[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。   7d;|?R-8D  
a=2.Y?  
acceptance 承兌   Mj@2= c  
account 賬戶   lDL&":t  
accountant 會計員   ]B
O:*&O  
accounting 會計   V'vWz`#  
accounting system 會計制度   XPdmz!,b  
accounts payable 應付賬款   5/"$_7"{a  
accounts receivable 應收賬款   C8m9H8Qm  
accumulated profits 累積利益   $toTMah w  
adjusting entry ?#123;整記錄   ^oi']O  
adjustment ?#123;整   GLsa]}m,9  
administration expense 管理費用   SwOW%
o  
advances 預付   sF{~7IB  
advertising expense 廣告費   S= 4o@3%$  
agency 代理   Y- ao yoNS  
agent 代理人   GK$[!{w;  
agreement 契約   "D'e  
allotments 分配數   ?X@!jB,Pv  
allowance 津貼   hTDK[4e  
amalgamation 合併   7ws<' d7/  
amortization 攤銷   &N^j }^ Z  
amortized cost 應攤成本   @j|E"VYY  
annuities 年金   p@jw)xI  
applied cost 已分配成本   D?n6h\h\$%  
applied expense 已分配費用   v]k-xn|$j  
applied manufacturing expense 己分配製造費用   r `PJb5^\|  
apportioned charge 攤派費用   %#2 $B+  
appreciation 漲價   Y5aG^wE[:  
article of association 公司章程   hU$aZ  
assessment 課稅   l5D)UO  
assets 資產   ~P|;Y<?3  
attorney fee 律師費   nXT`7  
audit 審計   gH//@`6  
auditor 審計員  
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average 平均數   R,3cJ Y_%  
average cost 平均成本   Da-Lf2qT9  
bad debt 壞賬   P)vD?)Q  
balance 餘額   q%sZV>  
balance sheet 資產負債表   ">[#Ops-;$  
bank account 銀行賬戶   av'm$I|O  
bank balance 銀行結存   )Q1>j 2&  
bank charge 銀行手續費   `G$>T#Dq  
bank deposit 銀行存款   PK+sGV  
bank discount 銀行貼現   <{#_;7h"  
bank draft 銀行匯票   \OW:-  
bank loan 銀行借款   =+iY<~8  
bank overdraft 銀行透支   t'eaR-  
bankers acceptance 銀行承兌   0=>$J WF  
bankruptcy 破產   /S]$Hu|  
bearer 持票人   }y6|H,t9  
beneficiary 受益人   _V"0g=&Hc  
bequest 遺產   U<'N=#A J  
bill 票據   UyRy
>:n  
bill of exchange 匯票   JVoC2Z<  
bill of lading 提單   uU^DYgs  
bills discounted 貼現票據   "W(D0oy  
bills payable 應付票據   h`6 (Oo|  
bills receivable 應收票據   ':n`0+Eh  
board of directors 董事會   |S!RQ-CF  
bonds 債券   b<tV>d"Fv  
bonus 紅利   VukbvBWPN  
book value 賬面價值   v.]{b8RR  
bookkeeper 簿記員   MG=E 6:  
bookkeeping 簿記   `jeATxWv  
branch office general ledger 支店往來賬戶   ~:Rbd9IB  
broker 經紀人   =E2 a#Vd  
brought down 接前   rD}g9?ut  
brought forward 接上頁   /#00'(oD  
budget 預算   "WKOlfPa  
by-product 副產品   &. =8Q?  
by-product sales 副產品銷售    }#m9Q[  
capital 股本   RL}?.'!  
