[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。   Z(HZB
  
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acceptance 承兌   <(YF5Xm6$h  
account 賬戶   $@2"{9Z  
accountant 會計員   333u
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accounting 會計   y@3kU*-1  
accounting system 會計制度   oIb) Rq!m  
accounts payable 應付賬款   [/OQyb4F<  
accounts receivable 應收賬款   E?Cj/o  
accumulated profits 累積利益   6.'$EtH  
adjusting entry ?#123;整記錄   1"O&40l  
adjustment ?#123;整   @Dj:4  
administration expense 管理費用   ufPCx|x~  
advances 預付   Vj B*{,  
advertising expense 廣告費   "15=ET  
agency 代理   :G 5C ]'t  
agent 代理人   1~@|eWr|  
agreement 契約   ]_u`EvEx6  
allotments 分配數   SKR;wu  
allowance 津貼   x> \Bxa8  
amalgamation 合併   =Z`0>R`  
amortization 攤銷    eu9w|g  
amortized cost 應攤成本   \f"1}f  
annuities 年金   Cw#V`70a  
applied cost 已分配成本   gI{ =0  
applied expense 已分配費用    hgO?+x  
applied manufacturing expense 己分配製造費用   sJ~P:g  
apportioned charge 攤派費用   ln#\sA?iG  
appreciation 漲價   .S!-e$EJ  
article of association 公司章程   [4>r6Hqxr  
assessment 課稅   A"4@L*QV  
assets 資產   ]fE3s{y &-  
attorney fee 律師費   Gw{+xz KJ  
audit 審計   L\L"mc|O  
auditor 審計員   ffk4mhH  
average 平均數   N09KVz2Q  
average cost 平均成本   `W"G!X-  
bad debt 壞賬   A(+:S"|@  
balance 餘額   e+@xsn3  
balance sheet 資產負債表   c~+l-GIWm  
bank account 銀行賬戶   iBoEZEHjw  
bank balance 銀行結存   g1@wf  
bank charge 銀行手續費   J=*K"8Qr  
bank deposit 銀行存款   ?Y3@"rdR  
bank discount 銀行貼現   2-mQt_ i  
bank draft 銀行匯票   fHfY}BQS  
bank loan 銀行借款   m*oc)x7'  
bank overdraft 銀行透支   |<(t}}X  
bankers acceptance 銀行承兌   yM ,VrUh  
bankruptcy 破產   8lwM{?k$  
bearer 持票人   ZEGd4_ux  
beneficiary 受益人   ~`R1sSr"  
bequest 遺產   Ae49n4J  
bill 票據  
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bill of exchange 匯票   KlUqoJ;"  
bill of lading 提單   /U* yw5  
bills discounted 貼現票據   zfjw;sUX  
bills payable 應付票據   /9_#U#vhY  
bills receivable 應收票據   x?L hq2  
board of directors 董事會   >nry0 ;z0,  
bonds 債券   T//S,  
bonus 紅利   ?@UAL.y  
book value 賬面價值   2Va4i7"X\  
bookkeeper 簿記員   g.a| c\WH  
bookkeeping 簿記   4#:\?HAu!  
branch office general ledger 支店往來賬戶   a)S7
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broker 經紀人   Y6ben7j%-  
brought down 接前   frqJN  
brought forward 接上頁   zZ,Yfd|W  
budget 預算   YwAnqAg  
by-product 副產品   9=$!gC)  
by-product sales 副產品銷售   ``9 GY  
capital 股本   1TRN~#ix  
capital income 資本收益   o.^y1mH'  
capital outlay 資本支出   oT3Y!Y3=<  
capital stock 股本   };sMU6e  
capital stock certificate 股票   uRQ_'l  
carried down 移後   p4wr`"Zz  
carried forward 移下頁   @\}YAa>>"I  
cash 現金   I7 m
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cash account 現金賬戶   xo WT*f  
cash in bank 存銀行現金   If'2rE7J  
cash on delivery 交貨收款   %MJ;Q?KB  
cash on hand 庫存現金   "^%Z'ou  
cash payment 現金支付   (vQ+e
 
cash purchase 現購   AuCWQ~  
cash sale 現沽   Wsm`YLYkt!  
cashier 出?#123;員   aws"3O% uW  
cashiers check 本票   n+oD C65[  
certificate of deposit 存款單折   )#`H."Z  
certificate of indebtedness 借據   "s]y!BLk  
certified check 保付支票   ow.6!tl0=h  
certified public accountant 會計師   5 =Z!hQ}  
charges 費用   B*@6xS[IL  
charge for remittances 匯水手續費   DJP6TFT&G  
charter 營業執照   6f wY$K\X  
chartered accountant 會計師   iV hJH4  
chattles 動產   s#^pC*,'  
check 支票   *^h_z;{,  
che stub 支票存根   np6HUH  
closed account 己結清賬戶   ~L4eZ  
closing 結算   _N'75  
closing entries 結賬紀錄   ~FUa:KYD  
closing stock 期末存貨   Kt `  
closing the book 結賬   `= "v>qN2\  
columnar journal 多欄日記賬   h0VzI uV  
combination 聯合   >o[|"oLO  
commission 佣金   r4;Bu<PQN1  
commodity 商品   T:!MBWYe|  
common stock 普通股   z[&s5"  
company 公司   EOVZGZF  
compensation 賠償   2u:4$ x8  
compound interest 複利   RP` `mI  
consignee 承銷人   'IQsve7cI  
consignment 寄銷   `6Hf&u<  
consignor 寄銷人   $']VQ4tZ  
consolidated balance sheet 合併資產負債表   TzM=LvA  
consolidated profit and loss account 合併損益表   9P"iuU
 
consolidation 合併   9L)L|4A.l  
construction cost 營建成本   c8DZJSO  
construction revenue 營建收入   59!)j>f  
contract 合同   N z~"vi(t  
control account 統制賬戶   )5yj/0oT  
copyright 版權   t ;-L{`mW  
corporation 公司   GLh]G(  
cost 成本   3jPB#%F  
cost accounting 成本會計   3] 76fF\^[  
cost of labour 勞工成本   9]$`)wZ  
cost of production 生產成本   v>-YuS  
cost of manufacture 製造成本   DQgH_!  
cost of sales 銷貨成本   *fhX*e8y  
cost price 成本價格   T*P+Fh"  
credit 貸方   cY{Nos  
credit note 收款通知單   a%K}j\M  
creditor 債權人   r!K|E95oj9  
crossed check 橫線支票   5py R~+  
current account 往來活期賬戶   iBvOJs  
current asset 流動資產   V}9;eJRvw  
current liability 流動負債   5(J
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current profit and loss 本期損益   yQ[u3tI  
debit 借方   l3J$md|f  
debt 債務   uec|S\~M  
debtor 債務人   -:]@HD:  
deed 契據   =`p&h}h-L  
deferred assets 遞延資產   Y';>O`  
deferred liabilities 遞延負債   XxO n3i  
delivery 交貨   \4s;! R!  
delivery expense 送貨費   u!1/B4!'O  
delivery order 出貨單   X8CVY0<o  
demand draft 即期匯票   )%mAZk-*;^  
demand note 即期票據   u~'OcO  
demurrage charge 延期費   |I1+"Mp  
deposit 存款   |Fv?6qw+  
deposit slip 存款單   .#! mDlY;  
depreciation 折舊   =kFuJ x)f  
direct cost 直接成本   +X^4; &  
direct labour 直接人工   ;[Tyt[  
director 董事   #&siHHs \  
discount 折扣   y
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discount on purchase 進貨折扣   ~3=2=Uf  
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