[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。   n[@Ur2&)  
2xX7dl(cC  
acceptance 承兌   art{PV
4-  
account 賬戶   m| Z)h{&  
accountant 會計員   #_d%hr~d  
accounting 會計   $dR%8@.H  
accounting system 會計制度   uT1x\Rt|e  
accounts payable 應付賬款   @UKd0kxPN{  
accounts receivable 應收賬款   >KE(%9y~  
accumulated profits 累積利益   !ZRV\31%  
adjusting entry ?#123;整記錄   {-xnBx  
adjustment ?#123;整   Z(L>~+%  
administration expense 管理費用   U&6f}=vC  
advances 預付   ;c`B'  
advertising expense 廣告費   ]Uu/1TT
f  
agency 代理   _PIk,!<  
agent 代理人   F}X_I  
agreement 契約   J?&9ofj&  
allotments 分配數   DCj!m<Y&  
allowance 津貼   x-1[2K1"[  
amalgamation 合併   yC[}gHv  
amortization 攤銷   gnQd#`  
amortized cost 應攤成本   R:Lu)d>=  
annuities 年金   gisZmu0  
applied cost 已分配成本   
"jSn`  
applied expense 已分配費用   y.zW>Mfl  
applied manufacturing expense 己分配製造費用   O%Mh g\#B  
apportioned charge 攤派費用   bu]bfnYi9  
appreciation 漲價   PF. HYtZqK  
article of association 公司章程   L,i-T:Z~=  
assessment 課稅   0^+W"O  
assets 資產   S C#  
attorney fee 律師費   ?^dyQhb  
audit 審計   %]-tA,
u  
auditor 審計員   ;/v^@  
average 平均數   | !Knd ^}  
average cost 平均成本   MStaP;|  
bad debt 壞賬   [Y[|:_+5  
balance 餘額   9I,Trk@&  
balance sheet 資產負債表   s SDBl~g  
bank account 銀行賬戶   /O9z-!Jz  
bank balance 銀行結存   QZX+E   
bank charge 銀行手續費   b{A#P?  
bank deposit 銀行存款   8W{R&Z7aL  
bank discount 銀行貼現   K$4Ky&89  
bank draft 銀行匯票   5lT lZRH1  
bank loan 銀行借款   sS._N@f  
bank overdraft 銀行透支   dQ<EDtap  
bankers acceptance 銀行承兌    +p2)uXqW  
bankruptcy 破產   o.,hCg)X  
bearer 持票人   JH 8^ZP:d'  
beneficiary 受益人   ujaaO6oZ7  
bequest 遺產   }q^CR(h (R  
bill 票據   IMj{n.y4  
bill of exchange 匯票   #}.db?[Rv  
bill of lading 提單   Z',pQ{rD  
bills discounted 貼現票據   S;Vj5  
bills payable 應付票據   &a V`u?'e  
bills receivable 應收票據   bFcI\Q{4  
board of directors 董事會   ig6F!p  
bonds 債券   ]'hz+V31%  
bonus 紅利   &T{+B:*v  
book value 賬面價值   LVX.stN#p  
bookkeeper 簿記員   -LUKYG
BK  
bookkeeping 簿記   zMtx>V I
 
branch office general ledger 支店往來賬戶   aPR  F  
broker 經紀人   Ay[6rU
O  
brought down 接前   iNcB6,++  
brought forward 接上頁   rAgb<D@,H  
budget 預算   Wh,p$|vL  
by-product 副產品   O9bIo]B  
by-product sales 副產品銷售   Z<`QDBN"4  
capital 股本   3{CXIS  
capital income 資本收益   ?e0ljx;  
capital outlay 資本支出   vLq_l4l  
capital stock 股本   }5EvBEv-)  
capital stock certificate 股票   *5u0`k ^j  
carried down 移後   Y-v6xUc{F  
carried forward 移下頁   C-&\qAo?<:  
cash 現金   t~3!| @3i  
cash account 現金賬戶   I=0`xF|4K-  
