[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。   #g=
  
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acceptance 承兌   J"~!jrzBh(  
account 賬戶   5yk#(i7C  
accountant 會計員   n#^ii/H  
accounting 會計   Hg5:>?Lw@  
accounting system 會計制度   `br$kB  
accounts payable 應付賬款   HT ."J  
accounts receivable 應收賬款   Q>(a JF  
accumulated profits 累積利益   y#zO1Nig`  
adjusting entry ?#123;整記錄   GRh430V[  
adjustment ?#123;整   6GA+xr=  
administration expense 管理費用   e2^TQv2(=e  
advances 預付   nO+R>8,Q  
advertising expense 廣告費   ny
1;]_X_  
agency 代理   !|\l*  
agent 代理人   2F :8=_sA  
agreement 契約   AVi&cvhs  
allotments 分配數   i&YWutG  
allowance 津貼   =;"=o5g_  
amalgamation 合併   EK
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amortization 攤銷   Z+=M_{`{  
amortized cost 應攤成本   -}3nIk<N   
annuities 年金   pO92cGJ8  
applied cost 已分配成本   ly:2XvV3~  
applied expense 已分配費用   Ad&VOh+0  
applied manufacturing expense 己分配製造費用   6n^@Ps  
apportioned charge 攤派費用   6EeO\Qj{  
appreciation 漲價   Ej8g/{  
article of association 公司章程   YPW UncV  
assessment 課稅   ?4^ 0xGyE  
assets 資產   S$ffTdRz  
attorney fee 律師費   2Qt!JXC  
audit 審計   Zm0'p!  
auditor 審計員   #a9O3C/MP  
average 平均數   m?kyAW'|  
average cost 平均成本   ``%yVVg}  
bad debt 壞賬   J$5Vjh'aM
 
balance 餘額   t{s*,X\b  
balance sheet 資產負債表   F1A40h7R$Y  
bank account 銀行賬戶   4*&k~0#t  
bank balance 銀行結存   .+,U9e:%  
bank charge 銀行手續費   }R11G9N.  
bank deposit 銀行存款   tzthc*-<  
bank discount 銀行貼現   rr,w/[  
bank draft 銀行匯票  
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bank loan 銀行借款   R0%M9;>1
 
bank overdraft 銀行透支   P?S]Q19Q4  
bankers acceptance 銀行承兌   2vWn(6`  
bankruptcy 破產   -We9 FO~  
bearer 持票人   )+R n[MMp  
beneficiary 受益人   |c^?tR<  
bequest 遺產   f}J(nz>Sh  
bill 票據   6tFi\,)E  
bill of exchange 匯票   QFMAy>Gdn  
bill of lading 提單   <z\
`Ma  
bills discounted 貼現票據   \ 'Va(}v  
bills payable 應付票據   G;$;$gM  
bills receivable 應收票據   e[16 7uU  
board of directors 董事會   <Se9aD  
bonds 債券   &O^-,n  
bonus 紅利   X8">DR&>Y  
book value 賬面價值   `CI_zc=jx  
bookkeeper 簿記員   R<U]"4CBx  
bookkeeping 簿記   le]~Cy0  
branch office general ledger 支店往來賬戶   SiUu**zC  
broker 經紀人   k%FA:ms|k  
brought down 接前   R3;%eyu  
brought forward 接上頁   &a;?o~%*]i  
budget 預算   JJM<ywPGp  
by-product 副產品   Px&_6}Y
Wy  
by-product sales 副產品銷售   X\/M(byn  
capital 股本   FF~r&h8H  
capital income 資本收益   !1fZ7a  
capital outlay 資本支出   ;0Pv49q  
capital stock 股本   0~z\WSo  
capital stock certificate 股票   xhOoZ-  
carried down 移後   e"52'zAV-  
carried forward 移下頁   A4cOnG,  
cash 現金   marZA'u%B1  
cash account 現金賬戶   fjVy;qJ32S  
cash in bank 存銀行現金   RFyMRE!?  
cash on delivery 交貨收款   # )y/aA  
cash on hand 庫存現金    RQb}t,  
cash payment 現金支付   F,{mF2U*$  
cash purchase 現購   (Xcy/QT  
cash sale 現沽   {BT/P!  
cashier 出?#123;員   VOLj#H  
cashiers check 本票   > a,D8M?  
certificate of deposit 存款單折   dWPQp*f2  
certificate of indebtedness 借據   ?UZt30|1  
certified check 保付支票   qQi\/~Y[:  
certified public accountant 會計師   [104;g <  
charges 費用   AoeRoqg&#  
charge for remittances 匯水手續費   /rnI" ze`  
charter 營業執照   kB> ~Tb0  
chartered accountant 會計師   =i&,I{3  
chattles 動產   :t]HY2  
check 支票   ;,C]WZ.w  
che stub 支票存根   &J*M  
closed account 己結清賬戶   %^pi  
closing 結算   yGf7k>K'  
closing entries 結賬紀錄   G$+v |z  
closing stock 期末存貨   %)x9u$4W2  
closing the book 結賬   N);w~)MYh  
columnar journal 多欄日記賬   odsFgh  
combination 聯合   :Ko6.|  
commission 佣金   0(D^NtB7  
commodity 商品   hd(FOKOP  
common stock 普通股   q8?kBKP  
company 公司   |zYOCDFf  
compensation 賠償   n%s%i-[5B  
compound interest 複利   3/@z4:p0R  
consignee 承銷人   6 (Pan%  
consignment 寄銷   ds(?:zx#  
consignor 寄銷人   rNii,_  
consolidated balance sheet 合併資產負債表   V@G#U[D  
consolidated profit and loss account 合併損益表   XiE`_%NW  
consolidation 合併   kg[%Q]]  
construction cost 營建成本   `za,sRFR  
construction revenue 營建收入   L^3&  
contract 合同   {`QHg O  
control account 統制賬戶   DH-M|~.sf^  
copyright 版權   HU i?\4  
corporation 公司   :oP LluW*  
cost 成本   0N.h:21(4  
cost accounting 成本會計   h_vT
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cost of labour 勞工成本   ?;XEb\Kf  
cost of production 生產成本   XH"+oW  
cost of manufacture 製造成本   ["Ltqgx  
cost of sales 銷貨成本   RZm%4_p4s  
cost price 成本價格   4Z( #;9f  
credit 貸方   ;Y$>WKsV  
credit note 收款通知單   mll:rWC)  
creditor 債權人   PgWWa*Ew  
crossed check 橫線支票   NXU:b"G S  
current account 往來活期賬戶   IOcQI:4.`  
current asset 流動資產   elOeXYO0  
current liability 流動負債   %9J@##+  
current profit and loss 本期損益   ;*<tU n^t  
debit 借方  
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debt 債務   h:YD$XE  
debtor 債務人   G*fo9eu5$  
deed 契據   H5= kDkb  
deferred assets 遞延資產   }02`ve*   
deferred liabilities 遞延負債   _M&TT]a  
delivery 交貨   $KiCs]I+  
delivery expense 送貨費   Km`
SR^&\  
delivery order 出貨單   I&;>(@K  
demand draft 即期匯票   %ou,|Dww  
demand note 即期票據   XA>W>|  
demurrage charge 延期費   lkn|>U[  
deposit 存款   )'_[R@ThB  
deposit slip 存款單   K}~$h,n  
depreciation 折舊   t'eqk#rq  
direct cost 直接成本   ti\ ${C3  
direct labour 直接人工   n~N>;mP  
director 董事   9DxHdpOk  
discount 折扣   };/QK*  
discount on purchase 進貨折扣   O VV@  
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