[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。   rf?Q# KM\W  
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acceptance 承兌  
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account 賬戶   C %}}~Y  
accountant 會計員   q|xJ)[AO  
accounting 會計   v0&E!4q*'  
accounting system 會計制度   :f<3`x'  
accounts payable 應付賬款   rPWn  
accounts receivable 應收賬款   h)2W}p{a4=  
accumulated profits 累積利益   K"B2 SsC  
adjusting entry ?#123;整記錄   =QXLr+ y@  
adjustment ?#123;整   !B_i~Rmg  
administration expense 管理費用   8DHohhN  
advances 預付   Pi7vuOJr8  
advertising expense 廣告費   !c,=%4Pb  
agency 代理   L8sHG$[  
agent 代理人   _PUgK\  
agreement 契約   0 UdAF  
allotments 分配數   s=9gp$9m  
allowance 津貼   sJu^deX  
amalgamation 合併   T5(]/v,UT  
amortization 攤銷   o Vk*G  
amortized cost 應攤成本   OCIWQ/ P  
annuities 年金   A82Bn|J  
applied cost 已分配成本   %GG:F^X#  
applied expense 已分配費用   .4P5tIn\  
applied manufacturing expense 己分配製造費用   (:v|(Gn/  
apportioned charge 攤派費用   HF>Gf2-C  
appreciation 漲價   ,w&8 &wj  
article of association 公司章程   ,5`pe%W7  
assessment 課稅   e}>8rnR{  
assets 資產   e%.Xya#\  
attorney fee 律師費   ) inhPd  
audit 審計   =8FV&|fP  
auditor 審計員   l+g\xUP  
average 平均數   +iKs)s_~  
average cost 平均成本   ernZfd{H  
bad debt 壞賬   |L|)r)t  
balance 餘額   g_'F(An  
balance sheet 資產負債表   T*YbmI]4  
bank account 銀行賬戶   GPP{"6q5'  
bank balance 銀行結存   T1'8<pJ^  
bank charge 銀行手續費   (3PkTQlE  
bank deposit 銀行存款   "f/91gIzm'  
bank discount 銀行貼現   |KEq-  
bank draft 銀行匯票   v[4A_WjT  
bank loan 銀行借款   .u[hK  
bank overdraft 銀行透支   fT9z 4[M  
bankers acceptance 銀行承兌   wXd
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bankruptcy 破產   TTB1}j+V6  
bearer 持票人   1HOYp*{#wP  
beneficiary 受益人   f`Km ctI  
bequest 遺產   VK)1/b=yT  
bill 票據   5m2`$y-nb  
bill of exchange 匯票   M->/ vi  
bill of lading 提單   fu3~W  
bills discounted 貼現票據   \GA6;6%Oo  
bills payable 應付票據   29eg.E  
bills receivable 應收票據   *6uZ"4rb.  
board of directors 董事會   x0aPY;,N0  
bonds 債券   [X>\!mt  
bonus 紅利   $r0~&$T&  
book value 賬面價值   v,6  
bookkeeper 簿記員   H(f~B<7q  
bookkeeping 簿記   .1F(-mLd  
branch office general ledger 支店往來賬戶   xDtq@Rb}  
broker 經紀人   |M&i#g<A;  
brought down 接前   7kDX_,i  
brought forward 接上頁   % H"A%  
budget 預算   ^@
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by-product 副產品   ] Tc!=SV  
by-product sales 副產品銷售   YbS$D  
capital 股本  
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capital income 資本收益   /58]{MfrJ  
capital outlay 資本支出   QEd>T"@g  
capital stock 股本   d)V"tSC,  
capital stock certificate 股票   ;uw`6 KJ  
carried down 移後   jET$wKw%  
carried forward 移下頁   8)I,WWj  
cash 現金   gcLwQ-  
cash account 現金賬戶   Twsc c"mK  
cash in bank 存銀行現金   f n]rMH4>  
cash on delivery 交貨收款   o80?B~o  
cash on hand 庫存現金   w[g(8#*  
cash payment 現金支付   c;\}R#  
cash purchase 現購   c,WRgXL  
cash sale 現沽   pUs:r0B  
cashier 出?#123;員   GE+%V7  
cashiers check 本票   B+e$S %HV  
certificate of deposit 存款單折   &{#4^.Q  
certificate of indebtedness 借據   HK~uu5j  
certified check 保付支票   B(}u:[ b^S  
certified public accountant 會計師   X6_m&~}15  
charges 費用   z'cK,psq(  
charge for remittances 匯水手續費   7D5;lM[_  
charter 營業執照   Z<7FF}i  
chartered accountant 會計師   f-at@C1L%L  
chattles 動產   *eE&ptx1  
check 支票   ^T}6oUd  
che stub 支票存根   /SLAg&  
closed account 己結清賬戶   e ;LJdd  
closing 結算   Dx<">4
 
closing entries 結賬紀錄   VlGg?  
closing stock 期末存貨   ?QzA;8H  
closing the book 結賬   t\[aU\4-7  
columnar journal 多欄日記賬   M>Yge~3  
combination 聯合   ,,*i!%Adw  
commission 佣金   }%j@%Ep[  
commodity 商品   B~p` 3rC  
common stock 普通股   3hzI6otKS  
company 公司   Ave{ `YD  
compensation 賠償   )Z
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compound interest 複利   ^:JZ.r  
consignee 承銷人   PFP/Pe Ng;  
consignment 寄銷   Kv**(~FNnH  
consignor 寄銷人   \Qa6mt2h  
consolidated balance sheet 合併資產負債表   %m\dNUz4g  
consolidated profit and loss account 合併損益表   eK
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consolidation 合併   a-I3#3VJ@  
construction cost 營建成本   _ZgIm3p0A  
construction revenue 營建收入   \k6Ho?PL  
contract 合同   H^T
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control account 統制賬戶   E1,Sr?'  
copyright 版權   7C7eXJ9q  
corporation 公司   A0x"Etbw)  
cost 成本   p h[ ^ve  
cost accounting 成本會計   6
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cost of labour 勞工成本   kYxb@Zn=|  
cost of production 生產成本   }Qj
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cost of manufacture 製造成本   ?t LJe  
cost of sales 銷貨成本   [UJC/GtjS  
cost price 成本價格   K]mR9$/  
credit 貸方   Y6(I %hE`  
credit note 收款通知單   !P*1^8b`f  
creditor 債權人   mp2J|!Lx  
crossed check 橫線支票   
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current account 往來活期賬戶  
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current asset 流動資產   kj(Ko{  
current liability 流動負債   }t4?*:\  
current profit and loss 本期損益   _c}@Fi+E  
debit 借方   Qz*!jwg  
debt 債務   n[zP}YRr  
debtor 債務人   79:Wo>C3-  
deed 契據   y(M
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deferred assets 遞延資產   P19nF[A  
deferred liabilities 遞延負債   F<8Rr#Z  
delivery 交貨   ~.4-\M6[  
delivery expense 送貨費   aL\vQ(1zO  
delivery order 出貨單   xpo<1Sr>S  
demand draft 即期匯票   LQVa,'  
demand note 即期票據   :Mz$~o<  
demurrage charge 延期費   #BQ7rF7CNE  
deposit 存款   v ?b9TE  
deposit slip 存款單   ; z_ZZ(W  
depreciation 折舊   lSw9e<jYO  
direct cost 直接成本   F.P4
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direct labour 直接人工   K/;FP'.  
director 董事   x\qS|q\N  
discount 折扣   @WIcH:_w-  
discount on purchase 進貨折扣   ,#G>&  
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