[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。   *r)zBr  
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acceptance 承兌   1g~Dm}m  
account 賬戶   (cOND/S  
accountant 會計員   wx]+*Lzz  
accounting 會計   AijPN  
accounting system 會計制度   jI*}y[o  
accounts payable 應付賬款   SR&(HH$  
accounts receivable 應收賬款   )bB"12Z|8  
accumulated profits 累積利益   !$:0E y(S  
adjusting entry ?#123;整記錄   q7 %=`l  
adjustment ?#123;整   x&hvFG3  
administration expense 管理費用   LY@1@O2@  
advances 預付   |'V<>v.v  
advertising expense 廣告費   n9<roH  
agency 代理   Z^/z  
agent 代理人   "4Vi=*2V  
agreement 契約   *6 z'+ '  
allotments 分配數   w%i+>\tO  
allowance 津貼   u%+6Mp[E  
amalgamation 合併   (uuEjM$3%  
amortization 攤銷   Nt`F0 9S  
amortized cost 應攤成本   5
t"bCzp  
annuities 年金   ugIm:bg&  
applied cost 已分配成本    .G5NGB  
applied expense 已分配費用   pz*/4  
applied manufacturing expense 己分配製造費用   )V[w:=*  
apportioned charge 攤派費用   
,mO(!D  
appreciation 漲價   "v\ bMuS  
article of association 公司章程   "W?l R4  
assessment 課稅   @!L@UP0
 
assets 資產   Ak\D6eHcB  
attorney fee 律師費   !^Z[

z[  
audit 審計   /I`cS
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auditor 審計員   M(.uu`B  
average 平均數   u):%5F/  
average cost 平均成本   {a+Fx}W
 
bad debt 壞賬   `'G),{ j  
balance 餘額   |!4BWt  
balance sheet 資產負債表   A:8FJ3'  
bank account 銀行賬戶   SHXa{-  
bank balance 銀行結存   VV0Egf
J  
bank charge 銀行手續費   mR"2  
bank deposit 銀行存款   F- !}
dzO  
bank discount 銀行貼現   uJ|5Ve  
bank draft 銀行匯票   >0g`U  
bank loan 銀行借款   .v #0cQX+.  
bank overdraft 銀行透支   #GDh/t2@  
bankers acceptance 銀行承兌   k$$S!qi#  
bankruptcy 破產   J-eA,9J  
bearer 持票人   =\Tud-1Z  
beneficiary 受益人   eu}:Wg2  
bequest 遺產   ?j&~vy= T  
bill 票據    2#$}yP~  
bill of exchange 匯票   bOdsMlJkN  
bill of lading 提單   evndw>  
bills discounted 貼現票據   &geO Fe}R  
bills payable 應付票據   oSu|Yn  
bills receivable 應收票據   y:i[~y  
board of directors 董事會   #cp$lt Y  
bonds 債券   IxEQh)J X  
bonus 紅利   :uT fhr  
book value 賬面價值   W{$+mow7S  
bookkeeper 簿記員   FM;;x(sg  
bookkeeping 簿記   \0*yxSg,^  
branch office general ledger 支店往來賬戶   /_zF?5h  
broker 經紀人   bY"eC i{K  
brought down 接前   i)`zKbK  
brought forward 接上頁   N) V7yo?  
budget 預算   5JU(@}Db  
by-product 副產品   {R
1Cxt}  
by-product sales 副產品銷售   eBYaq!t k  
capital 股本   ^;bGP.!p  
capital income 資本收益   dp//p)B>  
capital outlay 資本支出   QAO
k  
capital stock 股本   m|#(gX|F  
capital stock certificate 股票   ]mO+<{{4X  
carried down 移後   g`~lIt[=  
carried forward 移下頁   Be14$7r  
cash 現金   2\z`G  
cash account 現金賬戶   vUIK4uR.  
cash in bank 存銀行現金   x w?9W4<  
cash on delivery 交貨收款   .f.j >  
cash on hand 庫存現金   _!CvtUU0Vv  
cash payment 現金支付   ,39$iHk  
cash purchase 現購   {6=H/g=:i  
cash sale 現沽  
>ihe|WN  
cashier 出?#123;員   }07<(,0n  
cashiers check 本票   PU@U@  
certificate of deposit 存款單折   PE;0 jgsiI  
certificate of indebtedness 借據   &' Nk2{  
certified check 保付支票   t#D\*:Xi  
certified public accountant 會計師   Tm~#wL +r  
charges 費用   d=+Lv<  
charge for remittances 匯水手續費   r Y_C3;B  
charter 營業執照   d,Dg"Z  
chartered accountant 會計師   "]\":T  
chattles 動產   (?&_6B.*  
check 支票   )H37a  
che stub 支票存根   w3?t})PB&  
closed account 己結清賬戶   ss*2TE7  
closing 結算   Nh7!Ah  
closing entries 結賬紀錄   woH3?zR  
closing stock 期末存貨   1^H< +0  
closing the book 結賬   gx>mKSzy  
columnar journal 多欄日記賬   kmwrv -W  
combination 聯合   xz+`]Q  
commission 佣金   x_H7=\pX
]  
commodity 商品   _I 70qz8  
common stock 普通股   E6^S2J2  
company 公司   Ci#5@Q9#w  
compensation 賠償   W!Ct[t  
compound interest 複利   [>]VN)_J5  
consignee 承銷人   %ucmJ-<y#  
consignment 寄銷   oj4)7{  
consignor 寄銷人   koWb@V]  
consolidated balance sheet 合併資產負債表   G'}_ZUy#  
consolidated profit and loss account 合併損益表   vM4`u5  
consolidation 合併   d[Fr  
construction cost 營建成本   XY t8vJ  
construction revenue 營建收入   A@Yi{&D_Q]  
contract 合同   X)R]a]1A  
control account 統制賬戶   PS<t
S_.  
copyright 版權   T[!q&kFB  
corporation 公司   buM>^A"  
cost 成本   ThQEQ6y  
cost accounting 成本會計   `_{ '?II  
cost of labour 勞工成本   (XIq?c1T  
cost of production 生產成本   N n-6/]d#  
cost of manufacture 製造成本   Exs _LN  
cost of sales 銷貨成本   6pz:Lfd80  
cost price 成本價格   A
[,"jh  
credit 貸方   <!HDtN  
credit note 收款通知單  
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creditor 債權人   K'rs9v"K|  
crossed check 橫線支票   NwuBe:"@  
current account 往來活期賬戶   ;51!aC  
current asset 流動資產   eEZlVHM;O  
current liability 流動負債   |(w#NE5  
current profit and loss 本期損益   _.8]7f`*Gc  
debit 借方   Gt%?
[  
debt 債務   d=OO(sf  
debtor 債務人   8RT0&[  
deed 契據   FEi,^V  
deferred assets 遞延資產   Y&Vbf>Hi+  
deferred liabilities 遞延負債   8}`8
lOE7  
delivery 交貨   3$G25=eN  
delivery expense 送貨費   vc1GmB  
delivery order 出貨單   OuIW|gIu0  
demand draft 即期匯票   J2k'Ke97o  
demand note 即期票據   NeZYchR  
demurrage charge 延期費   ~S{\wL53  
deposit 存款   BL^Hj  
deposit slip 存款單   @DKl<F  
depreciation 折舊   >33b@)  
direct cost 直接成本   oW1olmpp=  
direct labour 直接人工   (2(;u1  
director 董事   MJR\ g3  
discount 折扣   ej53O/hP  
discount on purchase 進貨折扣   Ytnr$*5.  
   f2e$BA