[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。   +#O+%!  
ajYe ?z  
acceptance 承兌   K,b M9>}  
account 賬戶   Ndmt$(b  
accountant 會計員   &Y@i:O  
accounting 會計   )2}R1K>  
accounting system 會計制度   aZfMeW  
accounts payable 應付賬款   fgLjF,Y  
accounts receivable 應收賬款    @MW@mP)#  
accumulated profits 累積利益   #c"eff  
adjusting entry ?#123;整記錄   FpoHm%+  
adjustment ?#123;整   mxc)Wm<4  
administration expense 管理費用   Nw;q
J58@  
advances 預付   H4/wO  
advertising expense 廣告費   3jmo[<p*x
 
agency 代理   %#6@PQ[R.  
agent 代理人   pYr"3BwG  
agreement 契約    eUPa5{P  
allotments 分配數   j=\h|^gA  
allowance 津貼   c`6c)11K  
amalgamation 合併   J-W9Bamx  
amortization 攤銷   4kOO3[r  
amortized cost 應攤成本   MP]<m7669*  
annuities 年金   m</m9h8  
applied cost 已分配成本   {U4!sJSl1  
applied expense 已分配費用   w.qtSW6M+  
applied manufacturing expense 己分配製造費用   9A.RD`fg  
apportioned charge 攤派費用   SV7;B?e%Y  
appreciation 漲價    W!Tx%  
article of association 公司章程   qxL\ G &~  
assessment 課稅   Q|y}mC/  
assets 資產   #3uv^m LGa  
attorney fee 律師費   QcegT/vO  
audit 審計   uvys>]+  
auditor 審計員   hlVye&;b8  
average 平均數   |/.J{=E0K  
average cost 平均成本   $l.*;h*  
bad debt 壞賬   ;vx5 =^7P  
balance 餘額   6o
pin  
balance sheet 資產負債表   JWVV?~1  
bank account 銀行賬戶   3?OQ-7,  
bank balance 銀行結存   n#_B4UqW%  
bank charge 銀行手續費   ,67Q!/O  
bank deposit 銀行存款   _nGx[1G( 5  
bank discount 銀行貼現   
(;NJ<x  
bank draft 銀行匯票   `/| *u  
bank loan 銀行借款   RTtKf i}  
bank overdraft 銀行透支   pEyZH!W  
bankers acceptance 銀行承兌   ?hoOSur+  
bankruptcy 破產   ,p2UshOmd
 
