[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。   [=%TnT+^9  
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acceptance 承兌   rWh6RYd<T  
account 賬戶   J9T3nTfL  
accountant 會計員   ={?vAb:  
accounting 會計   N N|u_  
accounting system 會計制度   BnRN;bu  
accounts payable 應付賬款   t*@z8<H  
accounts receivable 應收賬款   exdx\@72  
accumulated profits 累積利益   hm<}p&!J  
adjusting entry ?#123;整記錄   34!dYr%  
adjustment ?#123;整   e|4&b@  
administration expense 管理費用   H'F6$ypoS  
advances 預付   8>/Q1(q0  
advertising expense 廣告費   fSDi-I  
agency 代理   PR|R`.QSs  
agent 代理人   2BCtJ`S`  
agreement 契約   m
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allotments 分配數   &uUo3qXQ5l  
allowance 津貼   8P: Rg%0)  
amalgamation 合併   mJB2)^33a  
amortization 攤銷   0q\7C[R_  
amortized cost 應攤成本   :fk2 ]{KTL  
annuities 年金   {YUIMd!Y  
applied cost 已分配成本   oUQ07z\C  
applied expense 已分配費用   5X.e*;  
applied manufacturing expense 己分配製造費用   {G*A.$-d  
apportioned charge 攤派費用   09o~9
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appreciation 漲價   VOsqJJ3  
article of association 公司章程   fFjH "2WD  
assessment 課稅   ;IK[Y{W/  
assets 資產   {K#NB_*To  
attorney fee 律師費   :R):b  
audit 審計   .}')f;jH5<  
auditor 審計員   | nJZie8m  
average 平均數   2k6 X,  
average cost 平均成本   H&b3{yOa  
bad debt 壞賬   4lKVY<  
balance 餘額   .lhn;*Yi  
balance sheet 資產負債表   .k4W_9  
bank account 銀行賬戶   |lH;Fq{\  
bank balance 銀行結存   9x+<Ik  
bank charge 銀行手續費   97!>%d[0  
bank deposit 銀行存款   midsnG+jnf  
bank discount 銀行貼現   p1c3Q$>i  
bank draft 銀行匯票   >s3gqSDR  
bank loan 銀行借款   EliTFxp  
bank overdraft 銀行透支   2}?wYI*:5|  
bankers acceptance 銀行承兌  
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bankruptcy 破產   VE2tq k%  
bearer 持票人   #[MJ|^\i  
beneficiary 受益人   2fIRlrA$  
bequest 遺產   d+iR/Ssc  
bill 票據   Ut]+k+ 4  
bill of exchange 匯票   a'\By?V]  
bill of lading 提單   0i[zup
 
