[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。   {%w! @-  
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acceptance 承兌   ~f|Z%&l|  
account 賬戶   7j5f ;O^+  
accountant 會計員   jQU"Ved  
accounting 會計   $ _8g8r}  
accounting system 會計制度   {;2i.m1  
accounts payable 應付賬款   )o!XWh  
accounts receivable 應收賬款   0=wK:Ex  
accumulated profits 累積利益   P7B:%HiAx  
adjusting entry ?#123;整記錄   $o@R^sJ  
adjustment ?#123;整   ck#"*],  
administration expense 管理費用   wix5B@  
advances 預付   %tA57Pn>  
advertising expense 廣告費   _DRrz naw  
agency 代理   \Mv":Lm1  
agent 代理人    Lw1T 4n  
agreement 契約   v+6@cC  
allotments 分配數   PR<||"03  
allowance 津貼   J H.K.C(  
amalgamation 合併   r!}al5~&  
amortization 攤銷   \EbbkN:D  
amortized cost 應攤成本   nZR!*$}A  
annuities 年金   Z,N$A7SBE  
applied cost 已分配成本   ^"8G`B$r  
applied expense 已分配費用   5CAR{|a  
applied manufacturing expense 己分配製造費用   u%2<\:
~j  
apportioned charge 攤派費用   ryO$6L  
appreciation 漲價   QD{:vG g  
article of association 公司章程   o/[  
assessment 課稅   a)*6gf<5  
assets 資產   @|bP+8oU  
attorney fee 律師費   \^*< y-jL  
audit 審計   j:5%ppIY  
auditor 審計員   x4Rk<Th"o  
average 平均數   %u?HF4S'  
average cost 平均成本   ,]R8(bD)  
bad debt 壞賬   _RMQy~&b  
balance 餘額   '#\D]5  
balance sheet 資產負債表   "rXOsX\;  
bank account 銀行賬戶   T0j2a&Pv  
bank balance 銀行結存   kfC0zd+  
bank charge 銀行手續費   7J>Gd  
bank deposit 銀行存款   $ &5w\ P  
bank discount 銀行貼現   D-9\~gvh  
bank draft 銀行匯票   }:iBx  
bank loan 銀行借款   "$p#&W69"J  
bank overdraft 銀行透支   8U~.\`H-PT  
bankers acceptance 銀行承兌   E]^5I3=O  
bankruptcy 破產   4C~UcGMv\  
bearer 持票人   V6iL5&  
beneficiary 受益人   ~#Md"3  
bequest 遺產   gL$& @NY  
bill 票據   5,+\`!g  
bill of exchange 匯票   hJ%1  
bill of lading 提單   tP ~zKU  
bills discounted 貼現票據   9-h.|T2il  
bills payable 應付票據   _3Q8n|  
bills receivable 應收票據   h~HB0^|  
board of directors 董事會   OKuD"   
bonds 債券   k
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bonus 紅利   Ru%|}sfd  
book value 賬面價值   O^{1RV3:,T  
bookkeeper 簿記員   DrS~lTf=>  
bookkeeping 簿記   _|c&@M  
branch office general ledger 支店往來賬戶   lXrD
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broker 經紀人   ~JZ3a0$^  
brought down 接前   ateUpGM QU  
brought forward 接上頁   _rQUE
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budget 預算   kL{;.WsB  
by-product 副產品   NlR"$  
by-product sales 副產品銷售   (4~WWU (iT  
capital 股本   :,]S}R  
capital income 資本收益   `
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capital outlay 資本支出   :jNYP{Br  
capital stock 股本   vM0_>1nN  
capital stock certificate 股票   ,^T]UHRO  
carried down 移後   &TN2 HZ-bJ  
carried forward 移下頁   tR
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cash 現金   I{.HO<$7D}  
cash account 現金賬戶   3VCqp13
 
cash in bank 存銀行現金   G^h_YjR`*  
cash on delivery 交貨收款   }*;EFR6'  
cash on hand 庫存現金   Hw_o w ?  
cash payment 現金支付   dBEIMn@  
cash purchase 現購   c cG['7  
cash sale 現沽   UKB_Yy^Y  
cashier 出?#123;員   =DgCC|p  
cashiers check 本票   Vb6K:ZnF  
certificate of deposit 存款單折   B#N7qoi  
certificate of indebtedness 借據   'qeP6}M  
certified check 保付支票   3l:XhLOj  
certified public accountant 會計師   w-
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charges 費用   _,;%mK  
charge for remittances 匯水手續費   8Pmwzpk02  
charter 營業執照   swr"k6;G  
chartered accountant 會計師   UOI^c  
chattles 動產   2ChWe}f  
check 支票   R8sck)k'}  
che stub 支票存根   _x\m|SF_g  
closed account 己結清賬戶   ~ l )t|'6  
closing 結算   4 eh=f!(+  
closing entries 結賬紀錄   T&}Ye\%  
closing stock 期末存貨   t{(Mf2GR1  
closing the book 結賬   r
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columnar journal 多欄日記賬   P.4E{.)(  
combination 聯合   XeUprN  
commission 佣金   mZoD033H  
commodity 商品   Z.jCera.  
common stock 普通股   S=9E@(]  
company 公司   az(5o  
compensation 賠償   JLUms  
compound interest 複利   _ VKgs]Y  
consignee 承銷人   Cg6;I.K  
consignment 寄銷   qpgU8f  
consignor 寄銷人   pcpxe&S  
consolidated balance sheet 合併資產負債表   9+VF<
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consolidated profit and loss account 合併損益表   !A-;NGxE  
consolidation 合併   ,VG9)K1K  
construction cost 營建成本   2ij/N%
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construction revenue 營建收入   BR3mAF  
contract 合同   ;/A}}B]y  
control account 統制賬戶   5Bj77?Z  
copyright 版權   -N^=@Yx)  
corporation 公司   N{pa) /  
cost 成本   Z[;#|$J  
cost accounting 成本會計   ZQLB`n@  
cost of labour 勞工成本   Vu|dV\N0*  
cost of production 生產成本   `QLowna  
cost of manufacture 製造成本   -- S"w@  
cost of sales 銷貨成本   HWbBChDF  
cost price 成本價格   qRUCnCZs  
credit 貸方    sL~,  
credit note 收款通知單   \9jpCNdJ  
creditor 債權人   }:^XX0:FK  
crossed check 橫線支票   Oy'0I,  
current account 往來活期賬戶   5`yPT>*#m>  
current asset 流動資產   
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current liability 流動負債   .HOY q  
current profit and loss 本期損益   ScHlfk p  
debit 借方   rgT%XhUS6f  
debt 債務   -d_ 7* >m$  
debtor 債務人   2VMX:&3 5J  
deed 契據   yy))Z0E5  
deferred assets 遞延資產   yA0Y 14\*  
deferred liabilities 遞延負債   JJNmpUJ  
delivery 交貨   |0DP} `~  
delivery expense 送貨費   h9Z[z73_a  
delivery order 出貨單   Zih 5/I  
demand draft 即期匯票   scmto cm  
demand note 即期票據   A?sNXhh  
demurrage charge 延期費   _DrnL}9I7  
deposit 存款   Ctj8tK
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deposit slip 存款單   <[FS%2,0mb  
depreciation 折舊   u=l0f6W  
direct cost 直接成本   9dw0<qw1%  
direct labour 直接人工   _X?y,#  
director 董事   1J+3a-0  
discount 折扣   8tC+ lc  
discount on purchase 進貨折扣   &0 i71!Oy  
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