[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。   \C/`?"4w  
S;i^ucAF  
acceptance 承兌   XrFyN(p  
account 賬戶   V:QfI  
accountant 會計員   OtY.s\m y  
accounting 會計   92+({ fgW  
accounting system 會計制度   UFouIS#L  
accounts payable 應付賬款   *z` {$hc  
accounts receivable 應收賬款   ruB&&C6)v  
accumulated profits 累積利益   aE1h0`OT  
adjusting entry ?#123;整記錄   `:i|y  
adjustment ?#123;整   (@uQ>dR:  
administration expense 管理費用   )&se/x+  
advances 預付   |K aXek  
advertising expense 廣告費   jWUN~#p!  
agency 代理   *G'zES0x  
agent 代理人   `^wF]R  
agreement 契約   q+WOnTS  
allotments 分配數   e0(loWq]  
allowance 津貼   _ nS';48  
amalgamation 合併   L4 x  
amortization 攤銷   +qD4`aI 
 
amortized cost 應攤成本   gigDrf}  
annuities 年金   :==kC672  
applied cost 已分配成本   W{1=O)w  
applied expense 已分配費用   l  \xIGs  
applied manufacturing expense 己分配製造費用   uhQ
3  
apportioned charge 攤派費用   &AUL]:<s  
appreciation 漲價   84e)huAs  
article of association 公司章程    wf6ZzG:  
assessment 課稅   >fdS$,`A  
assets 資產   K )KE0/n  
attorney fee 律師費   ZKAIG=l&!  
audit 審計   \>23_
d0  
auditor 審計員   _d A
-{  
average 平均數   (^eE8j/K  
average cost 平均成本   Ds&)0Iwf  
bad debt 壞賬   .6(Bf$E  
balance 餘額   ,UH`l./3DX  
balance sheet 資產負債表   8^c|9ow  
bank account 銀行賬戶   Gv?3}8Wp  
bank balance 銀行結存   ,Y &Q,  
bank charge 銀行手續費   e9k}n\t3  
bank deposit 銀行存款   75Jh(hd(  
bank discount 銀行貼現   ~Jp\'P7*  
bank draft 銀行匯票   .F'Fk=N  
bank loan 銀行借款   Ju)2J?Xs5  
bank overdraft 銀行透支   YpL{c*M  
bankers acceptance 銀行承兌   N%_-5Q)so  
bankruptcy 破產   +]`MdOu  
bearer 持票人   ?!Rlp/  
beneficiary 受益人   "MZVwl"E#  
bequest 遺產   `"A\8)6-  
bill 票據   hh <=D.u  
bill of exchange 匯票   7!<cU  
bill of lading 提單    UZmzk  
bills discounted 貼現票據   Uu }ai."iB  
bills payable 應付票據   S>*i^If  
bills receivable 應收票據   c6E@+xU  
board of directors 董事會   g2:^Z==  
bonds 債券   Fg5>CppH  
bonus 紅利   ]*[S#Jk  
book value 賬面價值   G?'L1g[lc  
bookkeeper 簿記員   l: 1Zq_?v;  
bookkeeping 簿記   M!!W>A@T[g  
branch office general ledger 支店往來賬戶   t+q:8HNh  
broker 經紀人   oKA8)~Xqou  
brought down 接前   FyZw='D  
brought forward 接上頁   .CQ IN]iD  
budget 預算   -]W AB9  
by-product 副產品   ylmf^G@JC  
by-product sales 副產品銷售   *oZBv4Vh   
capital 股本   o
xHS7b  
capital income 資本收益   'WxcA)z0cQ  
capital outlay 資本支出   {xr4CDP  
capital stock 股本   ,K3)f.ArYc  
capital stock certificate 股票   KosAc'/ M  
carried down 移後   (!W:-|[K
\  
carried forward 移下頁   ]*ZL>fuD|  
cash 現金   =NH:/j^  
cash account 現金賬戶   /NMd GKr  
cash in bank 存銀行現金   !OPa `kSh
 
cash on delivery 交貨收款   VISNmz2P  
cash on hand 庫存現金   {p yo  
cash payment 現金支付   ?P0$n 7,  
cash purchase 現購   `[VoW2CLH+  
cash sale 現沽   oPo<F5M]d%  
cashier 出?#123;員   r,L#JR w#-  
cashiers check 本票   6$9n_AS  
certificate of deposit 存款單折   FTtYzKX(bv  
certificate of indebtedness 借據   bkLm]n3  
certified check 保付支票   hi`\3B  
certified public accountant 會計師   na(@`(j[  
charges 費用   B~jl1g|  
charge for remittances 匯水手續費   @m1vB!  
