[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。   |")}p=   
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acceptance 承兌   IC+Z C   
account 賬戶   w!)B\l^+c  
accountant 會計員   cTmo
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accounting 會計   EA% (+tJ^0  
accounting system 會計制度   &R/)#NAp  
accounts payable 應付賬款   T[s_w-<7$  
accounts receivable 應收賬款   >z6(fM`i  
accumulated profits 累積利益   xL4qt =  
adjusting entry ?#123;整記錄   <3z]d?u  
adjustment ?#123;整   S pDV D  
administration expense 管理費用   nnIBN4  
advances 預付   ys:1%D,,_
 
advertising expense 廣告費   ;A~S){  
agency 代理   pt;E~_  
agent 代理人   Mjq1qEi"B  
agreement 契約   qSj2=dlW  
allotments 分配數   Kxz<f>`b/  
allowance 津貼   QRXsLdf$$  
amalgamation 合併   ?"PUw3V3lB  
amortization 攤銷   w
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amortized cost 應攤成本   =6imrRaaV  
annuities 年金   zu<b#W
v  
applied cost 已分配成本   dlN(_6>b  
applied expense 已分配費用   W
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applied manufacturing expense 己分配製造費用   B;[{7J]  
apportioned charge 攤派費用   Z5;1ySn{  
appreciation 漲價   VYkOJAEBg  
article of association 公司章程   p*F&G=ZE  
assessment 課稅   /ZZo`   
assets 資產   ,Cj1S7GFR  
attorney fee 律師費   _)Q)tOW  
audit 審計   w"$CV@AJ  
auditor 審計員   ),0_ C\  
average 平均數   0/S|P1!b  
average cost 平均成本   ;oVdkp  
bad debt 壞賬   p!>FPS  
balance 餘額   G!k&'{2  
balance sheet 資產負債表   :y%%Vx~  
bank account 銀行賬戶   C_=! ( @`8  
bank balance 銀行結存   E~_2Jf\U  
bank charge 銀行手續費   Bp6jF2  
bank deposit 銀行存款   :j9{n ,F  
bank discount 銀行貼現   q17c)]<"  
bank draft 銀行匯票   {&8 -OoH ~  
bank loan 銀行借款   dON4r2-yC  
bank overdraft 銀行透支   !p4w 8  
bankers acceptance 銀行承兌   z:bxnM2\  
bankruptcy 破產   Q.#@xaX'{`  
bearer 持票人   4.7OX&L'G  
beneficiary 受益人   $q]((@i.  
bequest 遺產   YvE$fX=  
bill 票據   bKj#HHy\I  
bill of exchange 匯票   ge:UliHJ  
bill of lading 提單   @2
6H;  
bills discounted 貼現票據   7g_:Gv~v  
bills payable 應付票據   T j9;".  
bills receivable 應收票據   n|IdEgD$  
board of directors 董事會   |/C>xunzz  
bonds 債券   lBh|+KN  
bonus 紅利   bwUsE U 0  
book value 賬面價值   GrjL9+|x  
bookkeeper 簿記員   L.>tJ.I
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bookkeeping 簿記   o0&jel1a  
branch office general ledger 支店往來賬戶   L B1ui  
broker 經紀人   *O,\/aQ+  
brought down 接前   AJ`b-$Q  
brought forward 接上頁   Teu4;  
budget 預算   ~Y@(  
by-product 副產品   PmyS6a@  
by-product sales 副產品銷售   E.Xfb"]  
capital 股本   1uz9zhG><  
capital income 資本收益   {uh]b(}s)  
capital outlay 資本支出   E8J`7sa  
capital stock 股本   j':Ybr>BR  
capital stock certificate 股票   UOSa`TZbZ  
carried down 移後   l;}D| 6+_W  
carried forward 移下頁   ,,S5 8\x  
cash 現金   ;H/*%2  
cash account 現金賬戶   YFOSv]w  
cash in bank 存銀行現金   +u' ?VBv  
cash on delivery 交貨收款   %50}oD@  
cash on hand 庫存現金   , fFB.q"  
cash payment 現金支付   Ke,UwYG2~G  
cash purchase 現購   YW9 [^  
cash sale 現沽   96T.xT>&  
cashier 出?#123;員   ,n TC7V  
cashiers check 本票   >|WNsjkU%  
certificate of deposit 存款單折   RoSh|$JF  
certificate of indebtedness 借據   > xkl7D  
certified check 保付支票   5 :6^533]  
certified public accountant 會計師   VI0^Zq!6R  
charges 費用   ~V[pu  
charge for remittances 匯水手續費   ~'K ymarPU  
charter 營業執照   >Jt,TMMlt  
chartered accountant 會計師   Enm#\(j  
chattles 動產   b>=MG8  
check 支票   dX{|-;6vm  
che stub 支票存根   ]?S\
So+  
closed account 己結清賬戶   Pe8WBr;`  
closing 結算   5s_7P"&H  
closing entries 結賬紀錄   F2]v]]F!  
closing stock 期末存貨   jhrmQS  
closing the book 結賬   ` 4__X;  
columnar journal 多欄日記賬   vg"y$%  
combination 聯合   Re-~C[zwT  
commission 佣金   *Uie{^p?  
commodity 商品   3Ba>a(E  
common stock 普通股   kLQPa[u4  
company 公司   /R^Moj<  
compensation 賠償   0? (  
compound interest 複利   uQazUFw  
consignee 承銷人   Iq0_X7:{QI  
consignment 寄銷   _"SE^_&c  
consignor 寄銷人   ne
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consolidated balance sheet 合併資產負債表   oGx OJyD  
consolidated profit and loss account 合併損益表   Ls)y.u  
consolidation 合併   0b+OB pqN  
construction cost 營建成本  
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construction revenue 營建收入   Pf;'eOdp  
contract 合同   W&ya_iP~C  
control account 統制賬戶   ."Wdpf`~  
copyright 版權   _"_ W KlN  
corporation 公司   xr+K: bw  
cost 成本   }Iz'#I Xx  
cost accounting 成本會計   exrsYo!%  
cost of labour 勞工成本   CwZ+Pn0  
cost of production 生產成本   YMOy
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cost of manufacture 製造成本   0gO<]]M?  
cost of sales 銷貨成本   *#-X0}'s  
cost price 成本價格   u[9i>
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credit 貸方   EKoAIC*?p  
credit note 收款通知單   #3vq+mcn  
creditor 債權人   8rwkux >  
crossed check 橫線支票   @-nCK Yj  
current account 往來活期賬戶   ['ol
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current asset 流動資產   /=I&-gxC  
current liability 流動負債   9~98v;Z1  
current profit and loss 本期損益   RQ}(}|1+\  
debit 借方   H7n5k,  
debt 債務   {E1g+><  
debtor 債務人   HMGby 2^+  
deed 契據   r2H \B,_  
deferred assets 遞延資產   ;cd{+0  
deferred liabilities 遞延負債   Dw{rjK\TT'  
delivery 交貨   \9;u.&$mNB  
delivery expense 送貨費   FVM:%S JjT  
delivery order 出貨單   LWE[]1=  
demand draft 即期匯票   H6(kxpOI\  
demand note 即期票據   UOHU1.3$T  
demurrage charge 延期費   Z3?,r [   
deposit 存款   X{zg-k(@  
deposit slip 存款單   T-ID{
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depreciation 折舊   Ug02G  
direct cost 直接成本   c=]qUh nH  
direct labour 直接人工   z1[2.&9D-  
director 董事   s2A3.SN  
discount 折扣   >FED*C4  
discount on purchase 進貨折扣   d!kiWmw,  
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