[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。   PE6u8ZAb"  
Ow .)h(y/  
acceptance 承兌   V[M$o  
account 賬戶   )(|0Ka
rF  
accountant 會計員   E 4$h%5  
accounting 會計   $M3A+6["H  
accounting system 會計制度   w]5f3CIm  
accounts payable 應付賬款   pTV@nP  
accounts receivable 應收賬款   YV_I-l0  
accumulated profits 累積利益   .V)2T
z  
adjusting entry ?#123;整記錄   ~bWWu`h  
adjustment ?#123;整   c:,{O0 #  
administration expense 管理費用   @vYN7  
advances 預付   p7=^m>Z6  
advertising expense 廣告費   ,%b1 ]zZQ  
agency 代理   Gp3t?7S{T  
agent 代理人   4Uy>#IL  
agreement 契約   U=cWvr65  
allotments 分配數   VL!kX``^F  
allowance 津貼   4uAb LSh9  
amalgamation 合併   K&P{2Hndr  
amortization 攤銷   ~JmxW;|_x)  
amortized cost 應攤成本   M(]|}%  
annuities 年金   [\%t<aa  
applied cost 已分配成本   JjO/u>A3;7  
applied expense 已分配費用   ~\s &]L  
applied manufacturing expense 己分配製造費用   \,IDLXqp  
apportioned charge 攤派費用   [j+0EVwB  
appreciation 漲價   Y;5^w=V  
article of association 公司章程   Y(!)G!CMc  
assessment 課稅   =z/mI y<  
assets 資產   VA r?teY  
attorney fee 律師費   :tDGNz*zG  
audit 審計   /s0VyUV=  
auditor 審計員   Bma|!p{  
average 平均數   W:( Usy  
average cost 平均成本   m?CjYqvf  
bad debt 壞賬   owVUL~  
balance 餘額   F-OZIo  
balance sheet 資產負債表   /n}V7  
bank account 銀行賬戶   XV9'[V  
bank balance 銀行結存   ?[fl$EG  
bank charge 銀行手續費   ;8x^9Q  
bank deposit 銀行存款   Hx/Vm`pRyX  
bank discount 銀行貼現   c+M@{EbuN  
bank draft 銀行匯票   7Qztc?XK  
bank loan 銀行借款   v__Go kj-  
bank overdraft 銀行透支   (#Kvm  
bankers acceptance 銀行承兌   G uI sM  
bankruptcy 破產   w`Aw+[24  
bearer 持票人   fOfz^W  
beneficiary 受益人   zW&O>H  
bequest 遺產   SmEd'YD!J  
bill 票據   oDDH;Q"M(  
bill of exchange 匯票   Xg#([}b  
bill of lading 提單   T:n^$RiT  
bills discounted 貼現票據   g}j>;T  
bills payable 應付票據   0#nXxkw  
bills receivable 應收票據   ,>%r|YSJ)  
board of directors 董事會   -Af`AX  
bonds 債券   lGgKzi9VD  
bonus 紅利   )bg,rESM  
book value 賬面價值   6Z}))*3 9  
bookkeeper 簿記員   Z- Ae'ym  
bookkeeping 簿記   6$;)CO!h  
branch office general ledger 支店往來賬戶   kqB00 ;  
broker 經紀人   $1 \!Oe[i  
brought down 接前   qUg
4-Z4  
brought forward 接上頁   *\+'tFT6  
budget 預算   a8U2c;  
by-product 副產品   C&" 2`ll  
by-product sales 副產品銷售   ^0~1/ PhOw  
capital 股本   a5S/ O;ry  
capital income 資本收益   6$.Xj\zl  
capital outlay 資本支出   bW3o%
srxa  
capital stock 股本   6Izv&  
capital stock certificate 股票   _$lQK{@rY  
carried down 移後   c$z_Zi!g#  
carried forward 移下頁   VqU:`?#"a  
cash 現金   gJv^v`X  
cash account 現金賬戶   Vjd =F .V+  
cash in bank 存銀行現金   FaM~ 56Pa  
