[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。   kHbH{])  
yvIzgwN%s!  
acceptance 承兌   UUR+PfY  
account 賬戶   m
<'&`B;  
accountant 會計員   n5+Z|<3)  
accounting 會計   &>A<{J@VL  
accounting system 會計制度   1n!xsesSc  
accounts payable 應付賬款   9A,ok[J  
accounts receivable 應收賬款   *ry}T=  
accumulated profits 累積利益   0b(x@>
 
adjusting entry ?#123;整記錄   de_%#k1:L  
adjustment ?#123;整   `6xr:s  
administration expense 管理費用   G\(cnqHk  
advances 預付   Xv <K>i>k  
advertising expense 廣告費   p(6KJK\  
agency 代理   v3b +Ddp  
agent 代理人   {Jc.49  
agreement 契約   jSMxba]  
allotments 分配數   d1';d6.u\  
allowance 津貼   -dS@l'$  
amalgamation 合併    &4{!5r  
amortization 攤銷   *f o>  
amortized cost 應攤成本   B}+li1k  
annuities 年金   "A]#KTP  
applied cost 已分配成本   W1_.wN$,5  
applied expense 已分配費用   <DZ$"t  
applied manufacturing expense 己分配製造費用   TW6F9}'f&  
apportioned charge 攤派費用   t76B0L{  
appreciation 漲價   6d(D>a  
article of association 公司章程   d
J{q}U  
assessment 課稅   ,lcSJ^yr  
assets 資產   hgK 4;R  
attorney fee 律師費   NwyNl  
audit 審計   P
iN^/#D  
auditor 審計員   C}qHvwFm  
average 平均數   CE @[Z  
average cost 平均成本   y96 HTQ32  
bad debt 壞賬   G8&/Ic  
balance 餘額   8j)*T9  
balance sheet 資產負債表   {zalfw{+  
bank account 銀行賬戶   8n35lI( [  
bank balance 銀行結存   M ML=J~1  
bank charge 銀行手續費   a}Z+"D  
bank deposit 銀行存款   E[cH/Rm  
bank discount 銀行貼現   MK(~  
bank draft 銀行匯票   #$ 4g&8  
bank loan 銀行借款   ?I$-im  
bank overdraft 銀行透支   ERy=lP~gV  
bankers acceptance 銀行承兌   zGNmc7  
bankruptcy 破產   Ab6R?mUM  
bearer 持票人   24u_}ZQzY  
beneficiary 受益人   &z#`Qa3NI  
bequest 遺產   p\R&vof*  
bill 票據   {y'4&vt<~  
bill of exchange 匯票  
L1Jn@  
bill of lading 提單   Y5c[9\'\  
bills discounted 貼現票據   x4K A8  
bills payable 應付票據   }T-'""*  
bills receivable 應收票據   U!(es0rX  
board of directors 董事會   iK=QP+^VN  
bonds 債券   S c]G7_  
bonus 紅利   e%EO/ 2"  
book value 賬面價值   Y,Lx6kU  
bookkeeper 簿記員   _F5*\tQ  
bookkeeping 簿記   GVhy }0|  
branch office general ledger 支店往來賬戶   aS``fE;O  
broker 經紀人   S=j pn  
brought down 接前   }3_>  
brought forward 接上頁   L5'?.9]  
budget 預算   Q'Tg0,,S  
by-product 副產品   b:cy(6G(  
by-product sales 副產品銷售   c]n"1YNm  
capital 股本   A$i^/hJs  
capital income 資本收益   [8~P Pc^  
capital outlay 資本支出   fm L8n<1  
capital stock 股本   %DA&txX}w  
capital stock certificate 股票   Ra"hdxH  
carried down 移後   :a^/&LbLm  
carried forward 移下頁   &isKU8n  
cash 現金   9w~SzpJ%  
cash account 現金賬戶   .)SR3?  
cash in bank 存銀行現金   '/)qI.  
cash on delivery 交貨收款   d&\3}uH  
cash on hand 庫存現金   yO}5.  
cash payment 現金支付   [2Zl '+  
cash purchase 現購   u
Xk]  
cash sale 現沽   {xH?b0>  
cashier 出?#123;員   AVm+ 1  
cashiers check 本票   Xdwpn+7s  
certificate of deposit 存款單折   Z/dhp0k  
certificate of indebtedness 借據   6']Hm M  
certified check 保付支票   gJCZ9{Nl  
certified public accountant 會計師   ({Pjz;xM  
charges 費用   ~>HzAo9e  
charge for remittances 匯水手續費   QZtQogNy#  
charter 營業執照   ~d].<Be  
chartered accountant 會計師   Svb>s|D  
chattles 動產   -i1 f ]Bd  
check 支票   NSBcYObX  
che stub 支票存根   >,E^ R`y  
closed account 己結清賬戶   Sg4{IU  
closing 結算   !LzA  
closing entries 結賬紀錄   !=A;?Kdq  
closing stock 期末存貨   tU5uL.( O  
closing the book 結賬   r fzNw  
columnar journal 多欄日記賬   L7d1)mV  
combination 聯合   ,uAp;"YJeV  
commission 佣金   z~ywFk}KGd  
commodity 商品   &!OEd]  
common stock 普通股   Dz Q  
company 公司   /isalOT  
compensation 賠償   OZ+v ~'oD  
compound interest 複利   o<G#%9j  
consignee 承銷人   ~MBPN4r  
consignment 寄銷   4l+!Z,b  
consignor 寄銷人   fGO\f;P  
consolidated balance sheet 合併資產負債表   993f6  
consolidated profit and loss account 合併損益表   }f]Y^>-Ux  
consolidation 合併   OQ7 `n<I<)  
construction cost 營建成本   ! 5NuFLOf  
construction revenue 營建收入   ZZ7qSyBs?  
contract 合同   d&[RfZ`  
control account 統制賬戶  
<^'{=A>  
copyright 版權   w4vV#C4X  
corporation 公司   d 8DU[p  
cost 成本   UXs)$  
cost accounting 成本會計   Xv|=RNz  
cost of labour 勞工成本   ~Ix2O  
cost of production 生產成本   ]S% (l,  
cost of manufacture 製造成本   e=WjFnK[x7  
cost of sales 銷貨成本   qh:Bc$S  
cost price 成本價格   Aeb(b+=  
credit 貸方   -cM1]so
T  
credit note 收款通知單   +a3E =GJ  
creditor 債權人   0z8?6~M;<  
crossed check 橫線支票   =9X1+x  
current account 往來活期賬戶   Y.\x.Hg
  
current asset 流動資產   d<6F'F^w.7  
current liability 流動負債   mAtqF %V  
current profit and loss 本期損益   Aj)Q#Fd[  
debit 借方   )63 $,y-;$  
debt 債務   L%T(H<G  
debtor 債務人   4P&2Z0  
deed 契據   8o$rF7.-  
deferred assets 遞延資產   V}Y*Yv  
deferred liabilities 遞延負債   MQQm3VaKS  
delivery 交貨   U}RBgPX!  
delivery expense 送貨費   RZzHl
Z  
delivery order 出貨單   yGdX >h  
demand draft 即期匯票   [mA-s
l]  
demand note 即期票據   :<t=??4m  
demurrage charge 延期費   y:W6;R  
deposit 存款   } #rTUX  
deposit slip 存款單   ('tXv"fT  
depreciation 折舊   N2v/<  
direct cost 直接成本   S^eem_
C  
direct labour 直接人工   c]PTU2BB8  
director 董事   [O W <<6  
discount 折扣   c3^!S0U  
discount on purchase 進貨折扣   UX@%1W!8  
   6OAs%QZ