[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。   76rRF   
Z/w "zCd  
acceptance 承兌   |>L|7>J{<d  
account 賬戶   GtSvb6UNn  
accountant 會計員   z9)I@P"  
accounting 會計   F1UTj"
<e  
accounting system 會計制度   ZVX!=3VT  
accounts payable 應付賬款   pXv@QD#!  
accounts receivable 應收賬款   FF7  
accumulated profits 累積利益   l/F'W}  
adjusting entry ?#123;整記錄   9 9S-P}xd  
adjustment ?#123;整   |#_`aT"  
administration expense 管理費用   VQ((c:+!  
advances 預付   pz]#/Ry?  
advertising expense 廣告費   {Mx3G*hr
 
agency 代理   ?,0 5!]  
agent 代理人   kz+OUA@~  
agreement 契約   #Kd^t=k  
allotments 分配數   ^ H )nQ  
allowance 津貼   t
V5Uz&:b  
amalgamation 合併   FSn&N2[D  
amortization 攤銷   R#0Z  
amortized cost 應攤成本   KaGG4?=V  
annuities 年金   g<&n V>wF  
applied cost 已分配成本   BqA  
applied expense 已分配費用   38Bh9>c3  
applied manufacturing expense 己分配製造費用   {D9m>B3"{  
apportioned charge 攤派費用   FG[YH5  
appreciation 漲價   .uGvmD<;x  
article of association 公司章程   GIGC,zP@k  
assessment 課稅   fXJbC+  
assets 資產   }g\1JSJ%H  
attorney fee 律師費   4C
l41a  
audit 審計   q V+gQ  
auditor 審計員   l[D5JnWxt  
average 平均數   d}`Z| ex  
average cost 平均成本   <B%s9Zy  
bad debt 壞賬   ~p0M|  
balance 餘額   |JD"iP:  
balance sheet 資產負債表   jR[3{ Reo  
bank account 銀行賬戶   E,nxv+AQ  
bank balance 銀行結存   ,m)k;co^  
bank charge 銀行手續費   byW9]('e  
bank deposit 銀行存款   a\BV%'Zqg  
bank discount 銀行貼現   ToVi;  
bank draft 銀行匯票   71GyMtX   
bank loan 銀行借款   y$7vJl.uS/  
bank overdraft 銀行透支   3w-0IP]<  
bankers acceptance 銀行承兌   v3`k?jAaI  
bankruptcy 破產   2iJ)K rw  
bearer 持票人   g*& |Eq/  
beneficiary 受益人   7\?
0d!  
bequest 遺產   QxaW
x  
bill 票據   CC<(V{Png  
bill of exchange 匯票   ?Dr K2;q  
bill of lading 提單   RMfKM! vE  
bills discounted 貼現票據   j~Cch%%G  
bills payable 應付票據   n8 dJ6"L<"  
bills receivable 應收票據   #2~-I  
board of directors 董事會   yD-L:)@"  
bonds 債券   Pzl2X@{%  
bonus 紅利   ev}ugRxt|k  
book value 賬面價值   vTdJe  
bookkeeper 簿記員   $k|:V&6SV  
bookkeeping 簿記   K_" denzT+  
branch office general ledger 支店往來賬戶   >&z=ktB  
broker 經紀人   4N- T=Ig  
brought down 接前   T|o ]8z  
brought forward 接上頁   v,VCbmc  
budget 預算   d}Y\;'2,  
by-product 副產品   ~Gz b^  
by-product sales 副產品銷售   = 
@EN]u  
capital 股本   y|7sh  
capital income 資本收益   b,tf]Z-
  
