[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。   [uZU p*.V  
e7pN9tXGf  
acceptance 承兌   &A=d7ASN=  
account 賬戶   _17c}o#`5w  
accountant 會計員   nolTvqMT  
accounting 會計   =:o)+N
E  
accounting system 會計制度   Qt]nlui~  
accounts payable 應付賬款   S3btx9y{  
accounts receivable 應收賬款   (#\3XBG  
accumulated profits 累積利益   ]wdudvS@6r  
adjusting entry ?#123;整記錄   pl|<g9  
adjustment ?#123;整   ur9-F^$  
administration expense 管理費用   7A3e-51>  
advances 預付   F#Z]Xq0r  
advertising expense 廣告費   %Xkynso~  
agency 代理   kd!f/'E!  
agent 代理人   lT1*e(I  
agreement 契約   QF!K$?EU[  
allotments 分配數   $5%tGFh  
allowance 津貼   WNlWigwYl  
amalgamation 合併   e[>(L%QV+  
amortization 攤銷   tH17
Z  
amortized cost 應攤成本   ww+XE2,  
annuities 年金   [@Uc4LX  
applied cost 已分配成本   kX 5v!pm[  
applied expense 已分配費用   @fbvu_-].  
applied manufacturing expense 己分配製造費用   tul5:}x3
 
apportioned charge 攤派費用   c\]h YKA  
appreciation 漲價   B~LB^ n(>@  
article of association 公司章程   |~#!e}L(  
assessment 課稅   ''v_8sv  
assets 資產   h#;fBQ]   
attorney fee 律師費   ;)cSdA9  
audit 審計   1B,RRHXn6  
auditor 審計員   Vu;tU.  
average 平均數   ~cU,3g  
average cost 平均成本   %0fj~s;  
bad debt 壞賬   3U1xKF  
balance 餘額   O:p~L`o>>  
balance sheet 資產負債表   YC*S;q  
bank account 銀行賬戶   [rE,fR   
bank balance 銀行結存   [u,B8DX  
bank charge 銀行手續費   Z~muQ c?  
bank deposit 銀行存款   AP/tBCeM  
bank discount 銀行貼現   U%w?muJW  
bank draft 銀行匯票   nVs0
$?}  
bank loan 銀行借款   R"=G?d)  
bank overdraft 銀行透支   T"dWrtO  
bankers acceptance 銀行承兌   lq1pgM?Kf  
bankruptcy 破產   vV8y_  
bearer 持票人   VGq2ITg9eE  
beneficiary 受益人   b`18y cVME  
bequest 遺產   ?}B_'NZ%  
bill 票據   oAvL?2  
bill of exchange 匯票   [$-y8`~(  
bill of lading 提單    7 &l  
bills discounted 貼現票據   p A1Tod  
bills payable 應付票據   GJ{]}fl  
bills receivable 應收票據   4*
F+-fu  
board of directors 董事會   3 T&m  
bonds 債券   <@@.~Qm'  
bonus 紅利   J} %&;uv  
book value 賬面價值   eX;"kO  
bookkeeper 簿記員   H }</a%y  
bookkeeping 簿記   -DU[dU*~  
branch office general ledger 支店往來賬戶   Rz*%(2Vz  
broker 經紀人   Ed_A#@V  
brought down 接前   OC"W=[Myl  
brought forward 接上頁   YadyRUE  
budget 預算   pkBmAJb@  
by-product 副產品   Bam7^g'*!3  
by-product sales 副產品銷售  
IuB0C!'  
capital 股本   ^ 8egn|  
capital income 資本收益   =,,!a/U  
capital outlay 資本支出   MP0gLi  
capital stock 股本   S :9zz  
capital stock certificate 股票   RUSBJsMB  
carried down 移後   3ef]3  
carried forward 移下頁   5 EDGl  
cash 現金   sh E>gTe  
cash account 現金賬戶   gbQrSJs!Zh  
cash in bank 存銀行現金   %3'80u6BCJ  
cash on delivery 交貨收款   lE$X9yIt  
cash on hand 庫存現金   n#bC,  
cash payment 現金支付   oy#Qj3M8=  
cash purchase 現購   m_' 1yX@  
cash sale 現沽   v3
4XcA  
cashier 出?#123;員   9M<qk si  
cashiers check 本票   C+*: lLY  
certificate of deposit 存款單折   V\X.AGc  
certificate of indebtedness 借據   ~/iE  
certified check 保付支票   &*[T
 
