[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。   cjXwOk1:s  
UQ)}i7v  
acceptance 承兌   #O WSy'Qnt  
account 賬戶   !iw 'tHhR  
accountant 會計員   3 ^Zi/r  
accounting 會計   4=Ey\Px  
accounting system 會計制度   7' S]  
accounts payable 應付賬款   YUE[
eD/  
accounts receivable 應收賬款   _+En%p.m  
accumulated profits 累積利益   $#r(1 Ev  
adjusting entry ?#123;整記錄   J (h>  
adjustment ?#123;整   [XXN0+ /  
administration expense 管理費用   B
R2y1Hfi  
advances 預付   DtZm|~)a  
advertising expense 廣告費   y#+o*(=fRE  
agency 代理   F?=u:
 
agent 代理人   ^U}0D^jDeE  
agreement 契約   4B`Rz1QBy  
allotments 分配數   Ie"R,,c   
allowance 津貼   {76!  
amalgamation 合併   Sg-xm+iSDt  
amortization 攤銷   +b+sQ<w?.  
amortized cost 應攤成本   fR
%8?6  
annuities 年金   0,/x#  
applied cost 已分配成本   arZIe+KW  
applied expense 已分配費用   PS6`o  
applied manufacturing expense 己分配製造費用   \0h/~ 3  
apportioned charge 攤派費用   wY#mL1dF  
appreciation 漲價   QGd- 9UEA]  
article of association 公司章程   zwtsw[.  
assessment 課稅   m+vEs,W.  
assets 資產   cAS_?"V a  
attorney fee 律師費   )*
ckJK  
audit 審計   jhv1 D'>6  
auditor 審計員   W#j,{&KVn  
average 平均數   lWvd"Vlt  
average cost 平均成本   "N]o5d  
bad debt 壞賬   !\1W*6U8;  
balance 餘額   / JB4#i7  
balance sheet 資產負債表   jm\#($gl=  
bank account 銀行賬戶   Q=E@i9c9  
bank balance 銀行結存   $sZHApJV+  
bank charge 銀行手續費   Wg^cj:&`u  
bank deposit 銀行存款   V%lGJ]ZEa  
bank discount 銀行貼現   RWFf-VA?  
bank draft 銀行匯票   I&8m5F?$`  
bank loan 銀行借款   Bq@wS\W>b}  
bank overdraft 銀行透支   8F`  
bankers acceptance 銀行承兌   z :v, Vu  
bankruptcy 破產   a}fClI-u  
bearer 持票人   .E#Sm?gK  
beneficiary 受益人   'hO;sL  
bequest 遺產   PU5mz.&0'  
bill 票據   |+-i'N9  
bill of exchange 匯票   S7{.liHf  
bill of lading 提單   1m;*fs  
bills discounted 貼現票據   ~qxXou,J  
bills payable 應付票據   D^55:\4(  
bills receivable 應收票據   v&2@<I>  
board of directors 董事會   mwH!:f  
bonds 債券   $?AA"Nz  
bonus 紅利   JyC&L6[]Z  
book value 賬面價值   <0)ud)~u  
bookkeeper 簿記員   Xe;(y "p R  
bookkeeping 簿記   '%C.([  
branch office general ledger 支店往來賬戶   8G&+  
broker 經紀人   S.|kg2  
brought down 接前   orH0M!OtS!  
brought forward 接上頁   J+jmSK%z  
budget 預算   '<< ~wt  
by-product 副產品   dqA[|bV  
by-product sales 副產品銷售   Tw;qY  
capital 股本    x9"4 vp  
capital income 資本收益   'h>5&=r  
capital outlay 資本支出   9zYiG3 d  
capital stock 股本   (%yc5+f!  
