[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。   &{uj3s&C   
5mYX#//:  
acceptance 承兌   l3O!{&~K  
account 賬戶   }83a^E9L  
accountant 會計員   z*FCd6X  
accounting 會計   A 6IrA/b  
accounting system 會計制度   rn9n_)  
accounts payable 應付賬款   Z)^1~
!w0  
accounts receivable 應收賬款   "!w#E6gU  
accumulated profits 累積利益   
3HEm-pok  
adjusting entry ?#123;整記錄   J_S8=`f%  
adjustment ?#123;整   ?XIB\7 }  
administration expense 管理費用   X;&
Iu{&=  
advances 預付   6|G&d>G$_  
advertising expense 廣告費   iLC.?v2=  
agency 代理   NxW Dw  
agent 代理人   -Is;cbfLj/  
agreement 契約   zo| '  
allotments 分配數   !7hjA=0  
allowance 津貼   \5iMr[s  
amalgamation 合併   |ns B'Q  
amortization 攤銷   YT`,f*t  
amortized cost 應攤成本   5(=5GkE)>  
annuities 年金   NHL9qL"qk  
applied cost 已分配成本   @u @~gEt  
applied expense 已分配費用   MO>9A,&f  
applied manufacturing expense 己分配製造費用   *671MJ9  
apportioned charge 攤派費用   q S qS@+p  
appreciation 漲價   g2;lEW  
article of association 公司章程   #soV'SFG  
assessment 課稅   hGy[L3{  
assets 資產   Kcvst C`  
attorney fee 律師費   ?Xl;>}zj  
audit 審計   abD@0zr  
auditor 審計員   lz7?Z  
average 平均數   TtQ'I}7q  
average cost 平均成本   @xXVJWEU:  
bad debt 壞賬   /rIyW?& f  
balance 餘額   0,/I2!dF?  
balance sheet 資產負債表   ZfMs6`Wv 1  
bank account 銀行賬戶   vc0LV'lmg  
bank balance 銀行結存   4iI4+  
bank charge 銀行手續費   V1&qgAy~  
bank deposit 銀行存款   ?o6X_UxW!  
bank discount 銀行貼現   @V&c=8)8  
bank draft 銀行匯票   V,h}l"  
bank loan 銀行借款   M ui\E  
bank overdraft 銀行透支   02_+{vk!  
bankers acceptance 銀行承兌   Qhq' %LR  
bankruptcy 破產   z"97AXu  
bearer 持票人   ,v%'2[}  
beneficiary 受益人   uOO\!Hqq  
bequest 遺產   2 EWXr+IU.  
bill 票據   L^jjf8_  
bill of exchange 匯票   AP1&TQ,&  
bill of lading 提單   =%B5TBG  
bills discounted 貼現票據   'u:
-~nSX)  
bills payable 應付票據   /%mT2  
bills receivable 應收票據   -VeCX]  
board of directors 董事會   .* )e24`  
bonds 債券   oY4^CGk=  
bonus 紅利   ,$} xPC  
book value 賬面價值   .ht-*  
bookkeeper 簿記員   0|Xz -Y  
bookkeeping 簿記   s&hr$`V4  
branch office general ledger 支店往來賬戶   rz0)S py6  
broker 經紀人   kH
5D%`Kw  
brought down 接前   )n]"~I^  
brought forward 接上頁   >J5C.hx  
budget 預算   (3"N~\9m  
by-product 副產品   $nb.[si\  
by-product sales 副產品銷售   wF X9F3m  
capital 股本   $g^D1zkuDT  
capital income 資本收益   Pa6pq;4St  
capital outlay 資本支出   /5<=m:  
capital stock 股本   E.Q]X]q  
capital stock certificate 股票   ^v`naA(  
carried down 移後   CLTkyS)C  
carried forward 移下頁   z %Bzf~N9  
cash 現金   au04F]-|j8  
cash account 現金賬戶   d:kn%L6k_  
