[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。   D:=t*2-Iv  
't +"k8  
acceptance 承兌   v<L=!-b^  
account 賬戶   iuiAK  
accountant 會計員   =nJ{$%L\x,  
accounting 會計   <RhOjZgyZ  
accounting system 會計制度   rHvF%o  
accounts payable 應付賬款   Ct4LkmD  
accounts receivable 應收賬款   Oo FgQEr@  
accumulated profits 累積利益   Q;4}gUmI$  
adjusting entry ?#123;整記錄   AXz-4,=xX  
adjustment ?#123;整   &Fw[YGJayz  
administration expense 管理費用   TQ; Z.)L  
advances 預付   5\okU"{d7  
advertising expense 廣告費   L ; 6b+I  
agency 代理   TqIAWbb&  
agent 代理人   %dEB/[  
agreement 契約   _b>F#nD,'%  
allotments 分配數   + c`AE  
allowance 津貼   10mK}HT>4B  
amalgamation 合併   oFWt(r   
amortization 攤銷   =v.{JV#  
amortized cost 應攤成本   7; p4Wg7k}  
annuities 年金   8EOh0 gk7  
applied cost 已分配成本   }K2 /&kZ  
applied expense 已分配費用   1Fv8T'  
applied manufacturing expense 己分配製造費用   m; dm|4L^  
apportioned charge 攤派費用   2;8Xz6T  
appreciation 漲價   WrNLGkt  
article of association 公司章程   k!T|)\nc+  
assessment 課稅   M)L/d_4ka  
assets 資產   djWcbC=g_  
attorney fee 律師費   YQ; cJ$  
audit 審計   X:>$8^gS  
auditor 審計員   )CJES!! W  
average 平均數   aYqm0HCT  
average cost 平均成本   S@x}QQ|.  
bad debt 壞賬   =-_)$GOI'  
balance 餘額   K4C^m|e  
balance sheet 資產負債表   2gt+l?O<PS  
bank account 銀行賬戶   uKv&7p@|_)  
bank balance 銀行結存   @
<2d8ed  
bank charge 銀行手續費   D}-o+6TI?  
bank deposit 銀行存款   -LTKpN`[@  
bank discount 銀行貼現   GD!- 
qH  
bank draft 銀行匯票   #<4--$Xo  
bank loan 銀行借款   </= CZy5w  
bank overdraft 銀行透支   ;J]25j]]  
bankers acceptance 銀行承兌   KF_?'X0=  
bankruptcy 破產   Y(_KizBY  
bearer 持票人   Wbe0ZnM]  
beneficiary 受益人   k'Gw!p}  
bequest 遺產   n@hl2M6.x9  
bill 票據   D|l,08n"?  
bill of exchange 匯票   {Bh("wg$Lk  
bill of lading 提單   
g5i#YW  
bills discounted 貼現票據   ^-h ErsK  
bills payable 應付票據   ) V36t{  
bills receivable 應收票據   t0q_>T-kt  
board of directors 董事會   #;]2=
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bonds 債券   Vo\H<_=
G  
bonus 紅利   u^=`% )  
book value 賬面價值   2:Q(Gl`<l  
bookkeeper 簿記員   #n3ykzoqIX  
bookkeeping 簿記   YGp)Oy}:  
branch office general ledger 支店往來賬戶   {pWBwf>R C  
broker 經紀人   #jBN?Z#  
brought down 接前   rFey4zzz  
brought forward 接上頁   NgVR,G|1  
budget 預算   Q8q@Y R#  
by-product 副產品   Z.'syGuV  
by-product sales 副產品銷售   g
\Ak;03n  
capital 股本   :Xfn@>;3ui  
capital income 資本收益   ='}
#`',  
capital outlay 資本支出   zC=a3  
capital stock 股本   ,(N[*)G  
capital stock certificate 股票   T/l1qcf`wT  
carried down 移後   )MSZ2)(  
carried forward 移下頁   oZN'HT  
cash 現金   jZd}OC<  
cash account 現金賬戶   'H|~u&?  
