[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。   }IdkXAB.  
-G#m'W&   
acceptance 承兌   "\]]?&  
account 賬戶   ] yWywa\  
accountant 會計員   G8MLg#  
accounting 會計   %  .ss  
accounting system 會計制度   jK% Lewq  
accounts payable 應付賬款   meXwmO  
accounts receivable 應收賬款   g $^Yv4  
accumulated profits 累積利益   -s7!:MB%g  
adjusting entry ?#123;整記錄   )4hA Fy6l  
adjustment ?#123;整   KdzV^6K<c  
administration expense 管理費用   `Tk~?aY  
advances 預付   s$
lJJL  
advertising expense 廣告費   b/\l\\$-  
agency 代理   )>iPx.hVSS  
agent 代理人   S\GxLW@x  
agreement 契約   ;#8xRLW  
allotments 分配數   b2j~"9  
allowance 津貼   m;TekJXm  
amalgamation 合併   tO D}&  
amortization 攤銷   (yeWArQ  
amortized cost 應攤成本   L)S V?FBx  
annuities 年金   g706*o)h  
applied cost 已分配成本   kbbHa_;aqV  
applied expense 已分配費用   SL\15`[{  
applied manufacturing expense 己分配製造費用   E8wkqZN  
apportioned charge 攤派費用   RMid}BRE  
appreciation 漲價   b`}hw"f  
article of association 公司章程   $:UD #eh0?  
assessment 課稅   ttt4h  
assets 資產   ,w=u?  
attorney fee 律師費   {Q`Q2'@  
audit 審計   )jjaY1E  
auditor 審計員   T{N8 K K  
average 平均數   nU6UjC|3  
average cost 平均成本   v-"nyy-&Z  
bad debt 壞賬   NSR][h_  
balance 餘額   'z=d&K  
balance sheet 資產負債表   .ezZ+@LI+#  
bank account 銀行賬戶   KFa Yn  
bank balance 銀行結存   l&mY}k  
bank charge 銀行手續費   gO@LJ  
bank deposit 銀行存款   M6V^ur 1  
bank discount 銀行貼現   :o~]d  
bank draft 銀行匯票   6TXTJ]er  
bank loan 銀行借款   9/I xh?  
bank overdraft 銀行透支   #/_ VY.  
bankers acceptance 銀行承兌   Ysw&J }6e  
bankruptcy 破產   !\OX}kHX5  
bearer 持票人   rd=+[:7L  
beneficiary 受益人   ",
Fvv  
bequest 遺產   *<h)q)HS  
bill 票據   23a:q{R  
bill of exchange 匯票   X+N8r^&  
bill of lading 提單   +=nWB=iCb  
bills discounted 貼現票據   YOA)paq+  
bills payable 應付票據   Pmd5P:n*,  
bills receivable 應收票據   WZP1g kX&M  
board of directors 董事會   HXPq+  
bonds 債券   !-
&;t7R  
bonus 紅利   9ESV[  
book value 賬面價值   [81q 0@  
bookkeeper 簿記員   _~}2@&*G"  
bookkeeping 簿記   k%aJ%(  
branch office general ledger 支店往來賬戶   O3#eQs  
broker 經紀人   UA*Kuad  
brought down 接前   cJM.Q_I}Y  
brought forward 接上頁   s3K!~v\L]  
budget 預算   Lzcea+*uw  
by-product 副產品   1?Tj  
by-product sales 副產品銷售   YlR9 1LX  
capital 股本   C9,Uwz<!]  
capital income 資本收益   !\^W*nQ>l  
capital outlay 資本支出   XK)0Mt\  
capital stock 股本   0Jq
vV  
capital stock certificate 股票   ,"YTG*ky  
carried down 移後   mMO]l(a&  
carried forward 移下頁   1(e64w@  
cash 現金   hf7[<I,jov  
cash account 現金賬戶   8==_43  
cash in bank 存銀行現金    }_7   
cash on delivery 交貨收款   VssW
tL  
cash on hand 庫存現金   @18}'k  
cash payment 現金支付   ySF^^X$J  
cash purchase 現購   tX,x%(  
cash sale 現沽   8PWEQ<ev7>  
cashier 出?#123;員   FJT0lC  
cashiers check 本票   %7?Z|'\  
certificate of deposit 存款單折   h R6Pj"@0  
certificate of indebtedness 借據   2@I0p\a  
certified check 保付支票   p\.IP2+c  
certified public accountant 會計師   D6C h6i5$  
charges 費用   #]Jg>  
charge for remittances 匯水手續費   ^uPg71r:  
charter 營業執照   cIP%t pTW.  
chartered accountant 會計師   POX{;[SV  
chattles 動產   dQ
O 5  
check 支票   Wr'1Y7z  
che stub 支票存根   wrsr
U  
closed account 己結清賬戶   Hxleh><c-  
closing 結算   n9-WZsc1  
closing entries 結賬紀錄   $ ?|;w,%I  
closing stock 期末存貨   ,ne3uPRu7~  
closing the book 結賬   JY~CMR5#.O  
columnar journal 多欄日記賬   432]yhQ  
combination 聯合   5Yww,s  
commission 佣金   !fjB oK+  
commodity 商品   ;82?ACCP  
common stock 普通股   py'xBi6}v  
company 公司   D_`NCnYG  
compensation 賠償   ~=|QPO(d  
compound interest 複利   Sl@Ucc31  
consignee 承銷人   !/=.~B  
consignment 寄銷   o/oLL w  
consignor 寄銷人   ~qK/w0=j  
consolidated balance sheet 合併資產負債表   < ;Tr   
consolidated profit and loss account 合併損益表   #7/39zTK  
consolidation 合併   MV07RjeS  
construction cost 營建成本   *dPbV.HCl  
construction revenue 營建收入   {faIyKtW  
contract 合同   aK7}}  
control account 統制賬戶   DKkilqV
M  
copyright 版權   '}"&JO~vPj  
corporation 公司   \1QY=}  
cost 成本   ;k,@^f8  
cost accounting 成本會計   v *`M3jb  
cost of labour 勞工成本   E=`/
}2  
cost of production 生產成本   f[ia0w5 m  
cost of manufacture 製造成本   `PSjk F(  
cost of sales 銷貨成本   |"+Ufw^  
cost price 成本價格   qv'w 7T  
credit 貸方   u(\O@5a  
credit note 收款通知單   8)ng> l  
creditor 債權人   NB+/S;`  
crossed check 橫線支票   yrd1J$  
current account 往來活期賬戶   !e*T. 1Kz  
current asset 流動資產   @PctBS<s  
current liability 流動負債   VKf&}u/  
current profit and loss 本期損益   -:OJX#j  
debit 借方   n 8 K6m(  
debt 債務   %$i }[U  
debtor 債務人   `*D"=5G+  
deed 契據   [^^Pl:+  
deferred assets 遞延資產   MH9vg5QKp  
deferred liabilities 遞延負債   bZ``*{I/  
delivery 交貨   `*U$pg  
delivery expense 送貨費   BRM!g9  
delivery order 出貨單   8m=O408Q  
demand draft 即期匯票   e[0"x.gu  
demand note 即期票據   XUD Ztxa  
demurrage charge 延期費   EdkIT|c{  
deposit 存款   AWKJ@&pA9m  
deposit slip 存款單   J0oeCb  
depreciation 折舊   a6 1!j>Kx  
direct cost 直接成本   JbQY{z!  
direct labour 直接人工   +.OdrvN4)  
director 董事   xc\zRsY`  
discount 折扣   '4Fwh]Ee  
discount on purchase 進貨折扣   ,>8w|951'  
    1X&jlD?