[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。   ~Y7dH Dn  
q/PNJ#<  
acceptance 承兌   DMn4ll|  
account 賬戶    &;c>O  
accountant 會計員   ;a r><w  
accounting 會計   X
%}nFg qQ  
accounting system 會計制度   <jA105U"m>  
accounts payable 應付賬款   [syj#  
accounts receivable 應收賬款   Fky?\ec  
accumulated profits 累積利益   tg\|?  
adjusting entry ?#123;整記錄   Z9K})47T  
adjustment ?#123;整   4w93}t.z  
administration expense 管理費用   )nfEQ)L;h}  
advances 預付   Z7a945Jd  
advertising expense 廣告費   *if`/N-q(m  
agency 代理   xZ.!d.rn  
agent 代理人   wTc)S6%7  
agreement 契約   ny *i+4Mb  
allotments 分配數   vScjq5"p  
allowance 津貼   B&0;4  
amalgamation 合併   B^v8,;jZT  
amortization 攤銷   (xpn`NA  
amortized cost 應攤成本   vFv3'b$;G  
annuities 年金   =9wy/c$  
applied cost 已分配成本   vXE0%QE'Q  
applied expense 已分配費用   iE].&>w  
applied manufacturing expense 己分配製造費用   cU.9}-)  
apportioned charge 攤派費用   "i^ GmVn  
appreciation 漲價   Fc6iQ  
article of association 公司章程   pG3k   
assessment 課稅   ?C-Tow o=i  
assets 資產   K> g[k_  
attorney fee 律師費   !l@zT}i??  
audit 審計   jgv`>o%<W  
auditor 審計員   HD>q(cK_|8  
average 平均數   lLhL`C!  
average cost 平均成本   <0P5 o|  
bad debt 壞賬   C[sh,  
balance 餘額   tc+WWDP#"
 
balance sheet 資產負債表   LeOP;#  
bank account 銀行賬戶   88s/Q0l  
bank balance 銀行結存   \M<3}t  
bank charge 銀行手續費   WKfkKk;G  
bank deposit 銀行存款   V)ig)(CT  
bank discount 銀行貼現   <ABX0U[*  
bank draft 銀行匯票   X}ma]  
bank loan 銀行借款   #%0Bx3uM  
bank overdraft 銀行透支   q*7<)VwI  
bankers acceptance 銀行承兌   M5357Q  
bankruptcy 破產   &ANP`=  
bearer 持票人   j=RRfFg)  
beneficiary 受益人   NoE*/!Sr  
bequest 遺產   ^TY;Zp  
bill 票據   r!1D*v5&:  
bill of exchange 匯票   I#F!N 6;  
bill of lading 提單   8.AR.o  
bills discounted 貼現票據   !9Z r;K~\  
bills payable 應付票據   XRx+Dddt;  
bills receivable 應收票據   !>
,m&O-x  
board of directors 董事會    D,v U  
bonds 債券   u$#Wv2|mk  
bonus 紅利   <7SpEVQ  
book value 賬面價值   soA|wk\A  
bookkeeper 簿記員   t]jFo  
bookkeeping 簿記   OJ
|
r6  
branch office general ledger 支店往來賬戶   x+8_4>,>Y7  
broker 經紀人   % 2$/JZ  
brought down 接前   K.<.cJE  
brought forward 接上頁   \MC-4Yz  
budget 預算   g[RI.&?  
by-product 副產品   l/TjQ*
 
