[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。   [& &9F};  
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acceptance 承兌   5eWGX  
account 賬戶   {)0"?$C_H  
accountant 會計員   j!P]xl0vOZ  
accounting 會計   VS\~t  
accounting system 會計制度   =sW(2Im  
accounts payable 應付賬款   wGf SVA-q\  
accounts receivable 應收賬款   4HK#]M>yz  
accumulated profits 累積利益   <J QvuC  
adjusting entry ?#123;整記錄   T/&4lJ^2l^  
adjustment ?#123;整   C_=WL(  
administration expense 管理費用   C2</.jeLa  
advances 預付   w+~s}ta2^  
advertising expense 廣告費   !1}A\S  
agency 代理   /_P5UE(  
agent 代理人   #}W^d^-5t5  
agreement 契約  
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allotments 分配數   V1j5jjck  
allowance 津貼   n_51-^*z  
amalgamation 合併    um[nz  
amortization 攤銷   ~sSlfQWMzy  
amortized cost 應攤成本   {\L /?#  
annuities 年金   ]QS?fs Z  
applied cost 已分配成本   =5jX#Dc5.+  
applied expense 已分配費用   >8nRP%r[5,  
applied manufacturing expense 己分配製造費用   l(@UpV-  
apportioned charge 攤派費用   M38QA  
appreciation 漲價   E8~Bp-G)  
article of association 公司章程   Y\len  
assessment 課稅   --S2lN/:T  
assets 資產   .n
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attorney fee 律師費   ~ b;%J:  
audit 審計   a8Jn.!  
auditor 審計員   fK MbOqU_  
average 平均數   Lh6G"f(n  
average cost 平均成本   uf (`I  
bad debt 壞賬   nxP>IfSA  
balance 餘額   "Fu*F/KW  
balance sheet 資產負債表   S3u>a\  
bank account 銀行賬戶   @O/-~,E68  
bank balance 銀行結存   $e7dE
$eH  
bank charge 銀行手續費   ([='LyH];z  
bank deposit 銀行存款   >v9 ("  
bank discount 銀行貼現   gh3XC.&  
bank draft 銀行匯票   Tt.wY=,K  
bank loan 銀行借款   D}wM$B@S  
bank overdraft 銀行透支   POQRq%w  
bankers acceptance 銀行承兌   1;R1Fj&
 
bankruptcy 破產    `k/hC  
bearer 持票人   _ a|zvH  
beneficiary 受益人   pzP~,cdf  
bequest 遺產   Y=l91dxGI  
bill 票據   {i)k#`  
bill of exchange 匯票   MMglo3  
bill of lading 提單   : uglv6
 
bills discounted 貼現票據   o })k@-oL  
bills payable 應付票據   VQO6!ToKY  
bills receivable 應收票據   E-_FxBw  
board of directors 董事會   , [xDNl[Y|  
bonds 債券   " k(Ee  
bonus 紅利   ML!Zm[I9  
book value 賬面價值   0!YB.=\{_q  
bookkeeper 簿記員   |T~C($9  
bookkeeping 簿記   Iq`:h&'!L  
branch office general ledger 支店往來賬戶   q[#2`  
broker 經紀人   A>8uLO G}  
brought down 接前   p=vu<xXtD  
brought forward 接上頁   }UK<tUO  
budget 預算   \-Mzs 0R  
by-product 副產品   8r7~ >p~  
by-product sales 副產品銷售   x'OE},>i  
capital 股本   6H,n?[zTt  
capital income 資本收益   %Ji@\|Zkf  
capital outlay 資本支出   7RQ.oe e  
capital stock 股本   )54;YK  
capital stock certificate 股票   s
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carried down 移後   =^m,|j|d>4  
carried forward 移下頁   a,3} o:f  
cash 現金   dHV3d'.P  
cash account 現金賬戶   fGDR<t3yiQ  
cash in bank 存銀行現金   l(D
kmt>^  
cash on delivery 交貨收款   KiU/N$E  
cash on hand 庫存現金   -NW7ncB|  
cash payment 現金支付   5T)qn`%  
cash purchase 現購   Zb<IZ)i#1  
cash sale 現沽   Gj[`r  
cashier 出?#123;員   D3s]
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cashiers check 本票   j^ VAA\  
certificate of deposit 存款單折   ]5X=u(}  
certificate of indebtedness 借據   ^W|B Xxo  
certified check 保付支票   1'wwwxe7  
certified public accountant 會計師   c|8[$_2  
charges 費用   RM8p[lfX  
charge for remittances 匯水手續費   =c 3;@CO  
charter 營業執照   e"9u}-Q@  
chartered accountant 會計師   :feU  
chattles 動產   d?G~k[C!a  
check 支票   `wRQ-<Y  
che stub 支票存根   BFP ( 2j  
closed account 己結清賬戶   {//;GC*  
closing 結算   V3j1M?>  
closing entries 結賬紀錄   f$Fa*O-  
closing stock 期末存貨   CPssk,q~C  
closing the book 結賬   ?;Ck]l#5ys  
columnar journal 多欄日記賬   7'g'qUW+~  
combination 聯合   "L'
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commission 佣金   ))Ws{  
commodity 商品   k*)O]M<,  
common stock 普通股   es}j6A1  
company 公司   \mRRx#-r%  
compensation 賠償   #-b0U[,.  
compound interest 複利   gFR9!=,/V%  
consignee 承銷人   T=6fZ; 7  
consignment 寄銷   /[Oo*}Dc=F  
consignor 寄銷人   oG5:]/F  
consolidated balance sheet 合併資產負債表   d1YE$  
consolidated profit and loss account 合併損益表   Id`? yt  
consolidation 合併   kigq(a  
construction cost 營建成本   6[g~p< 8n}  
construction revenue 營建收入   HPT{83  
contract 合同   u~MD?!LV  
control account 統制賬戶   \LX
!n!@  
copyright 版權   [C)JI;\  
corporation 公司   > <cK
  
cost 成本   3KFw0(S/  
cost accounting 成本會計   L'XX++2  
cost of labour 勞工成本   .kO!8Q-;%  
cost of production 生產成本   n3w(zB  
cost of manufacture 製造成本  
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cost of sales 銷貨成本   29P vPR6  
cost price 成本價格   )Ih'0>=  
credit 貸方   F0,
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credit note 收款通知單  
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creditor 債權人   Y{yN*9a79  
crossed check 橫線支票   d5?"GFy  
current account 往來活期賬戶   H]v"_!(\  
current asset 流動資產   ~9#nC`%2j  
current liability 流動負債   )U4h?
J  
current profit and loss 本期損益   q}Wd`>VDR  
debit 借方   b"x[+&%i  
debt 債務   VT
.BHZ  
debtor 債務人   1eG@?~G  
deed 契據   CS[[TzC=5  
deferred assets 遞延資產   4h:R+o ^H^  
deferred liabilities 遞延負債   BPAz.K Q  
delivery 交貨   GtZkzVqLd  
delivery expense 送貨費   BzFD_A>j;_  
delivery order 出貨單   yl63VX8w}  
demand draft 即期匯票   CRsgR)  
demand note 即期票據   /0|niiI  
demurrage charge 延期費   ppcuMcR{  
deposit 存款   nsChNwPX  
deposit slip 存款單   y?BzZ16\bL  
depreciation 折舊   ,>-Q #  
direct cost 直接成本   YL c 2:9  
direct labour 直接人工   rTJv>Jjld  
director 董事   4{2)ZI#  
discount 折扣   )u{)"m`&[J  
discount on purchase 進貨折扣   d~[^D<5,D  
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