bills discounted 貼現票據   vFrt|JC_{  
bills payable 應付票據   }_QKJw6/"  
bills receivable 應收票據   Ta JB4zB  
board of directors 董事會   Q '(ihUq*k  
bonds 債券   EPW7+Ve  
bonus 紅利   b=a!j=-D  
book value 賬面價值   BcA31%  
bookkeeper 簿記員   #0b&^QL  
bookkeeping 簿記   04!(okubyp  
branch office general ledger 支店往來賬戶   Bqws!RM'&@  
broker 經紀人   *5$&`&,  
brought down 接前   }2)DPP:ic  
brought forward 接上頁   vtJV"h?e"3  
budget 預算   .'[/|4H  
by-product 副產品   y?[snrK G  
by-product sales 副產品銷售   NkxCs  
capital 股本   64Gi8|P  
capital income 資本收益   m8+(%>+
7  
capital outlay 資本支出   7=4A;Ybq  
capital stock 股本   O\;=V`z-  
capital stock certificate 股票   (B>Zaro#  
carried down 移後   .DJDpP)M  
carried forward 移下頁   XM Vq-8B0  
cash 現金   P4 ul[zZ  
cash account 現金賬戶   WKA'=,`v  
cash in bank 存銀行現金   ydWtvFuS  
cash on delivery 交貨收款   -U2mf W  
cash on hand 庫存現金   _baYn`tFw-  
cash payment 現金支付   '!vc/Hw  
cash purchase 現購   BX;5wKfA  
cash sale 現沽   ZeasYSo4P  
cashier 出?#123;員   X_; *`,<T  
cashiers check 本票   Z#`0txCF  
certificate of deposit 存款單折    Kn+=lCk  
certificate of indebtedness 借據   #`tD1T{;  
certified check 保付支票   `NwdbKX  
certified public accountant 會計師   hQJWKAf,/  
charges 費用   FYPz 4K  
charge for remittances 匯水手續費   }wt%1v-10U  
charter 營業執照   |U[y_Y\a  
chartered accountant 會計師   !^U6Z@&/R  
chattles 動產   jeN1eM8WI  
check 支票   ioIv=qGdiP  
che stub 支票存根   PB~_I=  
closed account 己結清賬戶   HOYq?40.R  
closing 結算   2]jPv0u  
closing entries 結賬紀錄   ;np_%?is  
closing stock 期末存貨   D#sf i,O  
closing the book 結賬   g"t^r3  
columnar journal 多欄日記賬   1JTbCS  
combination 聯合   ` DCU>bt&R  
commission 佣金   Oo%!>!Lt,  
commodity 商品   24@^{ }  
common stock 普通股   qc!x W,I  
company 公司   l%"`{   
compensation 賠償   ui.'^F<  
compound interest 複利   f[/.I,9U^  
consignee 承銷人   H$!-f>Rxa  
consignment 寄銷   oo'w-\2]p  
consignor 寄銷人   m% bE-#  
consolidated balance sheet 合併資產負債表   V> a*3D  
consolidated profit and loss account 合併損益表   2o{@nN8%  
consolidation 合併   ^JhFI*  
construction cost 營建成本   P!+v:'P5f  
construction revenue 營建收入   qMgfMhQ7DU  
contract 合同   6zYaA  
control account 統制賬戶   +B B0wY  
copyright 版權   hjY0w  
corporation 公司   *8!w&ME+.  
cost 成本   .Vx|'-u  
cost accounting 成本會計   Md9l+[@  
cost of labour 勞工成本   KVijs1q  
cost of production 生產成本   k8&FDz  
cost of manufacture 製造成本   cb+y9wA  
cost of sales 銷貨成本   4]6Qr  
cost price 成本價格   me./o(! ?  
credit 貸方   huAyjo  
credit note 收款通知單   7Jx%JgF  
creditor 債權人   G*\sdBW!k  
crossed check 橫線支票   ?:}Pa<D&K  
current account 往來活期賬戶   9y+[o
  
current asset 流動資產   7z<Cu<  
current liability 流動負債   Ex,JB +  
current profit and loss 本期損益   W(k:Pl#  
debit 借方   Z\!rH"8
 
debt 債務   XV2=8#R  
debtor 債務人   e{t=>vry  
deed 契據   E/"SU*Co  
deferred assets 遞延資產   *CUdGI&  
deferred liabilities 遞延負債   p37|zX  
delivery 交貨   2Guvze_bU  
delivery expense 送貨費   5^F]tRz-  
delivery order 出貨單   ~PYFYjHC  
demand draft 即期匯票   PPgW ^gj  
demand note 即期票據   STlPT5e.}  
demurrage charge 延期費   X8b#[40:  
deposit 存款   " Z;uu)NE  
deposit slip 存款單   6^ik|k|  
depreciation 折舊   no3Z\@%  
direct cost 直接成本   l:z};  
direct labour 直接人工   /| f[us-w  
director 董事   E._hg+ (Hi  
discount 折扣   ;.0LRWcJ  
discount on purchase 進貨折扣   T&4fBMBp,%  
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