[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。   0@5E|<A  
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acceptance 承兌   >r)X:K+I  
account 賬戶   <&pKc6+{  
accountant 會計員   TwvAj#j  
accounting 會計   451'>qS  
accounting system 會計制度   b@t5`Y-+K  
accounts payable 應付賬款   -fgC"2H  
accounts receivable 應收賬款   _Mc>W0'5@  
accumulated profits 累積利益   S'U@X  
adjusting entry ?#123;整記錄   V8-h%|$p3W  
adjustment ?#123;整   s$
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administration expense 管理費用   z[ #Fog  
advances 預付   y^Vw`-e  
advertising expense 廣告費   Ogg#jx(4  
agency 代理   g,]
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agent 代理人   \aP6_g:N}  
agreement 契約   ciMM^ZRIb  
allotments 分配數   ~vgA7E/XV  
allowance 津貼   Y-~~,Yl~  
amalgamation 合併   64j|}wJ$  
amortization 攤銷   XM|%^ry
 
amortized cost 應攤成本   Nf9 fb?  
annuities 年金   yg;_.4TpIO  
applied cost 已分配成本   i2Jq|9,g  
applied expense 已分配費用   6+dn*_[Z6  
applied manufacturing expense 己分配製造費用   8[bkHf I  
apportioned charge 攤派費用   g): ]'  
appreciation 漲價   Zt@Z=r:&  
article of association 公司章程   w7-
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assessment 課稅   BF8"rq}r0  
assets 資產   mzD^Y<LTd  
attorney fee 律師費   zzZg$9PT[  
audit 審計   9.M{M06;  
auditor 審計員   6'OO-o  
average 平均數   Eff\Aq{  
average cost 平均成本   o%y;(|4t >  
bad debt 壞賬   49 }{R/:  
balance 餘額   TSL9ax4j  
balance sheet 資產負債表   cs_}&!c{  
bank account 銀行賬戶   (A/0@f1#  
bank balance 銀行結存   2L\3S ukj  
bank charge 銀行手續費   UQd6/mD`e  
bank deposit 銀行存款   R9 r+kj_  
bank discount 銀行貼現   ^m7~:=K7WG  
bank draft 銀行匯票   59B&286
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bank loan 銀行借款   %85Icg  
bank overdraft 銀行透支   x:5dCI  
bankers acceptance 銀行承兌   TYjA:d9YH  
bankruptcy 破產   G+"8l!dC?  
bearer 持票人   ])y{BlZ  
beneficiary 受益人   Sl~x$9`  
bequest 遺產   Y?Vz(udD  
bill 票據   *j*Du+  
bill of exchange 匯票   *
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bill of lading 提單   8&}~'4[b[$  
bills discounted 貼現票據   \&A+s4c")  
bills payable 應付票據   }uX|5&=~f  
bills receivable 應收票據   EychR/s  
board of directors 董事會   [@{0o+.]'H  
bonds 債券   *,#q'!Hq  
bonus 紅利   D\]&8w6&  
book value 賬面價值   B}*V%}:)  
bookkeeper 簿記員   'M'w,sID  
bookkeeping 簿記   BSXdvI 1y  
branch office general ledger 支店往來賬戶   V2kWiyN  
broker 經紀人   73DlRt
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brought down 接前   M%=P)cC  
brought forward 接上頁   g0#q"v55  
budget 預算   % my
  
by-product 副產品   c<qe[iyt/  
by-product sales 副產品銷售   T$b\Q  
capital 股本   85>S"%_  
capital income 資本收益   aIGn9:\  
capital outlay 資本支出   UR>_)*  
capital stock 股本   {y);vHf$  
capital stock certificate 股票   5RA<Z.  
carried down 移後   (iDBhC;/B  
carried forward 移下頁   0#|7U_n  
cash 現金   fuSq ={]  
cash account 現金賬戶   (5Ky6b9v  
cash in bank 存銀行現金   b!~TAT&8  
cash on delivery 交貨收款   hhq$g{+[  
cash on hand 庫存現金   `*9EKj  
cash payment 現金支付    tSw>@FM  
cash purchase 現購   ]Ti$ztJ  
cash sale 現沽   t*z' c  
cashier 出?#123;員   &|z544  
cashiers check 本票   {'(ej5,6  
certificate of deposit 存款單折   d)*(KhYie@  
certificate of indebtedness 借據   GAJ~$AiwHH  
certified check 保付支票   =49oU  
certified public accountant 會計師   ZDlu1>Q  
charges 費用   7t4v~'h;5e  
charge for remittances 匯水手續費   3}M\c)
 
charter 營業執照   5fq.*1f  
chartered accountant 會計師   sQ(1/"gb  
chattles 動產   m'.T2e.u  
check 支票   }=pOiILvD  
che stub 支票存根   cHn;}l!I  
closed account 己結清賬戶   eJf>"IF-  
closing 結算   j7sU0"7^  
closing entries 結賬紀錄   U(A4v0T  
closing stock 期末存貨   `V~LV<v5  
closing the book 結賬   n8FT<pUq  
columnar journal 多欄日記賬   Gmgeve
 
combination 聯合   oQBiPN+v.3  
commission 佣金   XZBj=2~-3  
commodity 商品   LY1KQuY  
common stock 普通股   (1y='L2rj  
company 公司   zg0%>iqO  
compensation 賠償   %QE5<2k  
compound interest 複利   ;siJ~|
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consignee 承銷人   p[;8  
consignment 寄銷   Rf8:+d[Jj|  
consignor 寄銷人   [,\i[[<  
consolidated balance sheet 合併資產負債表   ~GYpat  
consolidated profit and loss account 合併損益表   5)x6Q|-u  
consolidation 合併   YZ{jP?x  
construction cost 營建成本   p9w%kM?  
construction revenue 營建收入   67ZYtA|t  
contract 合同   6#?NL]A  
control account 統制賬戶   V4oak!}?  
copyright 版權   MyM+C}  
corporation 公司   cCYl$MskZ  
cost 成本   As p8qHS  
cost accounting 成本會計   /9TL&_A-T  
cost of labour 勞工成本   B^Bbso'{1  
cost of production 生產成本   ~e+0c'n\  
cost of manufacture 製造成本   |Pj9ZG#  
cost of sales 銷貨成本   %,Q;<axzi  
cost price 成本價格   J(&Gmk9&  
credit 貸方   Cl-S=q@>V  
credit note 收款通知單   1O- E],  
creditor 債權人   XzlIW&"uC  
crossed check 橫線支票   _p$"NNFN  
current account 往來活期賬戶   8t--#sDy{0  
current asset 流動資產   ,?;sT`Mh)  
current liability 流動負債   Wu]/(F  
current profit and loss 本期損益   JgxA^>|9;  
debit 借方   GW:\l~ d  
debt 債務   D'85VZEFyo  
debtor 債務人   /H.(d 4C  
deed 契據   QQSH +  
deferred assets 遞延資產   >9(7h& [Y  
deferred liabilities 遞延負債   HUD7{6
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delivery 交貨   6S2r  
delivery expense 送貨費   EK:Y2WZ  
delivery order 出貨單   nh ?9R&  
demand draft 即期匯票   giQ{Xrj  
demand note 即期票據   CF,8f$:2  
demurrage charge 延期費   nP5d?  
deposit 存款   IsWcz+1n  
deposit slip 存款單   A-X  
depreciation 折舊   o- cj&Cv%  
direct cost 直接成本   ;K>{_kf  
direct labour 直接人工   0I(uddG3  
director 董事   -??!@R7V  
discount 折扣   DBLA% {05  
discount on purchase 進貨折扣   'E@2I9Kj  
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