cash on delivery 交貨收款   8TvPCZ$x  
cash on hand 庫存現金   GlZDuU  
cash payment 現金支付   1mM52q.R4  
cash purchase 現購   k3kqgR
*  
cash sale 現沽   fX|,s2-FW  
cashier 出?#123;員   j!H?dnE||  
cashiers check 本票   *(IO<KAg8  
certificate of deposit 存款單折   %Qb
r
Vl+  
certificate of indebtedness 借據   03;(v%  
certified check 保付支票   zvj >KF|y  
certified public accountant 會計師   J[AgOUc  
charges 費用   W=w@SO_?wp  
charge for remittances 匯水手續費   Ut=y` ]F  
charter 營業執照   (*gpa:Sc  
chartered accountant 會計師   }y/t~f+  
chattles 動產   u'>CU  
check 支票   y}`%I&]n  
che stub 支票存根   + [DVD  
closed account 己結清賬戶   96j2D8=w  
closing 結算   y~[So ,G  
closing entries 結賬紀錄   K.7gd1I  
closing stock 期末存貨   U7=Z.*/62  
closing the book 結賬   3!x)LUWfWY  
columnar journal 多欄日記賬  
`lzH:B  
combination 聯合   vt,X:3  
commission 佣金   p}uw-$O  
commodity 商品   -nSqB{s!SD  
common stock 普通股   JN!YRcj  
company 公司   ^j7pF.j  
compensation 賠償   H[Cn@XE  
compound interest 複利   w6 .HvH-@?  
consignee 承銷人   ~K`blW
47  
consignment 寄銷   us+adS.l&  
consignor 寄銷人   jL$X3QS:  
consolidated balance sheet 合併資產負債表   rz*Jmn b  
consolidated profit and loss account 合併損益表   6qf`P!7d]M  
consolidation 合併   /-lmfpT  
construction cost 營建成本   70~]J8T+u  
construction revenue 營建收入   )M~5F,)  
contract 合同   F\;1:y~1  
control account 統制賬戶   @<L.#gtP  
copyright 版權   cs)hq4-L`  
corporation 公司   E
*vi@aI  
cost 成本   }Of^Y@{q.  
cost accounting 成本會計   k6\c^%x  
cost of labour 勞工成本   G39t'^ZK*#  
cost of production 生產成本   XRkqMq%  
cost of manufacture 製造成本    !;-x]_  
cost of sales 銷貨成本   \D=B-dREq  
cost price 成本價格   mx2 Jt1  
credit 貸方   RB2u1]l  
credit note 收款通知單   Q@R8qc=*  
creditor 債權人   1+'3{m \5T  
crossed check 橫線支票   BlCKJp{m$  
current account 往來活期賬戶   HZNX1aQ|Q#  
current asset 流動資產   B!0[LlF+  
current liability 流動負債   -}s?!Pg>  
current profit and loss 本期損益   |Z;Av%%  
debit 借方   YeVhWPn@  
debt 債務   Zh$Z$85p  
debtor 債務人   r|+Zni]  
deed 契據   R.@GLx_zpQ  
deferred assets 遞延資產   tp7fmn*  
deferred liabilities 遞延負債   (_2eiE71  
delivery 交貨   $8)/4P?OL  
delivery expense 送貨費   [}D)73h`  
delivery order 出貨單   bc-"If Z&  
demand draft 即期匯票   k95vgn%  
demand note 即期票據   dO 2cgY}  
demurrage charge 延期費   jp| wc,]!  
deposit 存款   O1A*-G:X  
deposit slip 存款單   6tM{cK%v1  
depreciation 折舊   YA jk'  
direct cost 直接成本   Wo&i)S<i0F  
direct labour 直接人工   HhO$`YZ%>  
director 董事   O`eNuQSv  
discount 折扣   Tn|reXc0e  
discount on purchase 進貨折扣   9I9)5`d|Jn  
   Ua4} dW[w