[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。   dY{qdQQ}  
EQtYb"_  
acceptance 承兌   k:F{U^!p|  
account 賬戶   _lDNYpv  
accountant 會計員   K&VMhMVb  
accounting 會計   ^[&,MQU{7  
accounting system 會計制度   Pcjrv:0$  
accounts payable 應付賬款   R`J .vMT  
accounts receivable 應收賬款   G0A\"2U  
accumulated profits 累積利益   Dz&,g+>$J  
adjusting entry ?#123;整記錄   8VtRRtl  
adjustment ?#123;整   7|xu)zYB  
administration expense 管理費用   =9h!K:,k  
advances 預付   Y(u`K=*  
advertising expense 廣告費   u9m ~1\R*  
agency 代理   .}5qi;CA  
agent 代理人   aoQ$"PF9  
agreement 契約   &hUEOif  
allotments 分配數   (tyky&$!  
allowance 津貼   w^9< I]  
amalgamation 合併   {FX]1:  
amortization 攤銷   Z~w2m6;s  
amortized cost 應攤成本   aL*}@|JL"  
annuities 年金   R^mkQb>m.  
applied cost 已分配成本   8|(],NyEJ  
applied expense 已分配費用   0(>3L:  
applied manufacturing expense 己分配製造費用   ({zWyl  
apportioned charge 攤派費用   on;>iKta9  
appreciation 漲價   *aJO5&w<T  
article of association 公司章程   SOZs!9oi  
assessment 課稅   JZK93R  
assets 資產   ;b(ww{&  
attorney fee 律師費   2Opk RFFa  
audit 審計   _K&Hiz/'  
auditor 審計員   s(?%A  
average 平均數   mo+!79&  
average cost 平均成本   [mQdc?n\  
bad debt 壞賬   PCHKH  
balance 餘額   ftKL#9,s(  
balance sheet 資產負債表   S.{   
bank account 銀行賬戶   =XtQ\$Pax  
bank balance 銀行結存   'N^*,  
bank charge 銀行手續費   M.xZU\'ty  
bank deposit 銀行存款   =~"X/>'  
bank discount 銀行貼現   9Z }<H/q  
bank draft 銀行匯票   QJ(5o7Tfn  
bank loan 銀行借款   E%(s=YhW  
bank overdraft 銀行透支   ]28j$)6  
bankers acceptance 銀行承兌  
PD^G$LT  
bankruptcy 破產   `x=$n5=8  
bearer 持票人   r{B28'f[  
beneficiary 受益人   9]{va"pe7  
bequest 遺產   Z\]{{;%4b7  
bill 票據   *dxm|F98  
bill of exchange 匯票   [2YPV\=  
bill of lading 提單   <W>A }}q  
bills discounted 貼現票據   &4+|{Zx0  
bills payable 應付票據   '9=b@SaAj  
bills receivable 應收票據   & Zn`2%  
board of directors 董事會    WzoI0E`  
bonds 債券   Faa>bc~E  
bonus 紅利   Aix6O=K6  
book value 賬面價值   //;(KmU9  
bookkeeper 簿記員   "GR*d{  
bookkeeping 簿記   yXoNfsv  
branch office general ledger 支店往來賬戶   j!y9E~Zz  
broker 經紀人   [& Z- *a  
brought down 接前   Ao
rY#oq  
brought forward 接上頁   #0vda'q=j  
budget 預算   j RcE241  
by-product 副產品   U[|5:qWs
 
by-product sales 副產品銷售   M^Y[Y@U
=p  
capital 股本   o &&`_"18  
capital income 資本收益   wViTMlq  
capital outlay 資本支出   Ov<c1y;f  
capital stock 股本   sQj]#/yK:  
capital stock certificate 股票   FZO&r60$E  
carried down 移後   E N%{ $  
carried forward 移下頁   G<=I\T'g;  
cash 現金   t0jE\6r  
cash account 現金賬戶   j dLu\=@z  
cash in bank 存銀行現金   Pc=ei  
cash on delivery 交貨收款   :o~'\:/  
cash on hand 庫存現金   Nf<f}`  
cash payment 現金支付   5'eBeNxM  
cash purchase 現購   /8Y8-&K0  
cash sale 現沽    
?O+.  
