[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。   L?+|%[  
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acceptance 承兌   v6\2mc.  
account 賬戶   dRa<,@1"  
accountant 會計員   oJT@'{;*z  
accounting 會計   )`7+o9&  
accounting system 會計制度   KBe {  
accounts payable 應付賬款   eE%yo3  
accounts receivable 應收賬款   y03a\K5[KQ  
accumulated profits 累積利益   4>C=:w  
adjusting entry ?#123;整記錄   =Gz>ZWF  
adjustment ?#123;整   SVh4)}.x  
administration expense 管理費用   3uG5b8?  
advances 預付   *+4iBpyiB  
advertising expense 廣告費   c[lo b{,  
agency 代理   KocXSh U  
agent 代理人   )#~fS28j  
agreement 契約   d}cJ5!d  
allotments 分配數   gGml c:/J%  
allowance 津貼   jdf)bO(9#  
amalgamation 合併   $ _Bu,;
 
amortization 攤銷   e*6` dz@  
amortized cost 應攤成本   xH#a|iT?(  
annuities 年金   kGV`Q  
applied cost 已分配成本   +STzG/9#  
applied expense 已分配費用   +/86
w59  
applied manufacturing expense 己分配製造費用   _hL4@C  
apportioned charge 攤派費用   fZ:rz;tM  
appreciation 漲價   %P,^}h7  
article of association 公司章程   igj@{FN  
assessment 課稅   6_K#,_oZ  
assets 資產   0a6z"K}  
attorney fee 律師費   C,v c aC?  
audit 審計   59BHGvaF  
auditor 審計員   n12
c075  
average 平均數   "gajBY  
average cost 平均成本   |Umfq:W`y_  
bad debt 壞賬   6Ok=q:;  
balance 餘額   I jztj  
balance sheet 資產負債表   [mzF)/[_2  
bank account 銀行賬戶   LEnP"o9ZW  
bank balance 銀行結存   xWe1F2nY  
bank charge 銀行手續費   `4$Qv'X*  
bank deposit 銀行存款   -U;LiO;N  
bank discount 銀行貼現   <O)X89dFM  
bank draft 銀行匯票   1\{U<Oli  
bank loan 銀行借款   R6Z}/m  
bank overdraft 銀行透支  
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bankers acceptance 銀行承兌   JK]tcP  
bankruptcy 破產   3=|2Gs?ut  
bearer 持票人   2$W,R/CLh  
beneficiary 受益人   yxWMatZ2  
bequest 遺產   l%U_iqL&  
bill 票據   gIM'bA<~  
bill of exchange 匯票   't?7.#,6O  
bill of lading 提單   !Fg4Au  
bills discounted 貼現票據   c1AG3Nb  
bills payable 應付票據   R{KIkv  
bills receivable 應收票據   6 %k +
0\d  
board of directors 董事會   4|41^B5Y  
bonds 債券   AD%D ,l  
bonus 紅利   RHl=$Hm.%  
book value 賬面價值   (yAvDyJOn  
bookkeeper 簿記員   ig_<kj;Vd  
bookkeeping 簿記   c[RLYu  
branch office general ledger 支店往來賬戶   KPd C9H  
broker 經紀人   u#@{%kPW  
brought down 接前   -YjgS/g  
brought forward 接上頁   ck
_fEF  
budget 預算   !a&SB*%^I3  
by-product 副產品   O:=|b]t  
by-product sales 副產品銷售   |}p}`Mb)a  
capital 股本   ZIL| .<8I  
capital income 資本收益   }Wche/g`  
capital outlay 資本支出   dGD^op,6g  
capital stock 股本   46P6Bwobh  
capital stock certificate 股票   ]F*a PV  
carried down 移後   Ao,!z  
carried forward 移下頁   -0VA!3l  
cash 現金   5H:~6z  
cash account 現金賬戶   V>jhGf  
