[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。   EG0NikT?  
;G~0 VM2|  
acceptance 承兌   "wxs  
account 賬戶   3u7E?*{sH  
accountant 會計員   ?}B9=R$Pi  
accounting 會計   >.#uoW4ZV  
accounting system 會計制度   Xig+[2zS  
accounts payable 應付賬款   -^;G^Uq6=  
accounts receivable 應收賬款   ~?6V-m{>#  
accumulated profits 累積利益   0sq/_S  
adjusting entry ?#123;整記錄   qrNW\ME  
adjustment ?#123;整   {:Z#8dGe  
administration expense 管理費用   /Yx 1S'5  
advances 預付   
9GkG'  
advertising expense 廣告費   >lyUr*4PX  
agency 代理   lV$U!v:b  
agent 代理人   ZH`6>:  
agreement 契約   NeHR%a2~  
allotments 分配數   6yTL7@V|B  
allowance 津貼   uHQJ &
  
amalgamation 合併   9))%tYN  
amortization 攤銷   E[htNin.B~  
amortized cost 應攤成本   S,3e|-&$  
annuities 年金   _:M6~XHo  
applied cost 已分配成本   KE16BjX@  
applied expense 已分配費用   Sd^e!?bp  
applied manufacturing expense 己分配製造費用   $z{HNY*2  
apportioned charge 攤派費用   60teD>Eh,  
appreciation 漲價   0c7&J?"wE  
article of association 公司章程   P}&7G-  
assessment 課稅   DZ ~|y H  
assets 資產   ED"5y  
attorney fee 律師費   n4k.tq  
audit 審計   VrO$SmH  
auditor 審計員   X'jEI{1w  
average 平均數   o|l)oc6{  
average cost 平均成本   zG@9-s* L  
bad debt 壞賬   @'R4zJ&+S  
balance 餘額   ,A =%!p+  
balance sheet 資產負債表   x7Ly,  
bank account 銀行賬戶   Lvv`
_  
bank balance 銀行結存   +2B{"Czm  
bank charge 銀行手續費   #&r^~>,#L-  
bank deposit 銀行存款   qJ"dkT*  
bank discount 銀行貼現   LD_aJ^(d  
bank draft 銀行匯票   V[+  Pb]  
bank loan 銀行借款   w6R
=r n  
bank overdraft 銀行透支   q'+XTal  
bankers acceptance 銀行承兌   YV{^S6M  
bankruptcy 破產   @/anJrt  
bearer 持票人   }
%S1OQC  
beneficiary 受益人   0NpxqeIDY  
bequest 遺產   _4zlEo-.gU  
bill 票據   yW|yZ(7  
bill of exchange 匯票   ]ueq&|  
bill of lading 提單   9S&6u1  
bills discounted 貼現票據   yn!LJT[~2  
bills payable 應付票據   "H%TOk7l  
bills receivable 應收票據   (sJ{27b_  
board of directors 董事會   r]BB$^@@V  
bonds 債券   L V33vy  
bonus 紅利   >\}2("bv  
book value 賬面價值   c4L5"_#`x-  
bookkeeper 簿記員   ,UWO+B]  
bookkeeping 簿記   jc Ie<i;  
branch office general ledger 支店往來賬戶   ]4uIb+(S  
broker 經紀人   :7:Nx`D8  
brought down 接前   $3Wl~ G}  
brought forward 接上頁   =kZPd>&L  
budget 預算   NqhRJa63  
by-product 副產品   YIgzFt[L  
by-product sales 副產品銷售   aKH\ 8O4L5  
capital 股本   {x2N~1!E  
capital income 資本收益   ,a^_ ~(C  
capital outlay 資本支出   RFg$N@g,  
capital stock 股本   4y 582u6^  
capital stock certificate 股票   %tUJ >qYU  
carried down 移後   <&l3bL  
carried forward 移下頁   }Ax$}#  
cash 現金   s}`=pk/FM  
cash account 現金賬戶   z56W5g2  
cash in bank 存銀行現金   ]Z<{ ~  
cash on delivery 交貨收款   wF@qBDxg  
cash on hand 庫存現金   ^U~YG=!ww  
cash payment 現金支付   Pb]s+1  
cash purchase 現購   $`l- c
SH;  
cash sale 現沽   1|z>} xP  
cashier 出?#123;員   20%xD e  
cashiers check 本票   y3;G<9K2c]  
certificate of deposit 存款單折   %I6iXq#  
certificate of indebtedness 借據   \zj8| +  
certified check 保付支票   >K50 h  
certified public accountant 會計師   tV#x{DN  
charges 費用   <]CO}r   
charge for remittances 匯水手續費   H1hj` '\"<  
charter 營業執照   E@t~juF!  
chartered accountant 會計師   l6l)M  
chattles 動產   ]MUuz'<
 