charter 營業執照   H2E!A2\m  
chartered accountant 會計師   2Z\6xb|u  
chattles 動產   |9~{&<^X  
check 支票   .v/s9'lB  
che stub 支票存根   J0C,KU(  
closed account 己結清賬戶    Q.DtC  
closing 結算   %fJ*Ql4M  
closing entries 結賬紀錄   \m*?5]m;  
closing stock 期末存貨   u6awcn   
closing the book 結賬   .FXq4who  
columnar journal 多欄日記賬   )0yY|E \  
combination 聯合   dfO@Yo-?*'  
commission 佣金   VbKky1a@  
commodity 商品   Ip
4CC'  
common stock 普通股   %kKe"$)0  
company 公司   2|qE|3&{'  
compensation 賠償   Y3mATw 3Wh  
compound interest 複利   `.#e4 FBW  
consignee 承銷人   PfF7*}P  
consignment 寄銷   VkRvmKYl  
consignor 寄銷人   9bNjC&:4/]  
consolidated balance sheet 合併資產負債表   Uj(,
6K8W  
consolidated profit and loss account 合併損益表   C-@@`EP  
consolidation 合併   o'D{ql  
construction cost 營建成本   IT'~.!o7/  
construction revenue 營建收入   n/=&?#m}d  
contract 合同   =V/$&96Q  
control account 統制賬戶   WG1UvPK  
copyright 版權   600-e;p  
corporation 公司   Q/1 6D  
cost 成本   y4C _G?  
cost accounting 成本會計   oz(<e  
cost of labour 勞工成本   wHx1CXC  
cost of production 生產成本   RI')iz?  
cost of manufacture 製造成本   L/"u,~[  
cost of sales 銷貨成本   \T/~" w  
cost price 成本價格   4IG'Tm  
credit 貸方   o/CSIvz1  
credit note 收款通知單   gk>A  
creditor 債權人   =L 7scv%i  
crossed check 橫線支票   6HCP1`gg   
current account 往來活期賬戶   zX"@QB3E  
current asset 流動資產   )z=`,\&p:  
current liability 流動負債   n,wLk./`  
current profit and loss 本期損益   CTD{!I(  
debit 借方   E;@`{ v  
debt 債務   sc@v\J;k  
debtor 債務人   Y@
Lv>p  
deed 契據   V#ZF0a]  
deferred assets 遞延資產   >wNE!Oa*B  
deferred liabilities 遞延負債   c}U&!R2p{  
delivery 交貨   ']Nw{}eS`  
delivery expense 送貨費    =SRp  
delivery order 出貨單   :y"Zc1_ E  
demand draft 即期匯票   DQ?'f@I& *  
demand note 即期票據   &s_[~g<  
demurrage charge 延期費   `|8)A)ZVT  
deposit 存款   0mF3Vs`-Q  
deposit slip 存款單   smoz5
~  
depreciation 折舊   gLaFIeF<+  
direct cost 直接成本   * S~gF/*kP  
direct labour 直接人工   4hg#7#?boW  
director 董事   8*V3g_z  
discount 折扣   $-|`#|CBd  
discount on purchase 進貨折扣   Z
oh2m`6  
   ^+Ie