[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。   }_|qDMk+  
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acceptance 承兌   %k=c9ll@:  
account 賬戶   !HCuae3_  
accountant 會計員   ^jB17z[  
accounting 會計   'MK"*W8QRM  
accounting system 會計制度   ;&OVV+y  
accounts payable 應付賬款   }[mLtv%&  
accounts receivable 應收賬款   Wz&[cj  
accumulated profits 累積利益   0qp Pz|h  
adjusting entry ?#123;整記錄   \6L,jSoBl  
adjustment ?#123;整   :N#8|;J1Fl  
administration expense 管理費用   155
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advances 預付   a%XF"
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advertising expense 廣告費   }O+`X) 9  
agency 代理   t`Lh(`  
agent 代理人   h,@tfd U^  
agreement 契約   .g?Ppma  
allotments 分配數   \m%Z;xKG  
allowance 津貼   Cc}3@Nf{/  
amalgamation 合併   ./i5VBP5  
amortization 攤銷   CAbR+y  
amortized cost 應攤成本   GzEv
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annuities 年金   4`zK`bRcK#  
applied cost 已分配成本   8k9Yoht  
applied expense 已分配費用   $i;m9_16  
applied manufacturing expense 己分配製造費用    sDl@  
apportioned charge 攤派費用   34c+70x7  
appreciation 漲價   !$pnE:K  
article of association 公司章程   a%*W( 4=Y  
assessment 課稅   JsK_q9]$e  
assets 資產   1<D^+FC4b,  
attorney fee 律師費   &hu3A)%  
audit 審計   ]47!Zo
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auditor 審計員   %v)+]D
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average 平均數   ]Wg&r Y0  
average cost 平均成本   #7Jvk_r9Y  
bad debt 壞賬   B+4WnR1%T  
balance 餘額   p>h}k_s  
balance sheet 資產負債表   vn1*D-?  
bank account 銀行賬戶   1qm _Qs&  
bank balance 銀行結存   ,u S)N6'b6  
bank charge 銀行手續費   F~C7$  
bank deposit 銀行存款   zT+ "Z(oz,  
bank discount 銀行貼現   l&{+3aC:  
bank draft 銀行匯票   'b:UafV  
bank loan 銀行借款   Rg SB?  
bank overdraft 銀行透支   G]RFGwGt  
bankers acceptance 銀行承兌   OM m'm\+/  
bankruptcy 破產   KMP[
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bearer 持票人  
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beneficiary 受益人   ~tZy -1  
bequest 遺產   [13NhF3.P  
bill 票據   OLE@35"v]  
bill of exchange 匯票   /[+qw%>  
bill of lading 提單   }e-D&U  
bills discounted 貼現票據   ![ @i+hl  
bills payable 應付票據   Fd/Ra]@\Y  
bills receivable 應收票據   3(3-#MD0  
board of directors 董事會   Z+agS8e(  
bonds 債券   so_^%) gdJ  
bonus 紅利   4P=)u}{]^#  
book value 賬面價值   H,Yrk(O-  
bookkeeper 簿記員   eCwR }m?_  
bookkeeping 簿記   M5c *vs  
branch office general ledger 支店往來賬戶   iJb-F*_y  
broker 經紀人   RU+F~K<  
brought down 接前   H+npe'm_Z  
brought forward 接上頁   GzjC;+W  
budget 預算   %ZTI ?a  
by-product 副產品   sWFw[Y>  
by-product sales 副產品銷售   u&<NBxY  
capital 股本   '@f#GNRT  
capital income 資本收益   xcX^L84\  
capital outlay 資本支出   &uXu$)IZ  
capital stock 股本   :~\ y
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capital stock certificate 股票   MZS/o3  
carried down 移後   d=/a{lP\  
carried forward 移下頁   CO{AC~  
cash 現金   VWW(=j  
cash account 現金賬戶   9 =D13s(C  
cash in bank 存銀行現金   q kD9xFp  
cash on delivery 交貨收款   pykRi#[UrX  
cash on hand 庫存現金   J<-2dvq  
cash payment 現金支付   uO4R5F|tL  
cash purchase 現購   7l3
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cash sale 現沽   $j&2bO5M  
cashier 出?#123;員   FB n . 4  
cashiers check 本票   YzYj/,?r  
certificate of deposit 存款單折   Hr/Q?7g  
certificate of indebtedness 借據   }0 =gP?.kE  
certified check 保付支票   %:Y'+!bX  
certified public accountant 會計師   ,8+Jt@L  
charges 費用   # N'_~:H  
charge for remittances 匯水手續費   Y*YV/E.  
