[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。   y<nPZ<h  
h:G>w`X  
acceptance 承兌   $.w$x1  
account 賬戶   <2<2[F5Q%  
accountant 會計員   jK[*_V  
accounting 會計   #1*7eANfr  
accounting system 會計制度   sz/^Ie-~  
accounts payable 應付賬款  
#ucb  
accounts receivable 應收賬款   p{ZyC  
accumulated profits 累積利益   ^ZS!1%1  
adjusting entry ?#123;整記錄   ^[bFGKE  
adjustment ?#123;整   -w"lW7
 
administration expense 管理費用   KTot40osj  
advances 預付   F(l
J  
advertising expense 廣告費   w?8\9\ ;?  
agency 代理   <ty]z!B  
agent 代理人   2)0J@r'  
agreement 契約   OR $i,N|  
allotments 分配數   n`w]?bL  
allowance 津貼   nq>F_h  
amalgamation 合併   u&T XN;I,p  
amortization 攤銷   nnT#S  
amortized cost 應攤成本   XHJ`C\xR  
annuities 年金   z6B#F<h  
applied cost 已分配成本   (G{S*+  
applied expense 已分配費用   |dqESl,2  
applied manufacturing expense 己分配製造費用   YXqYIG.G  
apportioned charge 攤派費用   eGpKoq7a  
appreciation 漲價   \Z42EnJ  
article of association 公司章程   yVXVHCB  
assessment 課稅   3 4%B0  
assets 資產   .Oc j|A6  
attorney fee 律師費   f2M*]{N  
audit 審計   Dyo^O=0c  
auditor 審計員   :Ru8Nm  
average 平均數   1+7_L`SB  
average cost 平均成本   zd!%7 UP  
bad debt 壞賬   ^"=G=* /  
balance 餘額   KDP47A  
balance sheet 資產負債表   ,:'JJZg@  
bank account 銀行賬戶   ?mK&Slh.  
bank balance 銀行結存   W| zPV`  
bank charge 銀行手續費   1(>2tEjYT  
bank deposit 銀行存款   b.?;I7r   
bank discount 銀行貼現   j
g
PUR#)  
bank draft 銀行匯票   /)K;XtcN  
bank loan 銀行借款   jpZq]E9`P  
bank overdraft 銀行透支   /#@tv~Z^  
bankers acceptance 銀行承兌   $$o(  
bankruptcy 破產   ~QPTs1Vk8  
bearer 持票人   H%rNQxA2 +  
beneficiary 受益人   L%\Wt1\[  
bequest 遺產   kFmtE dhsc  
bill 票據   8qw{ e`c  
bill of exchange 匯票   c[ 0`8s!  
bill of lading 提單   (^g XO  
bills discounted 貼現票據   BV7P_!vt  
bills payable 應付票據   5=#d#dDc  
bills receivable 應收票據   I"3C/ pU2  
board of directors 董事會   #Y   
bonds 債券   YtWw)IK  
bonus 紅利   ]'Ho)Q  
book value 賬面價值   I''n1v?N  
bookkeeper 簿記員   z9OpxW@Ou  
bookkeeping 簿記   -D=Sj@G  
branch office general ledger 支店往來賬戶   C%]qK(9vvd  
broker 經紀人   &s?uMWR  
brought down 接前   h2Th)&Fb>  
brought forward 接上頁   @>~\So|  
budget 預算   +0Q 
+0:  
by-product 副產品   lic-68T  
by-product sales 副產品銷售   ,t wB" *  
capital 股本   5%fWX'mS  
capital income 資本收益   |Z2"pV  
capital outlay 資本支出   ]a~sJz!  
