[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。   Pu}PE-b  
}<q =Zq+  
acceptance 承兌   w69G6G(  
account 賬戶   .p'\@ @o5  
accountant 會計員   R+Rb[,m  
accounting 會計   xw3A|Aj?r  
accounting system 會計制度   6W'2w?qj?4  
accounts payable 應付賬款   hOe$h,E']  
accounts receivable 應收賬款   !/Wv\qm  
accumulated profits 累積利益   }b>e lz  
adjusting entry ?#123;整記錄   ^3nB2G.ax  
adjustment ?#123;整   { /XU[rn  
administration expense 管理費用   u73/#!(1=H  
advances 預付   h=_h,?_  
advertising expense 廣告費   u]<`y6=&C  
agency 代理   [[
Usrb f  
agent 代理人   c#pVN](?  
agreement 契約   30h1)nQ$h}  
allotments 分配數   P#2;1ki>  
allowance 津貼   >H?~2O  
amalgamation 合併   4OdK@+-8U  
amortization 攤銷   HgRfMiC  
amortized cost 應攤成本   :LB< z#M  
annuities 年金   WhL1OG  
applied cost 已分配成本   leEzfbb{'.  
applied expense 已分配費用   cx4'rK.  
applied manufacturing expense 己分配製造費用   eS"sd^;R  
apportioned charge 攤派費用   s`,.&  
appreciation 漲價   (<#Ns W!z  
article of association 公司章程   "Oy&6rrr  
assessment 課稅   =_d-MJy~6  
assets 資產   !7anJl
  
attorney fee 律師費   =Y5*J#  
audit 審計   +,}C
uF  
auditor 審計員   g$S<_$Iey  
average 平均數   kN$L8U8f  
average cost 平均成本   'p(I!]"uo  
bad debt 壞賬   1H,hw  
balance 餘額   umc\x"i%  
balance sheet 資產負債表   0}aw9g  
bank account 銀行賬戶   Q"H1(kG|  
bank balance 銀行結存   +yu^Z*_  
bank charge 銀行手續費   f%Bmx{Ttq  
bank deposit 銀行存款   (?zZvW8  
bank discount 銀行貼現  
LQP4#7  
bank draft 銀行匯票   6b#J!:?  
bank loan 銀行借款  
>5-]Ur~  
bank overdraft 銀行透支   "G!V?~;  
bankers acceptance 銀行承兌   
qbdv  
bankruptcy 破產   pmi`Er  
bearer 持票人   4kQL\Ld#E%  
beneficiary 受益人   eVy\)dCsU  
bequest 遺產   W>]=0u4  
bill 票據   }g[(h=Qi  
bill of exchange 匯票   'D;'Pr]  
bill of lading 提單   @g'SH:}  
bills discounted 貼現票據   a0x/?)DO  
bills payable 應付票據   cc$+"7/J^c  
bills receivable 應收票據   kzb1iBe 6m  
board of directors 董事會   %O3 r>o=  
bonds 債券   ^!>o5Y)  
bonus 紅利   Qw
s#v}x
F  
book value 賬面價值   c6)q(zz  
bookkeeper 簿記員   K.jm>]'z4;  
bookkeeping 簿記   kzLtI w&.  
