[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。   F= _uNq  
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acceptance 承兌   {.aK{ V  
account 賬戶   &A Qg'|  
accountant 會計員   'B:Z=0{>N  
accounting 會計   }sTH.%  
accounting system 會計制度   L)kb (TH  
accounts payable 應付賬款   Vp(D|}P  
accounts receivable 應收賬款   koncWyW  
accumulated profits 累積利益   =2.tu*!C  
adjusting entry ?#123;整記錄   ]=?X*,'  
adjustment ?#123;整   }J+ce  
administration expense 管理費用   HO%E-5b9  
advances 預付   pPiYPfs  
advertising expense 廣告費   "4Lg8qm  
agency 代理   [|:
QE~U@  
agent 代理人   "t(1tWO1o  
agreement 契約   gZ`32fB%  
allotments 分配數   95.qAFB1  
allowance 津貼   Aj8l%'h[  
amalgamation 合併   xQNw&'|UU  
amortization 攤銷   b"ol\&1 #  
amortized cost 應攤成本   >u9id>+  
annuities 年金   0%;N9\  
applied cost 已分配成本  
3iu!6lC  
applied expense 已分配費用   pr62:  
applied manufacturing expense 己分配製造費用   u#a%(  
apportioned charge 攤派費用   :DOr!PNA  
appreciation 漲價   6)=](VmNL`  
article of association 公司章程   olD@W UB  
assessment 課稅   Ij;==f~G  
assets 資產   Mv/IMO0rR  
attorney fee 律師費   PtQQZ"ept  
audit 審計   \GijNn9ah  
auditor 審計員   :Az8K)  
average 平均數   7.wR"1p#  
average cost 平均成本   (l\a'3a.  
bad debt 壞賬   $l#v/(uFa  
balance 餘額   \]Y\P~n  
balance sheet 資產負債表   jgk{'_ j  
bank account 銀行賬戶   &ui:DZAxj|  
bank balance 銀行結存   i&A{L}eCr:  
bank charge 銀行手續費   O{lIs_1.Z  
bank deposit 銀行存款   ?8Hn{3X  
bank discount 銀行貼現   Zvd ;KGO(a  
bank draft 銀行匯票   a(PjcQ4dY  
bank loan 銀行借款   x2 w8zT6M  
bank overdraft 銀行透支   !7A"vTs  
bankers acceptance 銀行承兌   @+}rEe_(  
bankruptcy 破產   fp.!VOy  
bearer 持票人   >|l;*Kw,/P  
beneficiary 受益人   *0=fT}&!  
bequest 遺產   bin6i2b  
bill 票據   ((Vj]I% ;  
bill of exchange 匯票   AkxH  
bill of lading 提單   Jn@Z8%B@Z  
bills discounted 貼現票據   +\+Uz!YS  
bills payable 應付票據   e(?:g@]-r  
bills receivable 應收票據   6!4';2Q  
board of directors 董事會   9T8
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bonds 債券   T$:>*  
bonus 紅利   WuBmdjZ  
book value 賬面價值   >pgQb9 T+_  
bookkeeper 簿記員   5."5IjZu  
bookkeeping 簿記   Oamv9RyDvC  
branch office general ledger 支店往來賬戶   .i MnWW  
broker 經紀人   \BN|?r$a  
brought down 接前   *,E;   
brought forward 接上頁   Lf5%M|o.)  