capital stock 股本   n4+q7  
capital stock certificate 股票   U\j g X  
carried down 移後   Y[}A4`  
carried forward 移下頁   :p]e4|R  
cash 現金   + 5Dc5Bl  
cash account 現金賬戶   VzHrKI  
cash in bank 存銀行現金   !|u?z%  
cash on delivery 交貨收款   9=T;Dxn  
cash on hand 庫存現金   3Os0<1@H  
cash payment 現金支付   GtZ.'?-  
cash purchase 現購   0hGmOUO  
cash sale 現沽   &$_!S!Sa/  
cashier 出?#123;員   ]Z6? m  
cashiers check 本票   ."B{U_P&  
certificate of deposit 存款單折   Qb/:E}h]$  
certificate of indebtedness 借據   ZxT E(BQv  
certified check 保付支票   Avi_]h&  
certified public accountant 會計師   zSfUM.fM  
charges 費用   {!qnHv\S  
charge for remittances 匯水手續費   D
QXcf*R  
charter 營業執照   Z^as ?k(iM  
chartered accountant 會計師   ?#Z4Dg 9|  
chattles 動產   L)F4)VL  
check 支票   .43cI(  
che stub 支票存根   vGh>1U:  
closed account 己結清賬戶   Cfd* Q  
closing 結算   ,3f>-mP  
closing entries 結賬紀錄   e_KfnPY   
closing stock 期末存貨   7[qL~BT+  
closing the book 結賬   ?0*[ L  
columnar journal 多欄日記賬   ~:f..|JM  
combination 聯合   KT<$E!@  
commission 佣金   "uIa 
K
b  
commodity 商品   YMK ![ q-  
common stock 普通股   u?dPCgs;h  
company 公司   wW)(mY?   
compensation 賠償   E JuTv%Y8  
compound interest 複利   +BL46Bq  
consignee 承銷人   J9]cs?`)  
consignment 寄銷   {9V.l.Q  
consignor 寄銷人   r#)1/`h  
consolidated balance sheet 合併資產負債表   !Pnjr T  
consolidated profit and loss account 合併損益表   & b5(Su  
consolidation 合併   >&S}u\/  
construction cost 營建成本   /(5"c>  
construction revenue 營建收入   gz[3xH~  
contract 合同   [{u3g4`}  
control account 統制賬戶   EUcD[ Rv  
copyright 版權   [ fzYC'A=  
corporation 公司   j"h/v7~  
cost 成本   ^w~B]*A:"  
cost accounting 成本會計   [yQ%g;m  
cost of labour 勞工成本   '&#gs P9  
cost of production 生產成本   ug2W{D  
cost of manufacture 製造成本   +#BOWz  
cost of sales 銷貨成本   bK~Toz<k  
cost price 成本價格   !^su=c  
credit 貸方   j+ -r(lZ  
credit note 收款通知單   \2a;z<(  
creditor 債權人   f?k0(rl  
crossed check 橫線支票   =tt3nfZ9  
current account 往來活期賬戶   eeCG#NFY5  
current asset 流動資產   Q9O_>mZy  
current liability 流動負債   Z*mbhod  
current profit and loss 本期損益   ^OWG9`p+  
debit 借方   ([<HFc`  
debt 債務   ;]=w6'dP!  
debtor 債務人   T pF[-fO  
deed 契據   X67C;H+  
deferred assets 遞延資產   xiOv$.@q  
deferred liabilities 遞延負債   .0R/'!e  
delivery 交貨   f;@b a[  
delivery expense 送貨費   ^.pE`l%1}  
delivery order 出貨單   /K2.V@T  
demand draft 即期匯票   ~frPV8^DP  
demand note 即期票據   3Hb .ZLE#  
demurrage charge 延期費   .
N2nJ/  
deposit 存款   sRo<4U0M;l  
deposit slip 存款單   ZNL;8sI?>  
depreciation 折舊   >#"jfjDuR
 
direct cost 直接成本   O+{pF.P#V  
direct labour 直接人工   ]yj4~_&O  
director 董事   ?<>,XyY  
discount 折扣   S*2L4Uj`|  
discount on purchase 進貨折扣   fl5UY$a2-  
   {kRDegby