[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。   ?S
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acceptance 承兌   aR3jeB,=x  
account 賬戶   M <J X  
accountant 會計員   (km $qX  
accounting 會計   ,X3D<wl  
accounting system 會計制度   {,5.svO  
accounts payable 應付賬款   >8{w0hh;  
accounts receivable 應收賬款   mQ1  
accumulated profits 累積利益   ~9o@
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adjusting entry ?#123;整記錄   C _he=SV  
adjustment ?#123;整   =b*GV6b  
administration expense 管理費用   &Y1h=,KR9  
advances 預付   Fq~Zr;A  
advertising expense 廣告費   =KQIrS:  
agency 代理   ~.x#ic  
agent 代理人   IN3-ZNx  
agreement 契約   k(RKAFjY  
allotments 分配數   $s=` {vv  
allowance 津貼   4J[zNB]  
amalgamation 合併   3M?O(oO  
amortization 攤銷   v\bWQs1  
amortized cost 應攤成本   }J
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annuities 年金   \2+ngq)  
applied cost 已分配成本   (L4llZ;q  
applied expense 已分配費用   6t7FklM%  
applied manufacturing expense 己分配製造費用   rF[-4t %  
apportioned charge 攤派費用   [ p,]/ ^ N  
appreciation 漲價   ??e|ec2%  
article of association 公司章程   #m{(aa9;  
assessment 課稅   (7<G1$:z=  
assets 資產   g~-IT&O  
attorney fee 律師費   G?v<-=I  
audit 審計   '%/=\Q`  
auditor 審計員   3}V (8  
average 平均數   ~m<K5K6 V  
average cost 平均成本   =U~53Tg  
bad debt 壞賬   <LH6my  
balance 餘額   :j~4mb?$  
balance sheet 資產負債表   
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bank account 銀行賬戶   h{"SV*Xpk/  
bank balance 銀行結存   JtSwbdN  
bank charge 銀行手續費   qGN>a[D  
bank deposit 銀行存款   !otseI!!/  
bank discount 銀行貼現   5-0 &`,  
bank draft 銀行匯票   Q'jGNWep  
bank loan 銀行借款   !L;_ f'\)6  
bank overdraft 銀行透支   VTR4uT-  
bankers acceptance 銀行承兌   Cm8h b
  
bankruptcy 破產   P%&|?e~D^  
bearer 持票人   " ]k}V2l  
beneficiary 受益人   *6<4ECa7C  
bequest 遺產   /zh:7N  
bill 票據   g:~q&b[q6  
bill of exchange 匯票   VFawASwQ  
bill of lading 提單   A-m IWTa  
bills discounted 貼現票據   9ec ?L  
bills payable 應付票據   0VQBm^$(  
bills receivable 應收票據   61QA<Wb  
board of directors 董事會   : Nf(:D8  
bonds 債券   4sSw7`  
bonus 紅利   88:YU4:l`N  
book value 賬面價值   m["e7>9G  
bookkeeper 簿記員   bZUw^{~)D  
bookkeeping 簿記   o3Yb2Nw  
branch office general ledger 支店往來賬戶   ,Gbc4x  
broker 經紀人   id+EBVHAd  
brought down 接前   l#]#_  
brought forward 接上頁   /m>SEo\{C  
budget 預算   +68age;dM  
by-product 副產品   6&<QjO  
by-product sales 副產品銷售   A`~?2LH,~F  
capital 股本   I+W,%)vb  
capital income 資本收益   ?z|Bf@TJ[+  
capital outlay 資本支出   1Hhr6T^)  
capital stock 股本   lxZ9y  
capital stock certificate 股票   W,,3@:  
carried down 移後   $s ,g&7*-  
carried forward 移下頁   hFtjw 6  
cash 現金   T1RY1hb|g>  
cash account 現金賬戶   %&H^UxC  
cash in bank 存銀行現金   JXww_e[  
cash on delivery 交貨收款   ^o>WCU=  
cash on hand 庫存現金   mHW%^R=  
cash payment 現金支付   O%bltNEx1  
cash purchase 現購   LZG(T$dI  
cash sale 現沽   ?HOnDw.v1  
cashier 出?#123;員   'S74Ys=-0  
cashiers check 本票   3NZK$d=4  
certificate of deposit 存款單折   8z|]{XW{  
certificate of indebtedness 借據   #D(=[F  
certified check 保付支票   oP
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certified public accountant 會計師   .L^j:2(L  
charges 費用   je#LD  
charge for remittances 匯水手續費   H
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charter 營業執照   -;8a* F  
chartered accountant 會計師   p]~PyzG!  
chattles 動產   -f:PgBj  
check 支票   h7.jWJTo  
che stub 支票存根   /_expSPHl  
closed account 己結清賬戶   l{?9R.L  
closing 結算   QCDica `+*  
closing entries 結賬紀錄   o*d(;  
closing stock 期末存貨   l| \ -d  
closing the book 結賬   Q;y4yJ$wI  
columnar journal 多欄日記賬   wj'fdrY5h  
combination 聯合   E*tT^x)  
commission 佣金   J^DyhCs  
commodity 商品   n/BoK6g  
common stock 普通股   F3q<j$y  
company 公司   >D##94PZ  
compensation 賠償   afaQb  
compound interest 複利   3AP=  
consignee 承銷人   DH$Nz  
consignment 寄銷   Ln+.$ C  
consignor 寄銷人   RxPD44jVA  
consolidated balance sheet 合併資產負債表   6v}q @z  
consolidated profit and loss account 合併損益表   /IX555/dR1  
consolidation 合併   Q>\DM'{:4  
construction cost 營建成本   9P#kV@%(0c  
construction revenue 營建收入   n^55G>"0|  
contract 合同   Z6WNMQ1:  
control account 統制賬戶   M $EHx[*5  
copyright 版權   N`X|z  
corporation 公司   ox.kL  
cost 成本   -!T24/l
 
cost accounting 成本會計   ~EQ# %db  
cost of labour 勞工成本   zw5Ol%JF  
cost of production 生產成本   pfl^GgP#  
cost of manufacture 製造成本   XMI5j7CL  
cost of sales 銷貨成本   xu]Kt+QnSk  
cost price 成本價格   jgEYlZ  
credit 貸方   o?= &kx  
credit note 收款通知單   w!d(NA<|0]  
creditor 債權人   6>&(OV  
crossed check 橫線支票   PRyzvc~  
current account 往來活期賬戶   OYa9f[$  
current asset 流動資產   S5L0[SZ$!  
current liability 流動負債   NVom6K  
current profit and loss 本期損益   siV]NI':|  
debit 借方   v$;URF%^  
debt 債務   a>Aq/=  
debtor 債務人   &(o&Y  
deed 契據   BG4TUt  
deferred assets 遞延資產   d[H`Fe6h  
deferred liabilities 遞延負債   W^;4t3eQf  
delivery 交貨   3RlNEc%)  
delivery expense 送貨費   0E3;f;'X  
delivery order 出貨單   Hy'E
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demand draft 即期匯票   cs:?Wq ^  
demand note 即期票據   931GJA~g  
demurrage charge 延期費   i_!$bk<yo  
deposit 存款   LH@Kn?R6  
deposit slip 存款單   }KftVnD?  
depreciation 折舊   7
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direct cost 直接成本   ]R09-s 0$7  
direct labour 直接人工   9*!*n ~  
director 董事   *xx)j:Sc2  
discount 折扣   NOAz
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discount on purchase 進貨折扣   6pQo_l}  
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