[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。   x)THeH@  
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acceptance 承兌   bkLm]n3  
account 賬戶   hi`\3B  
accountant 會計員   -P(q<T2MV'  
accounting 會計   )O#>ONm^  
accounting system 會計制度   a}hpcr({?  
accounts payable 應付賬款   az?B'|VX  
accounts receivable 應收賬款   2}b1PMpZG  
accumulated profits 累積利益   2\CFt;fk  
adjusting entry ?#123;整記錄   daGGgSbh  
adjustment ?#123;整   t?QR27cs$  
administration expense 管理費用   $X9-0-  
advances 預付   $X WJxQRUv  
advertising expense 廣告費   st +X~;PX*  
agency 代理   {%N*AxkvId  
agent 代理人   
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agreement 契約   Ip
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allotments 分配數   )l\BZndf  
allowance 津貼   dAm(uJ  
amalgamation 合併   `.#e4 FBW  
amortization 攤銷   ?h<I:[oZ  
amortized cost 應攤成本   hz>&E,<8q  
annuities 年金   Uj(,
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applied cost 已分配成本   UqsVqi h(  
applied expense 已分配費用   \3O# H  
applied manufacturing expense 己分配製造費用   <&t^&6k  
apportioned charge 攤派費用   neoT\HV  
appreciation 漲價   K0g<11}(Yg  
article of association 公司章程   y4C _G?  
assessment 課稅   ,fT5I6l  
assets 資產   iRPt0? $  
attorney fee 律師費   '<^%>R2  
audit 審計   4IG'Tm  
auditor 審計員   y9=/kFPRm  
average 平均數   vM RM/.  
average cost 平均成本   <fJoHS  
bad debt 壞賬   /IxMRi=  
balance 餘額   y4/>3tz;  
balance sheet 資產負債表   _`+ !,kG[  
bank account 銀行賬戶   @j K7bab:  
bank balance 銀行結存   :05>~bn>pC  
bank charge 銀行手續費   V=H87^b  
bank deposit 銀行存款   `-hFk88  
bank discount 銀行貼現   H/|Mq#K  
bank draft 銀行匯票   `2o/W]SSk  
bank loan 銀行借款   $83 TA><a  
bank overdraft 銀行透支   ull
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bankers acceptance 銀行承兌   S"!nM]2L  
bankruptcy 破產   94 H\,}i8  
bearer 持票人   J
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beneficiary 受益人   ^}ngbDn  
bequest 遺產   )U6T]1  
bill 票據   9mEC|(m*WK  
bill of exchange 匯票   g|9'Lk  
bill of lading 提單   zbOEF  
bills discounted 貼現票據   +w?RW^:Q=  
bills payable 應付票據   c]P`U(q9TV  
bills receivable 應收票據   p,* rVz[Y  
board of directors 董事會   nBgksB*A  
bonds 債券   J)
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bonus 紅利   Q$iYhR  
book value 賬面價值   $A`D p{e"  
bookkeeper 簿記員   JpvE c!cli  
bookkeeping 簿記   b%2+g<UKh  
branch office general ledger 支店往來賬戶   l5b? 'L  
broker 經紀人   (%rO'X  
brought down 接前   *8CI'U X  
brought forward 接上頁   7M=LyrO  
budget 預算   .RxH-]xk  
by-product 副產品   )(oRJu)y  
by-product sales 副產品銷售   ]E .+)>  
capital 股本   : P>Wd3m  
capital income 資本收益   OxqK}%=Bw  
capital outlay 資本支出   fil '._  
capital stock 股本   ^w5`YI4<  
capital stock certificate 股票   zqh.U@  
carried down 移後   U;<07 aMj  
carried forward 移下頁   Smzy EMT
 
cash 現金   h2#G  
cash account 現金賬戶   qgbp-A!2zF  
cash in bank 存銀行現金   bF;g.-.2  
cash on delivery 交貨收款   <5?.s< y$"  
cash on hand 庫存現金   (]n^_G#-$  
cash payment 現金支付   I'{-T=R-q  
cash purchase 現購  
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cash sale 現沽   /~yk  
cashier 出?#123;員   ~5<-&Dyp
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cashiers check 本票   9^h0D}#@  
certificate of deposit 存款單折   ~4S@kYe{3K  
certificate of indebtedness 借據   3qR%Mf'  
certified check 保付支票   &k*sxW'  
certified public accountant 會計師   "a %5on  
charges 費用   ?B3   
charge for remittances 匯水手續費   vY&[=2=  
charter 營業執照   FGo{6'K(:  
chartered accountant 會計師   PTfTT_t  
chattles 動產   I&^B
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check 支票   H(GWC[tv  
che stub 支票存根   Hy`Ee7>  
closed account 己結清賬戶   e~w-v"'  
closing 結算   d%FD=wm  
closing entries 結賬紀錄   owHhlS{  
closing stock 期末存貨   r9G}[#DO  
closing the book 結賬   atRWKsY<  
columnar journal 多欄日記賬   ys`"-o[*  
combination 聯合   #!(OTeL  
commission 佣金   +L D\~dcV+  
commodity 商品   't'~p#$,F  
common stock 普通股   [}Vne;V  
company 公司   ejP273*ah  
compensation 賠償   = s^KZV  
compound interest 複利   ltRvNXx+]  
consignee 承銷人   $Tci_(V=F  
consignment 寄銷   q^NI  
consignor 寄銷人   7< ;87t]]  
consolidated balance sheet 合併資產負債表   is@8x!c  
consolidated profit and loss account 合併損益表   u hW@ Y+  
consolidation 合併   ;LSdY}*%0  
construction cost 營建成本   C\#E1\d  
construction revenue 營建收入   Wm_:1~  
contract 合同   QS.t_5<U  
control account 統制賬戶   Q'
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copyright 版權   X/Umfci  
corporation 公司   y^pzqv  
cost 成本   \1x<bx/1  
cost accounting 成本會計   ,?s3%<\2   
cost of labour 勞工成本   =s3
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cost of production 生產成本   Z<+Ip j
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cost of manufacture 製造成本   5R"My^G  
cost of sales 銷貨成本   >~C*m `#  
cost price 成本價格   $]O;D~
 
credit 貸方    zE$KU$  
credit note 收款通知單   7&-i :2  
creditor 債權人   3zi(|B[,?  
crossed check 橫線支票   Reci:T(_  
current account 往來活期賬戶   mhTi{t_fHM  
current asset 流動資產   8:s" ^YLN  
current liability 流動負債   ]3UEju8$  
current profit and loss 本期損益   ^=kUNyY  
debit 借方   Wc]L4
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debt 債務   cbsU!8
 
debtor 債務人   c ~j")o  
deed 契據   aNn\URR  
deferred assets 遞延資產   Npu#.)G  
deferred liabilities 遞延負債   kC~\D?8E=  
delivery 交貨   :f1Q0klwP  
delivery expense 送貨費   lI#Ap2@  
delivery order 出貨單   G+Gd;`4  
demand draft 即期匯票   zW[fHa$m  
demand note 即期票據   Hqsj5j2i  
demurrage charge 延期費   @nIoYT='  
deposit 存款   E=P
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deposit slip 存款單   #|\w\MJamP  
depreciation 折舊   C9+`sFau@  
direct cost 直接成本   )qxZHV  
direct labour 直接人工   yMz%s=rh  
director 董事   ^Yu<fFn  
discount 折扣   |#uA(V  
discount on purchase 進貨折扣   ZV:cgv  
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