[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。   md.#n  
'1u!@=.\G  
acceptance 承兌   yCt,-mz!z  
account 賬戶   iT;~0XU7F  
accountant 會計員   RqnT*  
accounting 會計   uOU?-WtPz  
accounting system 會計制度   *RpBKm&^7  
accounts payable 應付賬款   yi
-S^  
accounts receivable 應收賬款   G5K_e:i  
accumulated profits 累積利益   .PHz 
 
adjusting entry ?#123;整記錄   (Z
{&[h  
adjustment ?#123;整   SmR"gu
 
administration expense 管理費用   Z6Kw'3  
advances 預付   ImnN&[Cu  
advertising expense 廣告費   +2WvGRC  
agency 代理   RXZ}aX[h  
agent 代理人   7 g2@RKo  
agreement 契約   V/; / &  
allotments 分配數   H[S 4o,  
allowance 津貼   4IEF{"c_8  
amalgamation 合併   _h2s(u >\  
amortization 攤銷   =%UX"K`  
amortized cost 應攤成本   @jvF[wi;  
annuities 年金   Wdp?<U  
applied cost 已分配成本   4Z"JC9As  
applied expense 已分配費用   "h>B`S  
applied manufacturing expense 己分配製造費用   EoOB0zo}Y+  
apportioned charge 攤派費用   &1k2J   
appreciation 漲價   M:*^k  
article of association 公司章程   U:[#n5g  
assessment 課稅   TGe)%jZ  
assets 資產   Cc7YjsRW
 
