[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。   \R\?`8Orz  
Q'>pOtJG*J  
acceptance 承兌   LVP2jTz  
account 賬戶   uxLT*,  
accountant 會計員   QH7"' u6  
accounting 會計   P|%uB'|H  
accounting system 會計制度   ROsR;C0!  
accounts payable 應付賬款   4+I@  
accounts receivable 應收賬款   "H\1Z,P<m  
accumulated profits 累積利益   K%iWUl;  
adjusting entry ?#123;整記錄   u
j;tmK>;  
adjustment ?#123;整   0}H7Xdkp  
administration expense 管理費用   |mvY=t %  
advances 預付   EIQ`?8KSR  
advertising expense 廣告費   pDqX% $^  
agency 代理   Vi1l^ Za  
agent 代理人   a8nqzuI  
agreement 契約   W cOyOv  
allotments 分配數   m'HAt~  
allowance 津貼   %n?&#_G|  
amalgamation 合併   uIh68UM   
amortization 攤銷   *WMI<w~_  
amortized cost 應攤成本   cH>@ZFTF  
annuities 年金   =`<9N%  
applied cost 已分配成本   v *icoj  
applied expense 已分配費用   m-?hHdO  
applied manufacturing expense 己分配製造費用   r c ++c,=  
apportioned charge 攤派費用   -J &y]'  
appreciation 漲價   %[S-"k
 
article of association 公司章程   /vgEDw  
assessment 課稅   28 Q\{Z.  
assets 資產   zu/ BDyF  
attorney fee 律師費   =)b!M^=X-a  
audit 審計   %Yw?!GvL[  
auditor 審計員   QrBb!.r  
average 平均數   R?62gH  
average cost 平均成本   NW]zMU{c  
bad debt 壞賬   Rp^fY_  
balance 餘額   ^5E:hW[*  
balance sheet 資產負債表   JsP<etX  
bank account 銀行賬戶   <=nOyT9  
bank balance 銀行結存   s#cb wDT  
bank charge 銀行手續費   g79zzi-  
bank deposit 銀行存款   L0\~K~q  
bank discount 銀行貼現   B<$(
Nb5<  
bank draft 銀行匯票   t]g Z^5  
bank loan 銀行借款   mY=Q#nG  
bank overdraft 銀行透支   LO;7NK  
bankers acceptance 銀行承兌   7m$EZTw?  
bankruptcy 破產   Uc%kyTBm1  
bearer 持票人   ,tTq25~H\  
beneficiary 受益人   o'EJ,8  
bequest 遺產   -kk0zg &|i  
bill 票據   ^V}c8 P|  
bill of exchange 匯票   H|)F-aL[  
bill of lading 提單   L}=DC =E  
bills discounted 貼現票據  
O\J{4EB@.  
bills payable 應付票據   F,8?du]  
bills receivable 應收票據   eC{St0  
board of directors 董事會   6%^A6 U  
bonds 債券   <EKTFHJ!  
bonus 紅利   b9;w3Ba  
book value 賬面價值   CSwPL>tUV  
bookkeeper 簿記員   {nPiIPH  
bookkeeping 簿記   1K#%mV_  
branch office general ledger 支店往來賬戶   8|L;y[v  
broker 經紀人   Y{d-k1?s5  
brought down 接前   cY^'Cj  
brought forward 接上頁   icK$W2<8mg  
budget 預算   sTS/]"l  
by-product 副產品   dL]wu!wE  
by-product sales 副產品銷售   e_YTh^wU  
capital 股本   j=dGNi)R  
capital income 資本收益   O70#lvsM;  
capital outlay 資本支出   -K (>uV!?  
