[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。   ~79Qg{+]N  
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acceptance 承兌   / LM  
account 賬戶   I ?Fa
  
accountant 會計員   389.&`Q%Ut  
accounting 會計   CL :M>(  
accounting system 會計制度   y4We}/-<  
accounts payable 應付賬款   &>.1%x
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accounts receivable 應收賬款   x=Jn&4q  
accumulated profits 累積利益   gec T*^  
adjusting entry ?#123;整記錄   ok%!o+n k.  
adjustment ?#123;整   &xroms"S=  
administration expense 管理費用   O'|P|  
advances 預付   h./ vTNMc  
advertising expense 廣告費   oh0|2I
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agency 代理   a9zph2o-  
agent 代理人   N('DIi*or  
agreement 契約   SoU'r]k1x  
allotments 分配數   h!av)nhM  
allowance 津貼   <<5 :zlb  
amalgamation 合併   &iy(oM  
amortization 攤銷   N3p 7 0  
amortized cost 應攤成本   Z !25xqNCd  
annuities 年金   :*:fun  
applied cost 已分配成本   }lUpC}aq_  
applied expense 已分配費用   $1zeY6O  
applied manufacturing expense 己分配製造費用   MI'l4<>u  
apportioned charge 攤派費用   *M<BPxh0w]  
appreciation 漲價   tW"ptU^9)
 
article of association 公司章程   9^#gVTGXv  
assessment 課稅   8pMZ~W;  
assets 資產   ak8^/1*@  
attorney fee 律師費   ]!G>8Rc  
audit 審計   G4%M$LJh  
auditor 審計員   1 lCikS^c  
average 平均數   m4U+,|Fa  
average cost 平均成本   ^iRwwN=d  
bad debt 壞賬   ZQ' z  
balance 餘額   0!,gT
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balance sheet 資產負債表   3k*:B~1  
bank account 銀行賬戶   +M O5'z  
bank balance 銀行結存   k .xv+^b9Q  
bank charge 銀行手續費   6+nMH +[  
bank deposit 銀行存款   yb{{ z@  
bank discount 銀行貼現   d3=6MX[c  
bank draft 銀行匯票   #C;zS9(]B  
bank loan 銀行借款   P,;b'-5C  
bank overdraft 銀行透支   8 ]06!7S}  
bankers acceptance 銀行承兌   \P~rg
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bankruptcy 破產   ]RXtC*  
bearer 持票人   nR@,ouB-$  
beneficiary 受益人   N' $DE  
bequest 遺產   /z)3gsF  
bill 票據   5 (21gW9  
bill of exchange 匯票   +V);'"L  
bill of lading 提單   UG"6RW @  
bills discounted 貼現票據   ]AZ\5C-J  
bills payable 應付票據   2u*h*/  
bills receivable 應收票據   RTgA[O4J  
board of directors 董事會   7hF,gl5  
bonds 債券   0I>?_?~l6  
bonus 紅利   9
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book value 賬面價值   ZCE%38E N  
bookkeeper 簿記員   $mI:Im`s  
bookkeeping 簿記   (o6[ 4( G  
branch office general ledger 支店往來賬戶   s 9|a2/{  
broker 經紀人   xngeV_xc2  
brought down 接前   Z"n'/S:q  
brought forward 接上頁   ]Z$TzT&@%  
budget 預算   4&oXy,8LC  
by-product 副產品   N?=qEX|R  
by-product sales 副產品銷售   > 0Twr  
capital 股本   /,Dwu?Lcqp  
capital income 資本收益   `gt&Y-  
capital outlay 資本支出   eC^0I78x  
capital stock 股本   2c"N-c&A  
capital stock certificate 股票   #7~tL23}]  
carried down 移後   gN, k/U8  
carried forward 移下頁   PJK]t7vp  
cash 現金   +\k9w.[:/  
cash account 現金賬戶   3Z aq#uA  
cash in bank 存銀行現金   /nY).lSH  
cash on delivery 交貨收款   fzRyG-cEpj  
cash on hand 庫存現金   %uz|NRB=  
cash payment 現金支付   BA1MGh  
cash purchase 現購   KcmDF4C2
 