cash in bank 存銀行現金   r3'0{Nn+  
cash on delivery 交貨收款   K1Mn
_)%  
cash on hand 庫存現金   cJMp`DQzc  
cash payment 現金支付   xtyOG  
cash purchase 現購   ,VI2dNst\  
cash sale 現沽   f-^JI*hj  
cashier 出?#123;員   13kl\<6  
cashiers check 本票   9J*.' Y  
certificate of deposit 存款單折   wZ0RI{)s'  
certificate of indebtedness 借據   \Cx2$<8  
certified check 保付支票   iU+O(vi  
certified public accountant 會計師   y2cYRHN[X}  
charges 費用   y2KR^/LN|Y  
charge for remittances 匯水手續費   |cs]98FEf  
charter 營業執照   P`^nNX]x+,  
chartered accountant 會計師  
0-6rIdDTM  
chattles 動產   wt]onve}%  
check 支票   `p#tx.o  
che stub 支票存根   1aDx 6Mq  
closed account 己結清賬戶   #ozui-u>  
closing 結算   ;?4EVZ#o  
closing entries 結賬紀錄    L xP%o  
closing stock 期末存貨   7v't# =  
closing the book 結賬   k..AP<hH  
columnar journal 多欄日記賬   zc K`hS  
combination 聯合   xPCRT *Pd  
commission 佣金   ?k@^U9?R  
commodity 商品   %vUY
|3G  
common stock 普通股   t^ Ge"  
company 公司   ^,}1^?*  
compensation 賠償   HAwdu1$8  
compound interest 複利   ?fW['%  
consignee 承銷人   -!q^/ux  
consignment 寄銷   5If.[j{  
consignor 寄銷人   z9Z4MXl  
consolidated balance sheet 合併資產負債表   m~04I~8vk  
consolidated profit and loss account 合併損益表   rny(8z%Ck-  
consolidation 合併   %tB7 &%ut  
construction cost 營建成本   |yS  %  
construction revenue 營建收入   >  9.%hSy  
contract 合同   #zRHYZc'T|  
control account 統制賬戶   GHY+q{'#V_  
copyright 版權   F%P"T%|  
corporation 公司   ,<k%'a!B  
cost 成本   /z!Tgs4  
cost accounting 成本會計   iYD5~pK8  
cost of labour 勞工成本   ?zex]!R  
cost of production 生產成本   8yk7d76Y  
cost of manufacture 製造成本   =WT&unw}
 
cost of sales 銷貨成本   Qo32oT[DM  
cost price 成本價格   D6-R>"}  
credit 貸方   (\ge7sE-oo  
credit note 收款通知單   1*" 7q9x  
creditor 債權人   PriLV4?  
crossed check 橫線支票   kMJ}sS  
current account 往來活期賬戶   A3)"+`&PUl  
current asset 流動資產   pT{is.RM  
current liability 流動負債   By waD?  
current profit and loss 本期損益   p4V*%A&w  
debit 借方   ^"<x4e9+j  
debt 債務   :_}xN!9LA  
debtor 債務人   1w~PHH`~  
deed 契據   `WIZY33V  
deferred assets 遞延資產   `Fie'[F5,)  
deferred liabilities 遞延負債   @R%*;)*F  
delivery 交貨   G9NI`]k  
delivery expense 送貨費   f0vO(@I  
delivery order 出貨單   D=Q.Q  
demand draft 即期匯票   ?5FlbiT  
demand note 即期票據   LaO8) l qR  
demurrage charge 延期費   8OKG@hc  
deposit 存款   Q 9fK)j1$  
deposit slip 存款單   f"RC(("6W  
depreciation 折舊   /jNvHo^B  
direct cost 直接成本   q8_(P&  
direct labour 直接人工   6@TU9AZS`  
director 董事   <o/!M6^:  
discount 折扣   !NH(EWER  
discount on purchase 進貨折扣   Q7rBc wm5  
   10fxK