[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_uBLi  
g0[<9.ke  
acceptance 承兌   fwz5{>ON
]  
account 賬戶   O#<|[Dzw  
accountant 會計員   w0F:%:
/  
accounting 會計   T=iZ9w  
accounting system 會計制度   VhJyWH%(  
accounts payable 應付賬款   @8}-0c  
accounts receivable 應收賬款   MV:<w3!  
accumulated profits 累積利益   "1=.5:y
G  
adjusting entry ?#123;整記錄   IDL^0:eg<.  
adjustment ?#123;整   @p?b"?QaB  
administration expense 管理費用   F5om-tzy  
advances 預付   :d:|7hlNQ  
advertising expense 廣告費   &z1|  
agency 代理   o %9Ua9|RR  
agent 代理人   3tx0y
 
agreement 契約   c+YYM :S  
allotments 分配數   o>QFdx  
allowance 津貼   N23+1h  
amalgamation 合併   X8NO;w@z#  
amortization 攤銷    pfT`WT  
amortized cost 應攤成本   fS'k;r*r  
annuities 年金   ~Iu21Q(*  
applied cost 已分配成本   ?3KR(6D  
applied expense 已分配費用   %s&E-*X  
applied manufacturing expense 己分配製造費用   Q:Nwy(,I  
apportioned charge 攤派費用   8kn]_6:3i  
appreciation 漲價   nOL 25Y:  
article of association 公司章程   ft.}$8vIT  
assessment 課稅   -sG WSC  
assets 資產   <LOx.}fv  
attorney fee 律師費   2rE~V.)%  
audit 審計   bo?3E +B  
auditor 審計員   _sCJ3ZJ  
average 平均數   is_dPc  
average cost 平均成本   0wa!pE"  
bad debt 壞賬   (tz_D7c$F  
balance 餘額   UVQa af  
balance sheet 資產負債表   +X|m>9  
bank account 銀行賬戶   DFZ:.6p  
bank balance 銀行結存   Bb2r95h}^  
bank charge 銀行手續費   \p =W4W/  
bank deposit 銀行存款   JCU3\39}  
bank discount 銀行貼現   e*'|iuDrY  
bank draft 銀行匯票   Z2pN<S{5  
bank loan 銀行借款   [?K\ %]  
bank overdraft 銀行透支   Bafz&#;Q'  
bankers acceptance 銀行承兌  
M&BM,~  
bankruptcy 破產   spoWdRM2  
bearer 持票人   Eg-Mm4o  
beneficiary 受益人   &j
~|3  
bequest 遺產   "3>*i!i  
bill 票據   B$[%pm`'2  
bill of exchange 匯票   lXL7q?,9  
bill of lading 提單   [C~)&2wh>  
bills discounted 貼現票據   *~lg U4  
bills payable 應付票據   r{N{!"G  
bills receivable 應收票據   Hr8$1I$=  
board of directors 董事會    lN`_0  
bonds 債券   9'*ZEl^?D  
bonus 紅利   '2qxcco  
book value 賬面價值   [E :`jY  
bookkeeper 簿記員   {-7yZ]OO$  
bookkeeping 簿記   pGcx jm  
branch office general ledger 支店往來賬戶   aSj1P/A  
broker 經紀人   ?GD?J(S  
brought down 接前   meVVRFQ2+  
brought forward 接上頁   !O-_
Dp\#  
budget 預算   n4_:#L?  
by-product 副產品   36A.h,~  
by-product sales 副產品銷售   H6 f; BS  
capital 股本   P@S;>t{TD  
capital income 資本收益   SAo
\H  
capital outlay 資本支出   r(2'0JQ  
capital stock 股本   f[I'
j0H%  
capital stock certificate 股票   /5'<w(  
carried down 移後   &)f++(i  
carried forward 移下頁   i7!mMO8]  
cash 現金   "i<3}6/*  
cash account 現金賬戶   )s7Tv#[  
cash in bank 存銀行現金   @
7Rt[2"e  
cash on delivery 交貨收款   { )GE
gC  
cash on hand 庫存現金   {s^ryv_}  
cash payment 現金支付   6UAxl3-\  
cash purchase 現購   <{xAvN(:  
cash sale 現沽   }ok nB  
cashier 出?#123;員   VOK$;s'9}  
cashiers check 本票   w wRT$-!  
certificate of deposit 存款單折   ?OYwM?Uf  
certificate of indebtedness 借據   hv8[_p`>  
certified check 保付支票   n; '~"AG)  
certified public accountant 會計師   ~Z/`W`  
charges 費用   [tf^i:2  
charge for remittances 匯水手續費   uV$d7(N}"  
charter 營業執照   88=FPEU  
chartered accountant 會計師   ysT!^-&p  
chattles 動產   LY cSMuJ  
check 支票   .q[sk  
che stub 支票存根   h/bYtE  
closed account 己結清賬戶   1eyyu!
  