check 支票   Fo;xA  
che stub 支票存根   9-bDgzk   
closed account 己結清賬戶   m{R`1cN=Hg  
closing 結算   X*%KR4`
 
closing entries 結賬紀錄   /JR*X!&"  
closing stock 期末存貨   gtCd#t'(V  
closing the book 結賬   !Otyu6&  
columnar journal 多欄日記賬   $stJ+uh  
combination 聯合   zJdlHa{  
commission 佣金   lD !^MqK  
commodity 商品   F5+f?B~?R?  
common stock 普通股   'Ur$ jW  
company 公司   HK:?Y[ebs  
compensation 賠償   eT}c_h)  
compound interest 複利   ]<z>YyBA  
consignee 承銷人   5^f>L2  
consignment 寄銷   v>7=T8  
consignor 寄銷人   }ZvL% 4jT  
consolidated balance sheet 合併資產負債表   IU Dp5MIuR  
consolidated profit and loss account 合併損益表   QabF(}61  
consolidation 合併   1{nXmtvr  
construction cost 營建成本   sbkWJy  
construction revenue 營建收入   M@8 <^CK  
contract 合同   AX]lMe  
control account 統制賬戶   %3z-^#B=  
copyright 版權   q jUQ2
d  
corporation 公司   uWi+F)GS^K  
cost 成本    b.C!4^  
cost accounting 成本會計   0QEVL6gw  
cost of labour 勞工成本   OU0\xx1/  
cost of production 生產成本   WBTX~%*U  
cost of manufacture 製造成本   [",W TZ:  
cost of sales 銷貨成本   |910xd`Z  
cost price 成本價格   ` [@ F3x  
credit 貸方   P) GBuW  
credit note 收款通知單   A9$q;8= <  
creditor 債權人   /lAt&0  
crossed check 橫線支票   9 <\wa/#  
current account 往來活期賬戶   IY,&/MCh  
current asset 流動資產   d t0?4 d  
current liability 流動負債   yWt87+%T  
current profit and loss 本期損益   Wd&!##3$Q  
debit 借方   V><5
N;w  
debt 債務   A*MlK"  
debtor 債務人   ]#R;%L  
deed 契據   k gWF@"_  
deferred assets 遞延資產   H4^-MSw  
deferred liabilities 遞延負債   *4]I#N  
delivery 交貨   yv4hH4Io
 
delivery expense 送貨費   EvQN(
_  
delivery order 出貨單   J%3S3C2*m  
demand draft 即期匯票   {gK i15t  
demand note 即期票據   uK}k]x\z  
demurrage charge 延期費   S-'iOJ1]  
deposit 存款   />K$_T/]  
deposit slip 存款單   f}eZX  
depreciation 折舊   U hb6{'+  
direct cost 直接成本   !Edc]rg7  
direct labour 直接人工   2$=?;~  
director 董事   1&Nk  
discount 折扣   \W}?4kz  
discount on purchase 進貨折扣   Fgt/A#`fz  
   " 0K5 /9