[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。   f{(D+7e}  
wo86C[  
acceptance 承兌   zx?|5=+!  
account 賬戶   n2'XWbMaL  
accountant 會計員   $TAsb>W!(  
accounting 會計   8u x  
accounting system 會計制度   _.W;hf`  
accounts payable 應付賬款   !(j<Y0xo:  
accounts receivable 應收賬款   b0N7[M1Xl  
accumulated profits 累積利益   2jxh7\zE  
adjusting entry ?#123;整記錄   ,v9*|>4  
adjustment ?#123;整   g- INhzMu  
administration expense 管理費用   mJVru0  
advances 預付   '|&?$g(\h  
advertising expense 廣告費   Vk1 c14i>  
agency 代理    bWZzb&  
agent 代理人   2kFP;7FO  
agreement 契約   ORIXcj]  
allotments 分配數   j4(f1  
allowance 津貼   ^|cax|
>  
amalgamation 合併   9N<TJp,q  
amortization 攤銷   "@jYZm8  
amortized cost 應攤成本   =u5( zaBe  
annuities 年金   "haJwV6-  
applied cost 已分配成本   u6*0% Km  
applied expense 已分配費用   CL!s #w1I\  
applied manufacturing expense 己分配製造費用   d}^hZ8k|  
apportioned charge 攤派費用   jhka;m  
appreciation 漲價   (~#-J7
 
article of association 公司章程   *OY Nx4k  
assessment 課稅   Nqbm,s  
assets 資產   gI+dyoh  
attorney fee 律師費   |7miT!y8  
audit 審計   {>X2\.Rl  
auditor 審計員   94[8~_{fG  
average 平均數   Uee$5a>(  
average cost 平均成本   i%r+/D)KvG  
bad debt 壞賬   ?r.U5}PBI  
balance 餘額   (+bt{M a  
balance sheet 資產負債表   6k ]+DbT  
bank account 銀行賬戶   0(^N  
bank balance 銀行結存   6eK7Jv\K  
bank charge 銀行手續費   6[a;83  
bank deposit 銀行存款   {"*gX&;~  
bank discount 銀行貼現   @u-CR8^  
bank draft 銀行匯票   ,GF(pCZzG  
bank loan 銀行借款   -&LF`V&3w  
bank overdraft 銀行透支   >ZnnGX6$(  
bankers acceptance 銀行承兌   A+"'8%o9}  
bankruptcy 破產   {jEEAH)  
bearer 持票人   $< .wQ8:Q  
beneficiary 受益人   nX+c HF  
bequest 遺產  
jh~E!%d77  
bill 票據   zm=|#f  
bill of exchange 匯票   Y\9zjewc  
bill of lading 提單   >ti)m > f  
bills discounted 貼現票據   j<d, 7  
bills payable 應付票據   Lr(My3vF8q  
bills receivable 應收票據   1Zgv+
.  
board of directors 董事會   @`rC2-V  
bonds 債券   _Q\<|~  
bonus 紅利   ])Z p|?Y  
book value 賬面價值   \{}5VVw-S?  
bookkeeper 簿記員   xyi4U(;  
bookkeeping 簿記   rCdTn+O2  
branch office general ledger 支店往來賬戶   FND+Ok&  
broker 經紀人   k6|/ik9C  
brought down 接前   e
OUEhpE  
brought forward 接上頁   !/EN  
budget 預算   s[u*~A  
by-product 副產品   E* #5OT  
by-product sales 副產品銷售   a)M3t  
capital 股本   H:`H4S}  
capital income 資本收益   i$XT Qr0K=  
capital outlay 資本支出   .2*h!d)E  
capital stock 股本   ,o6,(jJU  
capital stock certificate 股票   idY Xv)R  
carried down 移後   J!5& Nc  
carried forward 移下頁   qGECw#  
cash 現金   6=jL2cqx  
cash account 現金賬戶   XGDJCN  
cash in bank 存銀行現金   "V<7X%LIX  
cash on delivery 交貨收款   d@+u&xrd  
cash on hand 庫存現金   U{8x.
