[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。   {PU[MHZF  
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acceptance 承兌   ;BqX=X+#  
account 賬戶   Th8xh=F[  
accountant 會計員   t/3veDh@  
accounting 會計   Z5\6ca  
accounting system 會計制度   }5~;jN=k  
accounts payable 應付賬款   Uc4 r  
accounts receivable 應收賬款   ,"D1!0  
accumulated profits 累積利益   |A2.W8`o  
adjusting entry ?#123;整記錄   P5N"7/PfW  
adjustment ?#123;整   4ngiad6bR  
administration expense 管理費用   \1tce`+  
advances 預付   CTwP{[%Pk  
advertising expense 廣告費   :A[ Gtc(_  
agency 代理   xe5>)\18-  
agent 代理人   b`^$2RM&  
agreement 契約   H:|y u  
allotments 分配數   VR'w$m p  
allowance 津貼   `p!.K9r7  
amalgamation 合併   r@_;L>  
amortization 攤銷   A3Su&0uaB  
amortized cost 應攤成本   b^v.FK46G  
annuities 年金   9U+^8,5  
applied cost 已分配成本   2-$R@ SVy  
applied expense 已分配費用   qB8<(vBP+  
applied manufacturing expense 己分配製造費用   zRe0z2  
apportioned charge 攤派費用   pPIH`I
q  
appreciation 漲價   IRpCbTIXK  
article of association 公司章程   D,NjDIG8  
assessment 課稅   C ZJW`c/  
assets 資產   `aCcTs7~]p  
attorney fee 律師費   giI9- C  
audit 審計   >9|Q,/b0  
auditor 審計員   *bR _ C"-  
average 平均數   a1?Y7(alPU  
average cost 平均成本   QII>XJ9  
bad debt 壞賬   (j2]:BVu  
balance 餘額   @.%ll n  
balance sheet 資產負債表   j3$KYf`T}  
bank account 銀行賬戶   b+ {yF  
bank balance 銀行結存   f5'+F-`N  
bank charge 銀行手續費   9;:
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bank deposit 銀行存款   ?A]:`l_"  
bank discount 銀行貼現   C3D1rS/I  
bank draft 銀行匯票   6n>+cX>E  
bank loan 銀行借款   ](^xA`  
bank overdraft 銀行透支   |`,%%p|T%  
bankers acceptance 銀行承兌   u\6:Txqq  
bankruptcy 破產   &Uzg&eB  
bearer 持票人   :g][99  
beneficiary 受益人   ^G5_d"Gr  
bequest 遺產   w@hm>6j  
bill 票據    M7hff4c  
bill of exchange 匯票   2 &R-zG  
bill of lading 提單   ).xQ~A\.  
bills discounted 貼現票據   U#YM)8;Iz  
bills payable 應付票據   {"O'kx  
bills receivable 應收票據   ~~>D=~B0'  
board of directors 董事會   la f
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bonds 債券   tM~R?9OaJ  
bonus 紅利   VNF@)!l  
book value 賬面價值   /I="+  
bookkeeper 簿記員   xa
ejG/'iK  
bookkeeping 簿記   e
;,D!  
branch office general ledger 支店往來賬戶   `NrxoU=  
broker 經紀人   -(~CZ  
brought down 接前   gR%fv  
brought forward 接上頁   IEHAPt'  
budget 預算   GBN^ *I  
by-product 副產品   FhW\23OC  
by-product sales 副產品銷售   7n {uxE#U)  
capital 股本   $5:j" )$,  
capital income 資本收益   m\[r6t]V  
capital outlay 資本支出   ~p^6  
capital stock 股本   C}#JvNyQ  
capital stock certificate 股票   `}"*i_0-5'  
carried down 移後   ShFSBD\M#  
carried forward 移下頁   UP^{'eh  
cash 現金   m%l\EE  
cash account 現金賬戶   !f j DO!,!  
cash in bank 存銀行現金   V{ECDg P  
cash on delivery 交貨收款   B xq(+^T  
cash on hand 庫存現金   JuS#p5E #  
cash payment 現金支付   L3,p8-d9Z  
cash purchase 現購   (;V6L{Rf>  
cash sale 現沽   ,{=#
  
cashier 出?#123;員   b<NI6z8\  
cashiers check 本票   Js ~_8  
certificate of deposit 存款單折   dk# LAm0<  
certificate of indebtedness 借據   vEk jd#  
certified check 保付支票   &+Xj%x.]  
certified public accountant 會計師   "I}3*s9Q-  
charges 費用   i_Ab0vye  
charge for remittances 匯水手續費   +.:- :  
charter 營業執照   .sgP3Ah  
chartered accountant 會計師   5_9mA4gs@  
chattles 動產   *6?h,Dt L  
check 支票   :[?hU}9  
che stub 支票存根   cE$7CSR  
closed account 己結清賬戶   9])dLL0  
closing 結算   ~A(fn
:d  
closing entries 結賬紀錄   5L'X3g  
closing stock 期末存貨   Z`Rrv$M!  
closing the book 結賬   qlNK }  
columnar journal 多欄日記賬   QJ\ o"c  
combination 聯合   -J[*fv@  
commission 佣金   ' cR||VX  
commodity 商品   gDa}8!+i  
common stock 普通股   jTH,GF  
company 公司   9{]U6A*K0w  
compensation 賠償   Q,S~+bD(z  
compound interest 複利   buu~#m1z  
consignee 承銷人   xy5&}_Y  
consignment 寄銷   8GgZAu'X  
consignor 寄銷人   KLrxlD4\  
consolidated balance sheet 合併資產負債表   Lk9X>`b#B  
consolidated profit and loss account 合併損益表   _o`+c wc  
consolidation 合併   w3WBgH  
construction cost 營建成本   $F"'=+0  
construction revenue 營建收入   JTA65T{3  
contract 合同   Nk*d=vj  
control account 統制賬戶   \R\?`8Orz  
copyright 版權   n** W  
corporation 公司   o'O;69D]tX  
cost 成本   8lk@ev=O&  
cost accounting 成本會計   e:D8.h+&}  
cost of labour 勞工成本   la+RK  
cost of production 生產成本   #q#C_"  
cost of manufacture 製造成本   ^YiGvZJ  
cost of sales 銷貨成本   \"Jgs.  
cost price 成本價格   ?5-Y'(r  
credit 貸方   wrI66R}@  
credit note 收款通知單   0h=NbLr|S-  
creditor 債權人   @)k/t>r(  
crossed check 橫線支票    ~ "Xcd8:  
current account 往來活期賬戶   /vO8s??  
current asset 流動資產   (dmLEt  
current liability 流動負債   +? y ', Ir  
current profit and loss 本期損益   g9C/Oj`I  
debit 借方   7vZtEwC)n  
debt 債務   $FX
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debtor 債務人   ynY (
 
deed 契據   a4aM.o  
deferred assets 遞延資產   PgHe;^?j  
deferred liabilities 遞延負債   d^h`gu~3  
delivery 交貨   v_^>*Vm*  
delivery expense 送貨費   GYH{_Fq  
delivery order 出貨單   _[F(8Qx"  
demand draft 即期匯票   t@r>GHO  
demand note 即期票據   7W[+e&  
demurrage charge 延期費    qHVZsZ  
deposit 存款   orBB
5JJ  
deposit slip 存款單   ,6VY S\a3  
depreciation 折舊   Pa)'xfQ$Y6  
direct cost 直接成本   AwnQ5-IR\  
direct labour 直接人工   F^4mO|  
director 董事   kA/4W^]Ws  
discount 折扣   %vn"tp  
discount on purchase 進貨折扣   ^cRAtoa  
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