[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。   |Z"5zL10  
CO)BF%?B  
acceptance 承兌   =7*k>]o  
account 賬戶   ox}LC,!  
accountant 會計員   4mqA*c%6S  
accounting 會計   A,WZ}v}_  
accounting system 會計制度   2O*(F>>dT  
accounts payable 應付賬款   eM>
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accounts receivable 應收賬款   vvsQf
%  
accumulated profits 累積利益   dx<KZR$!V  
adjusting entry ?#123;整記錄   )q+Qtz6D  
adjustment ?#123;整   ec$kcD!  
administration expense 管理費用   8/tvS8I#y  
advances 預付   t7(#Cuv-  
advertising expense 廣告費   Wej'AR\NX  
agency 代理   8M"0o}wx  
agent 代理人   3lZ5N@z69  
agreement 契約   GD]yP
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allotments 分配數   Fq-AvU  
allowance 津貼   $@wTc  
amalgamation 合併   B\tP{}P8{  
amortization 攤銷   jRhOo%p  
amortized cost 應攤成本   X}-)io  
annuities 年金   2#^@awJ ?  
applied cost 已分配成本   u4W2{  
applied expense 已分配費用   ++Z
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applied manufacturing expense 己分配製造費用   +H'{!:e5  
apportioned charge 攤派費用   3BSJ|o<"=  
appreciation 漲價   ZQ0R3=52r  
article of association 公司章程   O% Mi`\W@  
assessment 課稅   %GY U$aA  
assets 資產   ipIexv1/S  
attorney fee 律師費   `<3/k  
audit 審計   a$~pAy5C  
auditor 審計員   p>O>^ R  
average 平均數   t/3t69\x  
average cost 平均成本   jMH=lQ+8  
bad debt 壞賬   ~zcHpxO^W  
balance 餘額   ^xpiN
P!?a  
balance sheet 資產負債表   G(;C~kHX  
bank account 銀行賬戶   nO{m2&r+  
bank balance 銀行結存   sNF[-,a  
bank charge 銀行手續費   BnB]]<gO"  
bank deposit 銀行存款   >7fNxQ  
bank discount 銀行貼現   .o&Vu,/H  
bank draft 銀行匯票   o\M  
bank loan 銀行借款   I'qIc?  
bank overdraft 銀行透支   2<  "-  
bankers acceptance 銀行承兌   1U/ dc.x5  
bankruptcy 破產   [ITtg?]F  
bearer 持票人   Ag6^>xb^  
beneficiary 受益人   5i$iUDuT>(  
bequest 遺產   (PM!{u=  
bill 票據   ]{/1F:bcQ  
bill of exchange 匯票   qkLp8/G>pO  
bill of lading 提單   ^1b/Y8&8A  
bills discounted 貼現票據   Q)$RE{*-  
bills payable 應付票據   @gn}J'  
bills receivable 應收票據   Hl3%+f  
board of directors 董事會   Zdm7As]  
bonds 債券   Q.$|TbVfds  
bonus 紅利   x9U(,x6r  
book value 賬面價值   UP})j.z  
bookkeeper 簿記員   ;ye5HlH}.  
bookkeeping 簿記   Vzs_g]V  
branch office general ledger 支店往來賬戶   {tN?)~ZQ  
broker 經紀人   f\{ynC2m  
brought down 接前   V/8"@C  
brought forward 接上頁   k^Gf2%k  
budget 預算   gZ^'hW-{  
by-product 副產品   rZK;=\Ot  
by-product sales 副產品銷售   S=N3qBH6  
capital 股本   vp o
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capital income 資本收益   k v>rv37u  
capital outlay 資本支出   J$/'nL<{^  
capital stock 股本   k|SywATr  
capital stock certificate 股票   <uYeev%  
carried down 移後   [T<Z?  
carried forward 移下頁   jnu!a.H  
cash 現金   He}uE0^  
cash account 現金賬戶   >p[skN 
 
