[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。   ES>3Cf
 
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acceptance 承兌   THJ+OnP  
account 賬戶   ln.~>FO  
accountant 會計員   i=4bY[y  
accounting 會計   oCr
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accounting system 會計制度   pqK3u)  
accounts payable 應付賬款   e_TM#J(3  
accounts receivable 應收賬款   {IVqV6:  
accumulated profits 累積利益   u=[oo@Rk`  
adjusting entry ?#123;整記錄   `dK\VK^  
adjustment ?#123;整   M: 6cma5  
administration expense 管理費用   ^=ikxZyO  
advances 預付   ,]MX&]  
advertising expense 廣告費   c2nZd.SD|  
agency 代理   i@RjG
 
agent 代理人   SZPu"O\  
agreement 契約   o\#C] pp  
allotments 分配數   {e^llfj$#  
allowance 津貼   _W+TZa@_  
amalgamation 合併    P/Zo  
amortization 攤銷   m8?(.BJ%  
amortized cost 應攤成本   K^S#?T|[9  
annuities 年金   Fmu R(f=  
applied cost 已分配成本   =aCv Xa&,  
applied expense 已分配費用   X%dOkHarB  
applied manufacturing expense 己分配製造費用   +*dJddz  
apportioned charge 攤派費用    -<sXv
n  
appreciation 漲價   l>ttxYBa<d  
article of association 公司章程   j405G4BVW  
assessment 課稅   (Gc5lMiX3  
assets 資產   mNJB0B};m  
attorney fee 律師費   ZBGI_9wZ  
audit 審計   [{ pc1U-  
auditor 審計員   pd6d(  
average 平均數   S92Dvw?  
average cost 平均成本   ,P|PP
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bad debt 壞賬   38#(ruv  
balance 餘額   s|%</fMt9  
balance sheet 資產負債表   "_`~9qDy  
bank account 銀行賬戶   uzo}?X #  
bank balance 銀行結存   Di6:r3sEO  
bank charge 銀行手續費   S:d`z'  
bank deposit 銀行存款   k"Is.[I?^  
bank discount 銀行貼現   fTeo ,N  
bank draft 銀行匯票   pmS=$z;I  
bank loan 銀行借款   |] YT6-?.  
bank overdraft 銀行透支   1/n3qJyx2}  
bankers acceptance 銀行承兌   ZjcJYtD  
bankruptcy 破產   mF1oY[xa_  
bearer 持票人   &jJgAZ!  
beneficiary 受益人   v=4TU\b%  
bequest 遺產   c"~TH.,d  
bill 票據   3FdoADe{{  
bill of exchange 匯票   g41LpplX  
bill of lading 提單   >3bpa<M_  
bills discounted 貼現票據   *M*k-Z':.*  
bills payable 應付票據   [B4?Z-K%  
bills receivable 應收票據   0nS6<:  
board of directors 董事會   B}(YD;7vJ  
bonds 債券   @MM|.# ~T  
bonus 紅利   ':,LZ A8A  
book value 賬面價值   Qhr:d`@^]  
bookkeeper 簿記員   yH`xk%q_  
bookkeeping 簿記   =4I361oMf  
branch office general ledger 支店往來賬戶   2Zm*f2$xM  
broker 經紀人   +bXZE  
brought down 接前   TwH(47|?Nt  
brought forward 接上頁   X;1q1X)K  
budget 預算   *0U(nCT&m  
by-product 副產品   O[]+v  
by-product sales 副產品銷售   }PXWRv.gW  
capital 股本   UYPBKf]A9  
capital income 資本收益   i~2>kxf;K1  
capital outlay 資本支出   'G^=>=w|Nv  
capital stock 股本   uPqPoI>N!  
capital stock certificate 股票   #Kl;iY:n  
carried down 移後   1w5nBVC*$V  
carried forward 移下頁   YMWy5 \  
cash 現金   'e&4#VLH^  
cash account 現金賬戶   ka'MF;!rc  
cash in bank 存銀行現金   ; ?&;I
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cash on delivery 交貨收款   L}9@kjW  
cash on hand 庫存現金   AT%0i  
cash payment 現金支付   uJWX7UGuz  
cash purchase 現購   v!x[1[  
cash sale 現沽   V_~wWuZ-  
cashier 出?#123;員   B|Omz:c  
cashiers check 本票   pZR^ HOq  
certificate of deposit 存款單折   d. a>(G  
certificate of indebtedness 借據   ;A C] *  
certified check 保付支票   /Iskjcc60W  
certified public accountant 會計師   7HF\)cz2  
charges 費用   6?74l;  
charge for remittances 匯水手續費   M$GD8|*e  
charter 營業執照   6R<%.-qr  
chartered accountant 會計師   H5 -I}z  
chattles 動產   &dS+!<3  
check 支票   N @VD-}
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che stub 支票存根   ug{F?LW[  
closed account 己結清賬戶   ge` J>2  
closing 結算   Bm?Ku7}.  
closing entries 結賬紀錄   q^Z\V?  
closing stock 期末存貨   \kRBJ1)|f  
closing the book 結賬   ]*Hz'  
columnar journal 多欄日記賬   vi2xonq^  
combination 聯合   ,lUo 
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commission 佣金   <HD/&4$[  
commodity 商品   Q-0[l/A}
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common stock 普通股   / [19ITZ  
company 公司   +VeLd+Q}  
compensation 賠償   Nr)(&c8  
compound interest 複利   vxgm0ZOMN  
consignee 承銷人   `+gF|o9  
consignment 寄銷   3aOFpCs|#  
consignor 寄銷人  
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consolidated balance sheet 合併資產負債表   J@5 OZFMZ  
consolidated profit and loss account 合併損益表   0uvL,hF  
consolidation 合併   u-W=~EO5#  
construction cost 營建成本    [ ~E}x  
construction revenue 營建收入   (-#{qkA  
contract 合同   m&\Gz*)3  
control account 統制賬戶   &><`?  
copyright 版權   <Du*Re6g  
corporation 公司   Gnw>%f1@u  
cost 成本   4rx|6NV6  
cost accounting 成本會計   =f["M=)ZJ  
cost of labour 勞工成本   ~% c->\Q  
cost of production 生產成本   `+6HHtF  
cost of manufacture 製造成本   N.<hZ\].=
 
cost of sales 銷貨成本   iO@wqbg$6  
cost price 成本價格   Z\Q7#dl  
credit 貸方   V~wmGp.e  
credit note 收款通知單   hi=U  
creditor 債權人   Z`%
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crossed check 橫線支票   f6#H@ X  
current account 往來活期賬戶   ALv\"uUNu+  
current asset 流動資產   3l^pY18H'  
current liability 流動負債   5Q88OxH  
current profit and loss 本期損益   bcZonS  
debit 借方   `3OGCy  
debt 債務   Z/x1?{z  
debtor 債務人   ,..b)H
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deed 契據   e,BJD>N ?  
deferred assets 遞延資產   7%'<}u  
deferred liabilities 遞延負債   okv7@8U#p  
delivery 交貨   PTP2QAt  
delivery expense 送貨費   >"[u.1J_'I  
delivery order 出貨單   M~6I-HexT|  
demand draft 即期匯票   }u&JX  
demand note 即期票據   ?/wloLS47  
demurrage charge 延期費   r:IU+3  
deposit 存款   u|ZO"t  
deposit slip 存款單   3:gk:j#  
depreciation 折舊   +R_U  
direct cost 直接成本   lO *Hv9#  
direct labour 直接人工   p c],H  
director 董事  
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discount 折扣   #&Ee5xM=  
discount on purchase 進貨折扣   (nzt}i0  
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