[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。   U~M!T#\s  
,R-aO= %  
acceptance 承兌   _~S[  
account 賬戶   _>8Q{N\- {  
accountant 會計員   o8NRu7@?  
accounting 會計   u1\r:q  
accounting system 會計制度   o7eWL/1  
accounts payable 應付賬款   io@f5E+?  
accounts receivable 應收賬款   Q{yjIy/b  
accumulated profits 累積利益   0sB[]E|7[s  
adjusting entry ?#123;整記錄   )t CNp  
adjustment ?#123;整   P4+PY 8  
administration expense 管理費用   w6pXF5ur>  
advances 預付   r\)bN4-g  
advertising expense 廣告費   IaU%L6Q]  
agency 代理   Aq\K N.  
agent 代理人   !0F+qzGG7  
agreement 契約   3Vak C  
allotments 分配數   F07X9s44E  
allowance 津貼   }]JHY P\  
amalgamation 合併   xV=Tmu6l  
amortization 攤銷   {-%8RSK=<  
amortized cost 應攤成本   iq, rS"  
annuities 年金   .
N`*jT  
applied cost 已分配成本   H8 xhE~'t  
applied expense 已分配費用   vhcp[=e :  
applied manufacturing expense 己分配製造費用   7!\zo mx  
apportioned charge 攤派費用   NCl@C$W
9q  
appreciation 漲價   W+5. lf=2>  
article of association 公司章程   L0GQH;Y,h  
assessment 課稅   "\=Phqw   
assets 資產   ?Ygd|a5  
attorney fee 律師費   
&~2IFp  
audit 審計   PC|ul{[*}  
auditor 審計員   Y*S:/b~y  
average 平均數   q'TIN{\.{  
average cost 平均成本   6CSoQ|c{  
bad debt 壞賬   _ElG&hyp  
balance 餘額   =|8hG*D8  
balance sheet 資產負債表   0G0(g,3p  
bank account 銀行賬戶   GR4DxlX  
bank balance 銀行結存   VqxK5  
bank charge 銀行手續費   jL'`M%8O  
bank deposit 銀行存款   \ Ce
*5
h  
bank discount 銀行貼現   a6 1!j>Kx  
bank draft 銀行匯票   JbQY{z!  
bank loan 銀行借款  
1:
>F{g  
bank overdraft 銀行透支   iRbe$v&N  
bankers acceptance 銀行承兌   9%1J..c  
bankruptcy 破產   vm'ZA7f6  
bearer 持票人   b4WH37,lA  
beneficiary 受益人   '2ZvK  
bequest 遺產   ?~!9\dek,  
bill 票據   51y#AQ@  
bill of exchange 匯票   6U.|0mG[  
bill of lading 提單   QR_h#N2h  
bills discounted 貼現票據   >P&1or)e%  
bills payable 應付票據   n.z,-H17  
bills receivable 應收票據   P.
QF9%  
board of directors 董事會   -6~.;M 5  
bonds 債券   v^vi *c  
bonus 紅利   :2&"ak>N  
book value 賬面價值   wy0?*)~  
bookkeeper 簿記員   +jyGRSo  
bookkeeping 簿記   `48Ql  
branch office general ledger 支店往來賬戶   -a&<Un/  
broker 經紀人   u6Lx3  
brought down 接前   )%3T1 D/  
brought forward 接上頁   k~ByICE  
budget 預算   _53~D=  
by-product 副產品   :O$bsw:3w<  
by-product sales 副產品銷售   aWJj@',_  
capital 股本   [uLsM<C  
capital income 資本收益   q=V'pML  
capital outlay 資本支出   k)|.<  
capital stock 股本   TEMxjowr  
capital stock certificate 股票   x5mg<y2`Ng  
carried down 移後   I[d<SHo  
carried forward 移下頁   Z6A-i@  
cash 現金   R&J?XQ  
cash account 現金賬戶   :dAd5v2f  
cash in bank 存銀行現金   xLDD;Qm,  
cash on delivery 交貨收款   dR
nf  
cash on hand 庫存現金   O#^H.B  
cash payment 現金支付   \7"|'fz  
cash purchase 現購   stBe ^C  
cash sale 現沽   IA({R E  
cashier 出?#123;員   lM{fld  
cashiers check 本票   qq]Iy=  
certificate of deposit 存款單折   >3Q|k{97  
certificate of indebtedness 借據   zdd-n[%@V  
certified check 保付支票   [n Ps  
certified public accountant 會計師   {G VA4=UAE  
charges 費用   $2L6:&.P,  
charge for remittances 匯水手續費   dK4rrO  
charter 營業執照   ,<r&] eC  
chartered accountant 會計師   ;'= cNj  
chattles 動產   Zo yO[#  
check 支票   So'.QWzX  
che stub 支票存根   T?t/[iuHrj  
closed account 己結清賬戶   (rkg0  
closing 結算   ,1$F#Eh  
closing entries 結賬紀錄   HOF$(86zqA  
closing stock 期末存貨   \/o$io,kV  
closing the book 結賬   RbXR/Rd  
columnar journal 多欄日記賬   gtZmBe=  
combination 聯合   ng"=
vmu  
commission 佣金   hN &?x5aC>  
commodity 商品   q1( [mHZ  
common stock 普通股   q`b6if"  
company 公司  
HdJ g  
compensation 賠償   |uqI}6h.  
compound interest 複利   &|~7`  
consignee 承銷人   =I @t%Y  
consignment 寄銷   D5D *$IC  
consignor 寄銷人   0!_?\)X  
consolidated balance sheet 合併資產負債表   ,0.kg  
consolidated profit and loss account 合併損益表   zqo0P~  
consolidation 合併   jk03 Hd  
construction cost 營建成本   h<`aL;.g  
construction revenue 營建收入   Jf
IXv  
contract 合同   :~vodh  
control account 統制賬戶   . : Wf>:  
copyright 版權   cR/Nl pX  
corporation 公司   \7r0]& _  
cost 成本   +*]$PVAFA  
cost accounting 成本會計   D=TS IJ@  
cost of labour 勞工成本   <$0is:]  
cost of production 生產成本   L(VFzPkY%  
cost of manufacture 製造成本   v$|~ g'6  
cost of sales 銷貨成本   yu6{6[  
cost price 成本價格   <m]0!ii  
credit 貸方   FklR!*oL,)  
credit note 收款通知單   $Es\ld  
creditor 債權人   10Ik_L='  
crossed check 橫線支票   d+D~NA[M  
current account 往來活期賬戶   ,PTM'O@aU#  
current asset 流動資產    ?<EzILM  
current liability 流動負債   h|CZ~  
current profit and loss 本期損益   o @e/P;E  
debit 借方   6dRhK+|  
debt 債務   +[!S[K E  
debtor 債務人   E EDF yZ  
deed 契據   pj$JA  
deferred assets 遞延資產   r ;RYGLx  
deferred liabilities 遞延負債   g X!>ef  
delivery 交貨   N}?|ik
 
delivery expense 送貨費   lFnls6dp  
delivery order 出貨單   k&ci5MpN  
demand draft 即期匯票   wUv?;Y$C  
demand note 即期票據   9|1msg4  
demurrage charge 延期費  
@:C)^f"  
deposit 存款   V`^*Z}d9  
deposit slip 存款單   Zv;nY7B  
depreciation 折舊   4v\HaOk  
direct cost 直接成本   &<VU}c^!  
direct labour 直接人工   n1."Qix0  
director 董事   *[Z`0AgP  
discount 折扣   z1mB Hz6  
discount on purchase 進貨折扣   mr\,"S-`  
   )@NFV*@I