[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。   's*UU:
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acceptance 承兌   :?lSa6de  
account 賬戶   `7'(U)x,F  
accountant 會計員   #Xsby  
accounting 會計   uE/q ra A  
accounting system 會計制度   p|W:;(  
accounts payable 應付賬款   Xst&QKU  
accounts receivable 應收賬款   j8N
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accumulated profits 累積利益   /
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adjusting entry ?#123;整記錄   J,jl(=G  
adjustment ?#123;整   t 6~|T_]  
administration expense 管理費用   +y-:(aP  
advances 預付   D4`7,JC}<  
advertising expense 廣告費   d[ {=/~0  
agency 代理   LV9\  
agent 代理人   ncihc$V<  
agreement 契約   r}XD{F}"  
allotments 分配數   $KtMv +m"  
allowance 津貼   M"~B_t,Nw  
amalgamation 合併   t6LTGWs/_o  
amortization 攤銷   *6k (xL  
amortized cost 應攤成本   F[~qg S*;  
annuities 年金   <$ '#@jW  
applied cost 已分配成本   &4DvZq=  
applied expense 已分配費用   k9Yr&8B  
applied manufacturing expense 己分配製造費用   MLL2V`vBT  
apportioned charge 攤派費用   oq;}q  
appreciation 漲價   @ /c{gD  
article of association 公司章程   /GCSC8T  
assessment 課稅   7rsrC   
assets 資產   eeuAo&L&  
attorney fee 律師費   6:QJ@j\  
audit 審計   en#W<"_"
  
auditor 審計員   -7\RO%U  
average 平均數   ~|?2<g$gYR  
average cost 平均成本   48w3gye  
bad debt 壞賬   %#|S  
balance 餘額   E6BW&Xp  
balance sheet 資產負債表   sd>#Hn
 
bank account 銀行賬戶   M}us^t*  
bank balance 銀行結存   $YL}rM  
bank charge 銀行手續費   6`%}s3Xq  
bank deposit 銀行存款   \$9S_z
 
bank discount 銀行貼現   ,{YC|uB  
bank draft 銀行匯票   =g?r.;OO  
bank loan 銀行借款   W5sVQ`S-  
bank overdraft 銀行透支   o 1YhYA  
bankers acceptance 銀行承兌   BXLhi(.s  
bankruptcy 破產   v]vrD2L  
bearer 持票人   @p}H@#/u\  
beneficiary 受益人   hLO nX<%a  
bequest 遺產   T*LbZ"A  
bill 票據   9KCnitU  
bill of exchange 匯票   I]TL#ywF  
bill of lading 提單   E&]S No<  
bills discounted 貼現票據   ,ad~6.Z_)  
bills payable 應付票據   u!;kBs  
bills receivable 應收票據   G=\rlH]N  
board of directors 董事會   :Im_=S[0  
bonds 債券   8=t?rA  
bonus 紅利   EYMwg
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book value 賬面價值   SyTc
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bookkeeper 簿記員   Z=n& fsE  
bookkeeping 簿記   4dl?US[-  
branch office general ledger 支店往來賬戶   &zUo",}9  
broker 經紀人   ;`@DQvVZ:  
brought down 接前   >}_c<`:  
brought forward 接上頁   FL0[V,  
budget 預算   bm(0raugs  
by-product 副產品   XWk/S $-d  
by-product sales 副產品銷售   7dN]OUdi  
capital 股本   'X{7b <  
capital income 資本收益   k|a{|2p  
capital outlay 資本支出   Sd}fse  
capital stock 股本   '[:].?M  
capital stock certificate 股票   6lsU/`.  
carried down 移後   _d)w, ;m#  
carried forward 移下頁   IjD: hR@
 
cash 現金   >P+V!-%#  
cash account 現金賬戶   N4'b]:`n  
cash in bank 存銀行現金   H`B%6S/  
cash on delivery 交貨收款   :P;#Y7}Y$  
cash on hand 庫存現金   Hm1C|Qb  
cash payment 現金支付   M[HPHNsA&  
cash purchase 現購   V/J[~mN9  
cash sale 現沽   u=k\]W-  
cashier 出?#123;員   S ^2'O7uj  
cashiers check 本票   Hq6VwQu?  
certificate of deposit 存款單折   6 3Kec  
certificate of indebtedness 借據   T3wR0,  
certified check 保付支票   1rTA0+
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certified public accountant 會計師   :cIE8<\%  
charges 費用   ?9 2+(s  
charge for remittances 匯水手續費   W
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charter 營業執照   Sr%~ 5Q[W  
chartered accountant 會計師   o%Pi;8
  
chattles 動產   eGtIVY/D  
check 支票   _U/etlDTO  
che stub 支票存根   W=PDOzB>K  
closed account 己結清賬戶   ukvz#hdE  
closing 結算   R0-ARq#0<  
closing entries 結賬紀錄   u;1#eP\;  
closing stock 期末存貨   |M0 XLCNd_  
closing the book 結賬   v;jrAND  
columnar journal 多欄日記賬   nr-VzF7zu  
combination 聯合   {Yv |C)O  
commission 佣金   k$3.FO"  
commodity 商品   (f $Y0;v>}  
common stock 普通股   G sE?<3  
company 公司   q{n~s=  
compensation 賠償   7u o4F=%  
compound interest 複利   ,Lox?}t  
consignee 承銷人   sW|u }8`  
consignment 寄銷   Q]a5]:0  
consignor 寄銷人   3 J%jD  
consolidated balance sheet 合併資產負債表   uh`~K6&*\w  
consolidated profit and loss account 合併損益表   i Tqv=  
consolidation 合併   LP#CA^*S  
construction cost 營建成本   5j,)}AYO  
construction revenue 營建收入   H*;J9{  
contract 合同   $?ke "  
control account 統制賬戶   S7~yRIjB  
copyright 版權   =]U[   
corporation 公司   +- c#UO
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cost 成本   [sACPn$f  
cost accounting 成本會計   ~'v^__8  
cost of labour 勞工成本   FSc730rM  
cost of production 生產成本   'xr\\Cd9s  
cost of manufacture 製造成本   B>YrDJUN  
cost of sales 銷貨成本   izmL8U ?t  
cost price 成本價格   C Hyb{:<  
credit 貸方   qd!$nr  
credit note 收款通知單   "R4~ 8r  
creditor 債權人   .:l78>f  
crossed check 橫線支票   5wP(/?sRy  
current account 往來活期賬戶   nLdI>c9R  
current asset 流動資產   :,]%W $f=  
current liability 流動負債   P8z++h  
current profit and loss 本期損益   \muyL?  
debit 借方   j$N`JiKM  
debt 債務   pr@8PD2%  
debtor 債務人   LOR$d^l  
deed 契據   !i#;P9K  
deferred assets 遞延資產   dy|r:~j3  
deferred liabilities 遞延負債   )x?F1/  
delivery 交貨   {lx^57v  
delivery expense 送貨費   SYa!IL-B  
delivery order 出貨單   WoesE:NiR  
demand draft 即期匯票   O#cXvv]Z*  
demand note 即期票據   f^m8 4o'  
demurrage charge 延期費   |F9/7 z\5+  
deposit 存款   c g$7`/U  
deposit slip 存款單   <bIAq8  
depreciation 折舊   mZMLDs:  
direct cost 直接成本   }SUe 4r&4}  
direct labour 直接人工   4)Z78H%>  
director 董事   N@;6/[8  
discount 折扣   /of,4aaK7  
discount on purchase 進貨折扣   k NK)mE  
  
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