capital income 資本收益   naR<  
capital outlay 資本支出   ]he~KO[j<  
capital stock 股本   Z1,rN#p9  
capital stock certificate 股票   FxlH;'+Q  
carried down 移後   *J4!+GD  
carried forward 移下頁   M@T{uo  
cash 現金   }R;}d(C`  
cash account 現金賬戶   ~|"Vl<9  
cash in bank 存銀行現金   ^Q#_  
cash on delivery 交貨收款   Z'i@;^=A  
cash on hand 庫存現金   ]fajj\  
cash payment 現金支付   ,8384'  
cash purchase 現購   cq[9#@ 4=  
cash sale 現沽   ^=x/:0  
cashier 出?#123;員   j/aJDE(+  
cashiers check 本票   {<{VJGY7T  
certificate of deposit 存款單折   Y*BmBRN  
certificate of indebtedness 借據   &
h/r]KrZ  
certified check 保付支票   [3X\"x5@V  
certified public accountant 會計師   0PkX-.  
charges 費用   wS=vm}}u  
charge for remittances 匯水手續費   +JI,6)Ry  
charter 營業執照   @K <Onh`  
chartered accountant 會計師   76D$Nm  
chattles 動產   {]6-,/3UR  
check 支票   ug,AvHEnB  
che stub 支票存根   o%'1=d3R1Q  
closed account 己結清賬戶   $R'?OK(`  
closing 結算   $]LS!@ Rm  
closing entries 結賬紀錄   8)S)!2 _h  
closing stock 期末存貨   7>f2P!:  
closing the book 結賬   N)mZ!K44  
columnar journal 多欄日記賬   K#k/t"r  
combination 聯合   f:M^q ;  
commission 佣金   u0#KBXRo  
commodity 商品   eZ:iW#YF  
common stock 普通股   )<HvIr(xr  
company 公司   N~]qQoj,  
compensation 賠償   #;8)UNc)}  
compound interest 複利   V%4P.y  
consignee 承銷人   waMV6w)<  
consignment 寄銷   r]Hrz'C`  
consignor 寄銷人   z*T41;b  
consolidated balance sheet 合併資產負債表   to: ;:Goa  
consolidated profit and loss account 合併損益表   "3VX9{'%@  
consolidation 合併   Y-})/zFc  
construction cost 營建成本   4AL,=C3  
construction revenue 營建收入   3!9JXq%Hl  
contract 合同   P DY :?/  
control account 統制賬戶   uNI&U7_"  
copyright 版權   `]65&hWZL  
corporation 公司   '|gsmO  
cost 成本   P?q HzNGi7  
cost accounting 成本會計   x"Ll/E)\v]  
cost of labour 勞工成本   #r9\.NA!  
cost of production 生產成本   f&$Bjq  
cost of manufacture 製造成本   KGOhoiR9:C  
cost of sales 銷貨成本   te [uAJ1 N  
cost price 成本價格   ga|<S@u?}  
credit 貸方   tC'#dU`=qY  
credit note 收款通知單   9U;  
creditor 債權人   hbYstK;]Z  
crossed check 橫線支票   hRXnig{;3  
current account 往來活期賬戶   J t.<Z&  
current asset 流動資產   DSHv BFQ  
current liability 流動負債   8qkQ*uJP  
current profit and loss 本期損益   h<LS`$PK;E  
debit 借方   &PXT$x[i  
debt 債務   5$+7Q$Gw  
debtor 債務人   \X\< +KU  
deed 契據   :g$"Xc8Zn  
deferred assets 遞延資產   ,]\cf  
deferred liabilities 遞延負債   nY MtK  
delivery 交貨   f-#:3k*7S  
delivery expense 送貨費   l'm|**  
delivery order 出貨單   ,W+=N"`a'  
demand draft 即期匯票   9Avj\G  
demand note 即期票據   )-X8RRw'  
demurrage charge 延期費   .pZYPKMaE  
deposit 存款   +8ib928E  
deposit slip 存款單   "3jTU
 
depreciation 折舊   nN$.^!;&  
direct cost 直接成本   #rW -jW=A  
direct labour 直接人工   ps:"0^7  
director 董事   RUr ~u  
discount 折扣   R/1e/t  
discount on purchase 進貨折扣   ? IeBo8  
   a9&[Qv5-/