[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。   QtHK`f>4#n  
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acceptance 承兌   :lU#Dm]  
account 賬戶   R :*1Y\o(  
accountant 會計員   `(uN_zvH  
accounting 會計   vJj
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accounting system 會計制度   )ko[_OJj  
accounts payable 應付賬款   )k[{re  
accounts receivable 應收賬款    MFyi#nq  
accumulated profits 累積利益   Nr"gj$v  
adjusting entry ?#123;整記錄   +aQM %~  
adjustment ?#123;整   O$ARk+  
administration expense 管理費用   #;0F-pt  
advances 預付   .Q W@rV:T  
advertising expense 廣告費   0e +Qn&$#4  
agency 代理   Z'~/=a)7  
agent 代理人   <5!)
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agreement 契約   O03N$Jq A  
allotments 分配數   ~KYA{^`*  
allowance 津貼   PO nF_FC  
amalgamation 合併    CH$K_\  
amortization 攤銷   9 lXnNK |]  
amortized cost 應攤成本   SuA  @S  
annuities 年金   'YB{W8bR  
applied cost 已分配成本   eGW h]%  
applied expense 已分配費用   kx%\Cz  
applied manufacturing expense 己分配製造費用   Y)68  
apportioned charge 攤派費用   zeshM8=  
appreciation 漲價   O/.8;.d;4Y  
article of association 公司章程   1*?XI  
assessment 課稅   U!jRF  
assets 資產   Mw`S.M. B  
attorney fee 律師費   P>EG;u @.  
audit 審計   ;w;+< Rd  
auditor 審計員   q*<FfO=eQ  
average 平均數   *+%$OH,  
average cost 平均成本   0 s@>e  
bad debt 壞賬   pS "A{k)i  
balance 餘額   8/@*6J  
balance sheet 資產負債表   zmg :Z p=  
bank account 銀行賬戶   0HI0/Tvu$<  
bank balance 銀行結存   ;EsfHCi)  
bank charge 銀行手續費   8&:dzS  
bank deposit 銀行存款    c`}YL4  
bank discount 銀行貼現   19bqz )  
bank draft 銀行匯票   #Cb~-2:+7  
bank loan 銀行借款   Lh-+i  
bank overdraft 銀行透支   ~H4Tr[8a  
bankers acceptance 銀行承兌   m'KEN<)s  
bankruptcy 破產   f3*S IKi  
bearer 持票人   *-3*51 jW  
beneficiary 受益人   w&Z.rB?  
bequest 遺產   ;y
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bill 票據   4|hfzCjMI  
bill of exchange 匯票   b?-KC\}v  
bill of lading 提單   /&em%/  
bills discounted 貼現票據   Z*Fn2I4  
bills payable 應付票據   :cA8[!  
bills receivable 應收票據   bwK1XlfD.s  
board of directors 董事會   CpU y~  
bonds 債券   c3)6{  
bonus 紅利   m'eM&1Ba  
book value 賬面價值   #.2} t0*]5  
bookkeeper 簿記員   W
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bookkeeping 簿記   g6H`uO  
branch office general ledger 支店往來賬戶    eI/@ut}v  
broker 經紀人   ^qtJcMK+hq  
brought down 接前   lT8^BT  
brought forward 接上頁   {tuGkRY2~  
budget 預算   |H %,>r`9S  
by-product 副產品   NkxW*w%}l  
by-product sales 副產品銷售   wc;^C?PX  
capital 股本   #;\tgUQ  
capital income 資本收益   A< -3u  
capital outlay 資本支出   ^x_+&  
capital stock 股本   p@3 <{kLm  
capital stock certificate 股票   BAy)P1  
carried down 移後   ~,{nBp9*  
carried forward 移下頁   8Ib5  
cash 現金   U3pMv|b  
cash account 現金賬戶   #"TL*p  
cash in bank 存銀行現金   {;={abj  
cash on delivery 交貨收款   /<\do 1  
cash on hand 庫存現金   +2m\Sv V  
cash payment 現金支付   H,)2Ou-Wn  
cash purchase 現購   GC@U['  
cash sale 現沽   fRt&-z('  
cashier 出?#123;員   lmx'w  
cashiers check 本票   ,Z(J;~  
certificate of deposit 存款單折   > M4QEv  
certificate of indebtedness 借據   N lB%Qu  
certified check 保付支票   y<)q;fI7  
certified public accountant 會計師   51puR8AG>  
charges 費用   `7_s@4:  
charge for remittances 匯水手續費   #rx@ 2zi  
charter 營業執照   /&RS+By(i  
chartered accountant 會計師   = $6 pL  
chattles 動產   gal.<SVW  
check 支票   t8B==%  
che stub 支票存根   A w)
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closed account 己結清賬戶   T0BM:ofx  
closing 結算   /pz(s+4=  
closing entries 結賬紀錄   ]ChN]>o  
closing stock 期末存貨   CQ#%v%  
closing the book 結賬   xcN >L  
columnar journal 多欄日記賬   ^qPS&G  
combination 聯合   **Q K}j[D  
commission 佣金   zqb3<WP"  
commodity 商品   ETq~,g'  
common stock 普通股   {pEbi)CF,}  
company 公司   oB
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compensation 賠償   R^GLATM  
compound interest 複利   CfjVx  
consignee 承銷人   |79n 1;+\?  
consignment 寄銷   cz$ q~)I$  
consignor 寄銷人   a\v@^4   
consolidated balance sheet 合併資產負債表   EXT_x q  
consolidated profit and loss account 合併損益表   )-d&XN7  
consolidation 合併   N2`u ]*"0  
construction cost 營建成本   #zw 'H9l  
construction revenue 營建收入   WAp#[mW.fx  
contract 合同   ]}jY] l  
control account 統制賬戶   QP4`r#,  
copyright 版權   wvNddu>@  
corporation 公司   Fr D,)Ad8Q  
cost 成本   /,2${$c!  
cost accounting 成本會計   m_r_4BP  
cost of labour 勞工成本  
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cost of production 生產成本   D[R<H((  
cost of manufacture 製造成本   `K\ (I#z  
cost of sales 銷貨成本   HtGGcO'bqg  
cost price 成本價格   dtUt2r)6L;  
credit 貸方   #[ hJm'G  
credit note 收款通知單   9oJ=:E~CP  
creditor 債權人   ejC== Fkc  
crossed check 橫線支票   GHo=)NTjy  
current account 往來活期賬戶   `)s>},8W!  
current asset 流動資產   $
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current liability 流動負債   gDjs:]/YR  
current profit and loss 本期損益   zq&,KZ  
debit 借方   ~85Pgb<  
debt 債務   W]DZ
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debtor 債務人    ZCS{D  
deed 契據   nyR4E}@:O  
deferred assets 遞延資產   N>4u qFo  
deferred liabilities 遞延負債   sz%'=J~!V  
delivery 交貨   :$>TeCm  
delivery expense 送貨費   J|2OmbJe  
delivery order 出貨單   Xm}~u?$3  
demand draft 即期匯票   ~#jD/  
demand note 即期票據   b_T?jCyW  
demurrage charge 延期費   GS4 HYF  
deposit 存款   BKQI|i  
deposit slip 存款單   ghd*EXrF H  
depreciation 折舊   {^VvL'n  
direct cost 直接成本   ?H_'L4Wv  
direct labour 直接人工   wIT}>8o  
director 董事   ?4i:$.A Y  
discount 折扣   *k#M;e  
discount on purchase 進貨折扣   D#n^U `\if  
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