[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。   t:P]G>)x|  
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acceptance 承兌   l\TL=8u2c  
account 賬戶   zCS&w ~  
accountant 會計員   Z-L}"~  
accounting 會計   qN^]`M[ BY  
accounting system 會計制度   ,E8g~ZUY9  
accounts payable 應付賬款   _U o3_us  
accounts receivable 應收賬款   ltv~Kh  
accumulated profits 累積利益   &"=O!t2  
adjusting entry ?#123;整記錄   hGI5^!Cq  
adjustment ?#123;整  
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administration expense 管理費用   4WPco"xH!  
advances 預付   W!|l_/L'   
advertising expense 廣告費   hb(H-
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agency 代理   ^[6#Kw&E  
agent 代理人   Z?qc4Cg  
agreement 契約   {]iM5?  
allotments 分配數   T[-Tqi NT  
allowance 津貼   Lie= DD  
amalgamation 合併   ;<=z^1X9  
amortization 攤銷   !FQS9SoO9  
amortized cost 應攤成本   ~ymSsoD^  
annuities 年金   R8Dn 
GR  
applied cost 已分配成本   )"g @"LJ=  
applied expense 已分配費用   \okvL2:!  
applied manufacturing expense 己分配製造費用   Z^.qX\<M  
apportioned charge 攤派費用   qykI[4  
appreciation 漲價   H{uR+&<  
article of association 公司章程   g(R!M0hdF  
assessment 課稅   [7l5p(=  
assets 資產   1i#U&  
attorney fee 律師費   Gw#z:gX2  
audit 審計   g@m__   
auditor 審計員   !N/?b^y  
average 平均數   ?{~. }Vn  
average cost 平均成本   -h21  
bad debt 壞賬   ?SX0e(+}}  
balance 餘額   4rypT-%^;  
balance sheet 資產負債表   u"(2Xer  
bank account 銀行賬戶   9LUk[V  
bank balance 銀行結存   \wp8kSzC  
bank charge 銀行手續費   fK{Z{)D  
bank deposit 銀行存款   ~Q)Dcit-  
bank discount 銀行貼現   3V/f-l]X/  
bank draft 銀行匯票   0C7
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bank loan 銀行借款   DCgiTT\  
bank overdraft 銀行透支   ):V)Hrq?x  
bankers acceptance 銀行承兌   787}s`,}  
bankruptcy 破產   GFZx[*+%%z  
bearer 持票人   RohD.`D  
beneficiary 受益人   }S9uh-j6l  
bequest 遺產   ~{D:vj4>  
bill 票據   mZ.E;X& ,*  
bill of exchange 匯票   nVk]Qe  
bill of lading 提單   ?Q6ZZQ~  
bills discounted 貼現票據   [jF\"#A  
bills payable 應付票據   `4"&_ltD  
bills receivable 應收票據   'x=y:0A  
board of directors 董事會   &uJ7[m19z  
bonds 債券   Of{'A  
bonus 紅利   ;W!hl<``d*  
book value 賬面價值   tHo/Vly6Z  
bookkeeper 簿記員   9R|B 5.  
bookkeeping 簿記   0.!Q4bhD  
branch office general ledger 支店往來賬戶   Ay\!ohIS3  
broker 經紀人   p+R8Mo;I  
brought down 接前   I`}x 9t  
brought forward 接上頁   l5_%Q+E_  
budget 預算   C5oIl_t  
by-product 副產品   (ZEDDV2  
by-product sales 副產品銷售   }u~r.=  
capital 股本   wq3V&@.  
capital income 資本收益   CYC6:g|)  
capital outlay 資本支出   I[I]C9D  
capital stock 股本   d?(eL(W  
capital stock certificate 股票   ?[q.1O  
carried down 移後   /J'dG %  
carried forward 移下頁   Xc Q'(  
cash 現金   ,6a }l;lv  
cash account 現金賬戶   N+NS\Y5  
cash in bank 存銀行現金   _:l<4u!   
