[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。   B?TpBd  
W%zm D Hk~  
acceptance 承兌   %Ht^yemQ  
account 賬戶   1HXlHic  
accountant 會計員   ^^Bm$9  
accounting 會計   .q0AoM  
accounting system 會計制度   [#zE. TW  
accounts payable 應付賬款   o~}1oN  
accounts receivable 應收賬款   ?7rD42\8H  
accumulated profits 累積利益   *?b@>_1K  
adjusting entry ?#123;整記錄    toN  
adjustment ?#123;整   !SN WB  
administration expense 管理費用   ^OjvL6A/p  
advances 預付   |%3O)B  
advertising expense 廣告費   m\} =4b  
agency 代理   -}AE\q Xs/  
agent 代理人   XL?Aw  
agreement 契約   1[[TB .xF  
allotments 分配數   xLLC)~  
allowance 津貼   k{qLkcOg=  
amalgamation 合併   rkP4<E-M  
amortization 攤銷   j$%yw4dsj  
amortized cost 應攤成本   ylT6h_z1[Y  
annuities 年金   $KH@,;Xz  
applied cost 已分配成本   !}j,TPpG  
applied expense 已分配費用   SDJ
;*s-  
applied manufacturing expense 己分配製造費用   ?bn;{c;E  
apportioned charge 攤派費用   u[: P  
appreciation 漲價   xf[zEEt  
article of association 公司章程   `L+~&M  
assessment 課稅   sOjF?bCdO  
assets 資產   VEr 6uvB  
attorney fee 律師費   8_+vb#M  
audit 審計   oFwG+W/  
auditor 審計員   o9~h%&  
average 平均數   ;4R =eI  
average cost 平均成本   B>ge, }{  
bad debt 壞賬   a$laRtId7  
balance 餘額  
+i_'gDy$  
balance sheet 資產負債表   c-ttds  
bank account 銀行賬戶   EI%M Azj}  
bank balance 銀行結存   )Xq@v']%~9  
bank charge 銀行手續費   zL6 \p)y  
bank deposit 銀行存款   .<0=a|IAz  
bank discount 銀行貼現   8Yo-~,Gb  
bank draft 銀行匯票   DXt]b,  
bank loan 銀行借款   $dr27tse&<  
bank overdraft 銀行透支   J.*[gt%O|  
bankers acceptance 銀行承兌   \}U[}5Pk&  
bankruptcy 破產   _+}-H '7=  
bearer 持票人   DBLA% {05  
beneficiary 受益人   -MQZiq7H4  
bequest 遺產   /0Rt+`  
bill 票據   Kp$_0
 
bill of exchange 匯票   +p8qsT#7  
bill of lading 提單   d*]Dv,#X  
bills discounted 貼現票據   y *y`t6D  
bills payable 應付票據   9"[!EKW  
bills receivable 應收票據   87&KQ_  
board of directors 董事會   ev)rOcOU  
bonds 債券   >cBGw'S  
bonus 紅利   m]{<Ux  
book value 賬面價值   MT;SRAmUr  
bookkeeper 簿記員   Y]D7i?3N  
bookkeeping 簿記   NvEm,E\|  
branch office general ledger 支店往來賬戶   E\ K  
broker 經紀人   HGU?bJ~6o  
brought down 接前   aW52.X z%8  
brought forward 接上頁   1}i&HIr!b  
budget 預算   M"k3zK,  
by-product 副產品   CsJ)Z%4_  
by-product sales 副產品銷售   ?ZSXoy-kr  
capital 股本   SJ1w1^#Pz  
capital income 資本收益   (#!(Q) ]  
capital outlay 資本支出   stf,<W  
capital stock 股本   /%N31  
capital stock certificate 股票   ))%@@l[  
carried down 移後   (#fm (@T  
carried forward 移下頁  

q[PD  
cash 現金   s_S<gR  
cash account 現金賬戶   < fojX\}3  
cash in bank 存銀行現金   BFzcoBu-  
cash on delivery 交貨收款   ak~=[
7Nv  
cash on hand 庫存現金   Z;| 0"K  
cash payment 現金支付   V6DBKq  
cash purchase 現購   m;;0 Cl  
cash sale 現沽   *F26}q  
cashier 出?#123;員   ;'2`M  
cashiers check 本票   3i@ "D  
certificate of deposit 存款單折   7yq7a[Ra  
certificate of indebtedness 借據   >N+bU{s  
certified check 保付支票   dv1x78xG>  
certified public accountant 會計師   el2*\(XT  
charges 費用   }}4sh5z  
charge for remittances 匯水手續費   yFPaWW  
charter 營業執照   Sleu#]-  
chartered accountant 會計師   Gvt;
Q,hH  
chattles 動產   E
I?d(K  
check 支票   )[@YHE5g  
che stub 支票存根   3*X,{%  
closed account 己結清賬戶  
dy2 _@/T7  
closing 結算   }[=xe(4]D  
closing entries 結賬紀錄   UX-_{I QW  
closing stock 期末存貨   . Ce&9l  
closing the book 結賬   J1gEjd  
columnar journal 多欄日記賬   7dM6;`V^  
combination 聯合   /ZIJ<#o[
 
commission 佣金   p]1yd;Jt  
commodity 商品   <WQ<<s@#pb  
common stock 普通股   !]{1h  
company 公司   7\\~xSXh  
compensation 賠償   y(bt56 | z  
compound interest 複利   8xD<A|  
consignee 承銷人   6)uPM"cO  
consignment 寄銷   5vUz  
consignor 寄銷人   Q+u#?['  
consolidated balance sheet 合併資產負債表   n!l./>N  
consolidated profit and loss account 合併損益表   20Cie q  
consolidation 合併   g "K#&  
construction cost 營建成本   !yV,|)y5F  
construction revenue 營建收入   sT[av  
contract 合同   (.@p4q Q-  
control account 統制賬戶   JA SR  
copyright 版權   P*0nT  
corporation 公司   @~!-a s7  
cost 成本   NSxPN:  
cost accounting 成本會計   E.H,1 {  
cost of labour 勞工成本   T~wZ  
cost of production 生產成本   E1{
:z"  
cost of manufacture 製造成本   c5wkzY h  
cost of sales 銷貨成本   Z3abem<Q  
cost price 成本價格   Bah.\ZsYQP  
credit 貸方   f'zU^/$rf  
credit note 收款通知單   I
Qk#  
creditor 債權人   Q~b
M  
crossed check 橫線支票   quCWc2pXX  
current account 往來活期賬戶   aCYm$6LmA  
current asset 流動資產   V~J2s  
current liability 流動負債   NrI5uC7  
current profit and loss 本期損益   C<wj?!v,F[  
debit 借方   lE YT{  
debt 債務   ~f]r>jQM  
debtor 債務人   QNa}M{5>h  
deed 契據   aG8D%i0  
deferred assets 遞延資產   qm'C^X?  
deferred liabilities 遞延負債   jL7MmR#y5"  
delivery 交貨   )-6s7  
delivery expense 送貨費   g+KzlS[6  
delivery order 出貨單   zI2KIXcc  
demand draft 即期匯票   ]"7DV3_  
demand note 即期票據   JV?RgFy  
demurrage charge 延期費   fN"oa>X  
deposit 存款   ?`l=!>C4s  
deposit slip 存款單   "{ry 9?z  
depreciation 折舊   ^ ]6 80h  
direct cost 直接成本   ?CT^Zegmr  
direct labour 直接人工   ~0^,L3M  
director 董事   X!+Mgh6  
discount 折扣   yd2q f  
discount on purchase 進貨折扣   ,~j$rs`Z  
   X%9xuc