[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。   ~
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acceptance 承兌   SV_b(wP9  
account 賬戶   1BA5|  
accountant 會計員   'xc =N  
accounting 會計   >`.$Tyw  
accounting system 會計制度   C]%}L%,  
accounts payable 應付賬款   TInp6w+u  
accounts receivable 應收賬款   w<=-n;2  
accumulated profits 累積利益   x?-kt.M  
adjusting entry ?#123;整記錄   `v1~nNoY  
adjustment ?#123;整   )u_[cEJHO  
administration expense 管理費用   WEugm603  
advances 預付   F%e5j9X`  
advertising expense 廣告費   i@spd5.  
agency 代理   wE09
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agent 代理人   eop7=!`-~~  
agreement 契約   H}&4#CQ'!  
allotments 分配數   E@^mlUf  
allowance 津貼   /7XV
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amalgamation 合併   ^>!~%Vv7!  
amortization 攤銷   nM&UdKf3  
amortized cost 應攤成本   .ID9Xd$fky  
annuities 年金   AoN|&o  
applied cost 已分配成本   _8nT$!\\  
applied expense 已分配費用   (e6KSRh2fF  
applied manufacturing expense 己分配製造費用   3r,^is  
apportioned charge 攤派費用   5QJ
FNE  
appreciation 漲價   Fo[=Dh*AqU  
article of association 公司章程   wDS(zG  
assessment 課稅   UG<`m]  
assets 資產   `?xE-S ;Pn  
attorney fee 律師費   =OF]xpI'&a  
audit 審計   QDJ:LJz\  
auditor 審計員   $79-)4;z 4  
average 平均數   2 *@.hBi  
average cost 平均成本   dW>$C_`?  
bad debt 壞賬   :~+m9r  
balance 餘額   ?{*/VJl$  
balance sheet 資產負債表   rA#Ji~  
bank account 銀行賬戶   /:@X<  
bank balance 銀行結存   |9cSG),z  
bank charge 銀行手續費   Stxrgmu  
bank deposit 銀行存款   07tSXl5!  
bank discount 銀行貼現   ,2_!hm/  
bank draft 銀行匯票   /QCyA%y  
bank loan 銀行借款   GjvTYg~  
bank overdraft 銀行透支   n"c3C)  
bankers acceptance 銀行承兌   Di8;Tq  
bankruptcy 破產   #^oF^!  
bearer 持票人   meNz0ve  
beneficiary 受益人   9J'3b <  
bequest 遺產   y153ax  
bill 票據   P_3U4J  
bill of exchange 匯票   C1KO]e>  
bill of lading 提單   @s/0 .7  
bills discounted 貼現票據   %R[X_
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bills payable 應付票據   $*i"rlJC  
bills receivable 應收票據   5uufpvah  
board of directors 董事會   KdB9Q ;  
bonds 債券   3 teanU`  
bonus 紅利   =C.WM*='  
book value 賬面價值   L=WB'*N  
bookkeeper 簿記員   vswBK-w(Z  
bookkeeping 簿記   2DbM48\E  
branch office general ledger 支店往來賬戶   v<U +&D{  
broker 經紀人   M,b^W:('4  
brought down 接前   }8cX0mZ1j  
brought forward 接上頁   PofHe
 
budget 預算   \4e6\6 +  
by-product 副產品   2r|!:^'?W  
by-product sales 副產品銷售   S0<m><|kl  
capital 股本   CD+2 w cy  
capital income 資本收益   Du2v,n5@  
capital outlay 資本支出  
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capital stock 股本   \v}3j^Yu  
capital stock certificate 股票   h*GU7<F:a  
carried down 移後   $"&U%3  
carried forward 移下頁   d(-$ { c  
cash 現金   {Qla4U  
cash account 現金賬戶   ib%x&?||  
cash in bank 存銀行現金   .wfN.Z  
cash on delivery 交貨收款   a:3f>0_t  
cash on hand 庫存現金   /Aq):T T  
cash payment 現金支付   W^^}-9  
cash purchase 現購   op%? V:  
cash sale 現沽   sB,>4*Zd  
cashier 出?#123;員   axW4cS ?  
cashiers check 本票   ?~5J!|r#  
certificate of deposit 存款單折   *t+E8)qL  
certificate of indebtedness 借據   `b{.K,  
certified check 保付支票   Lx"a#rZ  
certified public accountant 會計師   !bH M:!6^  
charges 費用   ~t~5ctJ@  
charge for remittances 匯水手續費   U0M>A  
charter 營業執照   f1RfN iW.  
chartered accountant 會計師   5vso%}c  
chattles 動產   =abth6#)  
check 支票   P00pSRQHD  
che stub 支票存根   `(9B(&
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closed account 己結清賬戶   *G{Zo*2< i  
closing 結算   '0xJp|[xVP  
closing entries 結賬紀錄   &Tf R].  
closing stock 期末存貨  
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closing the book 結賬   92k}ON  
columnar journal 多欄日記賬   oEWx9c{~$  
combination 聯合   ew n/@;E  
commission 佣金   U&|$B|[  
commodity 商品   M\s^>7es  
common stock 普通股   _ z!0ab  
company 公司   a'v%bL;H~  
compensation 賠償   n>dM OQb  
compound interest 複利   d.7Xvx0Yww  
consignee 承銷人   kPVP+}cA  
consignment 寄銷   ,K'}<dm|x  
consignor 寄銷人   W`PK9juu  
consolidated balance sheet 合併資產負債表   q KL_1 ~  
consolidated profit and loss account 合併損益表   ]rh)AE!Y(  
consolidation 合併   [\ JZ pF  
construction cost 營建成本   `f:5w^A  
construction revenue 營建收入   C3%,pDh  
contract 合同   w^*jhvV%kW  
control account 統制賬戶   rwxJR@Ttn  
copyright 版權   QsmG(1=  
corporation 公司   iDO~G($C  
cost 成本   o4kNDXP#S  
cost accounting 成本會計   *4zVK/FJ  
cost of labour 勞工成本   _OF8D
  
cost of production 生產成本   ;D/'7f7.}  
cost of manufacture 製造成本   Pc]c8~  
cost of sales 銷貨成本   ^yRCR] oT  
cost price 成本價格   ]sjOn?YA+  
credit 貸方   >NE]TZ.F  
credit note 收款通知單    <C4^Vem  
creditor 債權人   ^3`98y.Q  
crossed check 橫線支票   iR#jBqXD  
current account 往來活期賬戶   &- +&`h|s  
current asset 流動資產   v]*W*;  
current liability 流動負債   )_EobE\  
current profit and loss 本期損益   <,0&Ox  
debit 借方   'q[V*4g  
debt 債務   [,5clR=F  
debtor 債務人   >t8eVMMa  
deed 契據   +V|]:{3W  
deferred assets 遞延資產   su=.4JcK  
deferred liabilities 遞延負債   #%e`OA(b  
delivery 交貨   xiRTp:>  
delivery expense 送貨費   }7$\F!R  
delivery order 出貨單   Yb =8\<;  
demand draft 即期匯票   ,)L.^<  
demand note 即期票據   7k3":2:  
demurrage charge 延期費   hJ:Hv.{`)W  
deposit 存款   (oJ#`k:&n  
deposit slip 存款單   I{cn ,,8  
depreciation 折舊   3iWLo Qm  
direct cost 直接成本   raJyo>xXb5  
direct labour 直接人工   .: 7h=neEW  
director 董事   ^:-%tpB#!  
discount 折扣   ,75,~  
discount on purchase 進貨折扣   GZ'hj_2%<  
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