[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。   ~S$
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acceptance 承兌   zx(=ArCRr  
account 賬戶   =Eh~ wm  
accountant 會計員   !^,<nP  
accounting 會計   65~X!90k  
accounting system 會計制度   w7;,+Jq  
accounts payable 應付賬款   u=U.+\f5  
accounts receivable 應收賬款   o-m9}pV  
accumulated profits 累積利益   ;mi+[`E  
adjusting entry ?#123;整記錄   `u *:wJsv  
adjustment ?#123;整   l-} );zH74  
administration expense 管理費用   :'F7^ N3;H  
advances 預付   xv+47.?N  
advertising expense 廣告費   +@j@#~=K  
agency 代理   !n?8'eqWru  
agent 代理人   HZ+l){u  
agreement 契約   {]F };_  
allotments 分配數   :B(vk3;U!  
allowance 津貼   zj+.MG04  
amalgamation 合併   1 po.Cmx  
amortization 攤銷   d7*fP S  
amortized cost 應攤成本   B9&$sTAB  
annuities 年金   Ul/Uk n$  
applied cost 已分配成本   'H]&$AZ;@
 
applied expense 已分配費用   9k`}fk\M  
applied manufacturing expense 己分配製造費用   m"r =p  
apportioned charge 攤派費用   &azy1.i~  
appreciation 漲價   Q8~|0X\
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article of association 公司章程   qoo+=eh!  
assessment 課稅   3T|xUY)G4  
assets 資產   DUAI  
attorney fee 律師費   d hp-XI
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audit 審計   !qQB}sAf  
auditor 審計員   .wb[cCUQ  
average 平均數   DC-tBbQkk  
average cost 平均成本   5N_w(B  
bad debt 壞賬   z"vI
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balance 餘額   9 :ubPqt  
balance sheet 資產負債表   ==?!z<I.d  
bank account 銀行賬戶   3Aqw)B'"_  
bank balance 銀行結存   d<@SRHP(  
bank charge 銀行手續費   =u.jZ*u]WT  
bank deposit 銀行存款   G 5T{*  
bank discount 銀行貼現   -fA1_ ?7S  
bank draft 銀行匯票   GgNqci,  
bank loan 銀行借款   [\rnJ lE  
bank overdraft 銀行透支   FD+y?U F  
bankers acceptance 銀行承兌   $ncJc  
bankruptcy 破產   7SyysH<H  
bearer 持票人   sb3k? q  
beneficiary 受益人   ,?k~>,{3  
bequest 遺產   V?0Yzg$sy  
bill 票據   QR#L1+Hn  
bill of exchange 匯票   uDWxIP,m  
bill of lading 提單   DA(ur'D  
bills discounted 貼現票據   NO%x 2dx0  
bills payable 應付票據   ?C6DK{S(  
bills receivable 應收票據   eBs4:R_i  
board of directors 董事會   _Z>I"m  
bonds 債券   'Wv`^{y <^  
bonus 紅利   6 #vc"5@M  
book value 賬面價值   Pcs62aE  
bookkeeper 簿記員   8F;f&&L"y  
bookkeeping 簿記   |RA|nu   
branch office general ledger 支店往來賬戶   qIC9L"I  
broker 經紀人   I/H cIBJ  
brought down 接前   _^(}6o  
brought forward 接上頁   =rB=! ;  
budget 預算   f-BEfC,}'  
by-product 副產品   yltzf #%  
by-product sales 副產品銷售   I/&uiC{l@  
capital 股本   ] C&AU[U*  
capital income 資本收益   6bacU#0o  
capital outlay 資本支出   "{lw;
AA5F  
capital stock 股本   ))<1"7D^^  
capital stock certificate 股票   }R\9ybv  
carried down 移後   jO9w7u6  
carried forward 移下頁   #@v$`Df<  
cash 現金   VGPBD-6)  
cash account 現金賬戶   '/[9Xwh9  
cash in bank 存銀行現金   %_>+K;<  
cash on delivery 交貨收款   yW!+:y_N_  
cash on hand 庫存現金   K@0/iWm*  
cash payment 現金支付   2=[deQs  
cash purchase 現購   OZ9ud ]@\  
cash sale 現沽   5'mpd  
cashier 出?#123;員   /ad]p
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cashiers check 本票   yE6EoC^  
certificate of deposit 存款單折   B/n/bi8T  
certificate of indebtedness 借據   B4>kx#LR  
certified check 保付支票   <8SRt-Cr  
certified public accountant 會計師   [/F igr]  
charges 費用   DJu
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charge for remittances 匯水手續費   $h()%C7s  
charter 營業執照   Jm5&6=  
chartered accountant 會計師   5IsRIz[`TK  
chattles 動產   [&B}{6wry  
check 支票   '(4#He?Gd  
che stub 支票存根   @[vwqPOL  
closed account 己結清賬戶   [tP6FdS/M=  
closing 結算   }Efz+>F02  
closing entries 結賬紀錄   +I9+L6>UR  
closing stock 期末存貨   @
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closing the book 結賬   2^TJ_xG~  
columnar journal 多欄日記賬   TfFuHz ZZ  
combination 聯合   JOA_2qa>\  
commission 佣金   "\:ZH[j  
commodity 商品  
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common stock 普通股   5YQq*$|'+  
company 公司   ' >
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compensation 賠償   7H=^~J  
compound interest 複利   MUs~ZF  
consignee 承銷人   DOzJ-uww1  
consignment 寄銷   #;#r4sJwU  
consignor 寄銷人   Z\)emps  
consolidated balance sheet 合併資產負債表   ] SErM#$*  
consolidated profit and loss account 合併損益表   |iJ+e -_R  
consolidation 合併   -H;%1y$A-  
construction cost 營建成本   sXm Z0Dv  
construction revenue 營建收入   2Q/#.lNL  
contract 合同   #3L=\j[ y  
control account 統制賬戶   'B$bGQ  
copyright 版權   [)ybPIv]  
corporation 公司   yU"'h[^  
cost 成本   n5yPUJK2L6  
cost accounting 成本會計   m&h5u,  
cost of labour 勞工成本   BUozpqN}  
cost of production 生產成本   6kc/  
cost of manufacture 製造成本   d:x=g i!  
cost of sales 銷貨成本   B3Yj  
cost price 成本價格   BWz7m9T  
credit 貸方   ,iUYsY  
credit note 收款通知單   dE_I=v  
creditor 債權人   9kkYD  
crossed check 橫線支票   aKly1G  
current account 往來活期賬戶   d
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current asset 流動資產   Hsoe?kUHF  
current liability 流動負債   OSvv\3=  
current profit and loss 本期損益   05+uBwH
 
debit 借方   vT7ei"~&u  
debt 債務   u}[Z =V  
debtor 債務人   _DAAD,'<a  
deed 契據   <^Hh5kfS'  
deferred assets 遞延資產   TAbC-T.EV  
deferred liabilities 遞延負債   n,Z B-"dW  
delivery 交貨   g!k'tizYD  
delivery expense 送貨費   |c]Y1WwDx  
delivery order 出貨單   +bj[.  
demand draft 即期匯票   u/@dWeY[]  
demand note 即期票據   #Moju  
demurrage charge 延期費   Z~.3)6,z  
deposit 存款   vk:m>?(  
deposit slip 存款單   -9 AI@^q  
depreciation 折舊   bB^SD] }C  
direct cost 直接成本   ={a8=E!;  
direct labour 直接人工   CENA!W WQ  
director 董事   Jk.Ec)w  
discount 折扣   quB.A7~^=  
discount on purchase 進貨折扣   N o}Ly{  
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