CJ]  
cash payment 現金支付   Wf-Pa9  
cash purchase 現購   n@//d.T  
cash sale 現沽   K5(:0Q.5y  
cashier 出?#123;員   '],G!U(  
cashiers check 本票   C9nCSbGMY{  
certificate of deposit 存款單折   !+3nlG4cw  
certificate of indebtedness 借據   (Cbm*VL  
certified check 保付支票   (*V :{_r  
certified public accountant 會計師   ?2Sm f  
charges 費用   pw=o
}-P{  
charge for remittances 匯水手續費   Ca#T?HL  
charter 營業執照   jUrUM.CJ\N  
chartered accountant 會計師   @BI;H V%k  
chattles 動產   E w&|!d  
check 支票   u~1 ,88&U  
che stub 支票存根   cf*SWKs  
closed account 己結清賬戶   }syU(];s  
closing 結算   kC/An@J^#  
closing entries 結賬紀錄   >ToI$~84  
closing stock 期末存貨   !w:pb7+G  
closing the book 結賬   } v3w-  
columnar journal 多欄日記賬   d(9C7GLC,  
combination 聯合   $x(p:+TI\4  
commission 佣金   Poxo c-s  
commodity 商品   T&]IPOH9  
common stock 普通股   ~f?brQ?  
company 公司   zl )r3#6hW  
compensation 賠償   Gn 1  
compound interest 複利   O2oF\E_6  
consignee 承銷人   QTjnXg?Ri  
consignment 寄銷  
9K=K,6 b  
consignor 寄銷人   uUh6/=y  
consolidated balance sheet 合併資產負債表   L#`
X;:   
consolidated profit and loss account 合併損益表   \}; 4rm}V  
consolidation 合併   Nq[-.}Z6  
construction cost 營建成本   _ IlRZ}
f  
construction revenue 營建收入   3PaMq6Ca  
contract 合同   Bn*QT:SKC  
control account 統制賬戶   ;rt\  
copyright 版權   *I`Eb7 ^  
corporation 公司   v
'SqH,=d  
cost 成本   LN=#&7=$c  
cost accounting 成本會計   %=i/MFGX  
cost of labour 勞工成本   6Bn
}W ?  
cost of production 生產成本   8j8~?=$a6Q  
cost of manufacture 製造成本   )T'~F  
cost of sales 銷貨成本   c"NGE  
cost price 成本價格   CiIIlE4  
credit 貸方   E{[>j'dwc  
credit note 收款通知單   SHqz&2u  
creditor 債權人   #QiNSS  
crossed check 橫線支票   ^[1Xl7)`  
current account 往來活期賬戶   "QM2YJ55m`  
current asset 流動資產   - *xn`DH  
current liability 流動負債   h`Xl~=
 
current profit and loss 本期損益   -8&P1jrI  
debit 借方   gg$:U  
debt 債務   A1x   
debtor 債務人   X'usd$[.  
deed 契據   +l>X Z  
deferred assets 遞延資產   $%5vJiuk  
deferred liabilities 遞延負債   Q57Z~EsF  
delivery 交貨   {hx=6"@  
delivery expense 送貨費   EP6@5PNZ  
delivery order 出貨單   Hx ojxZwm  
demand draft 即期匯票   ky[^uQ>0  
demand note 即期票據   CjLiLB  
demurrage charge 延期費   [`bA,)y"  
deposit 存款   CA,2&v"  
deposit slip 存款單   zO6Sl[)  
depreciation 折舊   Qe]aI7Ei  
direct cost 直接成本   Wfh+D[^  
direct labour 直接人工   >S:+&VN`M  
director 董事   G
X%r-  
discount 折扣   kS)|
oUK  
discount on purchase 進貨折扣   {$v>3FG  
   3q`Uq`t4mR