capital stock 股本   4#,,_
\r  
capital stock certificate 股票   kGmz1S}2
 
carried down 移後   hnimd~E52k  
carried forward 移下頁   <2af&-EGs  
cash 現金   ,!O]c8PcU  
cash account 現金賬戶   o<gK
"P  
cash in bank 存銀行現金   \`0s %F:V}  
cash on delivery 交貨收款   !bIE%cq  
cash on hand 庫存現金   s:K'I7_#@  
cash payment 現金支付   :b0|v`FU  
cash purchase 現購   a>Wr2gPko  
cash sale 現沽   <A(Bq'eQM  
cashier 出?#123;員   Wj BH2v  
cashiers check 本票   l(9AwVoAR|  
certificate of deposit 存款單折   sd9b9?qiu  
certificate of indebtedness 借據   <naxpflom0  
certified check 保付支票   %'u
ei4  
certified public accountant 會計師   Jot7 L%,TB  
charges 費用   Y P,>vzW  
charge for remittances 匯水手續費   }_BNi;H  
charter 營業執照   '#C5m#v  
chartered accountant 會計師   U.WXh(`%  
chattles 動產   nDS\2  
check 支票   QHxo f 7  
che stub 支票存根   Y2IMHNtH  
closed account 己結清賬戶   d}y ")q|F  
closing 結算   F9"Xu-g  
closing entries 結賬紀錄   f/QwXO-U  
closing stock 期末存貨   -'F27])  
closing the book 結賬   <#wVQ\0C  
columnar journal 多欄日記賬   "G^TA:O:=  
combination 聯合   ~{GTL_w  
commission 佣金   )HcLpoEi  
commodity 商品   UxxX8N  
common stock 普通股   FJ{/EloF  
company 公司   ][KlEE>W2  
compensation 賠償   Gr>CdB>~+  
compound interest 複利   +cbF$,M4  
consignee 承銷人   *+XiBho  
consignment 寄銷   1?yj<^"  
consignor 寄銷人   P4zwTEk`  
consolidated balance sheet 合併資產負債表   (I`lv=R"j  
consolidated profit and loss account 合併損益表   %LM6=nt  
consolidation 合併   Ms
Zx 0]  
construction cost 營建成本   &Yo|Pj  
construction revenue 營建收入   peHjKK  
contract 合同   UM`{V5NG#  
control account 統制賬戶   !9{UBAh  
copyright 版權   :+ mULUi  
corporation 公司   Fv*QcB9K  
cost 成本   u0]u"T&N!  
cost accounting 成本會計   d"@ /{O^1  
cost of labour 勞工成本   @q`T#vd  
cost of production 生產成本   cU-A1W  
cost of manufacture 製造成本   #.!#"8{0_  
cost of sales 銷貨成本   'oK oF  
cost price 成本價格   r{B28'f[  
credit 貸方   9]{va"pe7  
credit note 收款通知單   Z\]{{;%4b7  
creditor 債權人   A*vuSQ
t(  
crossed check 橫線支票   l p(D@FT  
current account 往來活期賬戶   xXc>YTK'  
current asset 流動資產   &4+|{Zx0  
current liability 流動負債   '9=b@SaAj  
current profit and loss 本期損益   & Zn`2%  
debit 借方    WzoI0E`  
debt 債務   Faa>bc~E  
debtor 債務人   //;(KmU9  
deed 契據   "GR*d{  
deferred assets 遞延資產   LR{bNV[i  
deferred liabilities 遞延負債    &AOGg\  
delivery 交貨   VdGVEDwz  
delivery expense 送貨費   ya{`gjIlW  
delivery order 出貨單   @?3^Ks_  
demand draft 即期匯票   j"'a5;Sy  
demand note 即期票據   w@&z0ODJ  
demurrage charge 延期費   x=IZ0@p  
deposit 存款   kz1#"8Zd!  
deposit slip 存款單   "\O7_od-  
depreciation 折舊   Ov<c1y;f  
direct cost 直接成本   G0|}s&$yL  
direct labour 直接人工   _"Z?O)d*  
director 董事   %8D>aS U  
discount 折扣   ErJ/h?+  
discount on purchase 進貨折扣   j7MUA#6$  
   ;ne`ppz0