bearer 持票人   _,3ljf?WQM  
beneficiary 受益人   _H]\  
bequest 遺產   1" '3/MFQ8  
bill 票據   JsaXI:%1  
bill of exchange 匯票   q^X7x_  
bill of lading 提單   Y,]Lk<Hm3  
bills discounted 貼現票據   kc'$4 J4Tw  
bills payable 應付票據   8$FH;=  
bills receivable 應收票據   mF~T ?L"  
board of directors 董事會   '|yx
B')  
bonds 債券   Bfb~<rs[  
bonus 紅利   vu0Ql1  
book value 賬面價值   {i;,Io7W  
bookkeeper 簿記員   "1o{mvCkR  
bookkeeping 簿記   d3%qYL_+a  
branch office general ledger 支店往來賬戶   %-hSa~20  
broker 經紀人   5(;Y&?k  
brought down 接前   X'A`"}=_  
brought forward 接上頁   )k<cd.MX  
budget 預算   >a3m!`lq  
by-product 副產品   2- iY:r  
by-product sales 副產品銷售   ]3r}>/2(  
capital 股本   V 6}5^W  
capital income 資本收益   iSfRJ:_&6  
capital outlay 資本支出   G?4@[m  
capital stock 股本   q` S ~w  
capital stock certificate 股票   k@xinK%O{  
carried down 移後   5SFr E`  
carried forward 移下頁   +.cpZqWn3  
cash 現金   :8S;34Y;  
cash account 現金賬戶   }i9:k kfq2  
cash in bank 存銀行現金   2H%9l@}u  
cash on delivery 交貨收款   cXXZ'y>FP  
cash on hand 庫存現金   !Uiq3s`1T  
cash payment 現金支付   s,R:D).  
cash purchase 現購   u%-]-:c  
cash sale 現沽   Q0A4}  
cashier 出?#123;員   @ZEBtM%.O  
cashiers check 本票   *%uzLW0  
certificate of deposit 存款單折   0kJ8H!~u  
certificate of indebtedness 借據   eP~bl   
certified check 保付支票   t{;2$z
0  
certified public accountant 會計師   *QK) 1Y1W  
charges 費用   !vX4_!%  
charge for remittances 匯水手續費   , ['}9:f9  
charter 營業執照   }L0 [Jo:  
chartered accountant 會計師   FNG a4  
chattles 動產   UfW=/T  
check 支票   $S>'0 mL  
che stub 支票存根   le*+(aw  
closed account 己結清賬戶   @Y0
ZW't  
closing 結算   Q#MB=:0{  
closing entries 結賬紀錄   Mi]^wCF  
closing stock 期末存貨   lxd{T3LU  
closing the book 結賬   w 4fKh  
columnar journal 多欄日記賬   =gF035  
combination 聯合   XPhP1 ^>\  
commission 佣金   ):N#X<b':  
commodity 商品   Kebr>t8^  
common stock 普通股   w|dfl *  
company 公司   >H+tZV  
compensation 賠償   QN*|_H@h  
compound interest 複利   Gf8^nfr  
consignee 承銷人   <^s31.&p  
consignment 寄銷   \.2i?<BC  
consignor 寄銷人   =A!oLe$%  
consolidated balance sheet 合併資產負債表   ~vTwuc\(H  
consolidated profit and loss account 合併損益表   l/k-`LeW  
consolidation 合併   6B]=\H  
construction cost 營建成本   ~d7t\
S  
construction revenue 營建收入   k
A=5Kc  
contract 合同   97 Dq;  
control account 統制賬戶   gk%01&_>4  
copyright 版權   3$hIc)  
corporation 公司   AL":j6!OQ  
cost 成本   hh4R  
cost accounting 成本會計   ge`GQ>  
cost of labour 勞工成本   ?|,:;^2l1  
cost of production 生產成本   a&{Y~Og?%  
cost of manufacture 製造成本   f2~Aug  
cost of sales 銷貨成本   pW+uVv,  
cost price 成本價格   "{8j!+]4i  
credit 貸方   !h1:AW_iz  
credit note 收款通知單   aV5M}:D  
creditor 債權人   U/'l"N[  
crossed check 橫線支票   $e1.y b%  
current account 往來活期賬戶   1IoW}yT  
current asset 流動資產   OU

WK  
current liability 流動負債   <M\&zHv  
current profit and loss 本期損益   kqX=3Zo  
debit 借方   {|>'(iqH"w  
debt 債務   '( I0VJJ   
debtor 債務人   mr7Oi `dE  
deed 契據   -]wEk%j  
deferred assets 遞延資產   xHt7/8wF  
deferred liabilities 遞延負債   '$Z)2fn7  
delivery 交貨   lU 62$2  
delivery expense 送貨費   r10VFaly  
delivery order 出貨單   Ma!  
demand draft 即期匯票  
e?XFtIj$  
demand note 即期票據   .xqi7vVHZ  
demurrage charge 延期費   6):1U  
deposit 存款   SY|K9 $M^  
deposit slip 存款單   t+w{uwEY  
depreciation 折舊   Yuw:W:wY  
direct cost 直接成本   Ck#e54gJX  
direct labour 直接人工   wU|@fm"  
director 董事   ~~Bks{"BS  
discount 折扣   N!c FUZ5]  
discount on purchase 進貨折扣   _<RTe s  
   tAq0Z)