[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。   Y"x9B%e  
P|>pm]>C  
acceptance 承兌   KfSI6 Y_  
account 賬戶   jJ}3WJ  
accountant 會計員   Y[hTO.LF  
accounting 會計   Y5 B Wg  
accounting system 會計制度   CSUXa8u7  
accounts payable 應付賬款   (iwZs:k-  
accounts receivable 應收賬款   'Mfn:n+  
accumulated profits 累積利益   Fp_?1y  
adjusting entry ?#123;整記錄   qqmhh_[T  
adjustment ?#123;整   <vMdfw"(  
administration expense 管理費用   ?k5m1,fHW  
advances 預付   $IM}d"/9  
advertising expense 廣告費   /M}jF*5N  
agency 代理   BrWo/1b  
agent 代理人   q;W(;B  
agreement 契約   &!@7+'])  
allotments 分配數   5gdsV4DH$  
allowance 津貼   dB{VY+!  
amalgamation 合併   rq[+p  
amortization 攤銷   &YSjwRr  
amortized cost 應攤成本   4x`.nql  
annuities 年金   e^N6h3WF  
applied cost 已分配成本   9Y6Ear .W  
applied expense 已分配費用   ?)8OC(B8q  
applied manufacturing expense 己分配製造費用   Pjs L{,
 
apportioned charge 攤派費用   R\^n2gK  
appreciation 漲價   ]M:=\h,t>  
article of association 公司章程   p41TSALq  
assessment 課稅   'b?Px}  
assets 資產   h{J=Rq  
attorney fee 律師費   ^an3&  
audit 審計   }i)^?@  
auditor 審計員   qu}&4_`%:V  
average 平均數   i9QL}d  
average cost 平均成本   g RX`61  
bad debt 壞賬   bv%A;  
balance 餘額   # QWG5  
balance sheet 資產負債表   LD.^.4{c:  
bank account 銀行賬戶   LW"p/`#<  
bank balance 銀行結存   U2lDTRt  
bank charge 銀行手續費   Tlz $LI  
bank deposit 銀行存款   M%\=Fb  
bank discount 銀行貼現   ^lt;K{  
bank draft 銀行匯票   SR+<v=i  
bank loan 銀行借款   ls^|j%$J  
bank overdraft 銀行透支   6 4fB$  
bankers acceptance 銀行承兌   'Q^P#<<  
bankruptcy 破產   X-Yy1"6m1  
bearer 持票人   Y$@?Y/rhR  
beneficiary 受益人   xu]>TC1  
bequest 遺產   |i}5vT78  
bill 票據   I3#h  
bill of exchange 匯票   fsA
-}Qc  
bill of lading 提單   gz,x6mnQ  
bills discounted 貼現票據   |JR;E
$  
bills payable 應付票據   *c0\<BI  
bills receivable 應收票據   Jd P[ cN  
board of directors 董事會   /+11`B0
9  
bonds 債券   %  T2C0P  
bonus 紅利   cAL*Md8+  
book value 賬面價值   5Tb3Yy< .  
bookkeeper 簿記員   'ot,6@~x>  
bookkeeping 簿記   w b@Zna  
branch office general ledger 支店往來賬戶   T!iRg=<bz  
broker 經紀人   2I!L+j_  
brought down 接前   Tej&1'G  
brought forward 接上頁   o#X=1us  
budget 預算   pejG%pJ  
by-product 副產品   bnm3 cR:h"  
by-product sales 副產品銷售   tH}$j  
capital 股本   `:4\RcTb/  
capital income 資本收益   '&|]tu:q  
capital outlay 資本支出   ~&UfnO  
capital stock 股本   GWQ_X9+q  
capital stock certificate 股票   AXQG  
carried down 移後   F1q a`j^'  
carried forward 移下頁   _6"YWR  
cash 現金   8.g(&F  
cash account 現金賬戶   hPM:=@N$  
cash in bank 存銀行現金   ;)SWUXa;{  
cash on delivery 交貨收款   R3[H#*gF<  
cash on hand 庫存現金   ,pg\5b  
cash payment 現金支付   PCx] >&  
cash purchase 現購   ?)60JWOJ1  
cash sale 現沽   opQdym  
cashier 出?#123;員   .;:jGe(  
cashiers check 本票   *1>zE>
nlP  
certificate of deposit 存款單折   #U=}Pv~wM  
certificate of indebtedness 借據   _F"o0K!u  
certified check 保付支票   1Ar6hA  
certified public accountant 會計師   kJOSGrg  
charges 費用   uPp9
UW  
charge for remittances 匯水手續費   2".^Ma^D!  
