[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。   1v.#ndk  
y] D\i5Xv  
acceptance 承兌   X=)L$Kd7  
account 賬戶   a6./;OC  
accountant 會計員   9ck"JMla  
accounting 會計   #t(/wa4  
accounting system 會計制度   *~U.36  
accounts payable 應付賬款   Ua 6O~,\  
accounts receivable 應收賬款   mHju$d  
accumulated profits 累積利益   t`|Rn9-  
adjusting entry ?#123;整記錄   6wwbH}*=?  
adjustment ?#123;整   1R~$m  
administration expense 管理費用   H7&y79mB  
advances 預付   qg`ae  
advertising expense 廣告費   p.g>+7  
agency 代理   wUr(i*  
agent 代理人   z8 }QXXa  
agreement 契約   F)Q[ cai  
allotments 分配數   h~Z &L2V  
allowance 津貼   /]Y#*r8jRi  
amalgamation 合併   *v K~t|z  
amortization 攤銷   lV^:2I/  
amortized cost 應攤成本   __$;Z  
annuities 年金   hOZTD0  
applied cost 已分配成本   l9eTghLi  
applied expense 已分配費用   [u K,.G  
applied manufacturing expense 己分配製造費用   _zM?"16I}  
apportioned charge 攤派費用   YQd($  
appreciation 漲價   r
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article of association 公司章程   Kn5C  
assessment 課稅   cRr3!<EZ  
assets 資產   fDB.r$|d  
attorney fee 律師費   %pOz%v~  
audit 審計   YB4 ZI  
auditor 審計員   ;0oL*d[1Z  
average 平均數   tyW[i8)O}  
average cost 平均成本   i_A
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bad debt 壞賬   C}x fo}i  
balance 餘額   |&MoQxw@  
balance sheet 資產負債表   vjm? X  
bank account 銀行賬戶   sgK =eBE  
bank balance 銀行結存   I F!xZ6X8  
bank charge 銀行手續費   <>n|_6'$90  
bank deposit 銀行存款   44P [P{y  
bank discount 銀行貼現   vW*Mf}=  
bank draft 銀行匯票   jmv=rl>E*  
bank loan 銀行借款   F3!@|/<w  
bank overdraft 銀行透支   N-F&=u}  
bankers acceptance 銀行承兌   FN!?o:|(  
bankruptcy 破產   L{>rN`{  
bearer 持票人   !=.y[Db=  
beneficiary 受益人   -nC&t
~sD  
bequest 遺產   <HRPloVKo  
bill 票據   w)vpo/?  
bill of exchange 匯票   z-We>KX  
bill of lading 提單   |-\anby<  
bills discounted 貼現票據   k&t.(r\  
bills payable 應付票據   2Q@na@s  
bills receivable 應收票據   [O_5`X9|  
board of directors 董事會   X4hz\={  
bonds 債券   ^znUf4N1  
bonus 紅利   K*Ba;"Ugeg  
book value 賬面價值   A#I&&qZ  
bookkeeper 簿記員   'J&R=MD  
bookkeeping 簿記   ?OnL,y|  
branch office general ledger 支店往來賬戶   CXoiA"P  
broker 經紀人   _7:Bxx4B  
brought down 接前   Rh"O$K~  
brought forward 接上頁   B:v_5e\f@  
budget 預算   Hc\@{17  
by-product 副產品   Q!IqvmO  
by-product sales 副產品銷售   W%^!<bFk}m  
capital 股本   DQ ={  
capital income 資本收益   Wkk(6gS,  
capital outlay 資本支出   RE4#a2  
capital stock 股本   BWYv.&=(  
capital stock certificate 股票   58#nYt  
carried down 移後   Fng  
carried forward 移下頁   o ?05bv  
cash 現金   r>bgCQ#-n  
cash account 現金賬戶   ;5\'PrE  
cash in bank 存銀行現金   >ZPu$=[W  
cash on delivery 交貨收款   v:74iB$i/C  
cash on hand 庫存現金   !WlL RkwO  
cash payment 現金支付   xE--)=<$  
cash purchase 現購   AtHkz|sl  
cash sale 現沽   RfvvX$  
cashier 出?#123;員   /[>_Ry,  
cashiers check 本票   K-Pcew^?  
certificate of deposit 存款單折   ^2rj);{V  
certificate of indebtedness 借據   Lhg  
certified check 保付支票   X{!,j}  
certified public accountant 會計師   =m (u=|N3  
charges 費用   Ex_dqko  
charge for remittances 匯水手續費   CL5^>.}  
charter 營業執照   zpf<!x^  
chartered accountant 會計師   &DYC3*)Jih  
chattles 動產   E3S0u7Es  
check 支票   n?OMfx  
che stub 支票存根   `]GL3cIh:  
closed account 己結清賬戶  
c%b|+4 }x  
closing 結算   M9Sj@ww  
closing entries 結賬紀錄   mz<,nR\  
closing stock 期末存貨   A9ld9 R  
closing the book 結賬   A-myY30  
columnar journal 多欄日記賬   aG =6(ec.  
combination 聯合   Z)(#D($-  
commission 佣金   #H Jlm1d  
commodity 商品   G){+.X4g3  
common stock 普通股   d<=!*#q;o  
company 公司   mhU=^/X  
compensation 賠償   @Bkg<  
compound interest 複利   UjJ&P)  
consignee 承銷人   #!TlalV
 
consignment 寄銷   qycf;Kl:6  
consignor 寄銷人   Rd;t}E$  
consolidated balance sheet 合併資產負債表   ^zqQ8{oV  
consolidated profit and loss account 合併損益表   ia /#`#.  
consolidation 合併   L?8OWLjRy  
construction cost 營建成本   +[ir7?Y.  
construction revenue 營建收入   438r]f?0|{  
contract 合同   #]Do_Z  
control account 統制賬戶   oGeV!hD  
copyright 版權   ca0vN^Ji  
corporation 公司   o^d|/;  
cost 成本   :D2GLq*\  
cost accounting 成本會計   >N`, 3;Z  
cost of labour 勞工成本   (C`nBiL<  
cost of production 生產成本   /s(PFN8#Y  
cost of manufacture 製造成本   ;&?ITV  
cost of sales 銷貨成本   'MyJw*%b]  
cost price 成本價格   SZtSUt(ss  
credit 貸方   lQ[JA[  
credit note 收款通知單   M,{;xf  
creditor 債權人   Z!' kN\z  
crossed check 橫線支票   zC[LcC*+J  
current account 往來活期賬戶    +
+8 Xi1  
current asset 流動資產   8QKu  
current liability 流動負債   ~% ]V ,-4  
current profit and loss 本期損益   -s0J8b  
debit 借方   p ~+sk1[.  
debt 債務   4>Q] \\Lc  
debtor 債務人   dKchQsgCg  
deed 契據   ^Nav8dma  
deferred assets 遞延資產   }VH2G94Ll  
deferred liabilities 遞延負債   l96AJB'  
delivery 交貨   \b)P4aL  
delivery expense 送貨費   Y<@_d  
delivery order 出貨單   =3V4HQi  
demand draft 即期匯票   'rfs
rZ?  
demand note 即期票據   4 #lLC-k  
demurrage charge 延期費   JiA1yt  
deposit 存款   = K`]cEL  
deposit slip 存款單   %>O}bdSf  
depreciation 折舊   EjEXev<]  
direct cost 直接成本   !([v=O#
 
direct labour 直接人工   QqeF   
director 董事   %hBw)3;l  
discount 折扣   j6 _w2  
discount on purchase 進貨折扣   9Y2(.~w6X  
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