[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
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acceptance 承兌   CQwL|$)]Y  
account 賬戶   5'0xz.)!  
accountant 會計員   -y R.<
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accounting 會計   C(S'#cm  
accounting system 會計制度   ~n[d4qV&  
accounts payable 應付賬款   wg ^sGKN  
accounts receivable 應收賬款   pp.6Ex (R  
accumulated profits 累積利益   XIvn_ &d;G  
adjusting entry ?#123;整記錄   } $uxJB  
adjustment ?#123;整   D*Ik7Pe  
administration expense 管理費用   lJ+0P2@h*  
advances 預付    XEC(P  
advertising expense 廣告費   nM\eDNK  
agency 代理   \Z^TXyu  
agent 代理人   '#LQN<"4  
agreement 契約   DKfE.p)  
allotments 分配數   h\7fp.  
allowance 津貼   $|]" W=h  
amalgamation 合併   |_}2f  
amortization 攤銷   [v$0[IuY,  
amortized cost 應攤成本   .P.z
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annuities 年金   {D!6%`HKV+  
applied cost 已分配成本   bgS${n/  
applied expense 已分配費用   :`E8Z:-R  
applied manufacturing expense 己分配製造費用   uMut=ja(U  
apportioned charge 攤派費用   p(PMZVV`  
appreciation 漲價   76V 6cI=+  
article of association 公司章程   l_EM8pL,f  
assessment 課稅   m~@;~7Ix  
assets 資產   6}4'E  
attorney fee 律師費   ?6(I V]  
audit 審計   \ W?R  
auditor 審計員   )foq),2  
average 平均數   {D?50Q  
average cost 平均成本   uA,>a>xYI  
bad debt 壞賬   baJxU:Y=p  
balance 餘額   I/M_p^  
balance sheet 資產負債表   n8uv#DsdK  
bank account 銀行賬戶   3<k`+,'  
bank balance 銀行結存   Na$Is'F&p  
bank charge 銀行手續費   Q?8R[i  
bank deposit 銀行存款   6lkl7zm  
bank discount 銀行貼現   GM<BO8Y.  
bank draft 銀行匯票   RletL)  
bank loan 銀行借款   WuP H'4b 5  
bank overdraft 銀行透支   O=v#{[  
bankers acceptance 銀行承兌   |u0(t,T  
bankruptcy 破產   \%/#x V  
bearer 持票人   '\Jj8oJQj  
beneficiary 受益人   *.~6S3}  
bequest 遺產   6An9S%:_  
bill 票據   ZiYm:$CJ  
bill of exchange 匯票   I8+~ &V}  
bill of lading 提單   P~s$EJL*  
bills discounted 貼現票據   ?+g`HTY u  
bills payable 應付票據   Dq36p${\W  
bills receivable 應收票據   {o!KhF:[  
board of directors 董事會   )uK{uYQl  
bonds 債券   Dfps gY)/?  
bonus 紅利   b !%hH  
book value 賬面價值   i<H wTmm$  
bookkeeper 簿記員   K TsgJ\W  
bookkeeping 簿記   aO@7O*  
branch office general ledger 支店往來賬戶   Pt@%4 :&-h  
broker 經紀人   >w-;Z>3Q@  
brought down 接前   '"<6.,Ae  
brought forward 接上頁   CT KG9 T  
budget 預算   Mva3+T  
by-product 副產品   T[,/5J  
by-product sales 副產品銷售   @%tRhG  
capital 股本   fV v.@HL{  
capital income 資本收益   PqyA1  
capital outlay 資本支出   -+7uy.@cS  
capital stock 股本   A a=u+  
capital stock certificate 股票   1"pI^Ddt  
carried down 移後   Sr&515  
carried forward 移下頁   Rl
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cash 現金   Di@GY!  
cash account 現金賬戶   Xg=x7\V  
cash in bank 存銀行現金   6`0m ta Q  
cash on delivery 交貨收款   `((Y
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cash on hand 庫存現金   c&X{dJWD  
cash payment 現金支付   yC3yij<oR  
cash purchase 現購   `+zWu55;  
cash sale 現沽  
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cashier 出?#123;員   B!dU>0&C t  
cashiers check 本票   y.=/J8->  
certificate of deposit 存款單折    U3izvM  
certificate of indebtedness 借據   21ppSN>  
certified check 保付支票   P+!
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certified public accountant 會計師   r6;$1K*0  
charges 費用   (]RM6i7  
charge for remittances 匯水手續費   5GA\xM-  
charter 營業執照   WYIQE$SE
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chartered accountant 會計師   j,t#B"hOnp  
chattles 動產   -*~CV:2iq-  
check 支票   m6 MOW&  
che stub 支票存根   +vNZW@_$D  
closed account 己結清賬戶   hY*0aZ|(  
closing 結算   SFb{o<0 =  
closing entries 結賬紀錄   n4R2^gX
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closing stock 期末存貨   b1gaj" ]  
closing the book 結賬   uk9g<<3T  
columnar journal 多欄日記賬   }m/RZP~=  
combination 聯合   kWlAY%  
commission 佣金   \XF}?*8  
commodity 商品   K.%U  
common stock 普通股   LuR,f"
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company 公司   dL
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compensation 賠償   0l=+$&D  
compound interest 複利   V $|<  
consignee 承銷人   Q\ Gq|e*  
consignment 寄銷   9'DtaTmGW  
consignor 寄銷人   4g}FB+[u  
consolidated balance sheet 合併資產負債表   >S1)YKgz  
consolidated profit and loss account 合併損益表   !mRx$ %ul  
consolidation 合併   ygSL  
construction cost 營建成本   ZUp\Ep}  
construction revenue 營建收入   uNHdpni  
contract 合同   .6m "'m0;  
control account 統制賬戶   (>=7ng
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copyright 版權   :s-o0$PlJ  
corporation 公司   w?mEuXc  
cost 成本   6al=Cwf  
cost accounting 成本會計   Q
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cost of labour 勞工成本   \OC6M` /  
cost of production 生產成本   J4tcQ  
cost of manufacture 製造成本   #hL*rbpT  
cost of sales 銷貨成本   fd8!KO  
cost price 成本價格   $P: O/O=>  
credit 貸方   w%c  
credit note 收款通知單   ~~F2Ij  
creditor 債權人   JR9$.fGJ  
crossed check 橫線支票   7OVbP%n)d2  
current account 往來活期賬戶   m"-[".-l-  
current asset 流動資產   ~%#mK:+  
current liability 流動負債   G",.,Px  
current profit and loss 本期損益   7S $&S;  
debit 借方   ?@R")$  
debt 債務   u-DK_^v4M  
debtor 債務人   )F pJ1  
deed 契據   va|rO#.=  
deferred assets 遞延資產    f+Dn9t  
deferred liabilities 遞延負債   ekQrW%\3  
delivery 交貨   x`Fjf/1T*m  
delivery expense 送貨費   Qbeeq6  
delivery order 出貨單   zzZg$9PT[  
demand draft 即期匯票   uH\kQ9f  
demand note 即期票據   ohc1 ~?3b  
demurrage charge 延期費   59rY[&|  
deposit 存款   LH]CUfUrUE  
deposit slip 存款單   ~ eN8|SR  
depreciation 折舊   >O]s&34  
direct cost 直接成本   Nm ]% }  
direct labour 直接人工   :DkAQ-<~  
director 董事   v })Q  
discount 折扣   \ Aq;Q?  
discount on purchase 進貨折扣   q]<xMg#nu  
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