certified public accountant 會計師   *%\z#Bje@  
charges 費用   |c dQJW  
charge for remittances 匯水手續費   ^Shz[=fd  
charter 營業執照   Z5_U D  
chartered accountant 會計師   PgxD?Oi8  
chattles 動產   w*\)]bTs  
check 支票   v#nYH?+~mJ  
che stub 支票存根   |HhUU1!  
closed account 己結清賬戶   ;la(Q~#  
closing 結算   O .m;a_  
closing entries 結賬紀錄   |4ONGU*`E  
closing stock 期末存貨   5Y_)%u  
closing the book 結賬   Ej8EQ%P  
columnar journal 多欄日記賬   iK= {pd  
combination 聯合   oG3>lqBwD2  
commission 佣金   u ;f~  
commodity 商品   YPFjAQ  
common stock 普通股   )TBBYCL3  
company 公司   lLS`Ln)"  
compensation 賠償  
kd9hz-*  
compound interest 複利   28>gAz.#  
consignee 承銷人   8u!! a^F  
consignment 寄銷   >N{K)a  
consignor 寄銷人   9ZeTS~i  
consolidated balance sheet 合併資產負債表   ,eF}`  
consolidated profit and loss account 合併損益表   `SZ^~O  
consolidation 合併   q.g<gu]  
construction cost 營建成本  
Jf YO|,  
construction revenue 營建收入   ~4`LOROC  
contract 合同   iRBUX`0  
control account 統制賬戶   E5/-?(N  
copyright 版權   -|"mB"Dc  
corporation 公司   tTX2>8Gmr  
cost 成本   CES^ c-. k  
cost accounting 成本會計   jDqe)uVvtV  
cost of labour 勞工成本   \ %K< S  
cost of production 生產成本   5BN!uUkm+  
cost of manufacture 製造成本   ~?H _?}e  
cost of sales 銷貨成本   w |OMT>.  
cost price 成本價格   sFT-aLpL@V  
credit 貸方   cX9 !a,  
credit note 收款通知單   \|L ~#{a  
creditor 債權人   _qR1M):yJ  
crossed check 橫線支票   ))K3pKyb  
current account 往來活期賬戶   am]$`7R5d  
current asset 流動資產   4ac2^`  
current liability 流動負債   ts<5%{M(  
current profit and loss 本期損益   R0B\| O0Uv  
debit 借方   '+hiCX-_  
debt 債務   `$ql>k-6C  
debtor 債務人   4@&8jZ)a  
deed 契據   E=_M=5]  
deferred assets 遞延資產   RLu y;z  
deferred liabilities 遞延負債   D'$ki[{,  
delivery 交貨   C4H M  
delivery expense 送貨費   /59jkcA+  
delivery order 出貨單   =6y4*f  
demand draft 即期匯票   {0 IEizQ|i  
demand note 即期票據   iSCv/Gb: ,  
demurrage charge 延期費   dq+VW}[EO  
deposit 存款   82n
Q]  
deposit slip 存款單   F4xYfbwY"]  
depreciation 折舊   OlL FuVR  
direct cost 直接成本    Mj&q"G  
direct labour 直接人工   jQxv`H  
director 董事   K;a]
+9C  
discount 折扣   bS=aFl#  
discount on purchase 進貨折扣   -aK_
  
   oKLL~X>!U