by-product sales 副產品銷售   e
}/Lk5q!  
capital 股本   !G^L/?z3  
capital income 資本收益   lGwl1,=  
capital outlay 資本支出   M5nWVK7c  
capital stock 股本   ^z1&8k"[^  
capital stock certificate 股票   4;n6I)&.(  
carried down 移後   3~S'LxV  
carried forward 移下頁   d@`M CchCB  
cash 現金   c\B|KhDk  
cash account 現金賬戶   f`9 b*w
V  
cash in bank 存銀行現金   C2LL|jp*  
cash on delivery 交貨收款   Nkxmm/Z  
cash on hand 庫存現金   ::Ke^dp  
cash payment 現金支付   X[`bMa7IB(  
cash purchase 現購   ];'v8
)Y  
cash sale 現沽   r.3/
F[.  
cashier 出?#123;員   7S/G B  
cashiers check 本票   p&+;w  
certificate of deposit 存款單折   Gj"7s8(/K|  
certificate of indebtedness 借據   +a-6Q ~  
certified check 保付支票   -F'b8:m  
certified public accountant 會計師   m'
P1BLk  
charges 費用   g? -lk5  
charge for remittances 匯水手續費   zi`b2h
 
charter 營業執照   ee%fqVQ8P  
chartered accountant 會計師   =mA: ctu~v  
chattles 動產   ^O^l(e!3  
check 支票   u[nyW3MZ  
che stub 支票存根   dJT]/g  
closed account 己結清賬戶   ono4U.C9  
closing 結算   xX*H7#  
closing entries 結賬紀錄   >:D j\"o  
closing stock 期末存貨   Wu4Lxv]B4  
closing the book 結賬   Q+4Xs.#  
columnar journal 多欄日記賬   j'9 "cE5_  
combination 聯合   :ba5iMa  
commission 佣金   *OuStr \o  
commodity 商品   -S3MH1TZ  
common stock 普通股   /pF`8
$  
company 公司   D8 hr?:I9  
compensation 賠償   O
'Js}  
compound interest 複利   ^i:`ZfA#
 
consignee 承銷人   Yjx|9_|Xn  
consignment 寄銷   KII
*az  
consignor 寄銷人   V(Ub!n:j  
consolidated balance sheet 合併資產負債表   A&nU]R8S  
consolidated profit and loss account 合併損益表   C@ th O  
consolidation 合併   %Gt.m  
construction cost 營建成本   Eb=}FuV  
construction revenue 營建收入   7o8{mp'_  
contract 合同   ZDbc  
control account 統制賬戶   *S/_i-ony  
copyright 版權   =Zi2jL?On  
corporation 公司   R: l&2k@  
cost 成本   'fW6 .0fXa  
cost accounting 成本會計   sQMFpIrr  
cost of labour 勞工成本   ! u:Weoz  
cost of production 生產成本   o6V}$wT3J  
cost of manufacture 製造成本   Iu$K i  
cost of sales 銷貨成本   4~B> 9<$e>  
cost price 成本價格   .A6(D$O k  
credit 貸方   mdRU^n  
credit note 收款通知單   *zr( Zv  
creditor 債權人   dd]/.Z  
crossed check 橫線支票   )B[0JrcE  
current account 往來活期賬戶   m9/}~Y#k  
current asset 流動資產   33!oS&L  
current liability 流動負債   1Tu *79A  
current profit and loss 本期損益   qh`t-  
debit 借方   r/SG 4  
debt 債務   br|;'i%(  
debtor 債務人   ,_Z+8  
deed 契據   qAw x2fPu  
deferred assets 遞延資產   .k,kTr$S  
deferred liabilities 遞延負債   k{'0[,mx#  
delivery 交貨   T<XA8h*  
delivery expense 送貨費   |+T1XYG5  
delivery order 出貨單   tg{H9tU;  
demand draft 即期匯票   6L)%T02C  
demand note 即期票據   `QXErw  
demurrage charge 延期費   '0FhL)x?"T  
deposit 存款   v8y1b%  
deposit slip 存款單   '_V2!?+RU+  
depreciation 折舊   p\bDY  
direct cost 直接成本   aoXb22]{  
direct labour 直接人工   z_|/5$T>U  
director 董事   p`l0?^r c"  
discount 折扣   kXf'5p1  
discount on purchase 進貨折扣   ;aw=MV  
   VY3&