[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。   0ge^pO\Z  
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acceptance 承兌   a 2N4Jg@  
account 賬戶   <E.$4 /T  
accountant 會計員   fnm:Wa|,%|  
accounting 會計   xg2 
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accounting system 會計制度   bP,_H  
accounts payable 應付賬款   o{&UT VyGs  
accounts receivable 應收賬款   F"M$ "rC]  
accumulated profits 累積利益   nmrYBw>  
adjusting entry ?#123;整記錄   wk"zpI7L  
adjustment ?#123;整   >ey-j\_v  
administration expense 管理費用   h8lI#Gs  
advances 預付   !HP/`R  
advertising expense 廣告費   {<3>^ o|"  
agency 代理   X@n\~[.B  
agent 代理人   8^Ov.$rP
 
agreement 契約   aY7.<p*a  
allotments 分配數   HGjGV]N5  
allowance 津貼   3qc
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amalgamation 合併   M:Aik&  
amortization 攤銷   >av.pJ(>  
amortized cost 應攤成本   ;c_pa0L  
annuities 年金   {?
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applied cost 已分配成本   WaRYrTDv64  
applied expense 已分配費用  
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applied manufacturing expense 己分配製造費用   [o,S.!W8  
apportioned charge 攤派費用   hj.Du+1  
appreciation 漲價   Xqac$%[3  
article of association 公司章程   8>|@O<2\  
assessment 課稅   KVrK:W--p  
assets 資產   $ (gR^L  
attorney fee 律師費   a~-^$Fzgy  
audit 審計   hsUP5_  
auditor 審計員   _Vq7Gxy$R  
average 平均數   @Sl
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average cost 平均成本   #`0iN+qh
  
bad debt 壞賬   P00pSRQHD  
balance 餘額   `(9B(&
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balance sheet 資產負債表   ^:RDu q  
bank account 銀行賬戶   iY2%_b!5  
bank balance 銀行結存   ymsqJ   
bank charge 銀行手續費   .ZxH#l _  
bank deposit 銀行存款   H? =D,  
bank discount 銀行貼現   Tcglt>tj"  
bank draft 銀行匯票   drQioH-  
bank loan 銀行借款   ",ic" ~  
bank overdraft 銀行透支   PUN.n t  
bankers acceptance 銀行承兌   -0) So  
bankruptcy 破產   'd"\h#  
bearer 持票人   [i'\d}  
beneficiary 受益人   "p\XaClpz  
bequest 遺產   p ?HODwZ  
bill 票據   .F~EQ %  
bill of exchange 匯票   Lu~e^Ul   
bill of lading 提單   W&>+~A  
bills discounted 貼現票據   %V$ujun`  
bills payable 應付票據   lE54RX}e4  
bills receivable 應收票據   _]=`F l  
board of directors 董事會   Ccocv>=Q&J  
bonds 債券   uxto:6),P<  
bonus 紅利   ^j2:fJOU#  
book value 賬面價值   _l?5GLl_F$  
bookkeeper 簿記員   X |f'e@  
bookkeeping 簿記   1?(mE7H#  
branch office general ledger 支店往來賬戶   y(RbW_ ?  
broker 經紀人   >oc7=F<8lS  
brought down 接前   /Ki :6  
brought forward 接上頁   "gCSbMq(Vq  
budget 預算   omV.Qb'NS  
by-product 副產品  
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by-product sales 副產品銷售    \~  
capital 股本   OD"eB?  
capital income 資本收益   `,(1'  
capital outlay 資本支出   q\[31$i$  
capital stock 股本   ^}8_tZs8\  
capital stock certificate 股票   ?.A6HrAPB  
carried down 移後   {kJ[)7  
carried forward 移下頁   -}UCdaQ3  
cash 現金   ,>
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cash account 現金賬戶   P|.KMtG  
cash in bank 存銀行現金   5b B[o6+  
cash on delivery 交貨收款   t:M({|m Y  
cash on hand 庫存現金   k#%19B  
cash payment 現金支付   su=.4JcK  
cash purchase 現購   (6\A"jey\x  
cash sale 現沽   :;"3k64  
cashier 出?#123;員   }7$\F!R  
cashiers check 本票   YA^9, q6u?  
certificate of deposit 存款單折   ,)L.^<  
certificate of indebtedness 借據   7k3":2:  
certified check 保付支票   #G#gB   
certified public accountant 會計師   (oJ#`k:&n  
charges 費用   I{cn ,,8  
charge for remittances 匯水手續費   wCvD4C.WH  
charter 營業執照   v%aD:%wlY@  
chartered accountant 會計師   )KRO=~Y  
chattles 動產   ^:-%tpB#!  
check 支票   wq]nz!  
che stub 支票存根   ijhMJ?3  
closed account 己結清賬戶   72-@!Z0e  
closing 結算   Y,mH ]  
closing entries 結賬紀錄   uR "]w7=  
closing stock 期末存貨   Q)a*bPz  
closing the book 結賬   0t4i'??  
columnar journal 多欄日記賬   dy`~%lX?  
combination 聯合   dbZPt~S'$  
commission 佣金   db%`-UST  
commodity 商品   ?qK:P  
common stock 普通股   q>omCk%h  
company 公司   <1jiU%!w  
compensation 賠償   5?vIkf  
compound interest 複利   G>_ZUHdI  
consignee 承銷人   GV[[[fu
 
consignment 寄銷   _ve7Is`/  
consignor 寄銷人   *gT TI;:  
consolidated balance sheet 合併資產負債表   ]c5GG!E-g  
consolidated profit and loss account 合併損益表   <bTa88,)  
consolidation 合併   hG;u8|uT^i  
construction cost 營建成本   Y66 vJ<lM  
construction revenue 營建收入   Vfw$>og!  
contract 合同   !E7/:t4  
control account 統制賬戶   Y0hL_46>  
copyright 版權   P7
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corporation 公司   sU}e78mh  
cost 成本   z(%Zji@!N  
cost accounting 成本會計   0^[$0]Mt[  
cost of labour 勞工成本   v^E5'M[A  
cost of production 生產成本   |]]fcJOBP  
cost of manufacture 製造成本   -0\$JAyrx  
cost of sales 銷貨成本   Aqm0|GlJ  
cost price 成本價格   6% ,Q  
credit 貸方   gh 0\9;h  
credit note 收款通知單   6a,YxR\  
creditor 債權人   {jq-d
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crossed check 橫線支票   ?NwFpSB2  
current account 往來活期賬戶   0CN.gu  
current asset 流動資產   g{a0,B/j  
current liability 流動負債   @LmUCP ~  
current profit and loss 本期損益   eeX)JC0A  
debit 借方   1IsR}uLh  
debt 債務   QDDSJ>l5_T  
debtor 債務人   3~S~)quwP  
deed 契據   -FPl",f=r  
deferred assets 遞延資產   [j/-(?+  
deferred liabilities 遞延負債   JL$RBr  
delivery 交貨   }z*p2)v`  
delivery expense 送貨費   {M$8V~8D  
delivery order 出貨單   qj/P4*6E  
demand draft 即期匯票   m8f_w  
demand note 即期票據    6$Dbeb  
demurrage charge 延期費   RcE%?2lD  
deposit 存款   C/$IF M<  
deposit slip 存款單   p*'?(o:=  
depreciation 折舊   w7W-=\Hvh  
direct cost 直接成本   BxG;vS3>*e  
direct labour 直接人工   oc?VAF  
director 董事   U9q*zP_jV  
discount 折扣   \E30.>%,  
discount on purchase 進貨折扣   1hN! 2Y:  
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