[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。   G^L9[c= ,  
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acceptance 承兌   s`,g4ce`  
account 賬戶   dKDCJt]t  
accountant 會計員   VpbJe@*D  
accounting 會計   %O[1yZh \  
accounting system 會計制度   dn42'(p@G  
accounts payable 應付賬款   3ErV" R4"$  
accounts receivable 應收賬款   Xooh00  
accumulated profits 累積利益   9" B;o  
adjusting entry ?#123;整記錄   1v3  
adjustment ?#123;整   !](Mt?e  
administration expense 管理費用   D"fjk1  
advances 預付   6b`
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advertising expense 廣告費   >U4bK ^/Bp  
agency 代理   #sv}%oV,F  
agent 代理人   ~% ]V ,-4  
agreement 契約   w}07u5
 
allotments 分配數   l% %cU"  
allowance 津貼   dKchQsgCg  
amalgamation 合併   :=q9ay  
amortization 攤銷   Q3t%JP>;g  
amortized cost 應攤成本   qM^y@B2MO
 
annuities 年金   /@&uaw  
applied cost 已分配成本   : G^4/A_  
applied expense 已分配費用   FO]f 4@  
applied manufacturing expense 己分配製造費用   JiA1yt  
apportioned charge 攤派費用   0U.Ld:  
appreciation 漲價   !+UXu]kA  
article of association 公司章程   %A&g-4(  
assessment 課稅   :}SR{}]yXs  
assets 資產   b3GTsX\2|  
attorney fee 律師費   ]8cD,NS  
audit 審計   .Z17X_  
auditor 審計員   0
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average 平均數   bhZ5-wo4%  
average cost 平均成本   DuQ:82 3b  
bad debt 壞賬   VF7H0XR/k5  
balance 餘額   <`A!9+  
balance sheet 資產負債表   pFo,@
M  
bank account 銀行賬戶   2v*X^2+  
bank balance 銀行結存   jM'Fb.>~  
bank charge 銀行手續費   RD:LNl<0sh  
bank deposit 銀行存款   :}v:=ck  
bank discount 銀行貼現   OXoEA a  
bank draft 銀行匯票   HE2t0sAYX  
bank loan 銀行借款   1_n5:  
bank overdraft 銀行透支   4tapQgj24  
bankers acceptance 銀行承兌   d _=44( -  
bankruptcy 破產   %+ MYg^  
bearer 持票人   p1ER<_fp  
beneficiary 受益人   itO1ROmu  
bequest 遺產   bG)6p05Oa  
bill 票據   }L5;=A']S  
bill of exchange 匯票   k@9q5lu;T  
bill of lading 提單   lg jY\?  
bills discounted 貼現票據   "1ZVuI  
bills payable 應付票據   ,#.^2O9-^  
bills receivable 應收票據   qMBEJ<o  
board of directors 董事會   6<n+p'+n  
bonds 債券   -]Oi/i,{  
bonus 紅利   34vH+,!u  
book value 賬面價值   V f(n  
bookkeeper 簿記員   Sa6YqOel@  
bookkeeping 簿記   6lxZo_  
branch office general ledger 支店往來賬戶   Ti5"a<R4m6  
broker 經紀人   ~^eC?F(  
brought down 接前   )q%DRLD'G  
brought forward 接上頁   O<0-`=W,a  
budget 預算   =Ajw(I[56  
by-product 副產品   maQOU1  
by-product sales 副產品銷售   Y3luU&'  
capital 股本   X*:)]p(R  
capital income 資本收益   8GT{vW9  
capital outlay 資本支出   Fz_8m4  
capital stock 股本   PF;`mdi-,  
capital stock certificate 股票   [#2z=Xg  
carried down 移後   {Hxziyv~Y(  
carried forward 移下頁   `XbV*{7  
cash 現金   2FTJxSC  
cash account 現金賬戶   *>Zq79TG  
cash in bank 存銀行現金   rP&.`m88n  
cash on delivery 交貨收款   a^9}ceu?   
cash on hand 庫存現金   qIgb;=V  
cash payment 現金支付   HG})VPBa  
cash purchase 現購   9t0NO-a  
cash sale 現沽   `"E<%$|ZQy  
cashier 出?#123;員   }nNCgH  
cashiers check 本票   e&="5.ik  
certificate of deposit 存款單折   EF'U`\gX  
certificate of indebtedness 借據   |Iq\ZX%q  
certified check 保付支票   mv9@Az9  
certified public accountant 會計師   e5cvm UF_W  
charges 費用   *s"{JrG`O  
charge for remittances 匯水手續費   :U#4H;kk~j  
charter 營業執照    qr7_3  
chartered accountant 會計師   qznd'^[  
chattles 動產    ~FZ=  
check 支票   lV<j?I~?Q  
che stub 支票存根   XiUae{j`  
closed account 己結清賬戶   6rzXM`cs  
closing 結算   KZTT2KsYl  
closing entries 結賬紀錄   I=yy I   
closing stock 期末存貨   PF/eQZ*4  
closing the book 結賬   kA <58,!  
columnar journal 多欄日記賬   A!!W\Jt  
combination 聯合   &r!*Y&  
commission 佣金   `Jon^&^;|  
commodity 商品   ^Zw1X6C5~  
common stock 普通股   XhJbBVS|  
company 公司   d+Jj4OnP  
compensation 賠償   IH'&W  
compound interest 複利   o8ADAU"  
consignee 承銷人   } Z}4_/E  
consignment 寄銷   H rQft1~N  
consignor 寄銷人   o%=OBTh_  
consolidated balance sheet 合併資產負債表   Q68q76  
consolidated profit and loss account 合併損益表   *H,vqs\}y  
consolidation 合併   Q>emyij  
construction cost 營建成本   iOzY8M+N(  
construction revenue 營建收入   *J] }bX  
contract 合同   &7t3D?K'qX  
control account 統制賬戶   D>Dch0{H,:  
copyright 版權   qY$/i#  
corporation 公司   Zb=H\#T  
cost 成本   E"$AOM?(*i  
cost accounting 成本會計   %B'*eBj~fw  
cost of labour 勞工成本   ns,qj}#  
cost of production 生產成本   v-mhqhb  
cost of manufacture 製造成本   q}mQm'   
cost of sales 銷貨成本   A~Ov(  
cost price 成本價格   @e_<OU  
credit 貸方   1zUo.Tg0  
credit note 收款通知單   0WI3m2i  
creditor 債權人   m#a0HH  
crossed check 橫線支票   R3SAt-IE  
current account 往來活期賬戶   |+Fko8-  
current asset 流動資產   CPCjY|w7   
current liability 流動負債   ki[Yu+';}  
current profit and loss 本期損益   Ec^x  
debit 借方   {m/h3hjFa  
debt 債務   MxO0#  
debtor 債務人   0HRLTgIC  
deed 契據   8QN#PaY  
deferred assets 遞延資產   OZ6gu$ n*  
deferred liabilities 遞延負債   Z;bg;@r|  
delivery 交貨   ~]_gq;bG  
delivery expense 送貨費   H_<X\(  
delivery order 出貨單   b xT
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demand draft 即期匯票   AF}6O(C~  
demand note 即期票據   X>`e(1`_O  
demurrage charge 延期費   -kVt_  
deposit 存款   M/X&zr  
deposit slip 存款單   1\_S1ZS  
depreciation 折舊   mPy=,xYyC  
direct cost 直接成本   D@5AI ](  
direct labour 直接人工    ;LM,<QJ  
director 董事   VYb6#sl  
discount 折扣   6ZCSCBW  
discount on purchase 進貨折扣   jF}u%T)HL  
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