cash in bank 存銀行現金   w`Ss MI  
cash on delivery 交貨收款   zIeJ[J@  
cash on hand 庫存現金   6N<v&7cSB  
cash payment 現金支付   KbcmK(`_  
cash purchase 現購   JJ+A+sfdk  
cash sale 現沽   7@6B\':  
cashier 出?#123;員   4^jIV! V  
cashiers check 本票   A.%MrgOOX  
certificate of deposit 存款單折   K!\$MBI  
certificate of indebtedness 借據   "3r7/>xy  
certified check 保付支票   a#k
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certified public accountant 會計師   `/4R$E{  
charges 費用   jk\04k  
charge for remittances 匯水手續費   U=G}@Y  
charter 營業執照   .C=I~Z  
chartered accountant 會計師   z5|m`$gy  
chattles 動產   a*g7uaoP  
check 支票   (z:DT
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che stub 支票存根   dP7nR1GS  
closed account 己結清賬戶   m,"N4a@  
closing 結算   &l0- 0T>  
closing entries 結賬紀錄   |RA|nu   
closing stock 期末存貨   qIC9L"I  
closing the book 結賬   I/H cIBJ  
columnar journal 多欄日記賬   _^(}6o  
combination 聯合   =rB=! ;  
commission 佣金   f-BEfC,}'  
commodity 商品   @|i f^  
common stock 普通股   I/&uiC{l@  
company 公司   ] C&AU[U*  
compensation 賠償   6bacU#0o  
compound interest 複利   p[J 8 r{'  
consignee 承銷人   ?cH,!2  
consignment 寄銷   ydx-`yg#  
consignor 寄銷人   ^G*zFqa+`  
consolidated balance sheet 合併資產負債表   v1m'p:7uGB  
consolidated profit and loss account 合併損益表   c'XvZNf .C  
consolidation 合併   M< 1rQW'  
construction cost 營建成本   M;$LB@h  
construction revenue 營建收入   Ug1[pONk  
contract 合同   XoZw8cY  
control account 統制賬戶   IcDAl ~uG  
copyright 版權   .R<Ke\y /  
corporation 公司   (0cL! N;;  
cost 成本   | 
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cost accounting 成本會計   rRK^vfoJ`  
cost of labour 勞工成本   YO3$I!(  
cost of production 生產成本   %dN',  
cost of manufacture 製造成本   jb5nL`(j$  
cost of sales 銷貨成本   D|lm,  
cost price 成本價格   wRATe 0'
 
credit 貸方   i=ztWKwKf  
credit note 收款通知單   ^-Knx!z  
creditor 債權人   ]\8
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crossed check 橫線支票   ,]\:]Y&?  
current account 往來活期賬戶   <.N337!  
current asset 流動資產   `Qrrnq  
current liability 流動負債   [tP6FdS/M=  
current profit and loss 本期損益   }Efz+>F02  
debit 借方   H)Kt!v8  
debt 債務   4NN81~v 4  
debtor 債務人   G
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deed 契據   +=qazE<:0  
deferred assets 遞延資產   ;Bs^+R7  
deferred liabilities 遞延負債   -$8M#n,  
delivery 交貨   rP=!!fC1;  
delivery expense 送貨費   , id`=L=  
delivery order 出貨單   \i +=tGY  
demand draft 即期匯票   /P8`)?f~y  
demand note 即期票據   "V>7u{T  
demurrage charge 延期費   kV mJG#
 
deposit 存款   jl:dKL@  
deposit slip 存款單   OGC|elSM  
depreciation 折舊   R\+O.vX  
direct cost 直接成本   4 <&8`Q  
direct labour 直接人工   %mv9+WJN.  
director 董事   (_Ld^^|  
discount 折扣   [p%OIqC`pB  
discount on purchase 進貨折扣   2Y+8!4^L a  
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