cash in bank 存銀行現金   "M , 1ElQ  
cash on delivery 交貨收款   &JXb) W  
cash on hand 庫存現金   64mg:ed&  
cash payment 現金支付   f4 qVUU  
cash purchase 現購   8
qqN0"{,  
cash sale 現沽   H %c6I  
cashier 出?#123;員   *E *oWb]H  
cashiers check 本票   _1NK9dp:  
certificate of deposit 存款單折   xbBqR_H_  
certificate of indebtedness 借據   l>MDCqV  
certified check 保付支票   :\vs kk),  
certified public accountant 會計師   qVKdc*R-  
charges 費用   qm3H/cC9+  
charge for remittances 匯水手續費   >MGWN  
charter 營業執照   d=n@#|3  
chartered accountant 會計師   ^$50[  
chattles 動產   z)S6f79`Q  
check 支票   )q[P&f(h  
che stub 支票存根   .%s U)$bH  
closed account 己結清賬戶   @ zC6
`  
closing 結算   tEL9hZzI  
closing entries 結賬紀錄   f-G)pHm  
closing stock 期末存貨   4 sax  
closing the book 結賬   s(nT7x+W  
columnar journal 多欄日記賬   )Xh}N  
combination 聯合   J09jBQ]R  
commission 佣金   Km;}xke6  
commodity 商品   |DV?5>>  
common stock 普通股   fO$){(]^  
company 公司   {G Jl<G1  
compensation 賠償   {BmqUoZrC  
compound interest 複利   `XhH{*Q"X  
consignee 承銷人   8ix_<$
%
 
consignment 寄銷   v!8=B21  
consignor 寄銷人   P+0'
^:J  
consolidated balance sheet 合併資產負債表   ]bJz-6u#:  
consolidated profit and loss account 合併損益表   rNR7}o~qo  
consolidation 合併   F?|Efpzow?  
construction cost 營建成本   Oj;*Gi9E  
construction revenue 營建收入   f4h~c  
contract 合同   <@<bX  
control account 統制賬戶   HiA E9  
copyright 版權   g5|~i{"0  
corporation 公司   dgjK\pH`h  
cost 成本   )"S%'myj  
cost accounting 成本會計   Ln4]uqMG.  
cost of labour 勞工成本   lcie6'<  
cost of production 生產成本   ZQ]qJDk  
cost of manufacture 製造成本   :YI5O/gsk?  
cost of sales 銷貨成本   9F>`M  
cost price 成本價格   b)<
WC$"  
credit 貸方   N<9 c/V  
credit note 收款通知單   Y {^*y  
creditor 債權人   Qds<j{2  
crossed check 橫線支票   ->rqr#  
current account 往來活期賬戶   ? `p/jA  
current asset 流動資產   ^Hv&{r77  
current liability 流動負債   n@8Y6+7i  
current profit and loss 本期損益   Cgx:6TRS  
debit 借方   (N}-]%#  
debt 債務   hBjU(}\3  
debtor 債務人   t,?,T~#9  
deed 契據   [( heE  
deferred assets 遞延資產   o]q ~sJVk6  
deferred liabilities 遞延負債   NX&dJ 6a  
delivery 交貨   P |tyyjO  
delivery expense 送貨費   )&@YRT\c?8  
delivery order 出貨單   hSm?Z!+  
demand draft 即期匯票   w$:\!FImx  
demand note 即期票據   C2}y#AI  
demurrage charge 延期費   2iG+Ek-?"  
deposit 存款   
-G.N   
deposit slip 存款單   k( :Bl  
depreciation 折舊   cXPpxRXBD  
direct cost 直接成本   L5bq\  
direct labour 直接人工   V: D;?$Jl  
director 董事   pUHgjwT'U  
discount 折扣   KL'1)G"OH  
discount on purchase 進貨折扣   $@L;j  
   9"S2KT@8