[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。   Blnc y
 
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acceptance 承兌   X"3Za[9j  
account 賬戶   @mId{w z  
accountant 會計員   SjB#"A5  
accounting 會計   ~Y'j8W  
accounting system 會計制度   rLOdQN  
accounts payable 應付賬款   1# X
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accounts receivable 應收賬款   F otHITw[  
accumulated profits 累積利益   [u}2xsSx  
adjusting entry ?#123;整記錄   7T}r]C.  
adjustment ?#123;整   *q |3QHZ  
administration expense 管理費用   $yg=tWk  
advances 預付   N"rZK/@}  
advertising expense 廣告費   7__?1n~{  
agency 代理   <P4*7:jX  
agent 代理人   /y
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agreement 契約   %e'Z.vm  
allotments 分配數   >gLLr1L\  
allowance 津貼   I`8 jJpG A  
amalgamation 合併   Jdp@3mP  
amortization 攤銷   cJ!C=J  
amortized cost 應攤成本   "/}cV5=Z  
annuities 年金   wx%TQ!  
applied cost 已分配成本   58H%#3Fy  
applied expense 已分配費用   |=W=H6h*  
applied manufacturing expense 己分配製造費用   T&PLvyBL  
apportioned charge 攤派費用   y O
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appreciation 漲價   Ar VNynQ  
article of association 公司章程   W:z!fh-  
assessment 課稅   a
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assets 資產   Z-B b,8  
attorney fee 律師費   mtn+bV R%  
audit 審計   8QNd t  
auditor 審計員   F_&bE@k  
average 平均數   I~.d/!
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average cost 平均成本   nlkQ'XGAI  
bad debt 壞賬   lTn~VsoRZ  
balance 餘額   8x9$6HO  
balance sheet 資產負債表   yL>wCD,L  
bank account 銀行賬戶   q=40l  
bank balance 銀行結存    ?Ok@1  
bank charge 銀行手續費   XU19+mW=P  
bank deposit 銀行存款   3JR1If  
bank discount 銀行貼現   5};$>47m  
bank draft 銀行匯票   `Ufv,_n  
bank loan 銀行借款   +)gXU Vwd  
bank overdraft 銀行透支   mv+K!T6  
bankers acceptance 銀行承兌   t[-0/-4  
bankruptcy 破產   0{ ;[k  
bearer 持票人   oz- k_9%
 
beneficiary 受益人   c&JYbq  
bequest 遺產   wuQ>|\Zs  
bill 票據   $=-Q]ld&]  
bill of exchange 匯票   tSvklI  
bill of lading 提單   bG6<=^  
bills discounted 貼現票據   ^3:DeZf!u  
bills payable 應付票據   f!"Y"g:@E  
bills receivable 應收票據   5h4E>LB.B  
board of directors 董事會   L!]~J?)  
bonds 債券   6(X5n5C  
bonus 紅利   }lzQ
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book value 賬面價值   ToB^/ n[  
bookkeeper 簿記員   r 7mg>3  
bookkeeping 簿記   GqrOj++>  
branch office general ledger 支店往來賬戶   i!=28|_  
broker 經紀人   .V\M/q\Tv  
brought down 接前   khW9n*  
brought forward 接上頁   9C{\=?e;  
budget 預算   <15PO B  
by-product 副產品   7q] @Jx9  
by-product sales 副產品銷售   Twj?SV  
capital 股本   U|%y`PZ  
capital income 資本收益   f @cs<x  
capital outlay 資本支出   DB>Y#2j4h  
capital stock 股本   .u_k?.8|  
capital stock certificate 股票   K~#wvUb  
carried down 移後   joN}N}U  
carried forward 移下頁   VnJ-nfA  
cash 現金   &z\]A,=Tc  
cash account 現金賬戶   -*K!JC-  
cash in bank 存銀行現金   f2#9E+IQ  
cash on delivery 交貨收款   ;^,2 QsM  
cash on hand 庫存現金   Pj!{j)-tS  
cash payment 現金支付   _0rHxh7}q
 
cash purchase 現購   ,ZYj8^gF  
cash sale 現沽   {xC C
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cashier 出?#123;員   p]zYj >e  
cashiers check 本票   ; YaR|)B  
certificate of deposit 存款單折   a#0G mK  
certificate of indebtedness 借據   $DfaW3bJ  
certified check 保付支票   ,Dz2cR6  
certified public accountant 會計師   Dk'EKT-  
charges 費用   0)8QOTeT  
charge for remittances 匯水手續費   |-zwl8E  
charter 營業執照   4nh
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chartered accountant 會計師   )6
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chattles 動產   m\lSBy6  
check 支票   :8_`T$8i4  
che stub 支票存根   F$K-Q;r]<  
closed account 己結清賬戶   p0.?R  
closing 結算   bmAgB}Ior  
closing entries 結賬紀錄   a.5s5g)8  
closing stock 期末存貨   OU(z};Is6Z  
closing the book 結賬   6[9E^{(z  
columnar journal 多欄日記賬   gKZ{O  
combination 聯合   ;UgRm#  
commission 佣金   k"SmbFn%N0  
commodity 商品   c4LBlLv4  
common stock 普通股   >5Zpx8W  
company 公司   7[-jr;v  
compensation 賠償   wS2iyrIB  
compound interest 複利   =&fBmV  
consignee 承銷人   Uc0AsUu}?  
consignment 寄銷   qD\%8l.]Z  
consignor 寄銷人   71tMX[x  
consolidated balance sheet 合併資產負債表   9ok|]d P  
consolidated profit and loss account 合併損益表   A*pihBo7  
consolidation 合併   F$ .j|C1a  
construction cost 營建成本   |Z;wk&  
construction revenue 營建收入   .;tO;j|6  
contract 合同   7/vr!tbL`p  
control account 統制賬戶   1#qCD["8  
copyright 版權   YeJ95\jf  
corporation 公司   +&\TdvNI4  
cost 成本   x#0C+cU  
cost accounting 成本會計   DuvP3(K  
cost of labour 勞工成本   V8&/O)}o  
cost of production 生產成本   p8"(z@T  
cost of manufacture 製造成本   tL+ 8nTL  
cost of sales 銷貨成本   T *t$   
cost price 成本價格   oz5o=gt7  
credit 貸方   F.8{ H9`  
credit note 收款通知單   g}^/8rW  
creditor 債權人   e( ^9fg_SG  
crossed check 橫線支票   ,:\2Lf  
current account 往來活期賬戶   f9- |!]s  
current asset 流動資產   ,P"R.A  
current liability 流動負債   @@|E1'c7  
current profit and loss 本期損益   *gz{:}NX  
debit 借方   e+R.0E  
debt 債務   5,AQ~_,'\  
debtor 債務人   G^m
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deed 契據   jX&&@zMq  
deferred assets 遞延資產   @?]-5~3;  
deferred liabilities 遞延負債   8)POEY4  
delivery 交貨   N~>?w#?J  
delivery expense 送貨費   L7Oytdc<  
delivery order 出貨單   j|G-9E  
demand draft 即期匯票   P)ZSxU  
demand note 即期票據   KR^peWR  
demurrage charge 延期費   PYHm6'5BtB  
deposit 存款   T4!]^_t^  
deposit slip 存款單   !RcAJs'  
depreciation 折舊   ,Vs:Lle  
direct cost 直接成本   )vU{JY;  
direct labour 直接人工   6vaxp|D  
director 董事   c?R.SBr,'  
discount 折扣   8&C (0H]1  
discount on purchase 進貨折扣   @$+[IiP  
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