[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。   CD1=2  
mJ>99:W+  
acceptance 承兌   B9DxV>mr\r  
account 賬戶   ls\E%d  
accountant 會計員   t)Q@sKT6  
accounting 會計   AV4HX\`{P0  
accounting system 會計制度   g<4M!gi  
accounts payable 應付賬款   ^(JHRH~=h  
accounts receivable 應收賬款   #ljg2:I+  
accumulated profits 累積利益   _0q~s@-  
adjusting entry ?#123;整記錄   8ysK VF  
adjustment ?#123;整   u2BW]T
]  
administration expense 管理費用   &jZ|@K?  
advances 預付   $cK B+}  
advertising expense 廣告費   T\!SA  
agency 代理   r_,m\'~s!  
agent 代理人   llfiNEK5;  
agreement 契約   ENWB|@B  
allotments 分配數   B;]5,`#!
 
allowance 津貼   ;T
{/;  
amalgamation 合併   !b->u_  
amortization 攤銷   0o$HC86w  
amortized cost 應攤成本   >X,A
g  
annuities 年金   KbdfSF$  
applied cost 已分配成本   h_chZB
'  
applied expense 已分配費用   (g /
X(3  
applied manufacturing expense 己分配製造費用   T5jG IIa  
apportioned charge 攤派費用   %Fg8l{H3  
appreciation 漲價   XQJ^)d00h  
article of association 公司章程   FT/ 5 _1i  
assessment 課稅   L sDzV)  
assets 資產  
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attorney fee 律師費   N3yB1_   
audit 審計   tP Efz+1N  
auditor 審計員   rKQASRF5*  
average 平均數   iQzX-a|4]  
average cost 平均成本   TflS@Z7C  
bad debt 壞賬   "gvw0)  
balance 餘額   +#uNQ`1v  
balance sheet 資產負債表   7{^4 x#NO  
bank account 銀行賬戶   n*i'vtQ8  
bank balance 銀行結存   y^QYlZO  
bank charge 銀行手續費   PWk?8dL-  
bank deposit 銀行存款   @>Ghfh>~D  
bank discount 銀行貼現   y+";  
bank draft 銀行匯票   i$JG^6,O  
bank loan 銀行借款   mo#0q&ZQ  
bank overdraft 銀行透支   8gbm"!  
bankers acceptance 銀行承兌   h lkvk]v  
bankruptcy 破產   E/7vIg F  
bearer 持票人   <duBwkiG  
beneficiary 受益人   Y%)h)El  
bequest 遺產   ('
Ko#3b  
bill 票據   l!;_lH8W$  
bill of exchange 匯票   hX8gV~E=y  
bill of lading 提單   wyrI 8UY  
bills discounted 貼現票據   xZP
>g  
bills payable 應付票據   Z6R: rq  
bills receivable 應收票據   {yHB2=nI  
board of directors 董事會   ,%?; \?b%h  
bonds 債券   c{,y{2c]LT  
bonus 紅利   5]H))}9>d
 
book value 賬面價值   <E[HlL  
bookkeeper 簿記員   ;<kZfx  
bookkeeping 簿記   gVa+.x]  
branch office general ledger 支店往來賬戶   f3zfRhkIk  
broker 經紀人   jom}_  
brought down 接前   MvZ+n  
brought forward 接上頁    =XMD+  
budget 預算   [ZKtbPHb  
by-product 副產品   K_At U/  
by-product sales 副產品銷售   /o|PA:6J  
capital 股本   KUp  
capital income 資本收益   0q[p{_t`  
capital outlay 資本支出   < QDr,Hj  
capital stock 股本   }fJ:wku  
capital stock certificate 股票   <78$]Z2we  
carried down 移後   j<ABO")v  
carried forward 移下頁   ASKAgU"h  
cash 現金   U]
V3DDN  
cash account 現金賬戶   .DDg%z  
cash in bank 存銀行現金   qGpP,  
cash on delivery 交貨收款   ;|>q zx  
cash on hand 庫存現金   r~$}G-g  
cash payment 現金支付   E!zd(  
cash purchase 現購   5JBB+g  
cash sale 現沽   t} *l?$`  
cashier 出?#123;員   Wl& >6./{  
cashiers check 本票   oLrkOn/aY  
certificate of deposit 存款單折   yhcNE8mkQ/  
certificate of indebtedness 借據   +{,N X  
certified check 保付支票   ny12U;'s,  
certified public accountant 會計師   r5MxjuOB1  
charges 費用   je&dioZ>  
charge for remittances 匯水手續費   _M8G 3QOx  
charter 營業執照   gYTyH.  
chartered accountant 會計師   Js\-['`  
chattles 動產   4Qa@`  
check 支票   n-b>m7O(  
che stub 支票存根   L6|Hgrj-u  
closed account 己結清賬戶   "/ tUA\=j  
closing 結算   >_;kTy,  
closing entries 結賬紀錄   K\RWC4  
closing stock 期末存貨   H$z>OS_6U  
closing the book 結賬   `Y\gSUhzS  
columnar journal 多欄日記賬   :3f-9aRC!  
combination 聯合   O&`U5w  
commission 佣金   f
{)+-8  
commodity 商品   .:w#&yM [U  
common stock 普通股   .)LZ`Ge3F  
company 公司   oR*ztM  
compensation 賠償   z-n>9  
compound interest 複利   <+V-k|  
consignee 承銷人   v1LKU  
consignment 寄銷   _Zh2eXWdjM  
consignor 寄銷人   iI3v[S  
consolidated balance sheet 合併資產負債表   >vUB%OLyP  
consolidated profit and loss account 合併損益表   h/,R{A2mO  
consolidation 合併   %tT"`%(+  
construction cost 營建成本   TQ; Z.)L  
construction revenue 營建收入   Rw{$
L~\
 
contract 合同   cNe0x2Z$?  
control account 統制賬戶   P+[QI U  
copyright 版權    b<[jaI0  
corporation 公司   ~mtTsZc  
cost 成本   EJ1Bq>u7  
cost accounting 成本會計   j]rXoV>  
cost of labour 勞工成本   eymi2-a<  
cost of production 生產成本   k/%#>  
cost of manufacture 製造成本   $j57LY|r  
cost of sales 銷貨成本   }$l8d/_$[  
cost price 成本價格   n'THe|:I  
credit 貸方   !_qskDc-  
credit note 收款通知單   TYYp"wx  
creditor 債權人   Sa L"!uAk  
crossed check 橫線支票   <>%,}j 9  
current account 往來活期賬戶   UcgG  
current asset 流動資產   !{;[xXK4M  
current liability 流動負債   'iJDWxCD  
current profit and loss 本期損益   f0vJm  
debit 借方   >QXzMN}o  
debt 債務   l09Fn>wa  
debtor 債務人   m#JI!_~!  
deed 契據   l';pP^.q  
deferred assets 遞延資產   5UE409Gn'  
deferred liabilities 遞延負債   uKv&7p@|_)  
delivery 交貨   sI'a1$  
delivery expense 送貨費   kBo;h.[l  
delivery order 出貨單   2UiR~P]%  
demand draft 即期匯票   +=7:4LFOL  
demand note 即期票據   3QW_k5o  
demurrage charge 延期費   mb&lCd^-  
deposit 存款   +IrZ ;&oy  
deposit slip 存款單   NetYg]8`  
depreciation 折舊   %`e`g ^  
direct cost 直接成本   n0Go p^3  
direct labour 直接人工   C}q>YRubZ  
director 董事   BWh}^3?l  
discount 折扣   uVGa(4u}  
discount on purchase 進貨折扣   {Bh("wg$Lk  
   
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