[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。   <_8\}!  
SoS[yr  
acceptance 承兌   IfeG"ua|  
account 賬戶   '81$8xxdY  
accountant 會計員   :,y V?E6]  
accounting 會計   PDvqA{  
accounting system 會計制度   {l.) *#O  
accounts payable 應付賬款   F
N;X"it.  
accounts receivable 應收賬款   ='T<jV`evu  
accumulated profits 累積利益   A5z`_b4f  
adjusting entry ?#123;整記錄   z<ptrH  
adjustment ?#123;整  
[zn `vT  
administration expense 管理費用   G<9MbMG  
advances 預付   a"EP`  
advertising expense 廣告費   \=v7'Hp  
agency 代理   DoX#+ 07u4  
agent 代理人   + B%fp*  
agreement 契約   f8L  
allotments 分配數   X8<<;?L  
allowance 津貼   (ScL  C  
amalgamation 合併   qxG @Zd  
amortization 攤銷   \A*#a9"  
amortized cost 應攤成本   :g}WN  
annuities 年金   [?)}0cd0  
applied cost 已分配成本   ?W1(
@.  
applied expense 已分配費用   &48wa^d  
applied manufacturing expense 己分配製造費用   V9I5/~0c  
apportioned charge 攤派費用   2TmQaDu%b  
appreciation 漲價   hZVF72D26  
article of association 公司章程   k+'Rh'>  
assessment 課稅   L qMH]W  
assets 資產   `n Y!nh6!  
attorney fee 律師費   }ARWR.7Cc  
audit 審計   VT?JTW  
auditor 審計員   L0qo/6|C  
average 平均數   \,!FL))yC  
average cost 平均成本   Dh BUMDoB  
bad debt 壞賬   fBR,Oneo  
balance 餘額   rg"W1m[k  
balance sheet 資產負債表   D0v!fF~  
bank account 銀行賬戶   @ >%I\  
bank balance 銀行結存   HY~\e|o  
bank charge 銀行手續費   q!$ZBw-7>A  
bank deposit 銀行存款   l6:k|hrm;  
bank discount 銀行貼現   vK!,vKa.  
bank draft 銀行匯票   aDm$^yP  
bank loan 銀行借款   ]BP"$rs  
bank overdraft 銀行透支   K!7o#"GM  
bankers acceptance 銀行承兌   Z`o}xV  
bankruptcy 破產   ,6~c0]/  
bearer 持票人   o_t2 Z  
beneficiary 受益人   7C9qkQ Jqn  
bequest 遺產    MScj
q  
bill 票據   |#^u%#'[2  
bill of exchange 匯票   h2`W~g_
 
bill of lading 提單   RvZi%)  
bills discounted 貼現票據   2shr&Mfp[  
bills payable 應付票據   4pJOJ!?  
bills receivable 應收票據   Y 6
K<e:Y  
board of directors 董事會   P+:FiVj@~  
bonds 債券    4>uz'j<  
bonus 紅利   Yn+/yz5k_  
book value 賬面價值   &Y\Vh}  
bookkeeper 簿記員   ,v4Z[ (  
bookkeeping 簿記   q{n~v>wU  
branch office general ledger 支店往來賬戶   q@~N?$>  
broker 經紀人   !sfO
de)$  
brought down 接前   bqJL@!T  
brought forward 接上頁   8wp)aGTcU  
budget 預算   /FJAI  
by-product 副產品   +M$2:[xRT  
by-product sales 副產品銷售   W @Y$!V<  
capital 股本   W
#$ pt>h)  
capital income 資本收益   >k<.bEx(A  
capital outlay 資本支出   C8}ujC  
capital stock 股本   @`G_6<.`  
capital stock certificate 股票   IxAKIa[HY  
carried down 移後   KV k 36;$  
carried forward 移下頁   &[`p qX  
cash 現金   BEP eK  
cash account 現金賬戶   L7el5Q!Y=  
cash in bank 存銀行現金   ^:5;H=.  