cash on delivery 交貨收款   f%Bmx{Ttq  
cash on hand 庫存現金   d:=:l?  
cash payment 現金支付   o8S)8_3  
cash purchase 現購   \JEI+A PY*  
cash sale 現沽   zgHF-KEV  
cashier 出?#123;員   z
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cashiers check 本票   4kQL\Ld#E%  
certificate of deposit 存款單折   eVy\)dCsU  
certificate of indebtedness 借據   W>]=0u4  
certified check 保付支票   }g[(h=Qi  
certified public accountant 會計師   'D;'Pr]  
charges 費用   S#, E)h/  
charge for remittances 匯水手續費   Nh|QYxOP  
charter 營業執照   cc$+"7/J^c  
chartered accountant 會計師   ;u: }rA)  
chattles 動產   Fh$Xcz~i  
check 支票   Gu136
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che stub 支票存根   qbe9 CF'@_  
closed account 己結清賬戶   IK^jzx  
closing 結算   + ']S  
closing entries 結賬紀錄   )|@UY(VZ^  
closing stock 期末存貨   ZN?UkFnE  
closing the book 結賬   %z:;t  
columnar journal 多欄日記賬   UBxQ4)%  
combination 聯合   ssC5YtF7X  
commission 佣金   L`{EXn[  
commodity 商品   c/E6}OWA  
common stock 普通股   1~#p3)B  
company 公司   UZ+FV;<  
compensation 賠償   I~>L4~g)  
compound interest 複利   oXkxd3  
consignee 承銷人   bbU{ />yW  
consignment 寄銷   7|Tu@0XXA  
consignor 寄銷人   nY<hfqof  
consolidated balance sheet 合併資產負債表   W:16 qbK  
consolidated profit and loss account 合併損益表   SggS8$
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consolidation 合併   OVm $  
construction cost 營建成本   4!dN^;Cb  
construction revenue 營建收入   O{9h'JU  
contract 合同   Q[k7taoy  
control account 統制賬戶   }Ik{tUS$  
copyright 版權   L_YVe(dT  
corporation 公司   6 4da~SEn  
cost 成本   O2Mo ~}  
cost accounting 成本會計   ^KJIT3J(#  
cost of labour 勞工成本   ZrFC#wJb  
cost of production 生產成本   }]H_|V*f  
cost of manufacture 製造成本   <99Xg_e  
cost of sales 銷貨成本   8vcV-+x  
cost price 成本價格   \}e1\MiZ  
credit 貸方   t>T |\WAAL  
credit note 收款通知單   bG0t7~!{E  
creditor 債權人   @M-+-6+  
crossed check 橫線支票   +`x8[A)-  
current account 往來活期賬戶   b!ZXQn3X<  
current asset 流動資產   ZAP
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current liability 流動負債   v&B*InR?+  
current profit and loss 本期損益   5Qik{cWxBq  
debit 借方   lc=C  
debt 債務   ^V~rS8]gj  
debtor 債務人   yjVPaEu]aU  
deed 契據   D/Y.' P:j  
deferred assets 遞延資產   Rt<8&.m4  
deferred liabilities 遞延負債   t,.MtU>K@  
delivery 交貨   n@xDF a  
delivery expense 送貨費   wvm`JOP:A  
delivery order 出貨單   'Z+~G  
demand draft 即期匯票   Q+[e)YO)  
demand note 即期票據   +QIM~tt)  
demurrage charge 延期費   z1ltc{~Z  
deposit 存款   78\:{i->ta  
deposit slip 存款單   ,iU ]zN//  
depreciation 折舊   ++
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direct cost 直接成本   ` =!&9o  
direct labour 直接人工   +!V*{<K  
director 董事   +xwz .:::  
discount 折扣   jl=<Q.Mm7  
discount on purchase 進貨折扣   d9[*&[2J|  
  
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