[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。   -"L)<J@gQ?  
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acceptance 承兌   T7
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account 賬戶   8.ek_r  
accountant 會計員  
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accounting 會計   =2%EIZ0oW  
accounting system 會計制度   F\.n42Tz  
accounts payable 應付賬款   Ed/@&52z0  
accounts receivable 應收賬款   :j/PtNT@  
accumulated profits 累積利益   =l`xXma  
adjusting entry ?#123;整記錄   +~ro*{3  
adjustment ?#123;整   b@J&jE~d  
administration expense 管理費用   x/$s:[0B#  
advances 預付   #80*3vi~F  
advertising expense 廣告費   UXB[3SP  
agency 代理   SU, t,i  
agent 代理人   tK&.0)*=  
agreement 契約   [c?']<f4  
allotments 分配數   "AjtNL5  
allowance 津貼   x{io* sY-  
amalgamation 合併   HF-Msu6  
amortization 攤銷   Y[8w0ve-g  
amortized cost 應攤成本   F<q3{}1zR  
annuities 年金   ]rM{\En  
applied cost 已分配成本   FAu G`zu  
applied expense 已分配費用   \\jB@O  
applied manufacturing expense 己分配製造費用   zO>N3pMv  
apportioned charge 攤派費用   Hk-)fl#dr  
appreciation 漲價   `+b>@2D_  
article of association 公司章程   n5_r 3{  
assessment 課稅   #)%N+Odnr  
assets 資產   r;w_B %9  
attorney fee 律師費   tkdhT8_  
audit 審計   Y_`D5c:  
auditor 審計員   YgaJ*%\  
average 平均數   Pf oAg*  
average cost 平均成本   =K2Dxu_:  
bad debt 壞賬   "fLGXbNQ  
balance 餘額   =5&)^  
balance sheet 資產負債表   O?@1</r^  
bank account 銀行賬戶   {Ny\9r  
bank balance 銀行結存   fmie,[  
bank charge 銀行手續費   ?G
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bank deposit 銀行存款   ( DwIAO/S  
bank discount 銀行貼現   kP%W:4l0  
bank draft 銀行匯票   a<Pi J?  
bank loan 銀行借款   #;juZ*I  
bank overdraft 銀行透支   w_^&X;0^  
bankers acceptance 銀行承兌   XzQ=8r>l  
bankruptcy 破產   .Gl&K|/{j  
bearer 持票人   /#$bb4  
beneficiary 受益人   fDq, )~D  
bequest 遺產   t; n6Q0  
bill 票據   `<t{NJ&f  
bill of exchange 匯票   (~pcP
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bill of lading 提單   HH6b{f@ ^  
bills discounted 貼現票據   p)tac*US  
bills payable 應付票據   ;-=y}DK  
bills receivable 應收票據   0[D5]mcv  
board of directors 董事會   &+`l $h  
bonds 債券   ,@!8jar@w}  
bonus 紅利   ^iubqtT]  
book value 賬面價值   {R8Q`2R  
bookkeeper 簿記員   iCN@G&rVw  
bookkeeping 簿記   LF%1)x  
branch office general ledger 支店往來賬戶   #`GW7(M  
broker 經紀人   z/fRd6|[  
brought down 接前   1s\10 hK1c  
brought forward 接上頁   1:7>Em<s  
budget 預算   O)
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by-product 副產品   t
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by-product sales 副產品銷售   =&"Vf!7YR7  
capital 股本   Z/wh?K3y  
capital income 資本收益   kRiWNEw  
capital outlay 資本支出   '! 1ts@  
capital stock 股本   1`O`!plD+  
capital stock certificate 股票   zwU8iVDe  
carried down 移後   LEhku4U.  
carried forward 移下頁   =AL95"cH~  
cash 現金   77i |a]Kd  
cash account 現金賬戶   RMC|(Q<  
cash in bank 存銀行現金   S$+ v?Y`)  
cash on delivery 交貨收款   q'(WIv@  
cash on hand 庫存現金   bw
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cash payment 現金支付   qoZ*sV  
cash purchase 現購   +1d\ZZA|6&  
cash sale 現沽   $:u,6|QsS=  
cashier 出?#123;員   +{hxEDz  
cashiers check 本票   sxThz7#i)  
certificate of deposit 存款單折   V2VsJ  
certificate of indebtedness 借據   tEN]0`  
certified check 保付支票   Qlb@Az  
certified public accountant 會計師   2)j\Lg_M  
charges 費用   ]nX.zE|F  
charge for remittances 匯水手續費   Z
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charter 營業執照   e_1mO 5z  
chartered accountant 會計師   Ka_UVKwMro  
chattles 動產   ,dVCbAS@  
check 支票   @O45s\4-*  
che stub 支票存根   @0 -B&w  
closed account 己結清賬戶   /kw4":{]  
closing 結算   >t D-kzN  
closing entries 結賬紀錄   o B6"D  
closing stock 期末存貨   # Jdip)  
closing the book 結賬   s=%HT
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columnar journal 多欄日記賬   ?>%u[g   
combination 聯合   22BJOh   
commission 佣金   'oT}jI
 
commodity 商品   I.8|kscM  
common stock 普通股   G0Wd"AV+  
company 公司   >`{i[60r  
compensation 賠償   UkqLLzL  
compound interest 複利   gE ,j\M*  
consignee 承銷人   mlVv3mVyR<  
consignment 寄銷   mr('zpkRq  
consignor 寄銷人   tjd"05"@:  
consolidated balance sheet 合併資產負債表   > }4]51 s  
consolidated profit and loss account 合併損益表   3LXpe8$lJ  
consolidation 合併   $AXz/fGV  
construction cost 營建成本   %<M<'jxSca  
construction revenue 營建收入   8PEOi  
contract 合同   Bw_Ih|y,w  
control account 統制賬戶   hf?^#=k ^  
copyright 版權   rmabm\QY  
corporation 公司   `PW=_f={  
cost 成本   &R5M&Iw L  
cost accounting 成本會計   M:I,j  
cost of labour 勞工成本   # #s!-.T  
cost of production 生產成本   J,D{dYLDD  
cost of manufacture 製造成本   gx6&'${=#  
cost of sales 銷貨成本   I2W2B3D` c  
cost price 成本價格   /7lkbL  
credit 貸方   eAuJ}U [  
credit note 收款通知單   \ yOZ&qU  
creditor 債權人   ; zvnDox  
crossed check 橫線支票   * QR7t:([  
current account 往來活期賬戶   >|'6J!Op  
current asset 流動資產   kyjH~mK4  
current liability 流動負債   6)3eB{$;  
current profit and loss 本期損益   f.f4<_v'h  
debit 借方   O#EBR<CuK  
debt 債務   ?Tl@e   
debtor 債務人   +[qkG. O  
deed 契據   -of= Lp  
deferred assets 遞延資產   IRU2/Ycg  
deferred liabilities 遞延負債   xsTxc&0^  
delivery 交貨   ZF t^q/pw  
delivery expense 送貨費   Ue8D:CM  
delivery order 出貨單   W" !amMQ  
demand draft 即期匯票   ^KaMi_--  
demand note 即期票據   B
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demurrage charge 延期費   @i68%6H`?  
deposit 存款   {+[gf:Ev  
deposit slip 存款單   t<k8.9 M$  
depreciation 折舊   +|H'Ij$  
direct cost 直接成本  
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direct labour 直接人工   :$tW9*\KY  
director 董事   p)jxqg
 
discount 折扣   C
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discount on purchase 進貨折扣   E+)Go-rS(  
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