closing 結算   |b@A:8ss  
closing entries 結賬紀錄   k@)m-K  
closing stock 期末存貨   ez:o9)N4  
closing the book 結賬   h|uP=0   
columnar journal 多欄日記賬   vKO n7  
combination 聯合   o[r6sz:  
commission 佣金   w,#W&>+&  
commodity 商品   w58 QX/XG  
common stock 普通股   whZ],R*u  
company 公司  
&OR*r7*Z  
compensation 賠償   =ZIFS  
compound interest 複利   1Kf t?g  
consignee 承銷人   $>s@T(  
consignment 寄銷   )jn|+M  
consignor 寄銷人   H7H'0C  
consolidated balance sheet 合併資產負債表   8n,i5>!d  
consolidated profit and loss account 合併損益表   k'xnl"q  
consolidation 合併   }$Q+x'  
construction cost 營建成本   mdoy1a  
construction revenue 營建收入   7"Zr:|$U  
contract 合同   N`Zm[Sv7  
control account 統制賬戶   ]j}zN2[A  
copyright 版權   O_FT@bo\  
corporation 公司   |&o1i~Y  
cost 成本   @|j`I1r.A  
cost accounting 成本會計   Cc1sZWvz  
cost of labour 勞工成本   +pnT6k
U|  
cost of production 生產成本   {o*ziZh
 
cost of manufacture 製造成本   .1t$(]CyC  
cost of sales 銷貨成本   u> %r(  
cost price 成本價格   Y L;ZZ2A  
credit 貸方   (t&P.N/  
credit note 收款通知單   (|I0C 'Ki  
creditor 債權人   w(k7nGU]  
crossed check 橫線支票   k&n7_[]n  
current account 往來活期賬戶   [f:>tRdH  
current asset 流動資產   *$1*\oCtz  
current liability 流動負債   VVYQIR]!yk  
current profit and loss 本期損益   s^AQJ{X  
debit 借方   [t: =%&B  
debt 債務   Z5bmqhDo[  
debtor 債務人   )tz8(S  
deed 契據   `g6Z
hG:W  
deferred assets 遞延資產   +0^N#0)  
deferred liabilities 遞延負債   Yc"G="XP;  
delivery 交貨   Njc3X@4=  
delivery expense 送貨費   RIC'JLWQ  
delivery order 出貨單   oYup*@t  
demand draft 即期匯票   g5 M-Vu  
demand note 即期票據   o//N"S.)  
demurrage charge 延期費   dWg$yH  
deposit 存款   &pZ]F=.r+  
deposit slip 存款單   !:c7I@  
depreciation 折舊   V<\:iNXX{  
direct cost 直接成本  
8Nd +  
direct labour 直接人工   "@$o'rfT  
director 董事   VrQw;-rQ  
discount 折扣   8T&m{s  
discount on purchase 進貨折扣   e1[kgp   
   %UV_ 3