[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。   s= %3`3Fo  
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acceptance 承兌   'K7\[if{  
account 賬戶   M<-Q8a~  
accountant 會計員   x,gk]
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accounting 會計   O#)1zD}  
accounting system 會計制度   Fm`*j/rq
 
accounts payable 應付賬款   T]th3*  
accounts receivable 應收賬款   XvI~"}  
accumulated profits 累積利益   Skr(C5T  
adjusting entry ?#123;整記錄   +>PsQ^^x  
adjustment ?#123;整   Yq ]sPE92  
administration expense 管理費用   o GuAF q  
advances 預付   NBk0P*SI  
advertising expense 廣告費   lOm01&^"E  
agency 代理   ~.T|n =  
agent 代理人   1KZigeHXI  
agreement 契約   0YiTv;mq;  
allotments 分配數   }O\IF}X  
allowance 津貼   TAG@Ab  
amalgamation 合併   gX"-3w  
amortization 攤銷   in>+D|q c  
amortized cost 應攤成本   ~Dt$}l-9  
annuities 年金   SH)-(+72d  
applied cost 已分配成本   k[f2`o=  
applied expense 已分配費用   [/a AH<9b  
applied manufacturing expense 己分配製造費用   y8YsS4E^Q  
apportioned charge 攤派費用   }u;K<<h:  
appreciation 漲價   n.g-%4\q  
article of association 公司章程   6Z|h>H5a  
assessment 課稅   _y4O2n[e  
assets 資產   }u
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attorney fee 律師費   fXMY.X>f  
audit 審計   sU>IETo  
auditor 審計員   ^B
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average 平均數   ,#2~<  
average cost 平均成本   UVux[qX<  
bad debt 壞賬   /4T
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balance 餘額   'vNju1sfk  
balance sheet 資產負債表   LG8h@HY&L  
bank account 銀行賬戶   ,IB\1#  
bank balance 銀行結存   YrnC'o`  
bank charge 銀行手續費    26p[x'W  
bank deposit 銀行存款   J8) l,J"  
bank discount 銀行貼現   sFM$O232  
bank draft 銀行匯票   ;t0 q ?9  
bank loan 銀行借款   1^|#QMT  
bank overdraft 銀行透支   @ujwN([I  
bankers acceptance 銀行承兌   wG49|!l6T  
bankruptcy 破產   X,
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bearer 持票人   'LMj.#A<g  
beneficiary 受益人   @_kF&~  
bequest 遺產   p6%Vf  
bill 票據   =mXC,<]  
bill of exchange 匯票   glLVT i  
bill of lading 提單   0B(s+#s  
bills discounted 貼現票據   _M%>Qm  
bills payable 應付票據   D% jGK  
bills receivable 應收票據   L2>e@p\
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board of directors 董事會   *;@wPT  
bonds 債券   5, $6mU#=  
bonus 紅利   Z3JUYEAS  
book value 賬面價值   lU doMm  
bookkeeper 簿記員   H^|TV]^;N  
bookkeeping 簿記   t#"0^$l=  
branch office general ledger 支店往來賬戶   2PAu>}W*  
broker 經紀人   WO.u{vW]'
 
brought down 接前   kqCsEtm]  
brought forward 接上頁   lWY
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budget 預算   d3:GmB .  
by-product 副產品   9)7$UQY  
by-product sales 副產品銷售   LWCFCkx%  
capital 股本   HThZ4Kg+  
capital income 資本收益   V22z-$cb  
capital outlay 資本支出   .=;IdLO,Bf  
capital stock 股本   #csP.z3^y  
capital stock certificate 股票   0Agse)  
carried down 移後   Wh i#Ii~  
carried forward 移下頁   9:p-F+  
cash 現金   u{DEOhtI4  
cash account 現金賬戶   d1/WUKmbZ  
cash in bank 存銀行現金   +51h
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cash on delivery 交貨收款   l$&~(YE f  
cash on hand 庫存現金   qt}M&=}8Q  
cash payment 現金支付   8;?4rrS  
cash purchase 現購   X8ulaa  
cash sale 現沽   Kn:Ml4[;  
cashier 出?#123;員   3q73L<f  
cashiers check 本票   J'Pyn  
certificate of deposit 存款單折   XHU$&t`7>g  
certificate of indebtedness 借據   U,P>P+\@  
certified check 保付支票   -
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certified public accountant 會計師   yU!1q}L!  
charges 費用   ZxNTuGOB:  
charge for remittances 匯水手續費   n/skDx TE  
charter 營業執照   Dsm1@/"i|7  
chartered accountant 會計師   M/6Z,oOU  
chattles 動產   gl+d0<Rzw  
check 支票   K\2{SjL:B  
che stub 支票存根   5csh8i'V  
closed account 己結清賬戶   74M9z  
closing 結算   @#4-4.6I<x  
closing entries 結賬紀錄   gbuh04#~  
closing stock 期末存貨   Wu{=QjgY  
closing the book 結賬   'O(=Pz  
columnar journal 多欄日記賬   yIL=jzm`7  
combination 聯合   d[_26.
 
commission 佣金   ;+wB!/k,  
commodity 商品   _H]^7`;  
common stock 普通股   hiS|&5 #  
company 公司   ;Xt<\^e  
compensation 賠償   Qel)%|dOn  
compound interest 複利   LJ[zF~4#  
consignee 承銷人   g[G/If  
consignment 寄銷   rk8pL [|  
consignor 寄銷人   R `tJ7MB  
consolidated balance sheet 合併資產負債表   2'@m'4-N  
consolidated profit and loss account 合併損益表   ~Y x_ 3  
consolidation 合併   .j:,WF<"l5  
construction cost 營建成本   -!XG>Z  
construction revenue 營建收入   W,@F!8  
contract 合同   {T-\BTh&Q  
control account 統制賬戶   ZoXz@/T  
copyright 版權   (S!UnBb&  
corporation 公司   59oTU  
cost 成本   Jb"FY:/Qv+  
cost accounting 成本會計   A5Hx$.Z  
cost of labour 勞工成本   QH-CZ6 M  
cost of production 生產成本   kK=VG< :M  
cost of manufacture 製造成本   M>i(p%  
cost of sales 銷貨成本   ? uYO]!VC  
cost price 成本價格   'u<e<hU  
credit 貸方   iI<c  
credit note 收款通知單   2G~{x7/[@  
creditor 債權人   FFqK tj's  
crossed check 橫線支票   v8-My1toV  
current account 往來活期賬戶   =v<w29P(g  
current asset 流動資產   ;3/}"yG<p  
current liability 流動負債   ]pvHsiI:  
current profit and loss 本期損益   DKS1Sm6d0  
debit 借方   "0!h-bQN  
debt 債務   y8$3kXh  
debtor 債務人   IMWt!#vuY  
deed 契據   futYMoV  
deferred assets 遞延資產   `&A`&-nc=  
deferred liabilities 遞延負債   7 {92_xRL  
delivery 交貨   4 ;L|U
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delivery expense 送貨費   fDsT@W,K  
delivery order 出貨單   fJ/INL   
demand draft 即期匯票   7"Xy8]i{z  
demand note 即期票據   '^)'q\v'k  
demurrage charge 延期費   rpiuFst  
deposit 存款   w
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deposit slip 存款單   N 8[rWJ#  
depreciation 折舊   |6Y:W$7k  
direct cost 直接成本   C?|sQcCE  
direct labour 直接人工   C)U4Fr ?E:  
director 董事   @S3L%lOH  
discount 折扣   "9xJ},:-  
discount on purchase 進貨折扣   2- '_Nwkl*  
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