[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。   O]Qd<%V'x  
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acceptance 承兌   #O} ,`[<  
account 賬戶   Y+u_IJ  
accountant 會計員   wLJ:\_Jaf  
accounting 會計   c?&X?<  
accounting system 會計制度   ~=RT*>G_  
accounts payable 應付賬款   l &5QZI0I  
accounts receivable 應收賬款   =\wxsL  
accumulated profits 累積利益   V"G*N<q  
adjusting entry ?#123;整記錄   q0R -7O(  
adjustment ?#123;整   E3gh?6  
administration expense 管理費用   ^pF&`2eD  
advances 預付   .Blf5b  
advertising expense 廣告費   .NC:;@y  
agency 代理   bU:EqW\(^  
agent 代理人   kN4{13Qs*  
agreement 契約   qjdMqoOCjl  
allotments 分配數   #S*/bao#  
allowance 津貼   \VyZ  
amalgamation 合併   # ,_u_'C*!  
amortization 攤銷   sAS:-wp  
amortized cost 應攤成本   q[W 0 N>  
annuities 年金   ]<rkxgMW>  
applied cost 已分配成本   _zn.K&I-*k  
applied expense 已分配費用   4DOH`6#an  
applied manufacturing expense 己分配製造費用   bITP
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apportioned charge 攤派費用   >\=3:gb:  
appreciation 漲價   N&g3t%F  
article of association 公司章程   z(Pe,zES  
assessment 課稅   wFsyD3  
assets 資產   lc,tVe_  
attorney fee 律師費   6NM:DI\%  
audit 審計   ^2on.N q>  
auditor 審計員   :xv!N*Le  
average 平均數   *|C^=*j9  
average cost 平均成本   +|'c>,?2H  
bad debt 壞賬   Vjp1RWb  
balance 餘額   dDGgvi|[Mz  
balance sheet 資產負債表   s!&#c`=  
bank account 銀行賬戶   -
Rd/Gx  
bank balance 銀行結存   S^>,~R.TX  
bank charge 銀行手續費   ^O<&fD  
bank deposit 銀行存款   1 &)?JZhg  
bank discount 銀行貼現   LO khjHR  
bank draft 銀行匯票   wKYZa# u  
bank loan 銀行借款   `
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bank overdraft 銀行透支   bg&zo;Ck8T  
bankers acceptance 銀行承兌   8WbgSY`  
bankruptcy 破產   o` ZQd,3  
bearer 持票人   F6OpN"UM'  
beneficiary 受益人   hjB@o#S  
bequest 遺產   8I8 F/47x  
bill 票據   )
ufg 9"\  
bill of exchange 匯票   P&)xz7wG  
bill of lading 提單   YY )s p%  
bills discounted 貼現票據   I^UC&5dC  
bills payable 應付票據   vCxD~+zf  
bills receivable 應收票據   Gh}LlX!w  
board of directors 董事會   XY)&}u.  
bonds 債券   E^lvbLh'  
bonus 紅利   1+qw$T  
book value 賬面價值   Z&4&-RCi  
bookkeeper 簿記員   G_{&sa  
bookkeeping 簿記   P'*)\faw  
branch office general ledger 支店往來賬戶   c5l.B#-lY  
broker 經紀人   Y/>&0wj)d  
brought down 接前   !?
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brought forward 接上頁   [t7]{d*  
budget 預算   2`>ToWN!  
by-product 副產品   RIXMJ7e7  
by-product sales 副產品銷售   ') gi%  
capital 股本   2FF4W54I  
capital income 資本收益   T:Hr&ws4  
capital outlay 資本支出   &8>IeK{I  
capital stock 股本   V9(@Y  
capital stock certificate 股票   e 8]\U/
 
carried down 移後   feNdMR7e M  
carried forward 移下頁   ~Ro9up  
cash 現金   c^u"I'#Q  
cash account 現金賬戶   #H{<gjs]  
cash in bank 存銀行現金   V7[zAq  
cash on delivery 交貨收款   j =WST  
cash on hand 庫存現金   OQT;zqup  
cash payment 現金支付   |8=nL$u  
cash purchase 現購   R_68-WO  
cash sale 現沽   T[uiPs/xD  
cashier 出?#123;員   HA`@7I  
cashiers check 本票   ?~;:jz|9<'  
certificate of deposit 存款單折   *R3f{/DK  
certificate of indebtedness 借據   'u_t<F]b  
certified check 保付支票   ,(?po(']  
certified public accountant 會計師   Q7$.LEioN  
charges 費用   I8<,U!$  
charge for remittances 匯水手續費   {%{`l-  
charter 營業執照   :GW&O /Yo  
chartered accountant 會計師   GXjfQ~<]  
chattles 動產   a{J,~2>  
check 支票   6290ZNvr  
che stub 支票存根   Jn3An  
closed account 己結清賬戶   \XM^oE#G  
closing 結算   s]mY*@a %  
closing entries 結賬紀錄   R~jHr )0.#  
closing stock 期末存貨   N:tY":Hi  
closing the book 結賬   z$GoaS(  
columnar journal 多欄日記賬   t|<NI+H(e  
combination 聯合   ^#1.l=s  
commission 佣金   4*mS y  
commodity 商品   !]fQ+*X0g  
common stock 普通股   9D}/\jM  
company 公司   B`o]*"xkB  
compensation 賠償   E%v?t1>/  
compound interest 複利   }kK[S|XVO  
consignee 承銷人   $w0lrh[+  
consignment 寄銷   }X_;X_\3;'  
consignor 寄銷人   eK z?"g/j  
consolidated balance sheet 合併資產負債表   W4U@%b do  
consolidated profit and loss account 合併損益表   0zCw>wBPW  
consolidation 合併  
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construction cost 營建成本   qY$qaM^=  
construction revenue 營建收入   TsUOpEuX  
contract 合同   x^y"<  
control account 統制賬戶   E+tB&  
copyright 版權   !\#_Jw%y  
corporation 公司   {W~q z^>u4  
cost 成本   d]i(h~?_  
cost accounting 成本會計   hf<^/@^tK  
cost of labour 勞工成本   7kK #\dI  
cost of production 生產成本   ZP$-uaa-  
cost of manufacture 製造成本   / c-r  
cost of sales 銷貨成本   5"]~oPK  
cost price 成本價格   iQ6epg1wB  
credit 貸方   }%`~T>/  
credit note 收款通知單   RQB]/D\BO  
creditor 債權人   rVa?J
vDO=  
crossed check 橫線支票   [kzd(u  
current account 往來活期賬戶   7Irau_  
current asset 流動資產   j:&4-K};Z`  
current liability 流動負債   ~h=X8-D  
current profit and loss 本期損益   L0]_hxE?  
debit 借方   `)h6j)xiQ  
debt 債務   F3lw@b3])  
debtor 債務人   {d%&zvJnD  
deed 契據   ai^4'{#zi  
deferred assets 遞延資產   f0SAP0M3  
deferred liabilities 遞延負債   ~i_Tw#}  
delivery 交貨   a=$t&7;,  
delivery expense 送貨費   (ihP`k-.  
delivery order 出貨單   q$.{j"cZV  
demand draft 即期匯票  
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demand note 即期票據   4E[!,zvl  
demurrage charge 延期費   f8<o8*`7  
deposit 存款   $RwB_F  
deposit slip 存款單   d~_`M
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depreciation 折舊   \cJ-Dd  
direct cost 直接成本   ,chf~-d  
direct labour 直接人工   lhYn5d)DV  
director 董事   7"*|2Xq  
discount 折扣   #Hh^3N  
discount on purchase 進貨折扣   l\!-2 T6Y  
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