[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。   ":s1}A  
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acceptance 承兌   egQB !%D  
account 賬戶   p!qV! :  
accountant 會計員   gc``z9@Xg
 
accounting 會計   `x=W)o }  
accounting system 會計制度   `-a](0QU  
accounts payable 應付賬款   AX6z4G  
accounts receivable 應收賬款   %:i; eUKR  
accumulated profits 累積利益   ~uqpF-.  
adjusting entry ?#123;整記錄   k#mQLv  
adjustment ?#123;整   GJ YXCi  
administration expense 管理費用   n0|oV
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advances 預付   h| q!Qsnj'  
advertising expense 廣告費   5( BB`)  
agency 代理   MmUtBT  
agent 代理人   1k-YeQNe  
agreement 契約   DmDsn  
allotments 分配數   hP1}Do  
allowance 津貼   j{k]8sI,H]  
amalgamation 合併   wz1fx>Q  
amortization 攤銷   #E35%7*  
amortized cost 應攤成本   D7q%rO|F'  
annuities 年金   /.PjHTM<  
applied cost 已分配成本   tQ!p<Q= $)  
applied expense 已分配費用   @JJ,$?  
applied manufacturing expense 己分配製造費用   Axb,{X[6g  
apportioned charge 攤派費用   6z;C~_BV  
appreciation 漲價   I+nKaN+8i  
article of association 公司章程   <}e2\x  
assessment 課稅   )qXl8HI  
assets 資產   hf5yTs  
attorney fee 律師費   po J7q (  
audit 審計   b4TZnO  
auditor 審計員   mOiA}BGw  
average 平均數   dnRS$ $9#  
average cost 平均成本   z1wJ-l  
bad debt 壞賬   K@uUe3  
balance 餘額   sE BZ-qql  
balance sheet 資產負債表   =Xw
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FTr  
bank account 銀行賬戶   s?qRy 2  
bank balance 銀行結存   iWCR5c=  
bank charge 銀行手續費   06hzCWm #  
bank deposit 銀行存款   F_28q15~:  
bank discount 銀行貼現   zJ-_{GiM*L  
bank draft 銀行匯票   61qs`N=k  
bank loan 銀行借款   oWCy%76@  
bank overdraft 銀行透支   luA k$Es  
bankers acceptance 銀行承兌   ]IX6>p,  
bankruptcy 破產   }^T7S2_Qy  
bearer 持票人   rByC6HV"  
beneficiary 受益人   #jY\l&E  
bequest 遺產   3O{*~D&n  
bill 票據   ;ZnSWIF2  
bill of exchange 匯票   Y&vn`#   
bill of lading 提單   syuW>Z8s
  
bills discounted 貼現票據   Xz/5Wis4  
bills payable 應付票據   9\2<#,R1q  
bills receivable 應收票據   Cs2hi,s  
board of directors 董事會   (_: k s  
bonds 債券   z"cF\F  
bonus 紅利   4 h}03 oG  
book value 賬面價值   '.Ww*N  
bookkeeper 簿記員   U`{'-L .  
bookkeeping 簿記   jZRf{  
branch office general ledger 支店往來賬戶   E
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broker 經紀人   /g|H?F0  
brought down 接前   z ^e99dz  
brought forward 接上頁   w$ zX.;s  
budget 預算   'brt?oZ%  
by-product 副產品   Y}db<Cz X  
by-product sales 副產品銷售   4!%@{H`3  
capital 股本   i}fAjS:W  
capital income 資本收益   ,tt .oF|  
capital outlay 資本支出   4r'QP .h  
capital stock 股本   z]/;?  
capital stock certificate 股票   zWN/>~}U\  
carried down 移後   Y|'0bujr  
carried forward 移下頁   ll]MBq  
cash 現金   s& INcjC  
cash account 現金賬戶   2(SU# /,  
cash in bank 存銀行現金   'Vgd Qp$L$  
cash on delivery 交貨收款   L5 +X&  
cash on hand 庫存現金   Iq76JJuCb  
cash payment 現金支付   Qqp_(5S|>  
cash purchase 現購   Se0!-NUK0  
cash sale 現沽   [C8lMEV~  
cashier 出?#123;員   DC&3=Nd  
cashiers check 本票   (8Q0?SZN  
certificate of deposit 存款單折   AXnuXa(j  
certificate of indebtedness 借據   ~0;l\^  
certified check 保付支票   _*tU.x|DP  
certified public accountant 會計師   /G {;?R  
charges 費用   D=B$ Pv9%  
charge for remittances 匯水手續費   W0zRV9"P  
charter 營業執照   x.5!F2$  
chartered accountant 會計師   e8WuAI86  
chattles 動產   &.m.ruab  
check 支票   )[t zAaP7  
che stub 支票存根   > whcZ.8  
closed account 己結清賬戶   UR3qzPm!0e  
closing 結算   k-:wM`C  
closing entries 結賬紀錄   \wJ2>Q  
closing stock 期末存貨   (D\7EH\9,]  
closing the book 結賬   >MTrq%.  
columnar journal 多欄日記賬   e;|:
W A  
combination 聯合   `u<\ 4&W  
commission 佣金   nrhzNW
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commodity 商品   )S:,q3gxJ  
common stock 普通股   \ oY/hT_  
company 公司   1g{-DIOmn  
compensation 賠償   p)u?x)w=  
compound interest 複利   ;S&PLg Z  
consignee 承銷人   Z<yLu'48)A  
consignment 寄銷   lQ8h-Tz  
consignor 寄銷人   |41NRGgY  
consolidated balance sheet 合併資產負債表   p\'0m0*   
consolidated profit and loss account 合併損益表   kFRl+,bi~  
consolidation 合併   d@0p<at>~  
construction cost 營建成本   f3>L/9[[<P  
construction revenue 營建收入   3jI rB%  
contract 合同   TR<M3,RG#%  
control account 統制賬戶   ;u(#-C2^{l  
copyright 版權   7R4t%^F  
corporation 公司   ^v
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cost 成本   `{Jo>L.  
cost accounting 成本會計   <UEt
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cost of labour 勞工成本   '%H\k5^  
cost of production 生產成本   ]ZMFK>"^%  
cost of manufacture 製造成本   Qm"
&=<  
cost of sales 銷貨成本   $_ Bo G  
cost price 成本價格   &'V1p4'  
credit 貸方   5LF&C0v  
credit note 收款通知單   o]@Mg5(8Q  
creditor 債權人   |3bCq(ZR\P  
crossed check 橫線支票   +55 +%oGl  
current account 往來活期賬戶   Z!& u_  
current asset 流動資產   up@I,9C/  
current liability 流動負債   Irc(5rD7  
current profit and loss 本期損益   l%_r
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debit 借方   t=;P1d?E;  
debt 債務   {!L25  
debtor 債務人   yrF"`/zv6|  
deed 契據   nOCCOTf  
deferred assets 遞延資產   x+;a2yE~  
deferred liabilities 遞延負債   .eHOG]H  
delivery 交貨   tKX+eA]  
delivery expense 送貨費   J#*%r)  
delivery order 出貨單   @2`$ XWD  
demand draft 即期匯票   fvi8+3A&  
demand note 即期票據   (-[73v-
w  
demurrage charge 延期費   \C}_l+nY  
deposit 存款   ?;YymD _  
deposit slip 存款單   d7]~t |  
depreciation 折舊   m<e_Z~^G  
direct cost 直接成本   %K[ u  
direct labour 直接人工   `3e>JIl"0  
director 董事   PB(q9gf"1}  
discount 折扣   %B~@wc I)W  
discount on purchase 進貨折扣   -<{;.~nI.  
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