budget 預算   m
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by-product 副產品   /uK)rG F  
by-product sales 副產品銷售   N YCj; ,V  
capital 股本   %GM>u2baw  
capital income 資本收益   "4'kb  
capital outlay 資本支出   dVvZu% DFp  
capital stock 股本   S$S_nNq

 
capital stock certificate 股票   U'rr?,RML  
carried down 移後   #0}Ok98P  
carried forward 移下頁   VMaS;)0f@  
cash 現金   r %+Bc Y  
cash account 現金賬戶   aL88E  
cash in bank 存銀行現金   %,33gZzf  
cash on delivery 交貨收款   YkSuwx@5_q  
cash on hand 庫存現金   0Xp nbB~~I  
cash payment 現金支付   yPSVwe|g  
cash purchase 現購   xC<R:"Mn  
cash sale 現沽   DP|TIt,Rl  
cashier 出?#123;員   <#zwKTmK1  
cashiers check 本票   iwv t%7  
certificate of deposit 存款單折   E3y6c)<  
certificate of indebtedness 借據   VK9Q?nu  
certified check 保付支票   yb69Q#V2  
certified public accountant 會計師   Q6u{@$(/N  
charges 費用   $+7ci~gs  
charge for remittances 匯水手續費   I"B8_  
charter 營業執照   [w,(EE   
chartered accountant 會計師   FX7M4t#<  
chattles 動產   xtOx|FkYcl  
check 支票   y7>iz6N  
che stub 支票存根   !I N@i:m  
closed account 己結清賬戶   Dzo{PstM%  
closing 結算   4 ^4d9?c  
closing entries 結賬紀錄   "<qEXX  
closing stock 期末存貨   Z*h43  
closing the book 結賬   ~ W@
X-  
columnar journal 多欄日記賬   3u*82s\8T  
combination 聯合   <]~ZPk[  
commission 佣金   wcwQjHwd  
commodity 商品   ~xw 5\Y^  
common stock 普通股   J6DnPaw-G  
company 公司   FtN}]@F  
compensation 賠償   f?Z|>3.2  
compound interest 複利   U{"f.Z:Ydo  
consignee 承銷人   ^/k,  
consignment 寄銷   $.wA?`1aSk  
consignor 寄銷人   &2Q*1YXj  
consolidated balance sheet 合併資產負債表   h!v/s=8c  
consolidated profit and loss account 合併損益表   B "*`R!y  
consolidation 合併   !I~C0u  
construction cost 營建成本   \9'!"-i  
construction revenue 營建收入   s1{[{L3  
contract 合同   cs t&0  
control account 統制賬戶   A])OPqP{  
copyright 版權   3I]Fdp)'  
corporation 公司   `YU=~xQ  
cost 成本   wrabyRjK  
cost accounting 成本會計   xkM] J)C   
cost of labour 勞工成本   3524m#4&@  
cost of production 生產成本   x)3~il5  
cost of manufacture 製造成本   jP+ pA e  
cost of sales 銷貨成本   Lbsr_*4t  
cost price 成本價格   L@nebT;\'  
credit 貸方   G,=F<TnI'  
credit note 收款通知單   M'DWu|dIBA  
creditor 債權人   Z2#`}GI_m  
crossed check 橫線支票   #sZIDn J#  
current account 往來活期賬戶   [A ]Ca$':  
current asset 流動資產   )yrAov\z*  
current liability 流動負債   {\EOo-&A  
current profit and loss 本期損益   MQJ%He"  
debit 借方   >ukQ, CE~  
debt 債務   PyFj@n  
debtor 債務人   k1#5nYN.  
deed 契據   '#W_boN  
deferred assets 遞延資產   wdwp9r  
deferred liabilities 遞延負債   @;;G88=  
delivery 交貨   L<=)@7  
delivery expense 送貨費   N xFUO0O3  
delivery order 出貨單   4%J|DcY2  
demand draft 即期匯票   g8l5.Mpx  
demand note 即期票據   IC/Q  
demurrage charge 延期費   /&(1JqzlB  
deposit 存款   x,\!DLq:p  
deposit slip 存款單   Oc~aW3*A(  
depreciation 折舊   &\^r Qi/tf  
direct cost 直接成本   {fU?idY)c  
direct labour 直接人工   +ubnx{VC  
director 董事   t8/%Dgu  
discount 折扣   \(fq8AL?  
discount on purchase 進貨折扣   Yb6q))Y  
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