cash in bank 存銀行現金   2 ssj(Qo  
cash on delivery 交貨收款   =6:L+V  
cash on hand 庫存現金   }B9
~X  
cash payment 現金支付   "$IXZ  
cash purchase 現購   waWKpk1Wo  
cash sale 現沽   *zVLy^L_8  
cashier 出?#123;員   vuo'"^ =p0  
cashiers check 本票   1S(\2{Ylo  
certificate of deposit 存款單折   <k\H`P
  
certificate of indebtedness 借據   Jg|cvu-+  
certified check 保付支票   %X"m/4c8}  
certified public accountant 會計師   H&=n:'k^  
charges 費用   \aVY>1`  
charge for remittances 匯水手續費    $S=~YzO  
charter 營業執照   euj8p:+X  
chartered accountant 會計師   24jtJC,7  
chattles 動產   }\u%)uZ  
check 支票   ey\m)6A$  
che stub 支票存根   GKyG #Fl  
closed account 己結清賬戶   Gkv~e?Kc~^  
closing 結算   pPyvR;NJ  
closing entries 結賬紀錄   b WbXh
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closing stock 期末存貨   LZc$:<J<6  
closing the book 結賬   w&|R5Q  
columnar journal 多欄日記賬   mo;)0Vq2l  
combination 聯合   FJf~vAQ  
commission 佣金   =%3b@}%HqS  
commodity 商品   y5/'!L)g  
common stock 普通股   jkF+g$B  
company 公司   EY)Gi`lK  
compensation 賠償   \/*Nf?;  
compound interest 複利   *m$PH"  
consignee 承銷人   UIf ZPf=  
consignment 寄銷   J}(6>iuQY?  
consignor 寄銷人   @1qdd~B}  
consolidated balance sheet 合併資產負債表   Ki/'
Ic1  
consolidated profit and loss account 合併損益表   )W`SC mr]  
consolidation 合併   1@%B?  
construction cost 營建成本   i>Fvmw  
construction revenue 營建收入   v0Ai!#  
contract 合同   $Eio$TI  
control account 統制賬戶   p"[O#*p  
copyright 版權   ms}f>f=  
corporation 公司   [Y$5zeA  
cost 成本   7}?k^x,1  
cost accounting 成本會計   ;NH~9# t:  
cost of labour 勞工成本   h@~:(:zU$  
cost of production 生產成本   o#xgrMB  
cost of manufacture 製造成本   L\}Pzxn  
cost of sales 銷貨成本   (A29ZH  
cost price 成本價格   pd4cg?K  
credit 貸方   &:c:
9w  
credit note 收款通知單   wqlcLIJPR  
creditor 債權人   WHUT/:?f  
crossed check 橫線支票   J; UBnC g  
current account 往來活期賬戶   dU]i-NF  
current asset 流動資產   aqs%m (  
current liability 流動負債   iW|s|1mh3  
current profit and loss 本期損益   r Q    
debit 借方   EJZ@p7*Oj  
debt 債務   WY+(]Wkao  
debtor 債務人   z wL3,!t  
deed 契據   \Z)#lF|^  
deferred assets 遞延資產   T&r +G!2  
deferred liabilities 遞延負債   _+twqi  
delivery 交貨   z,{e]MB)M  
delivery expense 送貨費   _i3i HR?  
delivery order 出貨單   E-~mOYea  
demand draft 即期匯票   J3B6X8P'  
demand note 即期票據   J=UZ){c>:.  
demurrage charge 延期費   Ue(r}*  
deposit 存款   D@8jGcz62  
deposit slip 存款單   YP[
LQ>  
depreciation 折舊   ],8;eq%W)  
direct cost 直接成本   c 9rVgLqn!  
direct labour 直接人工   -uWKY6 :5  
director 董事   F`!TV(,bY  
discount 折扣   U~a WG\h#X  
discount on purchase 進貨折扣   [tUv*jw%  
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