cash sale 現沽   uP(B<NfL:'  
cashier 出?#123;員   cVB|sYdf  
cashiers check 本票   +24|_Lx0  
certificate of deposit 存款單折   ovQS ET18b  
certificate of indebtedness 借據  
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certified check 保付支票   zM_
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certified public accountant 會計師   jiwpDB&[  
charges 費用   i?a,^UM5n[  
charge for remittances 匯水手續費   Z{a{HX[Jx  
charter 營業執照   Ox7uG{t$#  
chartered accountant 會計師   rq<`(V'
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chattles 動產   @Xq&t}*8  
check 支票   ;w+:8<mM}a  
che stub 支票存根   nszpG1U:  
closed account 己結清賬戶   }>{ L#JW  
closing 結算   ;Na8_}  
closing entries 結賬紀錄   BcZEa^^~os  
closing stock 期末存貨   [j:}=:feQ  
closing the book 結賬   [}A_uOGEP  
columnar journal 多欄日記賬   /FP~jV!z  
combination 聯合   HUU >hq9  
commission 佣金   wGOMUWAt  
commodity 商品   & %N(kyp  
common stock 普通股   G}=`VYK  
company 公司   .8T\Nr\~2  
compensation 賠償   ";)r*UgR{B  
compound interest 複利   bK$/,,0=X/  
consignee 承銷人   6P%<[Z  
consignment 寄銷   2!{_/@I\Y  
consignor 寄銷人    /,1SE(  
consolidated balance sheet 合併資產負債表   Xzx[C_G  
consolidated profit and loss account 合併損益表   A$9q!Ui#d  
consolidation 合併   ERp:EZ'  
construction cost 營建成本   E1c>nrnh*  
construction revenue 營建收入   u;+%Qh  
contract 合同   $xRo<,OV+  
control account 統制賬戶   H o4B  
copyright 版權   e Z@Gu  
corporation 公司   K[Yc<Q  
cost 成本   CDQJ bvx  
cost accounting 成本會計   VFilF<jvu  
cost of labour 勞工成本   U9<_6Bsd  
cost of production 生產成本   +Fk4{p  
cost of manufacture 製造成本   F3r S6_  
cost of sales 銷貨成本   U/.w;DI
 
cost price 成本價格   *oEv,I_  
credit 貸方   yD"]{  
credit note 收款通知單   H{j~ihq7  
creditor 債權人   ?JuX~{{.L  
crossed check 橫線支票   (y=dR1p  
current account 往來活期賬戶   }x:\6 9$  
current asset 流動資產   -/M9 vS  
current liability 流動負債   v \fzO#vj  
current profit and loss 本期損益   |f"-|6  
debit 借方   Y[f,ia  
debt 債務   fzLANya  
debtor 債務人   Xy[}Gp  
deed 契據   -`-ACWeNV  
deferred assets 遞延資產   a4yOe*Ak,F  
deferred liabilities 遞延負債   f|X[gL,B  
delivery 交貨   d>^~9X  
delivery expense 送貨費   AU0$A403  
delivery order 出貨單   {udrT"h  
demand draft 即期匯票   AiY|O S3R  
demand note 即期票據   (3AYy0J%  
demurrage charge 延期費   V)2"l"Kt  
deposit 存款   OF-E6bc  
deposit slip 存款單   ~@%(RMJm&  
depreciation 折舊   `ajx hp  
direct cost 直接成本   d-hbvLn  
direct labour 直接人工   (d54C(")  
director 董事   n)tU9@4Np  
discount 折扣   f8^"E $"  
discount on purchase 進貨折扣   |$M@09,F"  
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