cash in bank 存銀行現金   &J$##B  
cash on delivery 交貨收款   X`:'i?(yj  
cash on hand 庫存現金   d]SYP  
cash payment 現金支付   "$|
Zr  
cash purchase 現購    @pFj9[N  
cash sale 現沽   _'!kuE,*1  
cashier 出?#123;員   -:<lkq&/  
cashiers check 本票   )K;]y-Us[  
certificate of deposit 存款單折   )&,{?$.  
certificate of indebtedness 借據   8]bz( P#  
certified check 保付支票   \S ."?!U  
certified public accountant 會計師   1$pb (OK  
charges 費用   mrM4RoO  
charge for remittances 匯水手續費   wvN
`R  
charter 營業執照   z)-c#F@%  
chartered accountant 會計師   <41ZZ0<EwY  
chattles 動產   `)Ky0&?  
check 支票   !l 6dg&
 
che stub 支票存根   z wk.bf>m  
closed account 己結清賬戶   (dqCa[  
closing 結算   %w ) +V  
closing entries 結賬紀錄   pf& ag#nr  
closing stock 期末存貨   </[: 9Cl  
closing the book 結賬   "35A/V  
columnar journal 多欄日記賬   G$bJ+  
combination 聯合   "& 25D  
commission 佣金   lG:kAtx4  
commodity 商品   7K;!iX<d  
common stock 普通股   +v7) 1y  
company 公司   ~F!,PM/  
compensation 賠償   s{}]D{bc  
compound interest 複利   3n]79+w@z  
consignee 承銷人   @S^ASDuQU7  
consignment 寄銷   <RXwM6G2  
consignor 寄銷人   ;11x"S  
consolidated balance sheet 合併資產負債表   56}X/u  
consolidated profit and loss account 合併損益表   q7\Ovjs0  
consolidation 合併   }m-"8\_D  
construction cost 營建成本   n3KI+I%nQ  
construction revenue 營建收入   ;9a 6pz<  
contract 合同   lDU_YEQ>  
control account 統制賬戶   )[Z!*am  
copyright 版權   %,P>%'0  
corporation 公司   `A@w7J'  
cost 成本   646JDX[o  
cost accounting 成本會計   B?bW1  
cost of labour 勞工成本   aZS7sV28  
cost of production 生產成本   zM#sOg  
cost of manufacture 製造成本   v,@F|c?_S  
cost of sales 銷貨成本   qv*7K@  
cost price 成本價格   GVGlVAo|@  
credit 貸方   neZ.`"LV  
credit note 收款通知單   hz:pbes  
creditor 債權人   UL$}{2N,_  
crossed check 橫線支票   #5} wuj%5  
current account 往來活期賬戶   2JGL;U$  
current asset 流動資產   tc+WWDP#"
 
current liability 流動負債   |{>ER,<-  
current profit and loss 本期損益   zp}eLm:=d  
debit 借方   8' DW#%  
debt 債務   <
y.]ImO  
debtor 債務人   #W>QY Tp  
deed 契據   64>krmVIe  
deferred assets 遞延資產   i1lBto[  
deferred liabilities 遞延負債   Ifc]K?  
delivery 交貨   WJH\~<{mP  
delivery expense 送貨費   W~1~k{A  
delivery order 出貨單   PNs~[  
demand draft 即期匯票   NPa\Cg[  
demand note 即期票據   )kXhtjOl|  
demurrage charge 延期費   o\b-_E5"?  
deposit 存款   4 <dcB @v  
deposit slip 存款單   rwLAW"0Qz  
depreciation 折舊   %EbPI)yY3  
direct cost 直接成本   w8S!%abl1  
direct labour 直接人工   kRCQv-*  
director 董事   DyJ.BQdk)  
discount 折扣   T;TA7{B  
discount on purchase 進貨折扣   Z<[<n0o1  
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