[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。   {=R=\Y?r&  
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acceptance 承兌   i.byHz? /  
account 賬戶   WnIh( 0  
accountant 會計員   ^|gN?:fA}  
accounting 會計   oHa6fi  
accounting system 會計制度   Pp.X Du  
accounts payable 應付賬款   v4S
|&m  
accounts receivable 應收賬款   !J6k\$r  
accumulated profits 累積利益   }S42.f.p  
adjusting entry ?#123;整記錄   Ajq<=y`NzV  
adjustment ?#123;整   ZsV'-gu  
administration expense 管理費用   H ($=k-+5  
advances 預付   n$~RgCf  
advertising expense 廣告費   Y*7.3 +#  
agency 代理   i
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agent 代理人   I=lA
7}  
agreement 契約   ;>Kxl}+R  
allotments 分配數   I/'jRM  
allowance 津貼   ~w!<J-z)  
amalgamation 合併   l[h??C`  
amortization 攤銷   sa*hoL18  
amortized cost 應攤成本   -$mzzYH  
annuities 年金   7qnw.7p  
applied cost 已分配成本   >+G=
|2  
applied expense 已分配費用   fM8 :Nt$  
applied manufacturing expense 己分配製造費用   UHxXa*HyI  
apportioned charge 攤派費用   e+&/Tq'2  
appreciation 漲價   r?[Zf2&  
article of association 公司章程   ,NVQ C=  
assessment 課稅   Q4Cw{2r  
assets 資產   [zY9"B<
3  
attorney fee 律師費   XLOk+Fn  
audit 審計   %3 ~jg  
auditor 審計員   s3t{freM  
average 平均數   'jfI1 ]q  
average cost 平均成本   "S6d^  
bad debt 壞賬   XV!P8n  
balance 餘額   .Z9Bbab:  
balance sheet 資產負債表   /oh[Nu1D  
bank account 銀行賬戶   eP;lH~!.0  
bank balance 銀行結存   7<X_
\,I  
bank charge 銀行手續費   1tfm\/V}ho  
bank deposit 銀行存款   1k;X*r#  
bank discount 銀行貼現   t&-7AjS5  
bank draft 銀行匯票   /J5wwQ (:  
bank loan 銀行借款   /pV^w  
bank overdraft 銀行透支   ;[%AeN5W  
bankers acceptance 銀行承兌   Nhuw8Xv  
bankruptcy 破產   zi<C5E`  
bearer 持票人   M`S >Q2{  
beneficiary 受益人   \GBv@  
bequest 遺產   Q?Q!D+~mND  
bill 票據   Xi$uK-AHpj  
bill of exchange 匯票   >a]{q^0  
bill of lading 提單   -u8 ma%JW  
bills discounted 貼現票據   y/ vE  
bills payable 應付票據   .p <!2  
bills receivable 應收票據   lKwIlp  
board of directors 董事會   O-
q [ #P  
bonds 債券   \vpUl  
bonus 紅利   BK6oW3wD/  
book value 賬面價值   UDGVq S!,E  
bookkeeper 簿記員   h\:"k_u#  
bookkeeping 簿記   {QJJw}!#  
branch office general ledger 支店往來賬戶   JrS|Ib)6  
broker 經紀人   8*6U4R  
brought down 接前   2g ukK8R$  
brought forward 接上頁   [N.4i" Cd  
budget 預算   rr9N(AoxW  
by-product 副產品   C+jlIT+  
by-product sales 副產品銷售   0<
nk>o  
capital 股本   Pv/$;R%  
capital income 資本收益   qK,rT*5=  
capital outlay 資本支出   yP6^&'I+  
capital stock 股本   08cCrG  
capital stock certificate 股票   >pUR>?t"  
carried down 移後   t 8|i>(O  
carried forward 移下頁   8FU8E2zo  
cash 現金   XeJn,=  
cash account 現金賬戶   MBp%TX!  
cash in bank 存銀行現金   ;",W&HQbE  
cash on delivery 交貨收款   42~tdD  
cash on hand 庫存現金   ={B%qq  
cash payment 現金支付   S
 sGb;  
cash purchase 現購   X8"4)IZ3  
cash sale 現沽   <0T|RhbY  
cashier 出?#123;員   =g UOHH  
cashiers check 本票  
Y2W|b5  
certificate of deposit 存款單折   cY0NQKUk~  
certificate of indebtedness 借據   \0). ODA(  
certified check 保付支票   $mgW|TBXCQ  
certified public accountant 會計師   Uyj6Ij_Pj)  
charges 費用   @j=:V!g2O  
charge for remittances 匯水手續費   r roI  
charter 營業執照   #~BsI/m  
chartered accountant 會計師   jEVDz  
chattles 動產   ]{s0/(EA  
check 支票   "m4 ._4U  
che stub 支票存根   e];lDa#4-Y  
closed account 己結清賬戶   x8 _f/2&  
closing 結算   FC@h6\+a  
closing entries 結賬紀錄   nm Y_)s  
closing stock 期末存貨   Gh>&+UA'$1  
closing the book 結賬   ~G,_4}#"pM  
columnar journal 多欄日記賬   v
hIZkz!9  
combination 聯合   xy))}c%  
commission 佣金   1-0tG+  
commodity 商品   iO+,U}&  
common stock 普通股   \2)D  
company 公司   >~:Md  
compensation 賠償   /#jH#f[  
compound interest 複利   oq${}n<  
consignee 承銷人   4a}[&zm(5  
consignment 寄銷   G%iTL"6  
consignor 寄銷人   /oOZ>B%1s  
consolidated balance sheet 合併資產負債表   V^Y'!w\LGI  
consolidated profit and loss account 合併損益表   %|j`z
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consolidation 合併   mX 3p  
construction cost 營建成本   ;`N h@*_  
construction revenue 營建收入   DK)T2{:  
contract 合同   !6!Gx:  
control account 統制賬戶   ~jC+6v  
copyright 版權   MH=7(15R  
corporation 公司   >Q$ph=  
cost 成本   P9`R~HO'`  
cost accounting 成本會計   .DNPL5[v  
cost of labour 勞工成本   I+=+ ,iXhB  
cost of production 生產成本   J-#V_TzJ?  
cost of manufacture 製造成本   @`
$'sU  
cost of sales 銷貨成本   c+D <  
cost price 成本價格   3ew4QPT'  
credit 貸方   {ET
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credit note 收款通知單   'X<4";$mU  
creditor 債權人   *5IB@^
<  
crossed check 橫線支票   KpA1Ac)T  
current account 往來活期賬戶   |Dt_lQp#  
current asset 流動資產   hw$!LTB2  
current liability 流動負債   L!>nl4O>`  
current profit and loss 本期損益   *Nm$b+  
debit 借方   U0gZf5;*  
debt 債務   F~q(@.b  
debtor 債務人   _%q~K (::  
deed 契據   KL9k9|!p  
deferred assets 遞延資產   }}"pQ!Z  
deferred liabilities 遞延負債   y];-D>jk  
delivery 交貨   \yl|*h3  
delivery expense 送貨費   {j=`   
delivery order 出貨單   dvZH~mF  
demand draft 即期匯票   AdVc1v&>  
demand note 即期票據   7:,f|>  
demurrage charge 延期費   LH)XD[  
deposit 存款   Z:dp/M }  
deposit slip 存款單   v\GVy[Qyv  
depreciation 折舊   ak7kb75o  
direct cost 直接成本   !$A/.;0$  
direct labour 直接人工   DmpT<SI+!  
director 董事   #=t/wAE y:  
discount 折扣   rUpe  ;c  
discount on purchase 進貨折扣   V(_1q  
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