[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。   pp{Za@j  
k,o|"9H  
acceptance 承兌   xBH`=e<  
account 賬戶   \DsP'-t  
accountant 會計員   bp G
`,[  
accounting 會計   KLv`Xg\  
accounting system 會計制度   Vy-N3L  
accounts payable 應付賬款   T_ifDQX;  
accounts receivable 應收賬款   kfaRN^  
accumulated profits 累積利益   HMsTm}d  
adjusting entry ?#123;整記錄   6.? Ke8iC  
adjustment ?#123;整   l$KC\$?%*  
administration expense 管理費用   '@1oM1  
advances 預付   My'u('Q%  
advertising expense 廣告費   .>z)6S_G  
agency 代理   i=$##  
agent 代理人   FG.MV-G  
agreement 契約   KKm&~^c  
allotments 分配數   l \~w(8g<A  
allowance 津貼   mY9^W 2:  
amalgamation 合併   3=w$1.B d  
amortization 攤銷   +*"u(7AV  
amortized cost 應攤成本   J6Uo+0S  
annuities 年金   h$[}lZDg  
applied cost 已分配成本   g{K*EL<  
applied expense 已分配費用   {qO[93yg)/  
applied manufacturing expense 己分配製造費用   _@I<H\^  
apportioned charge 攤派費用   + v.I|c  
appreciation 漲價   7PG&G5  
article of association 公司章程   yRt] i>  
assessment 課稅   p/jC}[
$v  
assets 資產   8>" vAEf  
attorney fee 律師費   pyA;%vJn  
audit 審計   YCvIB'  
auditor 審計員   ZMO7o 1"  
average 平均數   !6yoD  
average cost 平均成本   ` #Qlr+X  
bad debt 壞賬   5~&9/ALk5  
balance 餘額   I}JC~=`j  
balance sheet 資產負債表   -*8|J;  
bank account 銀行賬戶   ?+-uF}  
bank balance 銀行結存   _t[RHrs  
bank charge 銀行手續費   hl`4_`3y  
bank deposit 銀行存款   G gmv(!  
bank discount 銀行貼現   k}T#-Gb
 
bank draft 銀行匯票   wZv"tbAWLV  
bank loan 銀行借款   $'D|}=h<Y  
bank overdraft 銀行透支   b77
Iw%x7  
bankers acceptance 銀行承兌   !1 :%!7  
bankruptcy 破產   Q)eYJP=W  
bearer 持票人   }F3}-5! [  
beneficiary 受益人   0XV8B  
bequest 遺產   _;baZ-  
bill 票據   o^P/ -&T  
bill of exchange 匯票   S<do.{|p[  
bill of lading 提單   =6FA(R|QU  
bills discounted 貼現票據   
$#R@x.=  
bills payable 應付票據   +]I7]  
bills receivable 應收票據   ;.$AhjqiP  
board of directors 董事會  
ph*?y  
bonds 債券   F_>OpT  
bonus 紅利   N!R>L{H>  
book value 賬面價值   )kLTyx2&  
bookkeeper 簿記員   O$dz=)  
bookkeeping 簿記   MrXmX[1-  
branch office general ledger 支店往來賬戶   A")F7F31c  
broker 經紀人   JC|j*x(k/  
brought down 接前   gaFOm9y.e  
brought forward 接上頁   \09m ?;^  
budget 預算   S]_iobWK  
by-product 副產品   l":\@rm`  
by-product sales 副產品銷售   Ph@hk0dgr/  
capital 股本   {4 B{~Qe;  
capital income 資本收益   ;2Aqztp  
capital outlay 資本支出   \F`%vZrKR  
capital stock 股本   YN.[KQ(!  