branch office general ledger 支店往來賬戶   lGP'OY"Q  
broker 經紀人   =24<d!R  
brought down 接前   +Udlt)H  
brought forward 接上頁   /h'b,iYVV  
budget 預算   g:nU&-x#R  
by-product 副產品   (eAh8^)  
by-product sales 副產品銷售   6?c(ueiL[  
capital 股本   I|?Z.!I|  
capital income 資本收益   :V#W y  
capital outlay 資本支出   <U]#722  
capital stock 股本   -!]dU`:(X  
capital stock certificate 股票   $?u ^hMU=  
carried down 移後   (PN!k0Y  
carried forward 移下頁   slKL(-D{  
cash 現金   !]k$a  
cash account 現金賬戶   N;6WfdA-  
cash in bank 存銀行現金   OVm $  
cash on delivery 交貨收款   hol54)7$3:  
cash on hand 庫存現金   =1"8
ua  
cash payment 現金支付   GlVD!0  
cash purchase 現購   i XI:yE;  
cash sale 現沽   3q.O^`y FU  
cashier 出?#123;員   \'40u|f  
cashiers check 本票   Y +tXWN"8  
certificate of deposit 存款單折   O2Mo ~}  
certificate of indebtedness 借據   ^KJIT3J(#  
certified check 保付支票   O5Xu(q5+  
certified public accountant 會計師   vWwnC)5  
charges 費用   'L2M W  
charge for remittances 匯水手續費   3J{`]v5`  
charter 營業執照   {>cO&eiCt  
chartered accountant 會計師   mSzBNvci  
chattles 動產   SUINV_>7  
check 支票   Y (x_bJ  
che stub 支票存根   
9 
[v=`  
closed account 己結清賬戶   =dx!R , Bw  
closing 結算   t.$3?"60~  
closing entries 結賬紀錄   n1m[7s.[&  
closing stock 期末存貨   hEi]-N\X  
closing the book 結賬   ']Gqa$(YC  
columnar journal 多欄日記賬   $,v '>  
combination 聯合   7yD=~l\Bbs  
commission 佣金   n0F.Um  
commodity 商品   )uC],CbW{  
common stock 普通股   !O6e,l  
company 公司   nDuf<mw  
compensation 賠償   J(JsfU4  
compound interest 複利   )Fx
"S.Ok  
consignee 承銷人   p4Cw#)BaS  
consignment 寄銷   ^u& oS1U  
consignor 寄銷人   ,A`d!{]5  
consolidated balance sheet 合併資產負債表   {STOWuY  
consolidated profit and loss account 合併損益表   0]4kR8R3[  
consolidation 合併   qYR $
5  
construction cost 營建成本   }IO<Dq=[  
construction revenue 營建收入   k"D6Vyy`  
contract 合同   h6<abT@I  
control account 統制賬戶   n|2`y?  
copyright 版權   m^0r9y
,  
corporation 公司   lffp\v{w  
cost 成本   2+zE|I.  
cost accounting 成本會計   <_$]!Z6UR  
cost of labour 勞工成本   QEKSbxL\W  
cost of production 生產成本   d0Xb?- }3M  
cost of manufacture 製造成本   tvXoF;Yq  
cost of sales 銷貨成本   nwswy]e8/  
cost price 成本價格   }P(RGKQZ"  
credit 貸方   b&[9m\AX`  
credit note 收款通知單   ~\kJir  
creditor 債權人   %E#OUo[y/  
crossed check 橫線支票   CF"$&+s9  
current account 往來活期賬戶   9qN4f8R  
current asset 流動資產   A<P3X/i  
current liability 流動負債   E .^5N~.  
current profit and loss 本期損益   x2x)y08  
debit 借方   w}No ^.I*4  
debt 債務   xxkUu6x#  
debtor 債務人   JLUG=x(dA  
deed 契據   U"$Q$ OFs  
deferred assets 遞延資產   W9n0Jv  
deferred liabilities 遞延負債   @)s;u}H  
delivery 交貨   $* 1?"$LN  
delivery expense 送貨費   &7z79#1NS  
delivery order 出貨單   IN=pki|.  
demand draft 即期匯票   pm$2*!1F(  
demand note 即期票據   &7Frg`B&:  
demurrage charge 延期費   e~R; 2bk  
deposit 存款   3D_Ky Z~M+  
deposit slip 存款單   J$6h%Eyo  
depreciation 折舊   w}+#w8hu  
direct cost 直接成本   <i{O\K]9  
direct labour 直接人工   *uHL'Pe;m  
director 董事   b~DtaGh  
discount 折扣   \{r-e  
discount on purchase 進貨折扣   'F%4[3a$\n  
   n,sf$9"