[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。   ,AH2/^:%c  

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acceptance 承兌   ]Pe8G(E!  
account 賬戶   [)?yH3  
accountant 會計員   %c@PTpAM  
accounting 會計   owx0J,,G  
accounting system 會計制度   ar_@"+tZ  
accounts payable 應付賬款   TZhYgV  
accounts receivable 應收賬款   Z^Yy sf  
accumulated profits 累積利益   mD%IHzbn H  
adjusting entry ?#123;整記錄   eV"s5X[$  
adjustment ?#123;整   t +|t/1s2  
administration expense 管理費用   Fj46~#ZZ  
advances 預付   &crR nv?  
advertising expense 廣告費   .hJcK/m  
agency 代理   ]xGpN ]u  
agent 代理人   ux~=}{tz
  
agreement 契約   < cxe   
allotments 分配數   &3Lh
b}m  
allowance 津貼   S9[Y1qH>K  
amalgamation 合併   :j? MEeu  
amortization 攤銷   ,H_d#Koa.  
amortized cost 應攤成本   KA>QW[HX  
annuities 年金   Qq%~e41ec  
applied cost 已分配成本   CwD=nT5`  
applied expense 已分配費用   %,S{9q  
applied manufacturing expense 己分配製造費用   vSR5F9  
apportioned charge 攤派費用   KquuM ]5S  
appreciation 漲價   Vh
a,r
Ii  
article of association 公司章程   g_JQW(_  
assessment 課稅   51-'*Y  
assets 資產   7K1_$vd  
attorney fee 律師費   v\E6N2.S  
audit 審計   4"UH~A;^  
auditor 審計員   ]WK~`-3C^  
average 平均數   CF:L#r  
average cost 平均成本   R@#xPv4o%  
bad debt 壞賬   4 !m'9  
balance 餘額   kgI8PybY  
balance sheet 資產負債表   _ ^'QHWP  
bank account 銀行賬戶   Q5A
,9ovNZ  
bank balance 銀行結存   =!)x`1j!S  
bank charge 銀行手續費   jrpki<D  
bank deposit 銀行存款   4C )sjk?m  
bank discount 銀行貼現   { yB0JL}n  
bank draft 銀行匯票   _GM?`  
bank loan 銀行借款   _2{2Xb  
bank overdraft 銀行透支  
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bankers acceptance 銀行承兌   hl0\$  
bankruptcy 破產   Bw~jqDZ}|  
bearer 持票人   d|8-#.gV  
beneficiary 受益人   ,f@j4*)  
bequest 遺產   BLAF{vVaf  
bill 票據   4Dy1M}7
 
bill of exchange 匯票   i'.D=o  
bill of lading 提單   X"9N<)C  
bills discounted 貼現票據    f^KN8N  
bills payable 應付票據   &3J^z7kU  
bills receivable 應收票據   #^yOW^  
board of directors 董事會   =oM#]M'G+(  
bonds 債券   JTObyAoW  
bonus 紅利   Q}cti/  
book value 賬面價值   |UB)q5I  
bookkeeper 簿記員   UFLx'VXd  
bookkeeping 簿記   vvs2:87zvJ  
branch office general ledger 支店往來賬戶   $j8 CF3d.6  
broker 經紀人   hk$I-  
brought down 接前   a:OMI  
brought forward 接上頁   q<Qjc  
budget 預算   (5CgC<  
by-product 副產品   'nq~1 >i  
by-product sales 副產品銷售   y^[t3XA6Q  
capital 股本   |KZX_4   
capital income 資本收益   ]O{i?tyX  
capital outlay 資本支出   MK1#^9Zr  
capital stock 股本   L8H:,} 2  
capital stock certificate 股票   [qxU \OSC  
carried down 移後   ;<mcvm  
carried forward 移下頁   KUq7Oa!  
cash 現金   Onh R`  
cash account 現金賬戶   ,CN(;
z)  
cash in bank 存銀行現金   R4T@ ]l&W  
cash on delivery 交貨收款   oRJ !TAbD  
cash on hand 庫存現金   s5 {B1e  
cash payment 現金支付   KJv%t_4'F  
cash purchase 現購   gK(G1  
cash sale 現沽   X @pm!c#  
cashier 出?#123;員   CU*TY1%  
cashiers check 本票   =CD.pw)B1
 
certificate of deposit 存款單折   J}+N\V~
 
certificate of indebtedness 借據   Ekik_!aB  
certified check 保付支票   U&{w:P  
certified public accountant 會計師   )_OGt[_H  
charges 費用   "5z@A/Z/  
charge for remittances 匯水手續費   iz)r.TJ  
charter 營業執照   oO`a{n-  
chartered accountant 會計師   8 R7w$3pp\  
chattles 動產   x%9Ca)r?}  
check 支票   dG8mE&$g  
che stub 支票存根   edCVIY'1  
closed account 己結清賬戶   zb4{nzX=  
closing 結算   ,G-  
closing entries 結賬紀錄   RZKx!X4=q  
closing stock 期末存貨   E:k]Z  
closing the book 結賬   .{ZJywE<  
columnar journal 多欄日記賬   /d">}%Jn  
combination 聯合   H+-x.l`  
commission 佣金   VbMud]40F  
commodity 商品   B/qN1D]U.  
common stock 普通股   <}h<
By)  
company 公司   xK)<763q>  
compensation 賠償   s;E(51V<>  
compound interest 複利   3$Vx8:Rhdn  
consignee 承銷人   rNKeY48\  
consignment 寄銷   n~BQq-1  
consignor 寄銷人   _Pa@%/  
consolidated balance sheet 合併資產負債表   )db:jPkwd  
consolidated profit and loss account 合併損益表   aMxj{*v7  
consolidation 合併   tQYV4h\Qj  
construction cost 營建成本   8~y
P?#p  
construction revenue 營建收入   ixK9/5T  
contract 合同   mPqKk  
control account 統制賬戶   UZmUYSu;  
copyright 版權   !syyOfu`}  
corporation 公司   tCoE4Ed  
cost 成本   JiO8EIM  
cost accounting 成本會計   );yZyWDV
 
cost of labour 勞工成本   `sIm&.d  
cost of production 生產成本   :?LNP3}  
cost of manufacture 製造成本   98 | v.d  
cost of sales 銷貨成本   _?y3 &4N)  
cost price 成本價格   6v]`s  
credit 貸方   Ek Rx/  
credit note 收款通知單   F
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creditor 債權人   $T:;KcW)  
crossed check 橫線支票   !.MbPPNp  
current account 往來活期賬戶   [u=yl0f  
current asset 流動資產   GA` bWl  
current liability 流動負債   p:$kX9mT&  
current profit and loss 本期損益   #8 ^b]  
debit 借方   <gGO  
debt 債務   $)c[FR~a  
debtor 債務人   f*88k='\W  
deed 契據   %X^qWKix}m  
deferred assets 遞延資產   ]dl.~;3~~  
deferred liabilities 遞延負債   1*$6u5.=F  
delivery 交貨   0_-o]BY  
delivery expense 送貨費   ;I80<SZ  
delivery order 出貨單   ^'du@XCf}  
demand draft 即期匯票   N!ay#V  
demand note 即期票據   :xq{\"r  
demurrage charge 延期費   yiXb<g+B  
deposit 存款   ?~T(Cue>  
deposit slip 存款單   1Z;cb0:  
depreciation 折舊   ?azLaAG  
direct cost 直接成本   Y,yU460T8  
direct labour 直接人工   ]bmf}&  
director 董事   AZ^
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discount 折扣   {q+ gm1iC  
discount on purchase 進貨折扣   4+nZ4a>LH?  
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