[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。   Pd~=:4  
+
FqD.=8  
acceptance 承兌   'w k,t^)  
account 賬戶   K< *6E@+i  
accountant 會計員   63Zu5b"O/  
accounting 會計   KhfADqji|  
accounting system 會計制度   7-K8u  
accounts payable 應付賬款   iVn4eLK^v  
accounts receivable 應收賬款   c%/b*nQ(=  
accumulated profits 累積利益   AE}cHBwZE  
adjusting entry ?#123;整記錄   B1)Eo2i#  
adjustment ?#123;整   yO1 7C  
administration expense 管理費用   t<Yi!6  
advances 預付   GLtd<M"  
advertising expense 廣告費   )~wKRyQff  
agency 代理   #j
~FlY5  
agent 代理人   a
NEah  
agreement 契約   cZxY,UvYa  
allotments 分配數   ;zJb("n  
allowance 津貼   F)hj\aHm k  
amalgamation 合併   Ahw i  
amortization 攤銷   qX-ptsQ  
amortized cost 應攤成本   y
(Gn+  
annuities 年金   "iK= 8  
applied cost 已分配成本   HXa[0VOx  
applied expense 已分配費用   ^1.*NG8  
applied manufacturing expense 己分配製造費用   6i[Ts0H%<!  
apportioned charge 攤派費用   !.,wg'\P  
appreciation 漲價   "5V;~}=S  
article of association 公司章程   C12UZE;  
assessment 課稅   7?=^0?a  
assets 資產   xUdGSr50  
attorney fee 律師費   PK2;Ywk`  
audit 審計   X!Z)V)@J8  
auditor 審計員   ^f! M"@  
average 平均數   SUUNC06V  
average cost 平均成本   Y.Zd_,qy  
bad debt 壞賬   wu.l-VmGp)  
balance 餘額   +<1 |apS1  
balance sheet 資產負債表   k)n b<JW|r  
bank account 銀行賬戶   v]V N'Hs?  
bank balance 銀行結存   8D )nM|  
bank charge 銀行手續費   `MSig)V  
bank deposit 銀行存款   cb9-~*1  
bank discount 銀行貼現   Z&n[6aV'F  
bank draft 銀行匯票   X 61|:E  
bank loan 銀行借款   e
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bank overdraft 銀行透支   XvaIOt>A  
bankers acceptance 銀行承兌   H]/~ #a  
bankruptcy 破產   o%?)};o  
bearer 持票人   $os]$5(  
beneficiary 受益人   >)ekb7  
bequest 遺產   LIcc0w3  
bill 票據   ?@G s7'  
bill of exchange 匯票   QXZXj#`  
bill of lading 提單   ^Lgvey%  
bills discounted 貼現票據   :'DyZy2Fd  
bills payable 應付票據   U.<j2Kum  
bills receivable 應收票據   [Y](Y3/.N  
board of directors 董事會   H[~ D]RG}'  
bonds 債券   _Z0 .c@0  
bonus 紅利   .#QE*<T)]  
book value 賬面價值   dBXiLrEbs  
bookkeeper 簿記員   05LkLB  
bookkeeping 簿記   "u^Erj# /  
branch office general ledger 支店往來賬戶   ?wB_fDb}  
broker 經紀人   a*cWj}u  
brought down 接前   1VgGF^cYR  
brought forward 接上頁   /qIQE&V-  
budget 預算   _aFe9+y  
by-product 副產品   I
8
gNg Z  
by-product sales 副產品銷售   {1SsH ir>  
capital 股本   d~u=,@FK  
capital income 資本收益   Nnh\FaI  
capital outlay 資本支出   a yoC]rE  
capital stock 股本   +LRKS  
capital stock certificate 股票   z{W Cw  
carried down 移後   C.S BJ  
carried forward 移下頁   MR1I"gqE}I  
cash 現金   5
IF5R#  
cash account 現金賬戶   M1/d
7d  
cash in bank 存銀行現金   ni?k' \\  
cash on delivery 交貨收款   ~!Nj DDk  
cash on hand 庫存現金   *K|~]r(F?  
cash payment 現金支付   A]|w1nq  
cash purchase 現購   ^N/d`IAjv  
cash sale 現沽   ,&UKsrs_  
cashier 出?#123;員   +c~&o83[  
cashiers check 本票   `7=$I~`  
certificate of deposit 存款單折   vS8&,wJ!  
certificate of indebtedness 借據   8 MO-QO  
certified check 保付支票   B"_O!  
certified public accountant 會計師   M3jUnp&  
charges 費用   "UTW(~D'  
charge for remittances 匯水手續費   Ar!0GwE+  
charter 營業執照   h <4`|Bg+  
chartered accountant 會計師   qYA~Os1e  
chattles 動產   |P>
7C  
check 支票   KkCGL*]K  
che stub 支票存根   <<0sv9qw1  
closed account 己結清賬戶   "TA0--6  
closing 結算   s/7Z.\  
closing entries 結賬紀錄   G<7M;vRvP  
closing stock 期末存貨   G`FYEmD  
closing the book 結賬   JVIFpN"`  
columnar journal 多欄日記賬   O t)}:oG  
combination 聯合   wtYgHC}X  
commission 佣金   Z5vdH5?!r  
commodity 商品   }nlS&gew^  
common stock 普通股   k'st^1T  
company 公司   e\V -L_  
compensation 賠償   KZ%i&w#<  
compound interest 複利   5_;-Qw  
consignee 承銷人   NT+.E[J6  
consignment 寄銷   %R>n5m  
consignor 寄銷人   to?!qxn  
consolidated balance sheet 合併資產負債表   01'>[h#_n  
consolidated profit and loss account 合併損益表   6k t,q0  
consolidation 合併   wyy 1M+  
construction cost 營建成本   ..JRtuM-v  
construction revenue 營建收入   I>;{BYPV  
contract 合同   T`E0_ZU
;  
control account 統制賬戶   [#Qf#T%5h  
copyright 版權   vaB ql(?'2  
corporation 公司   E]' f&0s  
cost 成本   _
f^6F<!  
cost accounting 成本會計   ?y?9;;  
cost of labour 勞工成本   yh E%X  
cost of production 生產成本   "J"=<_?  
cost of manufacture 製造成本   TaRPMKk  
cost of sales 銷貨成本   8%K{lg"  
cost price 成本價格   )95k3xo  
credit 貸方   LFax$CZ
c  
credit note 收款通知單  
G%I .u  
creditor 債權人   rQ.zqr  
crossed check 橫線支票   q}Q G<%VR  
current account 往來活期賬戶   $9X +dvu*  
current asset 流動資產   @:?[R&`  
current liability 流動負債   O(/~cQ  
current profit and loss 本期損益   b&P)J|Fe  
debit 借方   B@(d5i{h  
debt 債務   r]!#v{#.  
debtor 債務人   B$g\;$G  
deed 契據   c-k3<|H`  
deferred assets 遞延資產   _{jC?rzb  
deferred liabilities 遞延負債   ^.6yzlY  
delivery 交貨   wY<s  
delivery expense 送貨費   iE''>Z  
delivery order 出貨單   ID_4M_G  
demand draft 即期匯票   -~]H5er`  
demand note 即期票據   4 eLZ  
demurrage charge 延期費   6Hnez@d  
deposit 存款   }[akj8U  
deposit slip 存款單   %C/p+Tg  
depreciation 折舊   -yf8  
direct cost 直接成本   I,h
w 0e  
direct labour 直接人工   dcY(1p)  
director 董事   gkd4)\9  
discount 折扣   8_}t,BC  
discount on purchase 進貨折扣   M[`[+5v  
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