[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。   1#H=<iJ  
:BLD&mb"Y  
acceptance 承兌   ?3ldHWa  
account 賬戶   vu^ '+ky  
accountant 會計員   }:UNL^
e?  
accounting 會計   w i,}sEoM  
accounting system 會計制度   uW*)B_
c  
accounts payable 應付賬款   BM+v,hGY  
accounts receivable 應收賬款   $5XE'm  
accumulated profits 累積利益   eR,ePyA;  
adjusting entry ?#123;整記錄   *g =ey?1S  
adjustment ?#123;整   U~krv>I  
administration expense 管理費用   rt+%&%wt  
advances 預付   5 rpX"(  
advertising expense 廣告費   2"`R_q  
agency 代理   Q/EHvb]  
agent 代理人   xij`Mr  
agreement 契約   +{ Q]$b  
allotments 分配數   '8+<^%c  
allowance 津貼   C*A!`Q?1Y  
amalgamation 合併   ?kfLOJQ:I  
amortization 攤銷   .t\#>Fe  
amortized cost 應攤成本   s+{)K  
annuities 年金   "
8{#R
*p  
applied cost 已分配成本   L;d(|7BVv  
applied expense 已分配費用   &s.S)'l4l  
applied manufacturing expense 己分配製造費用   dQSX&.<c,  
apportioned charge 攤派費用   3o=R_%r  
appreciation 漲價   @J"Gn-f~  
article of association 公司章程   6CoDn(+z  
assessment 課稅   e nsou!l  
assets 資產   K0hmRR=  
attorney fee 律師費   d~NvS-u7  
audit 審計   S>
AM?  
auditor 審計員   I"TFj$Pg  
average 平均數   JHN{vB  
average cost 平均成本   @LQe[`  
bad debt 壞賬   [ +w=  
balance 餘額   V\U,PNkZQ  
balance sheet 資產負債表   ] B ZSW  
bank account 銀行賬戶   ]3B8D<p  
bank balance 銀行結存   bb@@QzR  
bank charge 銀行手續費   zo!e<>o  
bank deposit 銀行存款   
`_`
\jd@  
bank discount 銀行貼現   Yyl(<,Yi  
bank draft 銀行匯票   XxXMtiZ6  
bank loan 銀行借款   HV_5 +  
bank overdraft 銀行透支   -\ {.]KL  
bankers acceptance 銀行承兌   rVo0H.+N)`  
bankruptcy 破產   KxZup\\:v  
bearer 持票人   ^!  ?wh  
beneficiary 受益人   @)"= b!q=  
bequest 遺產   PtR8m=O  
bill 票據   N@Fof(T&  
bill of exchange 匯票   CKoRq|QG_  
bill of lading 提單   -?T:> *]p  
bills discounted 貼現票據   z"[}Sk  
bills payable 應付票據   JL[xrK0  
bills receivable 應收票據   {<f |h)r  
board of directors 董事會   &-l(nr]h]  
bonds 債券   j5eX?bi_v  
bonus 紅利   a!iG;:K   
book value 賬面價值   " n, ?)  
bookkeeper 簿記員   '3h"Ol{b  
bookkeeping 簿記   <d&9`e1Hc  
branch office general ledger 支店往來賬戶   Jat|n97$  
broker 經紀人   {,kA'Px)  
brought down 接前   &x= PAu  
brought forward 接上頁   o*\Fj}l-  
budget 預算   .(D,CGtYb  
by-product 副產品   h!>K[*  
by-product sales 副產品銷售   ? g7O([*[  
capital 股本   =
\[}@Kh  
capital income 資本收益   H Pvs~`>V  
capital outlay 資本支出   WoYXXYP/E  
capital stock 股本   [^rMM1^,OB  
capital stock certificate 股票   ;:
2:f1_  
carried down 移後   9^D5
Sl$g  
carried forward 移下頁   v'fX'/  
cash 現金   Pl2ZA)[g  
cash account 現金賬戶   )I/K-zj  
cash in bank 存銀行現金   TOH!vQP  
cash on delivery 交貨收款   eaNMcC1  
cash on hand 庫存現金   i LvzoQ  
cash payment 現金支付   P LH iQ:  
cash purchase 現購   I=vGS  
cash sale 現沽   BH@b]bEJ  
cashier 出?#123;員   AEUXdMo  
cashiers check 本票   Ms * `w5n  
certificate of deposit 存款單折   2.6F5&:($  
certificate of indebtedness 借據   k|kn#X3X  
certified check 保付支票   Py}] {?  