charter 營業執照   6pKb!JJ  
chartered accountant 會計師   E>|xv#:~DV  
chattles 動產   1\~-No  
check 支票   %)|_&Rh  
che stub 支票存根   gk*Md+  
closed account 己結清賬戶   R24ZjbKL  
closing 結算   ]rhxB4*1  
closing entries 結賬紀錄   pFUW7jE  
closing stock 期末存貨   tR;? o,T  
closing the book 結賬   ? 7H'#l  
columnar journal 多欄日記賬   l$:.bwXXO  
combination 聯合   o C5}[cYD`  
commission 佣金   "]"!"#aMv  
commodity 商品   N?7vcN+-t)  
common stock 普通股   '%D$|)  
company 公司   T9N&Nh7 3  
compensation 賠償   Je5UVf3>2&  
compound interest 複利   ~I+}u]J  
consignee 承銷人   _;M46o%h  
consignment 寄銷   w'Cn3b)`  
consignor 寄銷人   f\Fk+)e@  
consolidated balance sheet 合併資產負債表   =36e&z-#  
consolidated profit and loss account 合併損益表   N~w4|q!]  
consolidation 合併   :=0XT`iY  
construction cost 營建成本   :*{>=BD  
construction revenue 營建收入   x+L G4++  
contract 合同  
C
US^j  
control account 統制賬戶  
F%}0q&
 
copyright 版權   frYPC Irj  
corporation 公司   mp{r$tc  
cost 成本   I>]t% YKj  
cost accounting 成本會計   azUEp8`|  
cost of labour 勞工成本    `#m>3  
cost of production 生產成本   SSS)bv8m  
cost of manufacture 製造成本   CkJU5D  
cost of sales 銷貨成本   w'Kc#2  
cost price 成本價格   Xgy)Z:R  
credit 貸方   Z1(-FT6O  
credit note 收款通知單   (f5v{S6b(  
creditor 債權人   Vs)%*1><  
crossed check 橫線支票   I3 %P_oW'  
current account 往來活期賬戶   V!'N:je  
current asset 流動資產   :\0q\2e[<  
current liability 流動負債   i>Cxi ZT  
current profit and loss 本期損益   +Oae3VFf;  
debit 借方   '.@'^80iQ  
debt 債務   n&. bs7N2  
debtor 債務人   jU#/yM"Y  
deed 契據   ^UF]%qqOn  
deferred assets 遞延資產   )$#r6fQO  
deferred liabilities 遞延負債   8Ee bWs*1  
delivery 交貨   8e'0AI_>  
delivery expense 送貨費   }T? MWcG4  
delivery order 出貨單   ]~,V(K  
demand draft 即期匯票   =A6/D    
demand note 即期票據   ;w(]z  
demurrage charge 延期費   oCLs"L-r{  
deposit 存款   $z7[RLu0!  
deposit slip 存款單   + s6wF{  
depreciation 折舊   1MtvnPY  
direct cost 直接成本   !;S pQ28  
direct labour 直接人工   XUD/\MoV  
director 董事   ~&/|J)}  
discount 折扣   LhZWK^!{S  
discount on purchase 進貨折扣   7'[C+/:  
   n'/w(o$&