attorney fee 律師費   l'#P:e W  
audit 審計   fQtV-\Bc  
auditor 審計員   
+d=cI  
average 平均數   kq m$a  
average cost 平均成本   k- ?:0  
bad debt 壞賬   /6$8djw  
balance 餘額   9sR?aW^$,/  
balance sheet 資產負債表   E}*   
bank account 銀行賬戶   ls<7
Qe"a  
bank balance 銀行結存   j![;;  
bank charge 銀行手續費   a&*fk?o  
bank deposit 銀行存款   )1!jv!  
bank discount 銀行貼現   (&y~\t]H  
bank draft 銀行匯票   Oi~]~+2  
bank loan 銀行借款   ;#F7Fp*U  
bank overdraft 銀行透支   X\dPQwas M  
bankers acceptance 銀行承兌   w?LDaSz\t  
bankruptcy 破產   DL:wiQ  
bearer 持票人   ;Fi(
zl  
beneficiary 受益人   3TS(il9A  
bequest 遺產   %1Pn;bUU!  
bill 票據   y:>'1"2`  
bill of exchange 匯票   j(*ZPo>o D  
bill of lading 提單   1aQR9zg%  
bills discounted 貼現票據   r6#It$NU  
bills payable 應付票據   ^3B&E^R  
bills receivable 應收票據   7@@,4_q E  
board of directors 董事會   |9X$@R  
bonds 債券   3TDjWW;#~  
bonus 紅利   t
|ih{0  
book value 賬面價值   $&!i3#FF  
bookkeeper 簿記員   x?unE@?\S  
bookkeeping 簿記   bQ3
EBJT{P  
branch office general ledger 支店往來賬戶   p[zKc2TPk  
broker 經紀人   bZB7t`C5  
brought down 接前   F/ODV=J-  
brought forward 接上頁   ? !dy  
budget 預算   ? V0!N;  
by-product 副產品   FYs-vW{  
by-product sales 副產品銷售   I!L`W _  
capital 股本   5/ee&sJR  
capital income 資本收益   \9 %SR~  
capital outlay 資本支出   P!apAr  
capital stock 股本   "Y> #=>8  
capital stock certificate 股票   kX2bU$1Q,i  
carried down 移後   HL^+:`,  
carried forward 移下頁   ZB5:FtW4  
cash 現金   "GTlJqhk  
cash account 現金賬戶   b,8\i|*!f  
cash in bank 存銀行現金   :=iP_*#  
cash on delivery 交貨收款   W8$ky[2R  
cash on hand 庫存現金   []vt\I ;  
cash payment 現金支付   b85r=tm   
cash purchase 現購   K9*vWoP'  
cash sale 現沽   4zRz U  
cashier 出?#123;員   B`)gXqBt  
cashiers check 本票   j<HBzqP%6  
certificate of deposit 存款單折   <h*r  
certificate of indebtedness 借據   a%"27 n(M  
certified check 保付支票   `k 5'nnyP  
certified public accountant 會計師   i Sm .E  
charges 費用   X &z|im'd  
charge for remittances 匯水手續費   ]f3eiHg*  
charter 營業執照   L>&o_bzp  
chartered accountant 會計師   3Dd"qON
!  
chattles 動產   T;f`ND2fY  
check 支票   $hn=MOMc  
che stub 支票存根   gtV^6(Y  
closed account 己結清賬戶   w6RB|^  
closing 結算   )H'SU_YU  
closing entries 結賬紀錄   O)$rC  
closing stock 期末存貨   =41g9UQ  
closing the book 結賬   iE~][_%U  
columnar journal 多欄日記賬   g p2S  
combination 聯合   Zt;dPY
q>  
commission 佣金   EU@ BNja  
commodity 商品   .;1tu+S  
common stock 普通股   v/fo`]zP  
company 公司   a+U^mPe  
compensation 賠償   _XO3ml\x@  
compound interest 複利   g?e$B}%  
consignee 承銷人   lhx"<kR4  
consignment 寄銷   kXfTNM
b  
consignor 寄銷人   <?Z[X{  
consolidated balance sheet 合併資產負債表   ``zgw\f[%  
consolidated profit and loss account 合併損益表   YT*_ vmJV  
consolidation 合併   *t)Y@=k3>  
construction cost 營建成本   / bxu{|.  
construction revenue 營建收入   YKUb'D:t]  
contract 合同   95wi~ ^^  
control account 統制賬戶   6/%dD 
DU  
copyright 版權   [{i"Au]  
corporation 公司   ?F^$4
:  
cost 成本   WS!:
w'rzr  
cost accounting 成本會計   ,[} X K9  
cost of labour 勞工成本   @%oHt*u  
cost of production 生產成本   o#D;H[' A  
cost of manufacture 製造成本   /#lqv)s'  
cost of sales 銷貨成本   z!M8lpIM  
cost price 成本價格   TbUouoc  
credit 貸方    .J0Tn,m
 
credit note 收款通知單   1I=>
0c  
creditor 債權人   ou{}\^DgQ  
crossed check 橫線支票   !R 2;]d*  
current account 往來活期賬戶   pM|m*k  
current asset 流動資產   l"{1v~I  
current liability 流動負債   17 k9h?s*  
current profit and loss 本期損益   'P:u/Sq?m  
debit 借方   sU|\? pJ  
debt 債務   y DE0qUO  
debtor 債務人   Xxz_h*  
deed 契據   ef Moi'v  
deferred assets 遞延資產   f"{|c@%  
deferred liabilities 遞延負債   JNJ96wnX1  
delivery 交貨   >oGs 0mej  
delivery expense 送貨費   Pea2ENe3  
delivery order 出貨單   >>b <)?3Rv  
demand draft 即期匯票   MfU0*nVF~  
demand note 即期票據   8fSY@  
demurrage charge 延期費   '5xvR G  
deposit 存款   {~"fq.h!M  
deposit slip 存款單   f6])
M)  
depreciation 折舊   53<.Knw5a  
direct cost 直接成本   }`uFLBG3  
direct labour 直接人工   WdZ_^  
director 董事   9-"!v0['  
discount 折扣   :lBw0{fP  
discount on purchase 進貨折扣   Ju@8_ ?8=  
   gjL+8Rk