[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。   T_)+l)  
}gX 4dv B  
acceptance 承兌   Xe/7rhov  
account 賬戶   ;yZY2)L  
accountant 會計員   j}jU.\*v<  
accounting 會計   G
Wj !n  
accounting system 會計制度   ^MT20pL  
accounts payable 應付賬款   u |$GOSD  
accounts receivable 應收賬款   T[0C
D'|E  
accumulated profits 累積利益   ke +\Z>BWN  
adjusting entry ?#123;整記錄   n1+J{EPH  
adjustment ?#123;整   9@Z++J.^y  
administration expense 管理費用   X)9|ZF2`  
advances 預付   e
<Oz%  
advertising expense 廣告費   u8y('\(  
agency 代理   D{[i_K  
agent 代理人   _1$+S0G;  
agreement 契約   GCcSI;w  
allotments 分配數   @ eP[*Q  
allowance 津貼   iqXsDgkr  
amalgamation 合併   63i&e/pv  
amortization 攤銷   Xd~lifF  
amortized cost 應攤成本   aMJ9U)wnK  
annuities 年金   5M3)7  
applied cost 已分配成本   (%M:=zm  
applied expense 已分配費用   hM(Hq4ed,  
applied manufacturing expense 己分配製造費用   }T=\hM  
apportioned charge 攤派費用   *K=me/ 3  
appreciation 漲價    hJ V*  
article of association 公司章程   h&{>4{  
assessment 課稅   1;M Uemnx`  
assets 資產   z]i
/hU  
attorney fee 律師費   LA837%)  
audit 審計   gBd~:ZUa  
auditor 審計員   r3Ih]|FK#  
average 平均數   e=Kr>~q=  
average cost 平均成本   U3c!*i  
bad debt 壞賬   A)^A2xZQ  
balance 餘額   'D H_ihZ  
balance sheet 資產負債表   Dw2$#d  
bank account 銀行賬戶   pC)S
9Kl  
bank balance 銀行結存    YwB\kN  
bank charge 銀行手續費   KH1/B_.\V  
bank deposit 銀行存款   LGVGr  
bank discount 銀行貼現   'cbD;+YH  
bank draft 銀行匯票   FEg&EYI  
bank loan 銀行借款   TUd=qnu  
bank overdraft 銀行透支   H*dQTy,  
bankers acceptance 銀行承兌   +)d7SWO6]!  
bankruptcy 破產   Wuji'sxTs  
bearer 持票人   |<7nf75c}  
beneficiary 受益人   Hn(L0#Oqy  
bequest 遺產   Dr"F5Wbg  
bill 票據   a,p7l$kK  
bill of exchange 匯票   7Rom#Kl:  
bill of lading 提單   /E
6Tt  
bills discounted 貼現票據   *W<g%j- a  
bills payable 應付票據   u:4?$%rB  
bills receivable 應收票據   }Rq-IRa'  
board of directors 董事會   7Y'.yn  
bonds 債券   Ibl==Irk  
bonus 紅利   5 %aT  
book value 賬面價值   N+ R/ti  
bookkeeper 簿記員   Bbx.RL.V  
bookkeeping 簿記   o #&;,9  
branch office general ledger 支店往來賬戶   utwqP~  
broker 經紀人   dCMW v~>  
brought down 接前   "7a;Apq*  
brought forward 接上頁   L~(`zO3f  
budget 預算   -n$fh::^  
by-product 副產品   X*C4NF0  
by-product sales 副產品銷售   -{fbZk&A  
capital 股本   K29KS)~;W  
capital income 資本收益   I"+;L4o`  
capital outlay 資本支出   PfVjfrI[  
capital stock 股本   zc-.W2"Hu  
capital stock certificate 股票   u7<s_M3%N  
carried down 移後   F D6>[ W  
carried forward 移下頁   (@?PN+68|  
cash 現金   x:Kca3pv_  
cash account 現金賬戶   3AD^B\<gB  
cash in bank 存銀行現金   n.Q?@\}2  
cash on delivery 交貨收款   iPJZ%  
cash on hand 庫存現金   s?*MZC  
cash payment 現金支付   nZM|8  
cash purchase 現購   ' rdg  
cash sale 現沽   ~8EG0F;t  
cashier 出?#123;員   XA:v:JFS  
cashiers check 本票   R:v`\  
certificate of deposit 存款單折   8V3SZ17  
certificate of indebtedness 借據   !Hr +|HKQ?  