cashier 出?#123;員   deArH5&!  
cashiers check 本票   TIZ2'q5wg  
certificate of deposit 存款單折   )c&ya|h  
certificate of indebtedness 借據   }<X*:%#b  
certified check 保付支票   [5p3:D  
certified public accountant 會計師   Xz^k.4 Y{4  
charges 費用  
YPGzI]\  
charge for remittances 匯水手續費   /FE+WA}r  
charter 營業執照   U3z23LgA  
chartered accountant 會計師   QNINn>2  
chattles 動產   }nX0h6+1  
check 支票   Pj]^p{>  
che stub 支票存根   2
oEuqHL  
closed account 己結清賬戶   <W!nlh  
closing 結算   v@
OELJX  
closing entries 結賬紀錄   Z^2SG
_pD  
closing stock 期末存貨   ?4U4o<   
closing the book 結賬   g_
IcF><F  
columnar journal 多欄日記賬   N2U&TCc  
combination 聯合   ;l_b.z0^6  
commission 佣金   0RtZTCGO  
commodity 商品   \XmplG:  
common stock 普通股   JZ`SV}\`  
company 公司   $.pCoS]i  
compensation 賠償   n}F$kyI  
compound interest 複利   u9|Eos i  
consignee 承銷人   vT0Op e6m  
consignment 寄銷   >oWP
wXA  
consignor 寄銷人   jvsSP?]n  
consolidated balance sheet 合併資產負債表   L=qhb;  
consolidated profit and loss account 合併損益表   ;
$6L_C4B  
consolidation 合併   lY"l6 .c  
construction cost 營建成本   p?>J 86%[  
construction revenue 營建收入   lAM)X&}0  
contract 合同  
K"XwSZ/  
control account 統制賬戶   F?R6zvive  
copyright 版權   -rI7ihr*  
corporation 公司   fsPNxy"_  
cost 成本   6]%=q)oL[  
cost accounting 成本會計   r<1W.xd":  
cost of labour 勞工成本   Bo8f52|  
cost of production 生產成本   `Wjq$*  
cost of manufacture 製造成本   <Tjhj*  
cost of sales 銷貨成本   -s2)!Iko&  
cost price 成本價格   ?]Hs~n-  
credit 貸方   )cRHt:  
credit note 收款通知單   r3U7`P   
creditor 債權人   Y\_mqd  
crossed check 橫線支票  
[&*irk  
current account 往來活期賬戶   NR(rr.  
current asset 流動資產   qjkWCLOd  
current liability 流動負債   jZqa+nG51  
current profit and loss 本期損益   NAE|iyw  
debit 借方   SaF0JPm4z  
debt 債務   8A]8yX =  
debtor 債務人   @w==*.x  
deed 契據   :KvZP:T  
deferred assets 遞延資產   D9NRM;v  
deferred liabilities 遞延負債   9NVtvBA  
delivery 交貨   .Qn
#wub  
delivery expense 送貨費   y~#5!:Be  
delivery order 出貨單   }0E@eL  
demand draft 即期匯票   uc!6?+0h  
demand note 即期票據   *8a[M{-
X  
demurrage charge 延期費   eyDI>7W  
deposit 存款   c/bT5TIEWs  
deposit slip 存款單   6zU0 8z0-  
depreciation 折舊   ;:[P/eg  
direct cost 直接成本   vFJ4`Gjw(  
direct labour 直接人工   "7+^`?  
director 董事   [7DU0Xg7  
discount 折扣   _?{KTgJG  
discount on purchase 進貨折扣   M_E$w $l2<  
   teDRX13=;