charter 營業執照   #R#|hw  
chartered accountant 會計師   S<>u  
chattles 動產   tx]!|x" F  
check 支票   jN{+$ @cI  
che stub 支票存根   ~"22X`;h[G  
closed account 己結清賬戶   a]=j  
closing 結算   :JCe,1!3@  
closing entries 結賬紀錄   ~i=5NUE  
closing stock 期末存貨   3`{[T17  
closing the book 結賬   +?uZ~VSl  
columnar journal 多欄日記賬   U}SN#[*  
combination 聯合   p"QV| `  
commission 佣金   <v$yXA  
commodity 商品   4H hQzVM{  
common stock 普通股   2$1D+(5;  
company 公司   J#Agk^Y 5  
compensation 賠償   T9]:, z  
compound interest 複利   \g:Bg%43h  
consignee 承銷人   &u0on)E  
consignment 寄銷   5<Y-?23  
consignor 寄銷人   L%fJH_$_s  
consolidated balance sheet 合併資產負債表   yYvv!w+@Q  
consolidated profit and loss account 合併損益表   y-vQ4G5F|  
consolidation 合併   T4x[ \v5d  
construction cost 營建成本   )Qc>NF0  
construction revenue 營建收入   RaAvPIJa |  
contract 合同   qrY]tb^K  
control account 統制賬戶   O*PJr[Zou  
copyright 版權   V,>uM >$  
corporation 公司   ~%u;lr  
cost 成本   *Zz hN]1  
cost accounting 成本會計   dwmZ_m.  
cost of labour 勞工成本   C%;J9(r  
cost of production 生產成本   6q@VkzF  
cost of manufacture 製造成本   }+BbwBm&  
cost of sales 銷貨成本   *!L  it:H  
cost price 成本價格    ui1h M  
credit 貸方   ZvkBF9d  
credit note 收款通知單   Hb@P Q
cj  
creditor 債權人   Xv?'*2J  
crossed check 橫線支票   q|kkdK|N/Y  
current account 往來活期賬戶    bj U]]  
current asset 流動資產   P: )YKro]  
current liability 流動負債   Ui05o7xg~p  
current profit and loss 本期損益   7A4_b8  
debit 借方   >l(|c9OWM  
debt 債務   5hE mXZ%  
debtor 債務人   LABLT;c  
deed 契據   "[wP1n!G  
deferred assets 遞延資產   o;7_*=i  
deferred liabilities 遞延負債   'Y:ZWac,  
delivery 交貨   K) {\wV="  
delivery expense 送貨費   rWxQ;bb#  
delivery order 出貨單   ~ A4_  
demand draft 即期匯票   m>LC2S; f  
demand note 即期票據   VTwJtWnq  
demurrage charge 延期費   ^y3snuLtE  
deposit 存款   _U`1BmTC2  
deposit slip 存款單   F!~oJ  
depreciation 折舊   d9yfSZ  
direct cost 直接成本   k)B]|,g7G0  
direct labour 直接人工   xGo,x+U *  
director 董事   "CF{Mu|Q
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discount 折扣   kc}& \y  
discount on purchase 進貨折扣   l]KxUkA+  
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