[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。   p`/c&}
 
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acceptance 承兌   GiS:Nq`$(  
account 賬戶   N97
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accountant 會計員   +Hkr\  
accounting 會計   pi;'!d[l%  
accounting system 會計制度   ,4H/>yPw  
accounts payable 應付賬款   Df5!z\dx  
accounts receivable 應收賬款   v$~$_K  
accumulated profits 累積利益   Q%!Dk0-)  
adjusting entry ?#123;整記錄   2wwJ>iR`  
adjustment ?#123;整   ><i: P*ht  
administration expense 管理費用   H7dT6`<~Y  
advances 預付   $(+#$F<eo+  
advertising expense 廣告費   b!oj3|9  
agency 代理   yV
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agent 代理人   Q:U>nm>xA  
agreement 契約   Jp"yb`w  
allotments 分配數   M2pFXU?]  
allowance 津貼   oe<DP7e  
amalgamation 合併   &>P<Zw -  
amortization 攤銷   ;b_l/T(  
amortized cost 應攤成本   3nnoXc'  
annuities 年金   DPr~DO`b  
applied cost 已分配成本   SW)jDy  
applied expense 已分配費用   G.3yuok9
 
applied manufacturing expense 己分配製造費用   ],s{%a5wC  
apportioned charge 攤派費用   #7['M;_  
appreciation 漲價   / }Pj^^6A<  
article of association 公司章程   IxaF*4JG  
assessment 課稅   vEw 8<<cgg  
assets 資產   |8?e4yVd  
attorney fee 律師費   *-(8Z>9  
audit 審計   lc\{47LwZ  
auditor 審計員   ?&?5x%|.<  
average 平均數   {"c`k4R  
average cost 平均成本   q~`dxq`}  
bad debt 壞賬   "p]!= "\  
balance 餘額   V{UY_ e8W  
balance sheet 資產負債表   QJ+Ml  
bank account 銀行賬戶   mgMa)yc!dp  
bank balance 銀行結存   L%jIU<?Z7  
bank charge 銀行手續費   ZI.Czzx\=  
bank deposit 銀行存款   L7]o^p{g}Q  
bank discount 銀行貼現   72ZoN<c  
bank draft 銀行匯票   K[ yP{01  
bank loan 銀行借款   8]D0)  
bank overdraft 銀行透支   gI!d*]{BP  
bankers acceptance 銀行承兌   RT|1M"?$  
bankruptcy 破產   8SA" bH:  
bearer 持票人   V1haAP[#  
beneficiary 受益人   u|LDN*#DW  
bequest 遺產   Zc'^iDAY  
bill 票據    |A\o  
bill of exchange 匯票   S)?N6sz%  
bill of lading 提單   zx5#eMD  
bills discounted 貼現票據   -Fq`#"  
bills payable 應付票據   \ q\"=  
bills receivable 應收票據   1,P\
dGmu  
board of directors 董事會   C_Z/7x*>d  
bonds 債券   e07u@_'^  
bonus 紅利   QBh*x/J  
book value 賬面價值   #\ uB!;Q  
bookkeeper 簿記員   %JgdLn
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bookkeeping 簿記   n?;h-KKO:  
branch office general ledger 支店往來賬戶   ~ #7@;C<nt  
broker 經紀人   `<{LW>Lb  
brought down 接前   }?o4MiLB  
brought forward 接上頁   yi:} UlO  
budget 預算   zz!jt A  
by-product 副產品   9khMG$  
by-product sales 副產品銷售   zhJ0to[%?  
capital 股本   m/"([Y_  
capital income 資本收益   #0PZa$kM(o  
capital outlay 資本支出   $6(a6!  
capital stock 股本   tW a'[2L  
capital stock certificate 股票   4jSYR#Hqp`  
carried down 移後   E*h!{)z@F  
carried forward 移下頁   Wm}gnNwA  
cash 現金   XOLE=zdSp  
cash account 現金賬戶  
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cash in bank 存銀行現金   0' oXA'L-J  
cash on delivery 交貨收款   K aX*) P  
cash on hand 庫存現金   SU1N*k#-o  
cash payment 現金支付   RL$%Vy0  
cash purchase 現購   cK >^8
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cash sale 現沽   &>B"/z  
cashier 出?#123;員   plp-[eKcD  
cashiers check 本票   684d&\(s  
certificate of deposit 存款單折   TMo DN%{  
certificate of indebtedness 借據   vw4b@v-XQ3  
certified check 保付支票   Eh)V
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certified public accountant 會計師   bLSc=f&  
charges 費用   ,@/O\fit)  
charge for remittances 匯水手續費   \Z,{De%  
charter 營業執照   t0GJ$])  
chartered accountant 會計師   Oet+$ b  
chattles 動產   K7([Gc9  
check 支票   ([ -i5  
che stub 支票存根   )P>/g*  
closed account 己結清賬戶   CmV &+C$V%  
closing 結算   :w!hkUx#  
closing entries 結賬紀錄   !/!ga)Y  
closing stock 期末存貨   gO)":!_n W  
closing the book 結賬   e#,(a  
columnar journal 多欄日記賬   V[uSo$k+>  
combination 聯合   k}p8"'O  
commission 佣金   IxS%V31  
commodity 商品   yCA8/)>Gm  
common stock 普通股   q2s
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company 公司   ca,W:9#.xn  
compensation 賠償   KPI96P  
compound interest 複利   =JW-EQ6[T  
consignee 承銷人   0Sz[u\w  
consignment 寄銷   V.z8 ]iG  
consignor 寄銷人   jw9v&/-  
consolidated balance sheet 合併資產負債表   s'
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consolidated profit and loss account 合併損益表   pu+Q3NfR  
consolidation 合併   HFI0\*xn(  
construction cost 營建成本   dJ m9''T')  
construction revenue 營建收入   3fp&iz  
contract 合同   ,oh;(|=  
control account 統制賬戶   8I*N  
copyright 版權   W7 dSx  
corporation 公司   huS*1xl  
cost 成本   A+gS'DZ9C  
cost accounting 成本會計   :)D
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cost of labour 勞工成本   S,nELV~!  
cost of production 生產成本   ~!5=o{wy  
cost of manufacture 製造成本   ~mARgv  
cost of sales 銷貨成本   P!E2.K,  
cost price 成本價格   F-,chp  
credit 貸方   (/N&_r4x  
credit note 收款通知單   J-Tiw l  
creditor 債權人   e1LIk1`p  
crossed check 橫線支票   |5tZ*$nGa  
current account 往來活期賬戶   fO&`A:JY  
current asset 流動資產   Pv/v=s>X  
current liability 流動負債   giX[2`^NG  
current profit and loss 本期損益   <y] 67:"<v  
debit 借方   |:&6eDlR  
debt 債務   DegbjqZ#  
debtor 債務人   cl2_"O  
deed 契據   No} U[u.O  
deferred assets 遞延資產   %ACW"2#(  
deferred liabilities 遞延負債   w|-
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delivery 交貨   &.\7='$F  
delivery expense 送貨費   xBA"w:<  
delivery order 出貨單   ro\ oL  
demand draft 即期匯票   U:C:ugm  
demand note 即期票據   P+}~6}wJE  
demurrage charge 延期費   (pd$? vRy  
deposit 存款   (+epRC  
deposit slip 存款單   wuA?t   
depreciation 折舊   0^gY4qx[u  
direct cost 直接成本   X<}}DZSu a  
direct labour 直接人工   _E`+0;O
 
director 董事   `.@sux!lu  
discount 折扣   X!ruQem /  
discount on purchase 進貨折扣   hj9TiH/+  
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