[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。   u6$fF=  
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acceptance 承兌   r^q@rL>   
account 賬戶   [r<lAS{ .  
accountant 會計員   ku&IVr%  
accounting 會計   2:Zb'Mj  
accounting system 會計制度   d>VerZZU  
accounts payable 應付賬款   u#ag|b/C:  
accounts receivable 應收賬款   oX8e}  
accumulated profits 累積利益   ~f;d3dJ]/  
adjusting entry ?#123;整記錄   2a3i]e5Kt  
adjustment ?#123;整   DgGGrV`  
administration expense 管理費用   7`thM/fN  
advances 預付   E0o=  
advertising expense 廣告費   E}00y%@*J  
agency 代理   \J.PrE'(}  
agent 代理人   UPfH~H[1)  
agreement 契約   .r[kNh@ b%  
allotments 分配數   )u7y.o  
allowance 津貼   $2~I-[  
amalgamation 合併   Mnn\y Tblp  
amortization 攤銷   tl !o;`W  
amortized cost 應攤成本   YQ:FBj  
annuities 年金   VK5|w:  
applied cost 已分配成本   @rB!47!  
applied expense 已分配費用   z GhJ  
applied manufacturing expense 己分配製造費用   i?.MD+f8  
apportioned charge 攤派費用   %ZDo;l+<F6  
appreciation 漲價   `%SFu  
article of association 公司章程   }uz*6Z(S  
assessment 課稅   KU|dw^Yk  
assets 資產   o4^rE<vJ  
attorney fee 律師費   _VFl.U,   
audit 審計   dj3}Tjt  
auditor 審計員   }\!&3^I  
average 平均數   ZaIlo5  
average cost 平均成本   c!{v/zOz  
bad debt 壞賬   NifzZEX  
balance 餘額   RP?UKOc  
balance sheet 資產負債表   @zSI@Oq_  
bank account 銀行賬戶   #T &z`  
bank balance 銀行結存   'Y Bz?l
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bank charge 銀行手續費   38ChS.(  
bank deposit 銀行存款   y
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bank discount 銀行貼現   |j3mI\ANF  
bank draft 銀行匯票   7O84 R^!|2  
bank loan 銀行借款   (,z0 V+!  
bank overdraft 銀行透支   y9kydu#q  
bankers acceptance 銀行承兌   ?fr -5&,  
bankruptcy 破產   Ou/JN+2A  
bearer 持票人   ~M7 J{hK  
beneficiary 受益人   X458%)G!(K  
bequest 遺產   }D02*s  
bill 票據   ^@5#jS2  
bill of exchange 匯票   kGR5!8$z  
bill of lading 提單   \D
}K{P  
bills discounted 貼現票據   MBXja#(k  
bills payable 應付票據   J\VG/)E  
bills receivable 應收票據   U>PF#@ C/  
board of directors 董事會   !*JE%t  
bonds 債券   WP{!|d&  
bonus 紅利   u2%/</]h  
book value 賬面價值   x=7hOI5u  
bookkeeper 簿記員   -b'93_ZTu:  
bookkeeping 簿記   gBB S}HF  
branch office general ledger 支店往來賬戶   9)N/J\b  
broker 經紀人   R
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brought down 接前   8#b>4Dx  
brought forward 接上頁   f-!t31?XK  
budget 預算   =iF}41a  
by-product 副產品   rWzw7T~  
by-product sales 副產品銷售   HMDQEd;  
capital 股本   g|L" |Q  
capital income 資本收益   YbjeM6#E  
capital outlay 資本支出   0].*eM  
capital stock 股本   s"G;rcS}#  
capital stock certificate 股票    (o`"s~)  
carried down 移後   2@ 4^ 81
 
carried forward 移下頁   :y#KR\T1  
cash 現金   B^`'2$3  
cash account 現金賬戶   doM}vh)6  
cash in bank 存銀行現金   QJ1_LJ4)a  
cash on delivery 交貨收款   E{_$C!.  
cash on hand 庫存現金   =73""ry  
cash payment 現金支付   u7R:7$H  
cash purchase 現購   ^D`ARH  
cash sale 現沽   l'h[wwEXm{  
cashier 出?#123;員   :"BZK5{8  
cashiers check 本票   g_{hB5N](7  
certificate of deposit 存款單折   V0yQ  
certificate of indebtedness 借據   cEzWIS?pp\  
certified check 保付支票   5T]GyftFV  
certified public accountant 會計師   --Dd'  
charges 費用   e]N?{s   
charge for remittances 匯水手續費   ~bL^&o(W  
charter 營業執照   7/^`y')  
chartered accountant 會計師   n$>E'oG2t  
chattles 動產   :i'jQ<|wZN  
check 支票   NKae~ 1b  
che stub 支票存根   J*@(rb#G  
closed account 己結清賬戶   PP{2{  
closing 結算    =FZt
 
closing entries 結賬紀錄   OFS`?>  
closing stock 期末存貨   E*rnk4Y  
closing the book 結賬   %*4
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columnar journal 多欄日記賬   tTa" JXG  
combination 聯合   JUBihw4  
commission 佣金   sA6Ku(9  
commodity 商品   sR%,l  
common stock 普通股   B/@9.a.c  
company 公司   ^'"sFEV7RN  
compensation 賠償   6OeRBD&  
compound interest 複利   |cZKj|0>  
consignee 承銷人   {-X8MisI  
consignment 寄銷   \gd.Bl
 
consignor 寄銷人   n|,kL!++.  
consolidated balance sheet 合併資產負債表   6wV{}K^0  
consolidated profit and loss account 合併損益表   q r12"H  
consolidation 合併   ]F&<{\:_}  
construction cost 營建成本   F,B,D^WD  
construction revenue 營建收入   bY6y)l  
contract 合同   DFvLCGkDk  
control account 統制賬戶   q!l[^t|;  
copyright 版權   mRIW9V  
corporation 公司   G(piq4D  
cost 成本   !M]_CPh]  
cost accounting 成本會計   4BSSJ@ z  
cost of labour 勞工成本   v&CKtk!3{  
cost of production 生產成本   w`~j(
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cost of manufacture 製造成本   )KvQaC  
cost of sales 銷貨成本   71GLqn?  
cost price 成本價格   g2 dvs  
credit 貸方   ?cQ  
credit note 收款通知單   7.O1 ~-  
creditor 債權人   lqC a%V  
crossed check 橫線支票   <{\U
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current account 往來活期賬戶   Q+4
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current asset 流動資產   ;D5B$ @W>  
current liability 流動負債   <fY<.X  
current profit and loss 本期損益   E%L]ifA9!  
debit 借方   8YI.f  
debt 債務   V+A1O k)  
debtor 債務人   H^s@qh)L  
deed 契據   GvQ|+vC  
deferred assets 遞延資產   #vN\]e  
deferred liabilities 遞延負債   w+vYD2a  
delivery 交貨   G:qkk(6_#  
delivery expense 送貨費   f#xqu+)Z  
delivery order 出貨單   @nN+F,phx  
demand draft 即期匯票   dOY+| P\  
demand note 即期票據   ],%}}UN  
demurrage charge 延期費   HaeF`gI^Ee  
deposit 存款   3mWd?!+m=  
deposit slip 存款單   ?k4O)?28  
depreciation 折舊   Q$iGpTL  
direct cost 直接成本   ,wmPK;j  
direct labour 直接人工   Mnpb".VU#T  
director 董事   6ju+#]T  
discount 折扣   cm]D"GFLY  
discount on purchase 進貨折扣   *(&,&$1K  
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