[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。   @Z
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acceptance 承兌   bgmOX&`G  
account 賬戶   T!5g:;~y >  
accountant 會計員   o6:p2W  
accounting 會計   Jz_`dLL^w  
accounting system 會計制度   <UJ5n) }"\  
accounts payable 應付賬款   {E>(%v D  
accounts receivable 應收賬款   NVo=5  
accumulated profits 累積利益   oVnHbvP1X  
adjusting entry ?#123;整記錄   `ve5>aw0_Y  
adjustment ?#123;整   X]%n#\t,]  
administration expense 管理費用   %XWb|-=  
advances 預付   ?u M2|Nk  
advertising expense 廣告費   WAh{*$Rpl  
agency 代理   <F5x}i~(C  
agent 代理人   qznd'^[  
agreement 契約   '\Hh  
allotments 分配數   Qc"UTvq  
allowance 津貼   p< jM%fbZk  
amalgamation 合併   nrI-F,1  
amortization 攤銷   ~G`(=\_0  
amortized cost 應攤成本   W-@}q}A  
annuities 年金   -*C+z!?BP  
applied cost 已分配成本   Ea[K$NC)#  
applied expense 已分配費用   H!dg(d^  
applied manufacturing expense 己分配製造費用   2=xjgK  
apportioned charge 攤派費用   gS4@3BOw&.  
appreciation 漲價   a-7T  
article of association 公司章程   |\/Y<_)JD  
assessment 課稅   Zo|# ,AdE>  
assets 資產   G4eY}3F7,4  
attorney fee 律師費   sKI{AHJ?X  
audit 審計   jO# 5ZhG  
auditor 審計員   c)OQ_3xOs  
average 平均數   d@-bt s&3  
average cost 平均成本   #Y;_W;#  
bad debt 壞賬   w{;esU  
balance 餘額   6{p]cr  
balance sheet 資產負債表   u*J,3o} <  
bank account 銀行賬戶   2pEr s|r  
bank balance 銀行結存   O_jf)N\pi  
bank charge 銀行手續費   ]ozZW:  
bank deposit 銀行存款   fQ[ GN}k  
bank discount 銀行貼現   Eh&et0&=g  
bank draft 銀行匯票   .
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bank loan 銀行借款   pO.+hy  
bank overdraft 銀行透支   AF}6O(C~  
bankers acceptance 銀行承兌   ir%?J&C+t  
bankruptcy 破產   VnB"0"%w  
bearer 持票人   *uq;O*s  
beneficiary 受益人   ~a^"VQ5]ac  
bequest 遺產   O*dN+o  
bill 票據   wua`e <"  
bill of exchange 匯票   rG _T!']~  
bill of lading 提單   !vB8Pk"  
bills discounted 貼現票據   $-zt,iRyV  
bills payable 應付票據   mgk<PY  
bills receivable 應收票據   _{fh/{b1  
board of directors 董事會   "[[9i  
bonds 債券   Q,# )  
bonus 紅利   cg-\|H1  
book value 賬面價值   +5|wd6  
bookkeeper 簿記員   2cy: l03  
bookkeeping 簿記   pDlU*&  
branch office general ledger 支店往來賬戶   9%i|_c}  
broker 經紀人   5m_$21  
brought down 接前   C 'YL9r-G  
brought forward 接上頁   8cV3VapF  
budget 預算   7$8YBcZ6  
by-product 副產品   3]=j!_yJf  
by-product sales 副產品銷售   uTgvMkO  
capital 股本   ev}lb+pr)_  
capital income 資本收益   ^X sIQz[q  
capital outlay 資本支出   -RisZ-n*  
capital stock 股本   gVM&wo |  
capital stock certificate 股票   K"%_q$[YQ  
carried down 移後   #nTzn2  
carried forward 移下頁   > }& :y{z~  
cash 現金   5%+M:B  
cash account 現金賬戶   }YiE}+VW|  
cash in bank 存銀行現金   ;7jszs.6%  
cash on delivery 交貨收款   rHzwSR@}1  
cash on hand 庫存現金   qhFWQ1W  
cash payment 現金支付   7rF )fKW  
cash purchase 現購   0X.(BRI~6p  
cash sale 現沽   S}@J4}*u["  
cashier 出?#123;員   v}vwk8  
cashiers check 本票   "iu9r%l94  
certificate of deposit 存款單折   g4Y1*`} 2f  
certificate of indebtedness 借據  
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certified check 保付支票   fVb~j;  
certified public accountant 會計師   :5YL!D/&  
charges 費用   'T!^
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charge for remittances 匯水手續費   8%eWB$<X  
charter 營業執照   >s5i  
chartered accountant 會計師   z(00"ei  
chattles 動產   .paKV"LJ  
check 支票   M<nKk#!+h  
che stub 支票存根   jN[P$}#b`  
closed account 己結清賬戶   VLdQXNg9W"  
closing 結算  
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closing entries 結賬紀錄   z CS.P.$  
closing stock 期末存貨   | e?:Uq  
closing the book 結賬   _Se0,Uns  
columnar journal 多欄日記賬   5$58z  
combination 聯合   4r+@7hnK  
commission 佣金   j aU.hASj  
commodity 商品   /
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common stock 普通股   _A>?@3La9  
company 公司   n|p(Cb#G  
compensation 賠償   NFsCq_f  
compound interest 複利   H Q_IQ+  
consignee 承銷人   Rj'Tu0l  
consignment 寄銷   M:5K4$>Kx  
consignor 寄銷人   )/p=ZH0[  
consolidated balance sheet 合併資產負債表   ]jB`" to*}  
consolidated profit and loss account 合併損益表   k#oe:u
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consolidation 合併   6?BV J  
construction cost 營建成本   P9W!xvV`w  
construction revenue 營建收入  
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contract 合同   pXhN?joe  
control account 統制賬戶   Y9SaYSX  
copyright 版權   /a .XWfu  
corporation 公司   JeXA*U#  
cost 成本   u[<ij  
cost accounting 成本會計   JYK
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cost of labour 勞工成本   !^x;4@Ejm  
cost of production 生產成本   }~+q S`  
cost of manufacture 製造成本   8+n*S$  
cost of sales 銷貨成本   W% -`  
cost price 成本價格   d1>L&3HKx  
credit 貸方   u$Wv*;TT%  
credit note 收款通知單   wZsjbNf`K  
creditor 債權人   n_/;j$h  
crossed check 橫線支票   1]wo    
current account 往來活期賬戶   #PGpB5vnaA  
current asset 流動資產   f~R`RBZ]9  
current liability 流動負債   sHPK8Wsg  
current profit and loss 本期損益   m5%E1k$=  
debit 借方   6[3>[ej:x  
debt 債務   1uJpn  
debtor 債務人   Q-}cB  
deed 契據   EG J/r  
deferred assets 遞延資產   8FJPw"9  
deferred liabilities 遞延負債   ehV}}1>O  
delivery 交貨   AmX ~KK  
delivery expense 送貨費   @^t1SP p  
delivery order 出貨單   Z^t{m!v  
demand draft 即期匯票   .F]"%RK[  
demand note 即期票據   2rrC y C  
demurrage charge 延期費   V5!mV_EoR@  
deposit 存款   -cB>; f)5r  
deposit slip 存款單   +<^c2diX  
depreciation 折舊   %&M*G@j  
direct cost 直接成本   4v#A#5+O E  
direct labour 直接人工   l a_FZ
 
director 董事   **~1`_7~*  
discount 折扣   '=(@3ggA:  
discount on purchase 進貨折扣   psAr>:\3  
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