cash on delivery 交貨收款   3Ew- Ia%A  
cash on hand 庫存現金   RWP`#(&/&  
cash payment 現金支付   ]sE~gro  
cash purchase 現購   IFlDw}M!9  
cash sale 現沽   R9f*&lj  
cashier 出?#123;員   5?kJ]:  
cashiers check 本票   (Gf1#,/3~  
certificate of deposit 存款單折   +yiGZV/X  
certificate of indebtedness 借據   \`;FL\1+W  
certified check 保付支票   |k$[+53A  
certified public accountant 會計師   ..UmbJJ.u  
charges 費用   R!0O[i  
charge for remittances 匯水手續費   %k_R;/fjW  
charter 營業執照   }_u1'  
chartered accountant 會計師   u3(zixb  
chattles 動產   w(U-6uA  
check 支票   }BlVL f%C  
che stub 支票存根   l3R`3@  
closed account 己結清賬戶   *>h"}e41  
closing 結算   r@5_LD@f  
closing entries 結賬紀錄   ;Xk-hhR  
closing stock 期末存貨   H{ p   
closing the book 結賬   sDTCV8"w  
columnar journal 多欄日記賬   @Iia>G@Rz  
combination 聯合   Z@>hN%{d+g  
commission 佣金   m{9m.~d  
commodity 商品   1q]V/V}  
common stock 普通股   fdc ?`4  
company 公司   UX}ZE.cV  
compensation 賠償   
qX^#fk7]  
compound interest 複利   TUHC[#Vb?  
consignee 承銷人   AP'UcA  
consignment 寄銷   7tP?([o%F  
consignor 寄銷人   Qz2Yw `  
consolidated balance sheet 合併資產負債表   bq/m?;  
consolidated profit and loss account 合併損益表   YHAhF@&  
consolidation 合併   Y!c RzQ  
construction cost 營建成本   ,+-l1GpL  
construction revenue 營建收入   #n2'N^t  
contract 合同   
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control account 統制賬戶   [g `9C!P-G  
copyright 版權   WF,<7mx=-  
corporation 公司   3[B*l@}j  
cost 成本   De%WT:v  
cost accounting 成本會計   ];i-d7C  
cost of labour 勞工成本   fw$/@31AP?  
cost of production 生產成本   secD `]  
cost of manufacture 製造成本   bO]^TRai
J  
cost of sales 銷貨成本   Pz7{dQqjk#  
cost price 成本價格   F$QN>wPpM  
credit 貸方   =># S7=  
credit note 收款通知單   T4dLuJl  
creditor 債權人   Aw9se"d  
crossed check 橫線支票   ,~u5SR  
current account 往來活期賬戶   8z0j}xY%  
current asset 流動資產   rCU f,)  
current liability 流動負債   T;K@3]FbX  
current profit and loss 本期損益   4Xi _[ Xf  
debit 借方   ^ cpQ*Fz  
debt 債務   Wd#r-&!6j  
debtor 債務人   1;?n]L`T  
deed 契據   Ss6mN;&D  
deferred assets 遞延資產   CB_ww=  
deferred liabilities 遞延負債   ATl.Qku@  
delivery 交貨   X`xmV!  
delivery expense 送貨費   qp3J/(F  
delivery order 出貨單   \H|tc#::{  
demand draft 即期匯票   ^0vK >  
demand note 即期票據   r'0IAJ-;  
demurrage charge 延期費   C1&~Y.6m  
deposit 存款   kDI(Y=Fg  
deposit slip 存款單   ,rj_P  
depreciation 折舊   95LZG1]Rb  
direct cost 直接成本   T n.Cj5  
direct labour 直接人工   !iUFD*~r~  
director 董事   *`$Y!uzG:\  
discount 折扣   2yZ/'}Mw  
discount on purchase 進貨折扣   lz=$Dz  
  
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