capital stock certificate 股票   cJ[gCS  
carried down 移後   3d<Z##`{4  
carried forward 移下頁   )fPN6x/e  
cash 現金   }N@8zB~X  
cash account 現金賬戶   pC=kvve  
cash in bank 存銀行現金   05o +VF;z  
cash on delivery 交貨收款   %x(||cq  
cash on hand 庫存現金   .%~m|t+Rt  
cash payment 現金支付   A7U]wW9  
cash purchase 現購   +5AWX,9,-  
cash sale 現沽   PfF5@W;E;  
cashier 出?#123;員   Y.>F fL  
cashiers check 本票   "d1~(0=6<m  
certificate of deposit 存款單折   ngmHiI W  
certificate of indebtedness 借據   Z=c&</9e  
certified check 保付支票   c, IAz  
certified public accountant 會計師   VsIDd}~C%  
charges 費用   V{qpha4'P  
charge for remittances 匯水手續費   /6Bm <k%  
charter 營業執照   4MM
/i}  
chartered accountant 會計師   L_@P fI
 
chattles 動產   o8u ak*"{  
check 支票   5?] Dn k.o  
che stub 支票存根   _k'?eZB  
closed account 己結清賬戶   x-E@[=  
closing 結算   SM?r
ss.=  
closing entries 結賬紀錄   t,D7X1W  
closing stock 期末存貨   t3P$UR%  
closing the book 結賬   (:|g"8mQm  
columnar journal 多欄日記賬   5t
=7-  
combination 聯合   KE$I!$zO  
commission 佣金   OSu/!Iv\  
commodity 商品   }BFX7X  
common stock 普通股   Bp:PAy  
company 公司   eDkJ+5b  
compensation 賠償    $I*<gn9  
compound interest 複利   h^ o@=%b  
consignee 承銷人   J 2H$ALl  
consignment 寄銷   Ef)v("'w  
consignor 寄銷人   \+iZdZD  
consolidated balance sheet 合併資產負債表   wZe>}1t  
consolidated profit and loss account 合併損益表   rq(9w*MW:  
consolidation 合併    @IE.@1  
construction cost 營建成本   3*8m!gq7s  
construction revenue 營建收入   lV ptA3
F  
contract 合同   A>9IE(C_  
control account 統制賬戶   ^55q~DP}>  
copyright 版權   td!Y
wN*  
corporation 公司   }uFV\1  
cost 成本   'QOV!D  
cost accounting 成本會計   q1Sr#h|  
cost of labour 勞工成本   ;{j@ia  
cost of production 生產成本   5K#<VU*:  
cost of manufacture 製造成本   R+&{lc  
cost of sales 銷貨成本   z*ly`-!  
cost price 成本價格   yg WwUpY  
credit 貸方   zE8qU ;  
credit note 收款通知單   #Fkn-/nL  
creditor 債權人   'hNRIM1  
crossed check 橫線支票   r?%,#1|$$  
current account 往來活期賬戶   ]^>RBegJBO  
current asset 流動資產   Xs Ey8V  
current liability 流動負債   P[K42mm  
current profit and loss 本期損益   N2uTWT>  
debit 借方   -n"7G%$M  
debt 債務   ,>3b|-C-  
debtor 債務人   |_\q5?S  
deed 契據   bbG!Fg=qQ?  
deferred assets 遞延資產   pY$DOr-r`  
deferred liabilities 遞延負債   iezY+`x4  
delivery 交貨   Yu+;vjbK-  
delivery expense 送貨費   cv 7.=*Kb;  
delivery order 出貨單   n2N:rP  
demand draft 即期匯票   :G4)edw
e  
demand note 即期票據   W<\*5oB%H  
demurrage charge 延期費   &Db'}Y?x]  
deposit 存款   \R.Fmeko  
deposit slip 存款單   Ae8P'FWB>  
depreciation 折舊  
_]Y
9Eoz  
direct cost 直接成本   
M?v`C>j  
direct labour 直接人工   zbZN -j#  
director 董事   $_+.D`vx`  
discount 折扣    K)P].htw  
discount on purchase 進貨折扣   .2f0e[J  
   QI4a@WB]ok