[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。   hy$VG%b;#  
m^TN6/])  
acceptance 承兌   M_r[wYt!  
account 賬戶   &2q<#b  
accountant 會計員   J}#2W y^{  
accounting 會計   /nX_Q?mo  
accounting system 會計制度   8?: 2<  
accounts payable 應付賬款   87!m l  
accounts receivable 應收賬款   =9^}>u  
accumulated profits 累積利益   &1`Y&x:p  
adjusting entry ?#123;整記錄   WQD:~*C:  
adjustment ?#123;整   &k-NDh3  
administration expense 管理費用   zM<L_l&  
advances 預付   5tLb o  
advertising expense 廣告費   ,\#s_N7  
agency 代理   FS!)KxC/-  
agent 代理人   5a )$:oO!  
agreement 契約   mh SknyqT  
allotments 分配數   `R.Pz _
oe  
allowance 津貼   asLrXGGyT  
amalgamation 合併   FCKyKn  
amortization 攤銷   87eH~&<1  
amortized cost 應攤成本   734n1-F?I%  
annuities 年金   e-\/1N84  
applied cost 已分配成本   v'^}zO  
applied expense 已分配費用   wrXn|aV  
applied manufacturing expense 己分配製造費用   PCV#O63[  
apportioned charge 攤派費用   _p'@.P  
appreciation 漲價   h%4UeL &F  
article of association 公司章程    M}@>h  
assessment 課稅   eQn[  
assets 資產   x7`+T1IJ  
attorney fee 律師費   7-~)/7L  
audit 審計   EYCZuJxv  
auditor 審計員   UK*v\TMv  
average 平均數   ux| QGT2LY  
average cost 平均成本   O/d]2<V  
bad debt 壞賬   vX}w_Jj>  
balance 餘額   zpeCT3Q5O  
balance sheet 資產負債表   Em5,Zr_   
bank account 銀行賬戶   qfxEo76'  
bank balance 銀行結存   n4}e!  
bank charge 銀行手續費   BF;}9QebmS  
bank deposit 銀行存款   Y5;afU='  
bank discount 銀行貼現   .c0u##/0  
bank draft 銀行匯票  
b0f6p>~q^  
bank loan 銀行借款   U|\ .)h=  
bank overdraft 銀行透支   z1^
fG)  
bankers acceptance 銀行承兌   6-J}ZfGj  
bankruptcy 破產   ;$gV$KB:xA  
bearer 持票人   r3-<~k-  
beneficiary 受益人   .9,x_\|G*  
bequest 遺產   tns8B  
bill 票據   S $o1Q  
bill of exchange 匯票   gFu,q`
Vf*  
bill of lading 提單   U,61 3G  
bills discounted 貼現票據   bX(/2_l  
bills payable 應付票據   #<Xq\yC51  
bills receivable 應收票據   re}PpXRC  
board of directors 董事會   e#mqerpJ  
bonds 債券   _2{_W9k  
bonus 紅利   )|k#cT{=M  
book value 賬面價值   M+HhTW;I=  
bookkeeper 簿記員   p|mFF0SL  
bookkeeping 簿記   rXE0jTf:a  
branch office general ledger 支店往來賬戶   Fu5Y<*x  
broker 經紀人   $?]`2*i  
brought down 接前   {x _cgsn  
brought forward 接上頁   -
qHG*v,  
budget 預算   pPo(nH|<  
by-product 副產品   J:&.[  
by-product sales 副產品銷售   ]7yx Xg  
capital 股本   @o^$/AE?  