capital stock certificate 股票   ` (/saq*  
carried down 移後   Y{vwOs  
carried forward 移下頁   7'i#!5  
cash 現金   F(9 Y/UXH  
cash account 現金賬戶   #0
hNk%X=  
cash in bank 存銀行現金   ,GkW. vEU  
cash on delivery 交貨收款   ?%/u/*9rj  
cash on hand 庫存現金   4z%#ZIy3   
cash payment 現金支付   Wk #h,p3  
cash purchase 現購   zX [r  
cash sale 現沽   4:&qTY)H  
cashier 出?#123;員   F4E3c4 81  
cashiers check 本票   }BdVD t  
certificate of deposit 存款單折   ITIj=!F*  
certificate of indebtedness 借據   5%?b5(mnD  
certified check 保付支票   GyAgPz  
certified public accountant 會計師   >q@Sd  
charges 費用   ]]=fA 4(  
charge for remittances 匯水手續費   =lC;^&D-0/  
charter 營業執照   w
p%FM  
chartered accountant 會計師   BCUt`;q ]B  
chattles 動產   p^igscPF6  
check 支票   (e>Rot0  
che stub 支票存根   #3K,V8(  
closed account 己結清賬戶   .^~l_LkA  
closing 結算   (;pi"/x[  
closing entries 結賬紀錄   ] @)!:<+  
closing stock 期末存貨   -}X?2Q  
closing the book 結賬   X') Zm+  
columnar journal 多欄日記賬   MuoctW  
combination 聯合   poQdI?ed,  
commission 佣金   Fu4EEi  
commodity 商品   A,-V$[;~D  
common stock 普通股   hzQ+9-qA  
company 公司   7AO3-; l]  
compensation 賠償   QGr\I/Y  
compound interest 複利   zn V1kqGU  
consignee 承銷人   Y62u%':X  
consignment 寄銷   g+}s:9  
consignor 寄銷人   YWRE
&MQ_  
consolidated balance sheet 合併資產負債表   n{^<&GWox  
consolidated profit and loss account 合併損益表   f(6UL31  
consolidation 合併   z^rhgs?4  
construction cost 營建成本   xY2}Wr j,  
construction revenue 營建收入   BjyXQ9D  
contract 合同   $89ea*k  
control account 統制賬戶   B)rr7B  
copyright 版權   p:JRQT"A  
corporation 公司   jF2[bzY4  
cost 成本   cophAP  
cost accounting 成本會計   6h2x
~@  
cost of labour 勞工成本   ,](v?v.[4  
cost of production 生產成本   
,v*p  
cost of manufacture 製造成本   Any Zi'  
cost of sales 銷貨成本   X a"XB  
cost price 成本價格   \5Vp6^  
credit 貸方   z1f^p7$M?  
credit note 收款通知單   mQJ4;BJw  
creditor 債權人   7|QGY7Tf  
crossed check 橫線支票   &[5n0e[  
current account 往來活期賬戶   =a)iVXSB]  
current asset 流動資產   (_w %  
current liability 流動負債   ?dsf@\  
current profit and loss 本期損益   \Pl,' 1%  
debit 借方   .-SF$U_P*a  
debt 債務   =w^TcV  
debtor 債務人   vuR5}/Ev  
deed 契據   (Qk&g"I  
deferred assets 遞延資產   gX @nPZjg  
deferred liabilities 遞延負債   u0XP(dH  
delivery 交貨   # 0GGc.  
delivery expense 送貨費   {sC@N
![  
delivery order 出貨單   d"
H<e}D  
demand draft 即期匯票   ;TL(w7vK  
demand note 即期票據   'e.q 7Jpd  
demurrage charge 延期費   vWU%
ST  
deposit 存款   :1aL9 fT  
deposit slip 存款單   Es'-wr\Hm  
depreciation 折舊   H\^VqNK"
 
direct cost 直接成本   7E$eN8H  
direct labour 直接人工  
rDVg
k6  
director 董事   ybZ}  
discount 折扣   J`w ]}GlH  
discount on purchase 進貨折扣   <ROpuY\!l  
   v%lv8Lar'