 承銷人  
!4*@H  
consignment 寄銷   S!.xmc\  
consignor 寄銷人   V(w[`^I>~  
consolidated balance sheet 合併資產負債表   egP3q5~  
consolidated profit and loss account 合併損益表  
jp[QA\  
consolidation 合併   ,pAMQ5  
construction cost 營建成本   4&`66\p;  
construction revenue 營建收入   tgrQ $Yjk  
contract 合同   "rAm6b-`  
control account 統制賬戶   [Q^kO;  
copyright 版權   2<B+ID3qv  
corporation 公司   a"WnBdFZ  
cost 成本   @ br%:Nt  
cost accounting 成本會計   UejG$JyHP  
cost of labour 勞工成本   [5m;L5  
cost of production 生產成本   (:[ ><-h.  
cost of manufacture 製造成本   4J I;NN  
cost of sales 銷貨成本   %|-Rh^H[JK  
cost price 成本價格   -3w? y  
credit 貸方   qBCZ)JEN#U  
credit note 收款通知單   qqkZbsN  
creditor 債權人   2\s-4H| q  
crossed check 橫線支票    *riGi  
current account 往來活期賬戶   T /]ayc:  
current asset 流動資產   ,t)mCgbcO  
current liability 流動負債   QQrvT,]  
current profit and loss 本期損益    ^[id
8  
debit 借方   6qHo$#iT  
debt 債務   @aj"12  
debtor 債務人   2;kab^iv'  
deed 契據   x80~j(uVf  
deferred assets 遞延資產   8PQ$X2)  
deferred liabilities 遞延負債   PE4{;|a }  
delivery 交貨   e?f[t*td  
delivery expense 送貨費   }[75`pC~O  
delivery order 出貨單   [
n< U>up  
demand draft 即期匯票   Xf#;GYO|2  
demand note 即期票據   g5T~%t5lo  
demurrage charge 延期費   xQmk2S` y  
deposit 存款   :X;8 $.z  
deposit slip 存款單   _~_Hup  
depreciation 折舊   H
M76%9!  
direct cost 直接成本   b
k>M4l61  
direct labour 直接人工   g@1MImc'!  
director 董事   }. ,xhF[  
discount 折扣   *XNvb ^<  
discount on purchase 進貨折扣   n P69W  
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