[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。    U=ek_FO  
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acceptance 承兌   ctk~}(1#  
account 賬戶   ]0dj##5tJ  
accountant 會計員   _ZMAlC*$G  
accounting 會計   sV']p#HK0  
accounting system 會計制度   E&z`BPd  
accounts payable 應付賬款   70Z#Ej  
accounts receivable 應收賬款   `W=3_  
accumulated profits 累積利益   > a?K![R  
adjusting entry ?#123;整記錄   Vd&&GI(:?^  
adjustment ?#123;整   VY1&YR}Y  
administration expense 管理費用   ovXU +8  
advances 預付   aTWC
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advertising expense 廣告費   s;!_'1pi@  
agency 代理   fFe{oR   
agent 代理人   d8!yV~Ka  
agreement 契約   gfr+`4H>v  
allotments 分配數   tEam6xNf,  
allowance 津貼   wJAJ
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amalgamation 合併   =:"wU  
amortization 攤銷   :w,#RcW  
amortized cost 應攤成本   uB@~xQ_V  
annuities 年金   }mdk+IEt  
applied cost 已分配成本   '_~qAx@F#c  
applied expense 已分配費用   }N0$DqP  
applied manufacturing expense 己分配製造費用   B?gFFU61  
apportioned charge 攤派費用   V1-URC24vd  
appreciation 漲價   CqVeR';2  
article of association 公司章程   y>! 8mDvZ  
assessment 課稅   "p@EY|Zv%I  
assets 資產   fMm.V=/+  
attorney fee 律師費   [X "pOz  
audit 審計   <p5?yF  
auditor 審計員   dJ(<zz+;b  
average 平均數   <L'6CBbP  
average cost 平均成本   "$krK7Z  
bad debt 壞賬   YAP,#a  
balance 餘額   w!|jL $5L  
balance sheet 資產負債表   <ebC]2j8cK  
bank account 銀行賬戶   P y!$r  
bank balance 銀行結存   fNk0&M  
bank charge 銀行手續費   y2M]z:Y U  
bank deposit 銀行存款   aoHAB <.C  
bank discount 銀行貼現   .%G>z"Xx  
bank draft 銀行匯票   u
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bank loan 銀行借款   s H(io  
bank overdraft 銀行透支   w| eVl{~p  
bankers acceptance 銀行承兌   3lsfT-|Wt&  
bankruptcy 破產   Qf($F,)K  
bearer 持票人   @j<Q2z^  
beneficiary 受益人   lx{ ' bzv  
bequest 遺產   E_D0Nm%n  
bill 票據   'm^]X3y*  
bill of exchange 匯票   A~
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bill of lading 提單   *X /i<  
bills discounted 貼現票據   . e_VPKF|  
bills payable 應付票據   @]YEOk-  
bills receivable 應收票據   ?mHu eX  
board of directors 董事會   h?Lp9VF  
bonds 債券   / ?'FSWDU  
bonus 紅利   &3$FkU^F6  
book value 賬面價值   * hmoi  
bookkeeper 簿記員   ;(@' +"  
bookkeeping 簿記   oU|_(p"e|  
branch office general ledger 支店往來賬戶   Vg(FF"  
broker 經紀人   ?vP6~$*B  
brought down 接前   y!c<P,Lt3f  
brought forward 接上頁   &$
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budget 預算   0Ibe~!EiQJ  
by-product 副產品   VC zb[.  
by-product sales 副產品銷售   .@0@Y  
capital 股本   7Ue&y8Yf  
capital income 資本收益   XS$#\UQ  
capital outlay 資本支出   ojyP.R  
capital stock 股本   S$=caZ?  
capital stock certificate 股票   seVT|z  
carried down 移後   %\L{Ud%7  
carried forward 移下頁   :F_>`{  
cash 現金   " {X0&  
cash account 現金賬戶   LYr9a(  
cash in bank 存銀行現金   |\xTcS|d  
cash on delivery 交貨收款   L2c\i  
cash on hand 庫存現金  
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cash payment 現金支付   
26p_fKY  
cash purchase 現購   klMpiy  
cash sale 現沽  
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cashier 出?#123;員   wq|7sk{  
cashiers check 本票   oI
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certificate of deposit 存款單折   U
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certificate of indebtedness 借據   qDcoccE f  
certified check 保付支票   R8 LHwRQ  
certified public accountant 會計師   n5#QQk2  
charges 費用   bYmk5fpRG  
charge for remittances 匯水手續費   wD/jN:  
charter 營業執照   j`+{FCB7  
chartered accountant 會計師   &Xc=PQ:I  
chattles 動產   P4LiU2C  
check 支票   e jR_3K^  
che stub 支票存根   fCZ"0P3(  
closed account 己結清賬戶   ~
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closing 結算   A]1dR\p  
closing entries 結賬紀錄   O0s,)8+z5D  
closing stock 期末存貨   3dJiu  
closing the book 結賬   1]Cdfj6@  
columnar journal 多欄日記賬   Mf !S'\  
combination 聯合   v2a(yH  
commission 佣金   KdD~;Ap$  
commodity 商品   _~'M
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common stock 普通股   n]7rHV}G  
company 公司   q#1G4l.  
compensation 賠償    ^6b5}{>  
compound interest 複利   ]o8yZ x  
consignee 承銷人   (XlvPcTi  
consignment 寄銷   /0!.u[t)~  
consignor 寄銷人   ).0p\.W~  
consolidated balance sheet 合併資產負債表   K4o']{:U  
consolidated profit and loss account 合併損益表   (pHJEY  
consolidation 合併   _ nz ^+  
construction cost 營建成本   Hzc}NyJ  
construction revenue 營建收入   KS1udH^Zc  
contract 合同   HR?bnkv|id  
control account 統制賬戶   l>L?T#v!_  
copyright 版權   .Wr7*J[V.  
corporation 公司   X-Ev>3H  
cost 成本   %Pl |3i  
cost accounting 成本會計   ^uphpABpD  
cost of labour 勞工成本   t=My=pG  
cost of production 生產成本   s&+`>  
cost of manufacture 製造成本    Lsai8 B  
cost of sales 銷貨成本   UtC<TBr  
cost price 成本價格   P[$idRS&  
credit 貸方   Nq^o8q_  
credit note 收款通知單   ,Z :2ba  
creditor 債權人   
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crossed check 橫線支票   M= |is*t  
current account 往來活期賬戶   Z0O0Q=e\Y  
current asset 流動資產   =v!Z8zk=W  
current liability 流動負債   XiV K4sD8  
current profit and loss 本期損益   Ao*:$:k  
debit 借方   )~S`[jV5  
debt 債務   x^i97dZS^"  
debtor 債務人   U%Hcck'  
deed 契據   }sJ}c}b  
deferred assets 遞延資產   ;j[
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deferred liabilities 遞延負債   ew~uOG+  
delivery 交貨   T,Q7 YI  
delivery expense 送貨費   T~SkFZ  
delivery order 出貨單   (Rp5g}b  
demand draft 即期匯票  
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demand note 即期票據   <Wj/A/  
demurrage charge 延期費   Im};wJ&
 
deposit 存款   j~=<O
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deposit slip 存款單   n=0^8QQ  
depreciation 折舊   V?>&9D"m  
direct cost 直接成本   F x$W3FIO]  
direct labour 直接人工   0LIXkF3^1  
director 董事    BPKrRex  
discount 折扣   sya!VF]`  
discount on purchase 進貨折扣   KG96;l@'(  
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