certified check 保付支票   P A9 ] L
 
certified public accountant 會計師   a4! AvG  
charges 費用   EmR#)c~(W  
charge for remittances 匯水手續費   =X2 E
F  
charter 營業執照   wLC|mB yq  
chartered accountant 會計師   hQgi--Msw'  
chattles 動產   pOip$Z  
check 支票   5X-cDY*|  
che stub 支票存根   I Xf@YV  
closed account 己結清賬戶   NLC}XL  
closing 結算   vf(\?Js,  
closing entries 結賬紀錄   _D(F[p|  
closing stock 期末存貨   w]\O3'0Js  
closing the book 結賬   A :ef}OCL  
columnar journal 多欄日記賬   E-irB/0  
combination 聯合  
\
^3\_T&6  
commission 佣金   9oY%v7  
commodity 商品   *Ta*0Fr=9|  
common stock 普通股   }45&s9m=  
company 公司   cQUmcK/,  
compensation 賠償   jfHVXu^M  
compound interest 複利   W6~B~L  
consignee 承銷人   @&d/}Mx"t  
consignment 寄銷   pUr.<yc&u  
consignor 寄銷人   u*&wMR>Crf  
consolidated balance sheet 合併資產負債表   $3%EKi  
consolidated profit and loss account 合併損益表   Y]nY.5irL  
consolidation 合併   @K]D :MSS  
construction cost 營建成本   NQ%lwE~  
construction revenue 營建收入   [3rvRJ.  
contract 合同   c0jC84*v  
control account 統制賬戶   aC$hg+U$G  
copyright 版權   (Y!@,rKd  
corporation 公司   [>4Ou^=1  
cost 成本   ?E2/ CM  
cost accounting 成本會計   +B
%ZB9  
cost of labour 勞工成本   T.aY{Y  
cost of production 生產成本   fXBA P10#  
cost of manufacture 製造成本   i%0Ml:Y  
cost of sales 銷貨成本   h4S,(*V$!  
cost price 成本價格   m4|9p{E  
credit 貸方   H
c4]2pf  
credit note 收款通知單   pVPCxP  
creditor 債權人   4jj@"*^a  
crossed check 橫線支票   TgVvp0F;  
current account 往來活期賬戶   o|AV2FM)  
current asset 流動資產   $ T. c>13  
current liability 流動負債   RpR;1ktF>  
current profit and loss 本期損益   ep Eg6   
debit 借方   F\Ex$:%~  
debt 債務   =x9zy]  
debtor 債務人   p^A9iieHp=  
deed 契據   PygaW&9Z|d  
deferred assets 遞延資產   sUcx;<|BC  
deferred liabilities 遞延負債   uJm9h
(xq  
delivery 交貨   {o4m3[C7=}  
delivery expense 送貨費   Y|g8xkI}XB  
delivery order 出貨單   sC48o'8(  
demand draft 即期匯票   *)ZDN~z7o  
demand note 即期票據   `TOm.YZG  
demurrage charge 延期費   9#iu#?*B  
deposit 存款   jX!,xS%(  
deposit slip 存款單   Uo<d]4p $  
depreciation 折舊   3Qfj=; 4  
direct cost 直接成本   7g cr$&+e  
direct labour 直接人工  
B{lBUv(B  
director 董事   ~
%B^`s  
discount 折扣   } O8
|_d  
discount on purchase 進貨折扣   )VID ;l;4  
   2}[)y\`t3