[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。   934@Z(aUH  
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acceptance 承兌   Z"$iB-]  
account 賬戶   h s_x @6  
accountant 會計員   #HZ W57"  
accounting 會計   "RgP!  
accounting system 會計制度   S_?sJwM  
accounts payable 應付賬款   n'[>h0  
accounts receivable 應收賬款   \, '4eV  
accumulated profits 累積利益   -kHJH><j  
adjusting entry ?#123;整記錄   {vdY(  
adjustment ?#123;整   u;+8Jg+xH/  
administration expense 管理費用   _r>kR7A\{  
advances 預付   0#4A 0[vV  
advertising expense 廣告費   @0(%ayi2Y  
agency 代理   &4ndi=.#rg  
agent 代理人   nw(R=C  
agreement 契約   @WNqD*)1  
allotments 分配數   L7R!,  
allowance 津貼   }QBL{\E!  
amalgamation 合併   'x5p ?m  
amortization 攤銷   o`G6!  
amortized cost 應攤成本   ,&y_^-|d  
annuities 年金   &2S-scP  
applied cost 已分配成本   4U~'Oa@p  
applied expense 已分配費用   =cO5Nt  
applied manufacturing expense 己分配製造費用   Lp/'-Y_  
apportioned charge 攤派費用   +s^nT{B@\  
appreciation 漲價    [w!
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article of association 公司章程   K+"3He  
assessment 課稅   R+z'6&/ =I  
assets 資產   uQ|LkL%<^  
attorney fee 律師費   ;M~9Yr =1  
audit 審計   Z_fwvcZ?05  
auditor 審計員   ',/#|  
average 平均數   9MH;=88q  
average cost 平均成本   oY0*2~sg  
bad debt 壞賬   \;KSx3o  
balance 餘額   4>OS2b`.;  
balance sheet 資產負債表   ~!=Am:-wr  
bank account 銀行賬戶   JY@bD:  
bank balance 銀行結存   o")"^@Zhi  
bank charge 銀行手續費   vxOnv8(  
bank deposit 銀行存款   \GQRpJ#h1  
bank discount 銀行貼現   w}#3 pU<<  
bank draft 銀行匯票   zliMG=6  
bank loan 銀行借款   H4sW%nZ0  
bank overdraft 銀行透支   _>BYUPY  
bankers acceptance 銀行承兌   -%| ] d ;  
bankruptcy 破產   %8wBZ~1-  
bearer 持票人   E0/>E  
beneficiary 受益人   Hzj8o3  
bequest 遺產   w,up`W7,  
bill 票據   p(nO~I2E  
bill of exchange 匯票   #d*0 )w  
bill of lading 提單   @3$I  
bills discounted 貼現票據   }V*
?~.R  
bills payable 應付票據   *rbgDaQ  
bills receivable 應收票據   v9FR  
board of directors 董事會   [VqiF~o,  
bonds 債券   A+GRTwj  
bonus 紅利   zyO=x4U8  
book value 賬面價值   DaJ,(DJY  
bookkeeper 簿記員   x2a ?ugQ  
bookkeeping 簿記   >F:1a\c  
branch office general ledger 支店往來賬戶   KC"&3  
broker 經紀人   dNY'uv&Y  
brought down 接前   tzfyS#E  
brought forward 接上頁   e$_gOwB  
budget 預算   i/I  
by-product 副產品   CM$&XJzva  
by-product sales 副產品銷售   pUS:HJk|  
capital 股本   jSM`bE+"  
capital income 資本收益   +H?g9v40  
capital outlay 資本支出   ^*4#ZvpG2  
capital stock 股本   ]n>9(Mp!M  
capital stock certificate 股票   9C2pGfEbn}  
carried down 移後   ~k-'  
carried forward 移下頁   >N2kWSa  
cash 現金   65JG#^)KaX  
cash account 現金賬戶   8_w6 % md  
cash in bank 存銀行現金   f0Q! lMv  
cash on delivery 交貨收款   ] Ok &%-  
cash on hand 庫存現金   H\n6t-l  
cash payment 現金支付   vea{o35!  
cash purchase 現購   Mpyza%zj  
cash sale 現沽   [W{|94q  
cashier 出?#123;員   W1<*9 O  
cashiers check 本票   JP0aNu  
certificate of deposit 存款單折   0TA8#c  
certificate of indebtedness 借據   lP)n$?u  
certified check 保付支票   SP<Sv8Okj  
certified public accountant 會計師   !vRN'/(Vyu  
charges 費用   &=*1[j\  
charge for remittances 匯水手續費   =OtW!vx#R.  
charter 營業執照   Jk`Jv;  
chartered accountant 會計師   d}fd^x/  
chattles 動產   )m3emMO2  
check 支票   %'h:G Bkd  
che stub 支票存根   \p(
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closed account 己結清賬戶   -T1R}ew*t  
closing 結算   g.Qn,l]X/p  
closing entries 結賬紀錄   ?lgE9I]  
closing stock 期末存貨   VyNF) $'T  
closing the book 結賬   OmZZTeGg1s  
columnar journal 多欄日記賬   xu"-Uj1  
combination 聯合   x9\ {a  
commission 佣金   G~.VW48{n  
commodity 商品   dc4XX5Z  
common stock 普通股   lH`c&LL-=!  
company 公司   +mD;\iW]  
compensation 賠償   ROfV Y:,M  
compound interest 複利   rA8NE>  
consignee 承銷人   frm[<-~w0  
consignment 寄銷   I4w``""c  
consignor 寄銷人   "N_@q2zF  
consolidated balance sheet 合併資產負債表   UtJfO`m9P  
consolidated profit and loss account 合併損益表   *oIIcE4g7  
consolidation 合併   42hG}Gt  
construction cost 營建成本   B*3_m _a  
construction revenue 營建收入   MI l\Bn  
contract 合同   i( +Uvtgs  
control account 統制賬戶   ;
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copyright 版權   \24'iYtqW  
corporation 公司   R+He6c!?9  
cost 成本   9Z=hg[`]<
 
cost accounting 成本會計   #Pz'-lo  
cost of labour 勞工成本   ? eI)m  
cost of production 生產成本   u81F^72U  
cost of manufacture 製造成本   |5FEsts[  
cost of sales 銷貨成本   >k@{N
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cost price 成本價格   J0e
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credit 貸方   QD^=;!  
credit note 收款通知單   ;,TT!vea  
creditor 債權人   y c<%f  
crossed check 橫線支票   Zn.S65J*u  
current account 往來活期賬戶   NcwUK\  
current asset 流動資產   rk&oKd_&i  
current liability 流動負債   \8a014  
current profit and loss 本期損益   xJ:Am>%\^  
debit 借方   `WC4 :8  
debt 債務   Ktzn)7-  
debtor 債務人   %jq R^F:J  
deed 契據   +kxk z"fP  
deferred assets 遞延資產   SI%J+Y7  
deferred liabilities 遞延負債   WTt /y\'6  
delivery 交貨   _}']h^@Z  
delivery expense 送貨費   V_v+ic^  
delivery order 出貨單   {[NQD3=+F  
demand draft 即期匯票   0{o 8-#  
demand note 即期票據   h<?I?ZR0$  
demurrage charge 延期費   cw~GH  
deposit 存款    _uJ6Vy  
deposit slip 存款單   b+ZaZ\-y |  
depreciation 折舊   3)&rj 7  
direct cost 直接成本   Ly, ];  
direct labour 直接人工   4U)%JK.ta  
director 董事   M_7
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discount 折扣   z=jzr=lP  
discount on purchase 進貨折扣   1ATH$x  
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