capital income 資本收益   8TP~=q
U  
capital outlay 資本支出   -;&I
S  
capital stock 股本   >P\eHR,{-  
capital stock certificate 股票   vf+z0df  
carried down 移後   Ak kF6d+  
carried forward 移下頁   d ePk}Sn  
cash 現金   x|dP-E41\  
cash account 現金賬戶   Vw
h;QJxb  
cash in bank 存銀行現金   rBi<Yy$z  
cash on delivery 交貨收款   ^H
1m8=  
cash on hand 庫存現金   6DK).|@$r  
cash payment 現金支付   @U1|?~M%s  
cash purchase 現購   S<cz2FlV  
cash sale 現沽   6-TYOUm  
cashier 出?#123;員   -$0}rfX  
cashiers check 本票   C7*YZe  
certificate of deposit 存款單折    ^RT_Lky  
certificate of indebtedness 借據   &0%Zb~ts  
certified check 保付支票   ZeU){CB  
certified public accountant 會計師   l5&5VC)  
charges 費用   vcp{Gf|^  
charge for remittances 匯水手續費   ]sL.+.P  
charter 營業執照   k3@d =k  
chartered accountant 會計師   8#Z)qQWi_t  
chattles 動產   ]BjYUTNm  
check 支票   h-;> v.  
che stub 支票存根   O2pE"8=4Q  
closed account 己結清賬戶   yUpN`;  
closing 結算   }5(_gYr  
closing entries 結賬紀錄   a3\~AO H%  
closing stock 期末存貨   ex1!7A!}g  
closing the book 結賬   .ve_If-Hg  
columnar journal 多欄日記賬   Q<;EQb#  
combination 聯合   `Ds=a`^b  
commission 佣金   t=@d`s:R2  
commodity 商品   vN],9q  
common stock 普通股   |9]-_a  
company 公司   Y$n+\K  
compensation 賠償   O TlqJ  
compound interest 複利   FZ+2{wIV^  
consignee 承銷人   )$9wKk\F  
consignment 寄銷   [ij) k@.  
consignor 寄銷人   )D6i {I0  
consolidated balance sheet 合併資產負債表   wzd(=*N  
consolidated profit and loss account 合併損益表   Ao
`e{  
consolidation 合併   Kb<c||2Nh5  
construction cost 營建成本    ~,&8)1  
construction revenue 營建收入   *<:X3|3E  
contract 合同   bO/r1W  
control account 統制賬戶   6V1oZ-:}  
copyright 版權   n/Fxjf0W  
corporation 公司   :LNZC,-f}5  
cost 成本   %#v$d  
cost accounting 成本會計   &ZC{ _t  
cost of labour 勞工成本   [qRww]g;P|  
cost of production 生產成本   @#t<!-8d  
cost of manufacture 製造成本   ^[HUtq  
cost of sales 銷貨成本   f&^}yqmuE  
cost price 成本價格   mIYKzu_k=  
credit 貸方   {Hl(t$3V`  
credit note 收款通知單   sGtxqnX:J  
creditor 債權人   <5pNFj}0;X  
crossed check 橫線支票   !wpK +.D  
current account 往來活期賬戶   k# Ho7rS&  
current asset 流動資產   m]MR\E5]By  
current liability 流動負債   jFe8s @7  
current profit and loss 本期損益   >TCit1yD  
debit 借方   w/ (T  
debt 債務   Aqf9
1 [c  
debtor 債務人   8gEp5  
deed 契據  
HP[B%  
deferred assets 遞延資產    wk8fa  
deferred liabilities 遞延負債   k`N*_/(|n  
delivery 交貨   T$2A2gb`  
delivery expense 送貨費   DGCvH)Q  
delivery order 出貨單   "'Fvt-<^S7  
demand draft 即期匯票   1<#D3CXK  
demand note 即期票據   YQ?hAAJ  
demurrage charge 延期費    X{Vs  
deposit 存款   H#hpaP;  
deposit slip 存款單   M$ieM[_T  
depreciation 折舊   P
}gtJ;  
direct cost 直接成本   R,
PN?aj  
direct labour 直接人工   E8sM`2z5  
director 董事   FO_}9<s  
discount 折扣   LsIZeL^  
discount on purchase 進貨折扣   ]3*w3Y!XK  
   5cQ]vb