[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。   b]s=Uv#)  
w;' F;j~  
acceptance 承兌   dv%gmUUf}k  
account 賬戶   0|{U"\  
accountant 會計員   mf@YmKbp  
accounting 會計   1X2oz  
accounting system 會計制度   |Xd[%W)  
accounts payable 應付賬款   P58U8MEG  
accounts receivable 應收賬款   #'<I!G  
accumulated profits 累積利益   xn@?CP`-y  
adjusting entry ?#123;整記錄   CBSJY&:K  
adjustment ?#123;整   a-Cp"pKlVY  
administration expense 管理費用   5"y p|Yl  
advances 預付   5%?La`C9[  
advertising expense 廣告費   (eJr-xZ/  
agency 代理   Ht EjM|zj  
agent 代理人   N) 
{  
agreement 契約   #X"\:yN  
allotments 分配數   V{Idj\~Jh  
allowance 津貼   7^ KQQ([  
amalgamation 合併   ]qXHalHY  
amortization 攤銷   yL.si)h(p  
amortized cost 應攤成本   /~7H<^}  
annuities 年金   u h#PZ xnP  
applied cost 已分配成本   gRdE6aIZ  
applied expense 已分配費用   FPMhHHM  
applied manufacturing expense 己分配製造費用   =JO|m5z8>  
apportioned charge 攤派費用   :`3b|u=KZ  
appreciation 漲價   yc]ni.Hz  
article of association 公司章程   NFLmM  
assessment 課稅   Yc?taL)  
assets 資產   OM!ES%c,  
attorney fee 律師費   (^a;2j9  
audit 審計   lu(G3T8  
auditor 審計員   .&@|)u  
average 平均數   \
U !<-  
average cost 平均成本   YXIDqTA+  
bad debt 壞賬   FbFUZ^Zj  
balance 餘額   aE #ZTc=  
balance sheet 資產負債表   ;S?1E
:\av  
bank account 銀行賬戶   1LPfn(   
bank balance 銀行結存   <u2*(BM4  
bank charge 銀行手續費   ~O1*]  
bank deposit 銀行存款   ~BS*x+M  
bank discount 銀行貼現   bk6$+T=>  
bank draft 銀行匯票   M5ZWcD.1  
bank loan 銀行借款   oSa FmP  
bank overdraft 銀行透支   |!!E5osXq  
bankers acceptance 銀行承兌   8!UZ..  
bankruptcy 破產   /WHhwMc!  
bearer 持票人   @bqCs^U35  
beneficiary 受益人   r]HLO'<]  
bequest 遺產   =r-Wy.a@  
bill 票據   FJU)AjS~  
bill of exchange 匯票   Uw&+zJ  
bill of lading 提單   ^_+ks/  
bills discounted 貼現票據   3&y u  
bills payable 應付票據   [qZ4+xF,,  
bills receivable 應收票據   4tuEC-oh  
board of directors 董事會   8dA
/dMQ  
bonds 債券   8V|-BP5^  
bonus 紅利   w x,;  
book value 賬面價值   E,6E-9  
bookkeeper 簿記員   ]@8=e'V  
bookkeeping 簿記   $Ilr.6';  
branch office general ledger 支店往來賬戶   njq-
iU  
broker 經紀人   sQ )4kF&,  
brought down 接前   wcL0#[ )  
brought forward 接上頁   \!^o<$s.G  
budget 預算   D$mrnm4d  
by-product 副產品   <.v6w*+{/  
by-product sales 副產品銷售   -{7N]q)}  
capital 股本   hT]p8m aRZ  
capital income 資本收益   (w^&NU'e  
capital outlay 資本支出   <bjy<98LT  
capital stock 股本    ]_pL79y  
capital stock certificate 股票   3)-#yOr  
carried down 移後   +nZG!nP  
carried forward 移下頁   [`b{eLCFX]  
cash 現金   s24H.>Z  
cash account 現金賬戶   l|fd,  
cash in bank 存銀行現金   j ?mJ1J5  
cash on delivery 交貨收款   l2v}PALs  
cash on hand 庫存現金   3PEs$m9e  
cash payment 現金支付    WcJ{}V9  
cash purchase 現購   2k gm)-z  
cash sale 現沽   U^YPL,m1  
cashier 出?#123;員   gU%GM  
cashiers check 本票   mzw*6e2T  
certificate of deposit 存款單折   6\Z^L1973  
certificate of indebtedness 借據   co@8w!W  
certified check 保付支票   n^%u9H  
certified public accountant 會計師   n$?oZ*;  
charges 費用   TSk6Q'L\v  
charge for remittances 匯水手續費   ?yU# '`q  
charter 營業執照   ' FK"-)s  
chartered accountant 會計師   $+);!?^|:  
chattles 動產   y5ExEXa  
check 支票   k^]~NP  
che stub 支票存根   GGuLxc?(  
closed account 己結清賬戶   pqr"x2=.  