capital outlay 資本支出   abW[ hp  
capital stock 股本   ,L.*95,  
capital stock certificate 股票   pp2,d`01[L  
carried down 移後   ,_N+t:*#0  
carried forward 移下頁   Ddr.kXIpo  
cash 現金   {%"n[DLps  
cash account 現金賬戶   rEF0A&5  
cash in bank 存銀行現金  
1_of;=9V  
cash on delivery 交貨收款   Mkj`  
cash on hand 庫存現金   s6k@WT?"^  
cash payment 現金支付   b5u8j  
cash purchase 現購   U_8 Z&  
cash sale 現沽   *:
+&SxL  
cashier 出?#123;員   %tOGs80_{  
cashiers check 本票   dx&!RK+  
certificate of deposit 存款單折   @X?7a]+;8  
certificate of indebtedness 借據   E0s|eA&  
certified check 保付支票   A%[BCY_  
certified public accountant 會計師   `Nnaw+<]  
charges 費用   4
*D'zJsJ  
charge for remittances 匯水手續費   1LK`
  
charter 營業執照   0'3f^Ajf  
chartered accountant 會計師   ~v$1@DQ}  
chattles 動產   Bo#,)%80  
check 支票   @BfJb[A#  
che stub 支票存根   .S{FEV  
closed account 己結清賬戶   w!j'k|b>  
closing 結算   ]VCVV!G_=n  
closing entries 結賬紀錄   <?>1eU%  
closing stock 期末存貨   O)jpnNz  
closing the book 結賬   @|2L> N  
columnar journal 多欄日記賬   l+vD`aJ3  
combination 聯合   :Rftn6!  
commission 佣金   cS2PrsUx  
commodity 商品   -91*VBrOd  
common stock 普通股   0ap_tCY  
company 公司   $0mR_pA\fW  
compensation 賠償   pK|~G."6e  
compound interest 複利   k Xg&}n 7  
consignee 承銷人   \`:nmFO(9  
consignment 寄銷   &}y?Lt  
consignor 寄銷人   +v.<Fw2k#  
consolidated balance sheet 合併資產負債表   9 zL(PkC%\  
consolidated profit and loss account 合併損益表   P2!+Z
J&  
consolidation 合併   ;}dvc7  
construction cost 營建成本   x<'<E@jpU;  
construction revenue 營建收入   z8@[]6cW  
contract 合同   v:1DNR4  
control account 統制賬戶   4F`&W*x  
copyright 版權   D^Gs_z$['  
corporation 公司   T
2ZB(B D  
cost 成本   +L,V_z  
cost accounting 成本會計   tgVMgu  
cost of labour 勞工成本   bl3?C  
cost of production 生產成本   ;xl0J*r  
cost of manufacture 製造成本   E~y(@72)  
cost of sales 銷貨成本   H,3WdSL`K  
cost price 成本價格   ,6 IKkyD  
credit 貸方   E Xxv  
credit note 收款通知單   WbWEgd%8.  
creditor 債權人   QG=K^
g  
crossed check 橫線支票   YZk.{#^c  
current account 往來活期賬戶   LG+2?+tE"  
current asset 流動資產   }|OwUdE!R9  
current liability 流動負債   ,gdud[&|;  
current profit and loss 本期損益   (uVL!%61k  
debit 借方   {ew; /;  
debt 債務   S?[@/35)  
debtor 債務人   k.ttrKy<q/  
deed 契據   jc bq #  
deferred assets 遞延資產   zMXQfR  
deferred liabilities 遞延負債   ~+ )>D7  
delivery 交貨   VTwDa*]AhB  
delivery expense 送貨費   B2,c_[UZ.  
delivery order 出貨單   >i_ #q$o  
demand draft 即期匯票   @GWJq 3e  
demand note 即期票據   %XBMi~  
demurrage charge 延期費   ^~;"$=Wf  
deposit 存款   ictV7)  
deposit slip 存款單   .|e8v _2J  
depreciation 折舊   =z!^OT6eb  
direct cost 直接成本   ueyQ&+6r  
direct labour 直接人工   I<rT\':
9  
director 董事   jx{wOb~oO)  
discount 折扣   ri%j*Kn  
discount on purchase 進貨折扣   X`fb\}~R(  
   5HaI$>h6