[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。   ]Az >W*Y  
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acceptance 承兌   5h&8!!$[  
account 賬戶   I5mS!m/X  
accountant 會計員   tx.sUu6  
accounting 會計   Ue7~r
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accounting system 會計制度   lq~n*uwO}t  
accounts payable 應付賬款   _ kSus  
accounts receivable 應收賬款   bZ )J gz  
accumulated profits 累積利益   (DU{o\
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adjusting entry ?#123;整記錄   6 S8#[b  
adjustment ?#123;整   5o
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administration expense 管理費用   qluyJp
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advances 預付   P;GUGG*W  
advertising expense 廣告費   P&K~wP]  
agency 代理   A+'j@c\&!  
agent 代理人   OoE@30+  
agreement 契約   ZHT.+X:_  
allotments 分配數   ]Q+Tm2{  
allowance 津貼   JW$#~"@r  
amalgamation 合併   R[b?kT-%  
amortization 攤銷   m2_ B(-  
amortized cost 應攤成本   [p(Y| ~  
annuities 年金   ,E_hG3}}  
applied cost 已分配成本   PpbW+}aCF  
applied expense 已分配費用   bz@4obRqf  
applied manufacturing expense 己分配製造費用   W>Zce="_gN  
apportioned charge 攤派費用   t{$t3>p-t  
appreciation 漲價   {W0@lMr D  
article of association 公司章程   R{.k u!w  
assessment 課稅   8g<3J-7Mm  
assets 資產   $ _ gMJ\{  
attorney fee 律師費   ruoiG?:T  
audit 審計   !=ZbBUJF  
auditor 審計員   .; :[sv)  
average 平均數   N-suBRnW  
average cost 平均成本   U!('`TYe  
bad debt 壞賬   KNV$9&Z  
balance 餘額   &AW?!rH  
balance sheet 資產負債表   ztf(.~  
bank account 銀行賬戶   !dZHG R  
bank balance 銀行結存   *-2u0%  
bank charge 銀行手續費   ]R0^ }sI  
bank deposit 銀行存款   R!:1{1  
bank discount 銀行貼現   IKpNc+;p  
bank draft 銀行匯票   JI K;/1  
bank loan 銀行借款   !x>P]j7A}Y  
bank overdraft 銀行透支   MLUq"f~N  
bankers acceptance 銀行承兌   vQA: \!  
bankruptcy 破產   X_XqT  
bearer 持票人   55Jk "V#8  
beneficiary 受益人   ^58'*13ZL  
bequest 遺產   m~#O ~)  
bill 票據   Hq=RtW2  
bill of exchange 匯票   % nJ'r?+h  
bill of lading 提單   n*U1 M  
bills discounted 貼現票據   t0/fF'GZD  
bills payable 應付票據    Y]P]^3  
bills receivable 應收票據   DI+kO(S  
board of directors 董事會   Ry,jPw5<  
bonds 債券   k)'c$  
bonus 紅利   8%Pjx7'<  
book value 賬面價值   "",V\m  
bookkeeper 簿記員   ]U]{5AA6  
bookkeeping 簿記   }nuhLt1  
branch office general ledger 支店往來賬戶   o <sX6a9e  
broker 經紀人   UA}k"uM  
brought down 接前   %A?Ym33  
brought forward 接上頁   ;[&g`%-H<  
budget 預算   [&6l=a  
by-product 副產品   "{|9Yis=  
by-product sales 副產品銷售   6Vi #O^>  
capital 股本   ]ZZ7j  
capital income 資本收益   <vO ljo  
capital outlay 資本支出   HnrT;!C~  
capital stock 股本   )t0t*xu#  
capital stock certificate 股票   a(!:a+9WOP  
carried down 移後   r'-)@|  
carried forward 移下頁   ?:~ `?  
cash 現金   #}l}1^$  
cash account 現金賬戶   gZ:)l@ Wu  
cash in bank 存銀行現金   WC0@g5;1[  
cash on delivery 交貨收款   ,0;E_i7  
cash on hand 庫存現金   UEt#;e  
cash payment 現金支付   W.{#Pg1Da  
cash purchase 現購   @:X~^K.  
cash sale 現沽   gQh;4v  
cashier 出?#123;員   
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cashiers check 本票   }fUV*U:
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certificate of deposit 存款單折   TAIcp*)ZM  
certificate of indebtedness 借據   ybcQ,e  
certified check 保付支票   |v:8^C7  
certified public accountant 會計師   @zW'!Ol  
charges 費用   =DUs QN!  
charge for remittances 匯水手續費   DO(FG-R  
charter 營業執照   (WX,&`a<$
 
chartered accountant 會計師   b2duC  
chattles 動產   9-
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check 支票   3@_je)s  
che stub 支票存根   c"v#d9  
closed account 己結清賬戶   bo`w(h_  
closing 結算   % =br-c  
closing entries 結賬紀錄   i` n,{{x&4  
closing stock 期末存貨   iE0A-;:5  
closing the book 結賬   79z(n[^  
columnar journal 多欄日記賬   l0 rZril  
combination 聯合   M n3cIGL  
commission 佣金   -aXV}ZY"  
commodity 商品   Rq<T2}K  
common stock 普通股   T[* =7jnJQ  
company 公司   kbOdg:  
compensation 賠償   $*{PUj  
compound interest 複利   /k l0(='  
consignee 承銷人   =AUR]&_B  
consignment 寄銷   <{JHFU`^  
consignor 寄銷人   J#!:Z8b  
consolidated balance sheet 合併資產負債表   Gmf.lHr$%  
consolidated profit and loss account 合併損益表   @_YlHe
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consolidation 合併   S2@[F\|r  
construction cost 營建成本   l!EfvqWX  
construction revenue 營建收入   !Z`~=n3bk  
contract 合同   oOnk,U  
control account 統制賬戶   ,g;~:  
copyright 版權   ~ucOQVmz@  
corporation 公司   >| r
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cost 成本   y}R{A6X)  
cost accounting 成本會計   a{mtG{Wc  
cost of labour 勞工成本   }[SWt3qV1  
cost of production 生產成本   k^:$ETW2 D  
cost of manufacture 製造成本   *}$T:kTH  
cost of sales 銷貨成本   <}L`d(E@f  
cost price 成本價格   Nc,"wA  
credit 貸方    e%afK@c  
credit note 收款通知單   1>[3(o3t  
creditor 債權人   =\eM -"r  
crossed check 橫線支票   z AacX@  
current account 往來活期賬戶   (dLt$<F  
current asset 流動資產   :MV]OLRM  
current liability 流動負債   7  g8SK  
current profit and loss 本期損益   ;oH17  
debit 借方   Hp
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debt 債務   By]XD~gcP  
debtor 債務人   k3da*vwE  
deed 契據   _>9|"seR  
deferred assets 遞延資產   a]>gDDF  
deferred liabilities 遞延負債   C7dy{:y`  
delivery 交貨   $6Lgaz  
delivery expense 送貨費   mVcpYyD|k  
delivery order 出貨單   V<$g^Vb  
demand draft 即期匯票   rW0# 6  
demand note 即期票據   V7G?i\>  
demurrage charge 延期費   >k,bHGj?  
deposit 存款   !h4S`2oZ/  
deposit slip 存款單   @F]6[  
depreciation 折舊   ;cH|9m:Y  
direct cost 直接成本   /V+&#N  
direct labour 直接人工   "CapP`:  
director 董事   ^/47*vcN5  
discount 折扣   KdHR.;*  
discount on purchase 進貨折扣   7hZCh,O  
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