closing 結算   xV6j6k  
closing entries 結賬紀錄   19vD(KC<  
closing stock 期末存貨   gf=*m"5  
closing the book 結賬   EAkP[au.  
columnar journal 多欄日記賬   i*tj@5MY-  
combination 聯合   "osYw\unI  
commission 佣金   k8JPu"R  
commodity 商品   y*D 8XI$  
common stock 普通股   3/e !7  
company 公司   d] ^i1
 
compensation 賠償   <f6Oj`{f4  
compound interest 複利   IviWS84  
consignee 承銷人   6\K)\  
consignment 寄銷   vKC>t95  
consignor 寄銷人   Kv7NCpq'  
consolidated balance sheet 合併資產負債表   pDLo`F}A  
consolidated profit and loss account 合併損益表   lrzW H0Q  
consolidation 合併   rij[ZrJ  
construction cost 營建成本   tF
QFpbI  
construction revenue 營建收入   'nno)kQ"  
contract 合同   Bz{ g4!ku  
control account 統制賬戶   .<B1i  
copyright 版權   qrkT 7f  
corporation 公司   4
l*&3Ar  
cost 成本   uE$o4X  
cost accounting 成本會計   * y B-N;I  
cost of labour 勞工成本   y)}aySQK^  
cost of production 生產成本   +9X[gef8  
cost of manufacture 製造成本   p1nA7;B-m  
cost of sales 銷貨成本   }0( Na  
cost price 成本價格   ?zEF?LJoK  
credit 貸方   d#\n)eGr  
credit note 收款通知單   n3N"Ax  
creditor 債權人   v`&Z.9!Tz^  
crossed check 橫線支票   8(}sZ)6  
current account 往來活期賬戶   :m\KQ1sq  
current asset 流動資產   ^n/uY94E)p  
current liability 流動負債   0 *\=Q$Yy  
current profit and loss 本期損益   CkU=0mcY  
debit 借方   ThxrhQ q[+  
debt 債務   
4_<Uk  
debtor 債務人   0pF
HE>  
deed 契據   b5Pn|5AVj  
deferred assets 遞延資產   z"3c+?2  
deferred liabilities 遞延負債   umzYJ>2t  
delivery 交貨   oK6lCGM5  
delivery expense 送貨費   /Hmo!"W`  
delivery order 出貨單   ?=kswf  
demand draft 即期匯票   :3f2^(b~^  
demand note 即期票據   2#3R]zIO  
demurrage charge 延期費   L|LTsRIq  
deposit 存款  
)^TQedF  
deposit slip 存款單   Be+:-t)  
depreciation 折舊   ^v-'=1ub?  
direct cost 直接成本   #A;Z4jK  
direct labour 直接人工   `qTY  
director 董事   [JoTWouNU  
discount 折扣   nY)Pxahm7  
discount on purchase 進貨折扣   i1\2lh$  
   p( *3U[1