[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 {Sc  
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acceptance 承兌   2i*-ET  
account 賬戶   
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accountant 會計員   #ok1qT9_  
accounting 會計   N|Xx#/  
accounting system 會計制度   /UTe aM!?"  
accounts payable 應付賬款   [U
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accounts receivable 應收賬款   wd2GKq!  
accumulated profits 累積利益   >{p&_u.r-  
adjusting entry ?#123;整記錄   P7O$*  
adjustment ?#123;整   l^w=b~|7=  
administration expense 管理費用   bO>q`%&  
advances 預付   X:bv ?o>Y  
advertising expense 廣告費   NypM+y  
agency 代理   9{@[l!]W  
agent 代理人   [X]yj  
agreement 契約   a7s
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allotments 分配數   Fxdu)F,~u  
allowance 津貼   %yX?4T;b  
amalgamation 合併   -U~]Bugvh  
amortization 攤銷   [Hw  
amortized cost 應攤成本   c[J(H,mt/  
annuities 年金   5wYYYo=  
applied cost 已分配成本   $$ouqLu  
applied expense 已分配費用   \fIGMoy!  
applied manufacturing expense 己分配製造費用   kIhP 73M  
apportioned charge 攤派費用   B/.+&AJw  
appreciation 漲價   6&_"dg"  
article of association 公司章程   _jg&}HM  
assessment 課稅   VI7f}  
assets 資產   (? j $n?p  
attorney fee 律師費   (|+Sbq(o  
audit 審計   '8\7(0$c  
auditor 審計員   @q:v?AO  
average 平均數   ef8_w6i  
average cost 平均成本   m}&cX
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bad debt 壞賬   w
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balance 餘額   "} =RPc%
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balance sheet 資產負債表   d5h]yIz^  
bank account 銀行賬戶   n "?It  
bank balance 銀行結存   A2>rS   
bank charge 銀行手續費   \JmfQrBQ  
bank deposit 銀行存款   [mwJ*GJ -  
bank discount 銀行貼現   Otq`45  
bank draft 銀行匯票   &AM<H}>  
bank loan 銀行借款   afrU>#+"  
bank overdraft 銀行透支   u"eO&Vc  
bankers acceptance 銀行承兌   vM  )2F  
bankruptcy 破產   P7ktr?V0a  
bearer 持票人   &c!d}pU}  
beneficiary 受益人   i4;`dCT|A  
bequest 遺產   XJJdCv^  
bill 票據   {p3VHd#  
bill of exchange 匯票   Tk~RT<\Ab+  
bill of lading 提單   ,Vb;2  
bills discounted 貼現票據   /){F0Zjjt  
bills payable 應付票據   Z9Prw/8P  
bills receivable 應收票據   qZw4"&,j$  
board of directors 董事會   4Uz1~AuNxb  
bonds 債券   b^
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bonus 紅利   OSP#FjH  
book value 賬面價值   Ip c2Qsa  
bookkeeper 簿記員   +LBDn"5  
bookkeeping 簿記   2y6@:VxSh  
branch office general ledger 支店往來賬戶   &XG k  
broker 經紀人   &"X6s%ZH|  
brought down 接前   4cZig\mE;  
brought forward 接上頁   ~{69&T}9  
budget 預算   x1H?e8  
by-product 副產品   P$l-p'U-  
by-product sales 副產品銷售   0LI:R'P+P[  
capital 股本   _D{zB1d\0  
capital income 資本收益   ifA=qn0= }  
capital outlay 資本支出   ^Ej4^d  
capital stock 股本   W5'07N^  
capital stock certificate 股票   Mou@G3  
carried down 移後   yWS#{|o(  
carried forward 移下頁   H<tk/\C  
cash 現金   ?t;>]Wo;  
cash account 現金賬戶   e| AA7  
cash in bank 存銀行現金   $7Sbz&)y3  
cash on delivery 交貨收款   O<}^`4d  
cash on hand 庫存現金   e<_yr>9g"  
cash payment 現金支付   %cIF()  
cash purchase 現購   oL?[9aww  
cash sale 現沽   #$\cRLPg  
cashier 出?#123;員   "= H.$ +  
cashiers check 本票   -KzU''  
certificate of deposit 存款單折   \)?mIwo7~  
certificate of indebtedness 借據   {sn:Lj0  
certified check 保付支票   - 0t  
certified public accountant 會計師   3,`.$   
charges 費用   OBF3)L]  
charge for remittances 匯水手續費   6yIl)5/=  
charter 營業執照   B_f0-nKP  
chartered accountant 會計師   qg7] YT&  
chattles 動產   b0\'JZ  
check 支票   8 I'1~d%$  
che stub 支票存根   re.%$D@  
closed account 己結清賬戶   x.>E7 +  
closing 結算   fVR:m`'Iq_  
closing entries 結賬紀錄   # SmM5%  
closing stock 期末存貨   tykA69X\W  
closing the book 結賬   to0tH^pD  
columnar journal 多欄日記賬   E\M{/.4 4  
combination 聯合   Oto
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commission 佣金   mwuFXu/  
commodity 商品   P\ yt!S2  
common stock 普通股   Kd_WN;l  
company 公司   Q@3.0Hf|{  
compensation 賠償   nMU#g])y)  
compound interest 複利   ^$][ah  
consignee 承銷人   5io7!%  
consignment 寄銷   dEXHd@"H  
consignor 寄銷人   DdI7%?hK  
consolidated balance sheet 合併資產負債表   "Y&+J@]  
consolidated profit and loss account 合併損益表   h]Zc&&+8{  
consolidation 合併   ;qI5GQ {  
construction cost 營建成本   ivdw1g|)h  
construction revenue 營建收入   D\Y)E#%,  
contract 合同   N0s)Nao4  
control account 統制賬戶   ':,6s  
copyright 版權   'e6W$?z  
corporation 公司   v{rc5 ]\R  
cost 成本   c$f|a$$b   
cost accounting 成本會計   "X']_:F1a  
cost of labour 勞工成本   inBd.%Yr  
cost of production 生產成本   ~L(_q ]  
cost of manufacture 製造成本   YY
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cost of sales 銷貨成本   D#%J||  
cost price 成本價格   >J=x";,D|~  
credit 貸方   ]\nG1+ta  
credit note 收款通知單   A>L(#lz#ek  
creditor 債權人   :, F^{  
crossed check 橫線支票   *8p\.za1  
current account 往來活期賬戶   AK<ZP?0  
current asset 流動資產   ~H0~5v F  
current liability 流動負債   TGLkw XOkT  
current profit and loss 本期損益   rL URP2~  
debit 借方   V>P\yr?  
debt 債務   sF;1)7]Pq  
debtor 債務人   gb:Cc,F,%  
deed 契據   tYfhKJzGC  
deferred assets 遞延資產   Y=G *[
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deferred liabilities 遞延負債   i:#R U^R  
delivery 交貨   F *; +-e  
delivery expense 送貨費   Pi?*rr5WZ  
delivery order 出貨單   6\86E$f=h  
demand draft 即期匯票   )EO/P+ &  
demand note 即期票據   ~4}m'#!  
demurrage charge 延期費   (Cp:NS  
deposit 存款   wrG*1+r
 
deposit slip 存款單   +2oZB]GPL  
depreciation 折舊   9szE^kHS9  
direct cost 直接成本   0jv9N6IM  
direct labour 直接人工   p!'
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director 董事   HXU"]s2Z  
discount 折扣   cXJgdBwo  
discount on purchase 進貨折扣   hZlajky  
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