[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。   ?B['8ju  
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acceptance 承兌   M" vd/FV  
account 賬戶   rE?Fp
 
accountant 會計員   c`O(||UZT  
accounting 會計   U+ANSW/  
accounting system 會計制度   0K'^g0G  
accounts payable 應付賬款   )cV*cDL1j  
accounts receivable 應收賬款   m&a 8/5  
accumulated profits 累積利益   zPc kM)  
adjusting entry ?#123;整記錄   z,K;GZuP  
adjustment ?#123;整   [Ol~}@gV  
administration expense 管理費用   LK:Jkjp^  
advances 預付   ;hb_jW-0W  
advertising expense 廣告費   _%]x-yH!@  
agency 代理   q+{$"s9v  
agent 代理人   9D[Jn}E:  
agreement 契約   :d=: >_[  
allotments 分配數   c-oIP~,  
allowance 津貼   (~N[j;W,_W  
amalgamation 合併   g:eqB&&  
amortization 攤銷   <44A*ux  
amortized cost 應攤成本   %4
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annuities 年金   Wy.^1M/n>~  
applied cost 已分配成本   1"wZ [.  
applied expense 已分配費用   T)o>U&KNP  
applied manufacturing expense 己分配製造費用   ~A@HW!*
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apportioned charge 攤派費用   ,X}Jpi;/  
appreciation 漲價   d;hv_
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article of association 公司章程   n5+Z|<3)  
assessment 課稅   TD-o-*mO  
assets 資產   ~UNK[  
attorney fee 律師費   !hjA   
audit 審計   0sfb$3y  
auditor 審計員   F[)5A5+:Y  
average 平均數  
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average cost 平均成本   N~|Z@pU"  
bad debt 壞賬   GyF  
balance 餘額   3eERY[  
balance sheet 資產負債表   N4)ZPLV  
bank account 銀行賬戶   X e2Zf  
bank balance 銀行結存   X'J!.Jj  
bank charge 銀行手續費   } /*U~!t  
bank deposit 銀行存款   ib-H jJ8  
bank discount 銀行貼現   D"M[}$P  
bank draft 銀行匯票   H b?0?^#  
bank loan 銀行借款   ]sZ! -q'8  
bank overdraft 銀行透支   I=2b)"t0  
bankers acceptance 銀行承兌   #HTq\J!  
bankruptcy 破產   Tfp^h~&u  
bearer 持票人   8Z!Mad  
beneficiary 受益人   Q<>b3X>O  
bequest 遺產   s("\]K  
bill 票據   .$ ]-::&  
bill of exchange 匯票   Qs,4PPEg  
bill of lading 提單   1) Nj.#)  
bills discounted 貼現票據   /|m0)H.>  
bills payable 應付票據   kRqe&N e  
bills receivable 應收票據   xmi@ XL@t  
board of directors 董事會   SS6K7  
bonds 債券   T^icoX=c4  
bonus 紅利   ^Lv)){t  
book value 賬面價值   iAo/Dnp2J  
bookkeeper 簿記員   L6./5`b s  
bookkeeping 簿記   h+ <Jv   
branch office general ledger 支店往來賬戶   /B<QYvv  
broker 經紀人   E NrcIZ  
brought down 接前   )&j@={0  
brought forward 接上頁   MdDL?ev  
budget 預算   FfNUFx2N  
by-product 副產品   ^
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by-product sales 副產品銷售   8"}8Nrb0  
capital 股本   ;;|.qgxc~  
capital income 資本收益   C6'K)P[p  
capital outlay 資本支出   %-woaj   
capital stock 股本    ]0XlI;ah  
capital stock certificate 股票   u|cP&^S  
carried down 移後   66-tNy  
carried forward 移下頁   mKsJ[)#.  
cash 現金   S,x';"  
cash account 現金賬戶   t:"3MiM=c  
cash in bank 存銀行現金   20# V?hX3  
cash on delivery 交貨收款   WbwwI)1  
cash on hand 庫存現金   [1nUq!uTm  
cash payment 現金支付   l b;P&V  
cash purchase 現購   6Ey @)p..E  
cash sale 現沽   zpjE_|  
cashier 出?#123;員   ~jzjJ&O&  
cashiers check 本票   <eZ*LK?   
certificate of deposit 存款單折   8S7#tb@3  
certificate of indebtedness 借據   1obajN  
certified check 保付支票   5 ^K\<+{~B  
certified public accountant 會計師   ]h,iyWSs  
charges 費用   {isL<  
charge for remittances 匯水手續費   YmCu\+u  
charter 營業執照   'Y.6sB  
chartered accountant 會計師   >p'{!k  
chattles 動產   fejC,H4I  
check 支票   KP&xk13)  
che stub 支票存根   p-r[M5;-^Q  
closed account 己結清賬戶   gD2P)7:  
closing 結算   2;(+]Ad<  
closing entries 結賬紀錄   4fL`.n1^  
closing stock 期末存貨   "8R &c}  
closing the book 結賬   %/ctt_p0x  
columnar journal 多欄日記賬   74 &q2g{  
combination 聯合   q[GDK^-g  
commission 佣金   r sq?4+\  
commodity 商品   _N=f&~ T  
common stock 普通股   [r!f&R  
company 公司   `?
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compensation 賠償   Mi;Pv*  
compound interest 複利   4,>9N9.?9  
consignee 承銷人   dyk(/#*7W  
consignment 寄銷   H~^)^6)^T  
consignor 寄銷人   [N12X7O3  
consolidated balance sheet 合併資產負債表   0HUylnXf0  
consolidated profit and loss account 合併損益表   3I(;c ,S  
consolidation 合併   ":f]egq -  
construction cost 營建成本   S@ g(
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construction revenue 營建收入   Q'qX`K+@`  
contract 合同   ?
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control account 統制賬戶   >ZW|wpO  
copyright 版權   wSw> UU  
corporation 公司   I]DD5l}\  
cost 成本   L^r & .N\  
cost accounting 成本會計   2v2XU\u{t  
cost of labour 勞工成本   k(M:#oA!  
cost of production 生產成本   0)M8Tm0$  
cost of manufacture 製造成本   Kk*8   
cost of sales 銷貨成本   ]jYFrOMy4S  
cost price 成本價格   #f< v%  
credit 貸方   Inn{mmz 1  
credit note 收款通知單   6]4#8
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creditor 債權人   !-.GfI:q  
crossed check 橫線支票   T@Y, 7ccpd  
current account 往來活期賬戶  
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current asset 流動資產   3%hq<  
current liability 流動負債   2:_6nWl  
current profit and loss 本期損益   {}$Zff  
debit 借方   z DU=2c4W9  
debt 債務   ,uAp;"YJeV  
debtor 債務人   :W5W @8Y  
deed 契據   5mC"8N1)  
deferred assets 遞延資產   Xjkg7p,HD@  
deferred liabilities 遞延負債   L,[Q{:CS  
delivery 交貨   'E+"N'M|  
delivery expense 送貨費     ?C#E_  
delivery order 出貨單   N0.|Mb"?t  
demand draft 即期匯票   DU0/if9.  
demand note 即期票據   Xl$,f`f~  
demurrage charge 延期費   D}q"^"#T  
deposit 存款   7@ )  
deposit slip 存款單   3+15 yEeA  
depreciation 折舊   ZZ7qSyBs?  
direct cost 直接成本   d&[RfZ`  
direct labour 直接人工   ==& y9e  
director 董事   o6d x\  
discount 折扣   T!8^R|!a6  
discount on purchase 進貨折扣   BBRL_6  
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