[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。   OVxg9
 
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acceptance 承兌   -Ju;
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account 賬戶   a;Pn.@NVq  
accountant 會計員  
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accounting 會計   FjizPg/|!  
accounting system 會計制度   1=T;68B  
accounts payable 應付賬款   __+8wC  
accounts receivable 應收賬款   U8gj \G\`  
accumulated profits 累積利益   IMM+g]#e  
adjusting entry ?#123;整記錄   @+~>utr  
adjustment ?#123;整   Y~!A"$  
administration expense 管理費用   O8>&J-+2  
advances 預付   KiFTj$w,  
advertising expense 廣告費   CAx eJ`Q  
agency 代理   gH,Pz  
agent 代理人   :.=j)ljTx  
agreement 契約   x)Zm5&"Gg  
allotments 分配數   2wPc yD  
allowance 津貼   _cC!rq U1  
amalgamation 合併   ai?N!RX%H  
amortization 攤銷   q$b4S4Z7  
amortized cost 應攤成本   /ece
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annuities 年金   =j~:u.hc'  
applied cost 已分配成本   qQ3pe:n?  
applied expense 已分配費用   ] >w@@A  
applied manufacturing expense 己分配製造費用   Q {~$7J  
apportioned charge 攤派費用   Sp?e!`|8  
appreciation 漲價   g]N'6La  
article of association 公司章程   2
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assessment 課稅   ?WqaT)l~  
assets 資產   sSwY!";  
attorney fee 律師費   G9am}qr  
audit 審計   Bxw(pACf  
auditor 審計員   yZm= #.f  
average 平均數   Qm*ZOz'i  
average cost 平均成本  
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bad debt 壞賬   L AA(2  
balance 餘額   |& jrU-(  
balance sheet 資產負債表   XjP;O,x  
bank account 銀行賬戶   f}*:wj  
bank balance 銀行結存   mvTp,^1  
bank charge 銀行手續費   Z1v~tqx  
bank deposit 銀行存款   \/\w|j  
bank discount 銀行貼現   f)a0!U 44  
bank draft 銀行匯票   wD$UShnm9-  
bank loan 銀行借款   ZQ*Us*9I  
bank overdraft 銀行透支   b5Q>e%i#  
bankers acceptance 銀行承兌   k.c.7%|~;  
bankruptcy 破產   WcM\4q@  
bearer 持票人   H[OgnnM  
beneficiary 受益人   F&7|`o3  
bequest 遺產   Y6)o7t  
bill 票據   YHu]\'Ff  
bill of exchange 匯票   %y jD<2J;  
bill of lading 提單   v@M^ukk'}  
bills discounted 貼現票據  
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bills payable 應付票據   QX<x2U  
bills receivable 應收票據   ~LOE^6C+~o  
board of directors 董事會   UuF(n$B  
bonds 債券   6@8z3JW.A  
bonus 紅利   W\w#}kY  
book value 賬面價值   5F ^VvzNn  
bookkeeper 簿記員   :-Py0{s  
bookkeeping 簿記   g3{UP]Z71  
branch office general ledger 支店往來賬戶   H|wP8uQC  
broker 經紀人   ?YS 3)  
brought down 接前   8 Zp^/43  
brought forward 接上頁   ~Fw bi  
budget 預算   gJrWewEe  
by-product 副產品   xh9$ZavB*  
by-product sales 副產品銷售   idX''%"  
capital 股本   ^[Ka+E^Q  
capital income 資本收益   ZLv/otf:|"  
capital outlay 資本支出   Z,38eQpM  
capital stock 股本   U+)p'%f;  
capital stock certificate 股票   n_e'n|T  
carried down 移後   UUJQc~=  
carried forward 移下頁   & oS$<  
cash 現金   NFs5XpZ~  
cash account 現金賬戶   zzQWHg]/  
cash in bank 存銀行現金   .9qK88fUR  
cash on delivery 交貨收款   G-Tmk7m  
cash on hand 庫存現金   RU:Rt'  
cash payment 現金支付   y!77gx?-  
cash purchase 現購   Z nc(Q  
cash sale 現沽   /8h=6"  
cashier 出?#123;員   ump ~)?_B  
cashiers check 本票   2ndn8_l  
certificate of deposit 存款單折   ;"wCBuXcu  
certificate of indebtedness 借據   ((k"*f2%  
certified check 保付支票   @0?!bua_|  
certified public accountant 會計師   c[dzO.~  
charges 費用   &[.`xZ(|  
charge for remittances 匯水手續費   }9'`3vsJ  
charter 營業執照   q!5:M\  
chartered accountant 會計師   I#M3cI!X?  
chattles 動產   >d2Fa4u3  
check 支票    .w9LJ  
che stub 支票存根   (CmK>"C+  
closed account 己結清賬戶   ~f1g"   
closing 結算   &r5q,l&@n  
closing entries 結賬紀錄   u]J@
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closing stock 期末存貨   ` R6`"hx$  
closing the book 結賬   k&]nF,f
 
columnar journal 多欄日記賬   N6Ud(8*  
combination 聯合   u*l|MIi6J  
commission 佣金   _/s"VYFZ  
commodity 商品   IY`p7 )#i  
common stock 普通股   6Xlzdt  
company 公司   !+T1kMP+l  
compensation 賠償   C9n%!()>  
compound interest 複利   K9lgDk"i  
consignee 承銷人   ):D"LC  
consignment 寄銷   iq(PC3e`V  
consignor 寄銷人   x *eU~e_jP  
consolidated balance sheet 合併資產負債表   kXMp()N8`  
consolidated profit and loss account 合併損益表   wHc my  
consolidation 合併   $cCC 1=dW  
construction cost 營建成本   #<im?  
construction revenue 營建收入   >Jz9wo`  
contract 合同   uepyH  
control account 統制賬戶   +&Ld`d!n  
copyright 版權   d8j1L/e  
corporation 公司   xP9(J 0y  
cost 成本   s HP-@  
cost accounting 成本會計   vT'Bs;QR  
cost of labour 勞工成本    ggr  
cost of production 生產成本   Jg6Lr~!i  
cost of manufacture 製造成本   1j<(?MT-  
cost of sales 銷貨成本   1uw#;3<L  
cost price 成本價格   AlSO  
credit 貸方   NO"PO @&Wk  
credit note 收款通知單   <B"sp r&1  
creditor 債權人   [ V CC+_  
crossed check 橫線支票   )D)5 `n)  
current account 往來活期賬戶   rz?Cn X.t  
current asset 流動資產   Zp_(vOc  
current liability 流動負債   vJkc/7  
current profit and loss 本期損益   7|P kc(O  
debit 借方   24mdhT|  
debt 債務   ie}O ZM  
debtor 債務人   T(4d5 fY  
deed 契據   I5$P9UE+^9  
deferred assets 遞延資產   dhl[=Y` Q  
deferred liabilities 遞延負債   /HC:H,"i  
delivery 交貨   L[` l80  
delivery expense 送貨費   .J"N}  
delivery order 出貨單   m7 =$*1k  
demand draft 即期匯票   '=\}dav!  
demand note 即期票據   OW:*qY c;:  
demurrage charge 延期費   f& 4_:'-,  
deposit 存款   8sG3<$Z^  
deposit slip 存款單   h6 \P&Z  
depreciation 折舊   0&.CAHb}  
direct cost 直接成本   z3fv}_\z  
direct labour 直接人工   D HidI\*gT  
director 董事   K~x,so  
discount 折扣   G1"iu89d  
discount on purchase 進貨折扣   X|M!Nt0'  
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