[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。    ~^S-  
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acceptance 承兌   q UnFEg  
account 賬戶   A 5 X+Z  
accountant 會計員   v~\45eEA  
accounting 會計   (UZ*36@PJx  
accounting system 會計制度   o0'av+e7  
accounts payable 應付賬款   )US/bC!M$  
accounts receivable 應收賬款   Y
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accumulated profits 累積利益   b-?o?}*  
adjusting entry ?#123;整記錄   F4x7;?W{*  
adjustment ?#123;整   =T)2wcXBB  
administration expense 管理費用   )^N8L<  
advances 預付   /09=Tyy/\  
advertising expense 廣告費   ]eW|}V7A:  
agency 代理   ~ ""MeaM8[  
agent 代理人   !5j3gr~  
agreement 契約   \z9?rvT:  
allotments 分配數   shT[|@" C  
allowance 津貼   kZ9<j+.  
amalgamation 合併   SN(=e#ljE  
amortization 攤銷   " yTh +=  
amortized cost 應攤成本   Nr9[Vz?$P  
annuities 年金   #sU~fq  
applied cost 已分配成本   A#X.c=  
applied expense 已分配費用   dV{Hn {(  
applied manufacturing expense 己分配製造費用   RRqMwy>%  
apportioned charge 攤派費用   ^P/D8cXa4  
appreciation 漲價   Db=>7@h3C  
article of association 公司章程   //lZmyP?  
assessment 課稅   &ZN'Ey?  
assets 資產   #2jn4>  
attorney fee 律師費   l;*lPRoW,  
audit 審計   51qIo4$  
auditor 審計員   tR*W-%  
average 平均數   NP`s[  
average cost 平均成本   q7&yb.<KD.  
bad debt 壞賬   xm|4\H&Bg  
balance 餘額   9+I/y,aC  
balance sheet 資產負債表   xzl4v =7  
bank account 銀行賬戶   xH_ie  
bank balance 銀行結存   }Tr83B|  
bank charge 銀行手續費   =9 M|o0aY  
bank deposit 銀行存款   IS2Ij  
bank discount 銀行貼現   _MbVF>JOx  
bank draft 銀行匯票   s
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bank loan 銀行借款   P}9Y8$Y>U  
bank overdraft 銀行透支   d Zz^9:C+  
bankers acceptance 銀行承兌   fslk7RlSKg  
bankruptcy 破產   ~,!hE&LE~  
bearer 持票人   :F>L;mp  
beneficiary 受益人   C.eV|rc@T  
bequest 遺產   7G[ GHc>  
bill 票據   ZqbM%(=z(`  
bill of exchange 匯票   2${,%8"0s  
bill of lading 提單   EO/cW<uV'  
bills discounted 貼現票據   /P!X4~sTM  
bills payable 應付票據   RA/ =w&  
bills receivable 應收票據   Z#Zzi5<  
board of directors 董事會   V> a3V'  
bonds 債券   <]Pix)  
bonus 紅利   N(
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book value 賬面價值   ONN{4&7@<  
bookkeeper 簿記員   ys[i`~$  
bookkeeping 簿記   t7oz9fSz=?  
branch office general ledger 支店往來賬戶   |:=b9kv  
broker 經紀人   \e:FmG  
brought down 接前   y:|.m@ j1  
brought forward 接上頁   _"!{7e`Z  
budget 預算   M,\|V3s  
by-product 副產品   oyN+pFVB:$  
by-product sales 副產品銷售   /i k)4]>  
capital 股本   =!S@tuY  
capital income 資本收益   ?%dCU~ z  
capital outlay 資本支出   m>uI\OY{n  
capital stock 股本   0^!,[oh6*  
capital stock certificate 股票   O5TK&j  
carried down 移後   UQ$\ an'  
carried forward 移下頁   dVVvG]
  
cash 現金   ;sL6#Go?V  
cash account 現金賬戶   Nx4DC  
cash in bank 存銀行現金   =>:% n  
cash on delivery 交貨收款   *]:G7SW{  
cash on hand 庫存現金   D2TXOPH  
cash payment 現金支付   tLXn?aNY  
cash purchase 現購   C*{15!d:G  
cash sale 現沽   -Ty<9(~S  
cashier 出?#123;員   4('0f:9z+  
cashiers check 本票   K^,&ub.L)  
certificate of deposit 存款單折   XU;{28P  
certificate of indebtedness 借據   nXM9Px!  
certified check 保付支票   ]O[+c*|w  
certified public accountant 會計師   (Y'UvZlM%P  
charges 費用   ^b"
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charge for remittances 匯水手續費   G {pP}  
charter 營業執照   } `>J6y9  
chartered accountant 會計師   "]SJbuzh  
chattles 動產   VRd:2uDS  
check 支票   0{"dI;b%  
che stub 支票存根   &v3D" J  
closed account 己結清賬戶   c69U1  
closing 結算   zfP[1  
closing entries 結賬紀錄   ]s*[Lib  
closing stock 期末存貨   ^Kw&=u  
closing the book 結賬   _cxm}*}\#
 
columnar journal 多欄日記賬   ^^4K/XBve  
combination 聯合   ^B<PD]  
commission 佣金   (:&&;]sI  
commodity 商品   , `[Z`SUk`  
common stock 普通股   OUlxeo/  
company 公司   K)9j je  
compensation 賠償   >%n8W>^^4  
compound interest 複利   .`p<hA)%[C  
consignee 承銷人   D y`W5_xSz  
consignment 寄銷   r{R[[]p  
consignor 寄銷人   w L/p.@  
consolidated balance sheet 合併資產負債表   SmT+L,:D  
consolidated profit and loss account 合併損益表   o7c%\v [  
consolidation 合併   B c,"12  
construction cost 營建成本   @sB}q 6>  
construction revenue 營建收入   xP{H jONu  
contract 合同   E,*JPK-A x  
control account 統制賬戶   {UX"Epd);n  
copyright 版權   F1?CqN M  
corporation 公司   j{Yt70Wv  
cost 成本   ;I!+lx3[  
cost accounting 成本會計   ="5k\1W1M  
cost of labour 勞工成本   a2cx  
cost of production 生產成本   SQdzEF  
cost of manufacture 製造成本   5(iSOsb  
cost of sales 銷貨成本   +X* F<6mZ  
cost price 成本價格   E(aX4^]g  
credit 貸方   ;uM34^  
credit note 收款通知單   {~j /XB  
creditor 債權人   |MOn0 *  
crossed check 橫線支票   ;1{iF2jZ:  
current account 往來活期賬戶   oglXW
8  
current asset 流動資產   Hl^aUp.c  
current liability 流動負債   3JlC/v#0  
current profit and loss 本期損益   e/]O<,*  
debit 借方   `7u\   
debt 債務   "?oo\op  
debtor 債務人   ppwd-^f3j  
deed 契據   |QnUK5D$  
deferred assets 遞延資產   L0X&03e=e:  
deferred liabilities 遞延負債   f0-RhR  
delivery 交貨   / p"U  
delivery expense 送貨費   96.IuwL*.s  
delivery order 出貨單   p&k0Rx0Q3  
demand draft 即期匯票   BlkSWW/  
demand note 即期票據   B]'e$uyL7  
demurrage charge 延期費   Kwy1SyU  
deposit 存款   *)j@
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deposit slip 存款單   "_nX5J9  
depreciation 折舊    )x$!K[=  
direct cost 直接成本   :@:g*w2K  
direct labour 直接人工   ]sX7%3P  
director 董事   =1gDjF9|  
discount 折扣   ?~F]@2)5w  
discount on purchase 進貨折扣  
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