[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。   ^ gy"$F3{`  
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acceptance 承兌   ]'.D@vFGO  
account 賬戶   @IXvp3r  
accountant 會計員   `@_jDo  
accounting 會計   #F|q->2`o  
accounting system 會計制度   /8cfdP Ba  
accounts payable 應付賬款   (BT{\|,V_m  
accounts receivable 應收賬款   O:%,.??<%  
accumulated profits 累積利益   =<BPoGs5  
adjusting entry ?#123;整記錄   E;o "^[we  
adjustment ?#123;整   zfsGf'U  
administration expense 管理費用   9Sb[5_Q  
advances 預付   pW7#&@AR  
advertising expense 廣告費   Ii.0Bul  
agency 代理   Eo) #t{{  
agent 代理人   F `4a0~?  
agreement 契約   M?g
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allotments 分配數   Ye=c;0V(w  
allowance 津貼   >D\jyd$wh&  
amalgamation 合併   S5+W<Qs  
amortization 攤銷   uo TTHj7cq  
amortized cost 應攤成本   J<9;Ix8R  
annuities 年金   j}`XF?2D  
applied cost 已分配成本   :aO`q/d  
applied expense 已分配費用   (r
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applied manufacturing expense 己分配製造費用   Fkvf[!Ci  
apportioned charge 攤派費用   zOb rp  
appreciation 漲價   6)]zt  
article of association 公司章程   BJDSk#!J!{  
assessment 課稅   _{C =d3  
assets 資產   _xmS$z)TO  
attorney fee 律師費   nO
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audit 審計   h,fC-+H5  
auditor 審計員   ,hVDGif  
average 平均數   ` it<\r[=  
average cost 平均成本   /5wIbmz@I
 
bad debt 壞賬   :z^,>So:  
balance 餘額    W#bOx0  
balance sheet 資產負債表   _'}Mg7,V  
bank account 銀行賬戶   Ivx]DXR|  
bank balance 銀行結存   xTGdh  
bank charge 銀行手續費   )*`cJ_t  
bank deposit 銀行存款   P+Q}bTb8  
bank discount 銀行貼現   s?yl4\]Muf  
bank draft 銀行匯票   H/^t]bg,  
bank loan 銀行借款  
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bank overdraft 銀行透支   5OM*NT t  
bankers acceptance 銀行承兌   0s72BcP  
bankruptcy 破產   K})w  
bearer 持票人   S\S31pYT  
beneficiary 受益人   G_E \p%L>]  
bequest 遺產   PNB E  
bill 票據   ~7$jW[i  
bill of exchange 匯票   F@ld#O  
bill of lading 提單   &Cm$% 3  
bills discounted 貼現票據   }8Yu"P${Y  
bills payable 應付票據   Kt`/+k)m  
bills receivable 應收票據   o:
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board of directors 董事會   >$:_M*5  
bonds 債券   ?m\? #  
bonus 紅利   O!k
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book value 賬面價值   3Hi[Y[O`%P  
bookkeeper 簿記員   |@Ze{\  
bookkeeping 簿記   d",VOhW7)S  
branch office general ledger 支店往來賬戶   DmiZ"A  
broker 經紀人   >|rU*+I`  
brought down 接前   9#:B_?e=  
brought forward 接上頁   ?BnX<dbi&  
budget 預算   >*h3u7t  
by-product 副產品   r E&}B5PN=  
by-product sales 副產品銷售   )ZMR4U$+v  
capital 股本   _-: C
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capital income 資本收益   miB+
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capital outlay 資本支出   ZkmYpi[  
capital stock 股本   !-~sxa280r  
capital stock certificate 股票   y7T<Auue`  
carried down 移後   >zV  
carried forward 移下頁   ]-{A"tJ  
cash 現金   #:xv]qb`k  
cash account 現金賬戶   sP@7%p>wt  
cash in bank 存銀行現金   x0||'0I0  
cash on delivery 交貨收款   s-Qq#T  
cash on hand 庫存現金   ld[BiP`B2V  
cash payment 現金支付   B&"c:)1 C2  
cash purchase 現購   5I&Dk4v  
cash sale 現沽   &R,QJ4L  
cashier 出?#123;員   M-/2{F[  
cashiers check 本票   @y/!`Ziw  
certificate of deposit 存款單折   4Cp)!Bq?/  
certificate of indebtedness 借據   F
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certified check 保付支票   oIG
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certified public accountant 會計師   <N8z<o4rku  
charges 費用   #b@ sV$  
charge for remittances 匯水手續費   C#@-uo2  
charter 營業執照   [mFgo il  
chartered accountant 會計師   fbW<c`LH  
chattles 動產   2. f 8uq  
check 支票   8 |~M!<  
che stub 支票存根   S r>5V  
closed account 己結清賬戶   z,g\7F[  
closing 結算   4"s/T0C
 
closing entries 結賬紀錄   "%ZAL\x  
closing stock 期末存貨   ~Z}DN*S  
closing the book 結賬   D77s3AyHK  
columnar journal 多欄日記賬   gTk*v0WBm  
combination 聯合   I.- I4F)D  
commission 佣金   ^+O97<#6C  
commodity 商品   ss4YeZa  
common stock 普通股   \u*[mrX_B:  
company 公司   ;umbld0  
compensation 賠償   S\sy] 1*?$  
compound interest 複利   ut^6UdJ+`  
consignee 承銷人   *})Np0k  
consignment 寄銷    @7J;}9E  
consignor 寄銷人   BFQ`Ab+  
consolidated balance sheet 合併資產負債表   XblZlWP#  
consolidated profit and loss account 合併損益表   \t]_UNGyW  
consolidation 合併   rw#?NI:  
construction cost 營建成本   ,[[Xo;q  
construction revenue 營建收入   U
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contract 合同   W?gelu]  
control account 統制賬戶   TTJj=KPA  
copyright 版權   XnB-1{a1  
corporation 公司   w"Y'I$  
cost 成本   iCy$ rC  
cost accounting 成本會計   %=)%$n3=-M  
cost of labour 勞工成本   Ee^>Q*wahw  
cost of production 生產成本   GHFYIor  
cost of manufacture 製造成本   GpC joNcW{  
cost of sales 銷貨成本   m0N{%Mf-  
cost price 成本價格   Hv</Xam  
credit 貸方   r85j/YK  
credit note 收款通知單   ZOy^TR  
creditor 債權人   >2mV{i&  
crossed check 橫線支票   vk<4P;
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current account 往來活期賬戶   KMXd  
current asset 流動資產   .[o`TlG%  
current liability 流動負債   3-gy)5.xe  
current profit and loss 本期損益   $*C'{&2  
debit 借方   Bkdt[qDn5P  
debt 債務   w sbzGW~=  
debtor 債務人   .50ql[En  
deed 契據   [fg-"-+:M  
deferred assets 遞延資產   <[V1z=Eo/]  
deferred liabilities 遞延負債   U98e=57N  
delivery 交貨   vAzSpiv-  
delivery expense 送貨費   |3Bmsd/3  
delivery order 出貨單    k<  
demand draft 即期匯票   2Zr,@LC  
demand note 即期票據   :`Xg0J+P  
demurrage charge 延期費   T&->xef=  
deposit 存款   U,V+qnS  
deposit slip 存款單   ycrM8Mu 3  
depreciation 折舊   ?pV!`vp^{  
direct cost 直接成本   I[P_j`aE  
direct labour 直接人工   RP%FMb}nt  
director 董事   SA{5A 1  
discount 折扣   3ZhuC".c  
discount on purchase 進貨折扣   < X ([VZ  
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