certified public accountant 會計師   [ pAW':  
charges 費用   dq.'[  
charge for remittances 匯水手續費   c)5d-3"  
charter 營業執照   T/9`VB%N  
chartered accountant 會計師   -D?-ctFYj^  
chattles 動產   dE ,NG)MH  
check 支票   ()[j<KX{.  
che stub 支票存根   {y>o6OTITR  
closed account 己結清賬戶   N\f={O8E  
closing 結算   0P?\eoB@8  
closing entries 結賬紀錄   7ThGF  
closing stock 期末存貨   `fL81)!jI#  
closing the book 結賬   [H-r0Ah  
columnar journal 多欄日記賬   7B Nu.5*y  
combination 聯合   DrY5Q&S  
commission 佣金   IN{ 1itE  
commodity 商品   ,.Sd)JB'  
common stock 普通股   EKr#i}(x<  
company 公司   3M@!?=|U  
compensation 賠償   q-k~L\Ys  
compound interest 複利   <aScA`\B#  
consignee 承銷人   z[E gMS!  
consignment 寄銷   S*0P[R  
consignor 寄銷人   MhaoD5*9  
consolidated balance sheet 合併資產負債表   Iz^l ED  
consolidated profit and loss account 合併損益表   < .\2Ec  
consolidation 合併   IegZ )&_n  
construction cost 營建成本   =o<iBbK#|  
construction revenue 營建收入   O)Wc\-  
contract 合同   `8D)j>Yh~  
control account 統制賬戶   L2NO_N  
copyright 版權   0P%,1M3d  
corporation 公司   $h)VKW^\  
cost 成本   zA<Hj;9SM  
cost accounting 成本會計   [Y %H8}  
cost of labour 勞工成本   _7^4sR8=  
cost of production 生產成本   >^U$2 P  
cost of manufacture 製造成本   0}:wM':G  
cost of sales 銷貨成本   KcW]"K>p!  
cost price 成本價格   <*4'H  
credit 貸方   h U]Gv)B  
credit note 收款通知單   %XUV[L}  
creditor 債權人   /&T"w,D  
crossed check 橫線支票   \/ 9s<  
current account 往來活期賬戶   (mvzGXNz4  
current asset 流動資產    8
3|7#L  
current liability 流動負債   yn;sd+:z  
current profit and loss 本期損益   S,'y L7s  
debit 借方   VvS  ^f  
debt 債務   5Vj t!%?r  
debtor 債務人   'x{E#4A  
deed 契據   D{Rk9MKkE  
deferred assets 遞延資產   j/h>G,>T=  
deferred liabilities 遞延負債   "=/YPw^0  
delivery 交貨   xGU~FU  
delivery expense 送貨費   HAHLF
+k  
delivery order 出貨單   }ag -J."5M  
demand draft 即期匯票   <hvVh9  
demand note 即期票據   > ]()#
z  
demurrage charge 延期費   'T_Vm% \)  
deposit 存款   %^){)#
6w  
deposit slip 存款單   <"SOH;w  
depreciation 折舊   b5Sgf'B^  
direct cost 直接成本   AfV a[{E  
direct labour 直接人工   Hyj<Fqr!.  
director 董事   -9(9LU2  
discount 折扣   qa!3lb_'M  
discount on purchase 進貨折扣   W  :qQ  
   VD).UdUn