[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。   Up-^km
 
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acceptance 承兌   ?`vGpi~  
account 賬戶   D0\*WK$  
accountant 會計員   LP7jCt  
accounting 會計   :V"e+I  
accounting system 會計制度   W SvhC  
accounts payable 應付賬款   kK/>,Eg  
accounts receivable 應收賬款   s'/_0  
accumulated profits 累積利益   WjVm{7?{  
adjusting entry ?#123;整記錄   K u6ndc  
adjustment ?#123;整   ^Gbcs l~Gj  
administration expense 管理費用   0(5qVJ12  
advances 預付   r,|}^u8`  
advertising expense 廣告費   l [ m_<1L  
agency 代理   E0i!|H  
agent 代理人   {'P?wv  
agreement 契約   WO69Wo\C  
allotments 分配數   <qoc)p=__  
allowance 津貼   mr>E'd.'  
amalgamation 合併   V 7 p{'C   
amortization 攤銷   H(?+-72KX  
amortized cost 應攤成本   %7[d5[U~ZA  
annuities 年金   &6GW9pl[  
applied cost 已分配成本   CC6]AM(i  
applied expense 已分配費用   % T$!I(L&  
applied manufacturing expense 己分配製造費用   QeQwmI  
apportioned charge 攤派費用   |v>W  
appreciation 漲價   ^~B#r#  
article of association 公司章程   4d `f?8vS  
assessment 課稅   W)2
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assets 資產   c[6<UkH7  
attorney fee 律師費   _B&;z $  
audit 審計   \= 6dF,V  
auditor 審計員   GOCe&?  
average 平均數   w$qdV,s 7  
average cost 平均成本   AGlFbc(L  
bad debt 壞賬  
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balance 餘額   lE bV)&'  
balance sheet 資產負債表   @ uL4'@Ej  
bank account 銀行賬戶   ]<iD'=a  
bank balance 銀行結存   y7b>>|C  
bank charge 銀行手續費   % y` tDR  
bank deposit 銀行存款   VyIM ,glu  
bank discount 銀行貼現   O8*yho  
bank draft 銀行匯票   ;k1VY I
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bank loan 銀行借款   uq!d8{IMu  
bank overdraft 銀行透支   gfXit$s  
bankers acceptance 銀行承兌   ZB$,\|^6  
bankruptcy 破產   utdus:B#0  
bearer 持票人   fQfd1=4  
beneficiary 受益人   p?s[I)e  
bequest 遺產   ]|Iczg-   
bill 票據   zM%2h:*+{  
bill of exchange 匯票   {b NKyT  
bill of lading 提單   *]S&V'Di  
bills discounted 貼現票據   {us#(4O  
bills payable 應付票據   @oRo6Y<-  
bills receivable 應收票據   Wh?
3vZ^  
board of directors 董事會   e>HdJ"S`  
bonds 債券   b 9l%5a  
bonus 紅利   x*_'uPoS  
book value 賬面價值   bmRp)CYd  
bookkeeper 簿記員   x]"N:t  
bookkeeping 簿記   M;X}v#l|XI  
branch office general ledger 支店往來賬戶   d?GB#N|+g  
broker 經紀人   ;3O=
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brought down 接前   ;`Wh^Qgi  
brought forward 接上頁   vcp[$-$QGJ  
budget 預算   sc# q03  
by-product 副產品   $0~_)$i:  
by-product sales 副產品銷售   T;Ra/H
 
capital 股本   /n1H;~f]  
capital income 資本收益   $2v{4WP7G  
capital outlay 資本支出   <QRRD*\  
capital stock 股本   \avgXndI  
capital stock certificate 股票   O&PrO+&  
carried down 移後   X./7b{Pax  
carried forward 移下頁   =@ed{~
 
cash 現金   !X{>?.@~  
cash account 現金賬戶   3Yf!H-(\uB  
cash in bank 存銀行現金   >f~y2YAr  
cash on delivery 交貨收款   lT-LOu|  
cash on hand 庫存現金   ARJ}h  
cash payment 現金支付   :}~B;s0M\  
cash purchase 現購   ^14a[ta/'  
cash sale 現沽   -W"w  
cashier 出?#123;員   -* piC(  
cashiers check 本票   ujoJ6UOG  
certificate of deposit 存款單折   _Dg|Iz,Uh  
certificate of indebtedness 借據   5tu 4uYp;  
certified check 保付支票   y[~w2a&+  
certified public accountant 會計師   4wx_@8  
charges 費用   %1PNP<3r0  
charge for remittances 匯水手續費   Q\GSX RP  
charter 營業執照   ,wH]|`w  
chartered accountant 會計師   QR{pph*zn-  
chattles 動產   >0jg2vqt  
check 支票   r|0wIpi6Q  
che stub 支票存根   ~*^aCuq\  
closed account 己結清賬戶   \m3ca-Y  
closing 結算   {P $sQv  
closing entries 結賬紀錄   T.#Vma  
closing stock 期末存貨   P4dhP-t  
closing the book 結賬   {);<2]o| 6  
columnar journal 多欄日記賬   0X4%Ccs  
combination 聯合   
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commission 佣金   Z'4oE )  
commodity 商品   m\ (crkN  
common stock 普通股   o"e]9{+<  
company 公司   _(J/ $D  
compensation 賠償   }E](NvCq  
compound interest 複利  
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consignee 承銷人   IO]%AL(.;  
consignment 寄銷   |qX[Dk  
consignor 寄銷人   0fQMOTpOp  
consolidated balance sheet 合併資產負債表   {G4{4D }  
consolidated profit and loss account 合併損益表   Tn 3<cO7v  
consolidation 合併   B|6_4ry0U  
construction cost 營建成本   -jQ
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construction revenue 營建收入   U8R*i7  
contract 合同   gOKF%Ej31T  
control account 統制賬戶   `\5u/i'Ca!  
copyright 版權   ?'r=>'6D  
corporation 公司   &Uu8wFbIJ  
cost 成本   7xy[;  
cost accounting 成本會計   }2~$"L,_  
cost of labour 勞工成本   zTvGku[3  
cost of production 生產成本   @Xj6h!"R  
cost of manufacture 製造成本   z,q1TU
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cost of sales 銷貨成本   "kg;fF|  
cost price 成本價格    hNF.  
credit 貸方   !JWZ}u
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credit note 收款通知單   zKX|m-i|2  
creditor 債權人   eg Zb)pP  
crossed check 橫線支票   0L|D1 _k[  
current account 往來活期賬戶   >7I"_#x1:  
current asset 流動資產   W"*~1$vf  
current liability 流動負債   Z@{e\
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current profit and loss 本期損益   LyWgaf#/d  
debit 借方   g|rbkK%SoE  
debt 債務   Emx`+9  
debtor 債務人   nN$aZSb`  
deed 契據   2u?k;"]V  
deferred assets 遞延資產   :FqHMN  
deferred liabilities 遞延負債   z*B-`i.  
delivery 交貨   j$jgEtPK9=  
delivery expense 送貨費   vv5 uU8  
delivery order 出貨單   `M.\D  
demand draft 即期匯票   , UiA?7k  
demand note 即期票據   ]'!$T72  
demurrage charge 延期費   voJmNH  
deposit 存款   yEB1gYJB  
deposit slip 存款單   c#YW>(  
depreciation 折舊   5svM3  #  
direct cost 直接成本   2
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direct labour 直接人工   -N~eb^3[c  
director 董事   95%QF ;h  
discount 折扣   $Y9Wzv3Ra  
discount on purchase 進貨折扣   A4`3yy{0-  
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