[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。   "_WN[jm  
/qLO/Mim  
acceptance 承兌   Kip&YB%rk  
account 賬戶   f'*-<sSr  
accountant 會計員   QOWGQl%!  
accounting 會計   ^ij0<*ca9  
accounting system 會計制度   *vb"mB  
accounts payable 應付賬款   0S{23L4C  
accounts receivable 應收賬款   =5|7S&{  
accumulated profits 累積利益   }3#\vn0gT
 
adjusting entry ?#123;整記錄   5$9$R(KU  
adjustment ?#123;整   AQ,lLn+  
administration expense 管理費用   <],{at` v  
advances 預付   rB[ J*5v  
advertising expense 廣告費   !T0I; j&  
agency 代理   .+:iAnf  
agent 代理人   :&BPKqKp  
agreement 契約   :j&enP5R(q  
allotments 分配數   AB3_|Tza~&  
allowance 津貼   Z[?n{vD7  
amalgamation 合併   H
*W>v[>  
amortization 攤銷   Ta?J;&<u]/  
amortized cost 應攤成本   xC)bW,%  
annuities 年金   M$K%e  
applied cost 已分配成本   5u$.!l8Nl  
applied expense 已分配費用   n>
'(d*[e&  
applied manufacturing expense 己分配製造費用  
7]VR)VAM  
apportioned charge 攤派費用   Wiis<^)  
appreciation 漲價   EFX2>&mWo8  
article of association 公司章程   YmV/[{  
assessment 課稅   qAjtvc2  
assets 資產   a/J<(sak~X  
attorney fee 律師費   [ws _ g,/  
audit 審計   im>(^{{r&  
auditor 審計員   wps/{h,  
average 平均數   }_+XN"}C  
average cost 平均成本   5 ^{~xOM5  
bad debt 壞賬   F-,gj{s  
balance 餘額   [mtp -4*  
balance sheet 資產負債表   a#p+.)Wm  
bank account 銀行賬戶   u zZ|0  
bank balance 銀行結存   X$kLBG_  
bank charge 銀行手續費   *)K 5<}V  
bank deposit 銀行存款   `D+zX
 
bank discount 銀行貼現   Mq> 4!  
bank draft 銀行匯票   @\by`3*Q  
bank loan 銀行借款   rL5=8l  
bank overdraft 銀行透支   .<m]j;|6  
bankers acceptance 銀行承兌  
-E7mt`:d  
bankruptcy 破產   N3G9
o`k  
bearer 持票人   _U~R  
beneficiary 受益人   L.;b(b Fe  
bequest 遺產   +#IUn
  
bill 票據   RC_Pj)  
bill of exchange 匯票   iK}p#"si  
bill of lading 提單   ?mH=3 :~  
bills discounted 貼現票據   
Ca |}i+  
bills payable 應付票據   Gk :fw#R  
bills receivable 應收票據   /H'- }C  
board of directors 董事會   gPMR,TU  
bonds 債券   V EWW[T  
bonus 紅利   //8W">u  
book value 賬面價值   T}Tv}~!f  
bookkeeper 簿記員   h"[B zX
  
bookkeeping 簿記   >iTmILA  
branch office general ledger 支店往來賬戶   -zK>{)Z=q  
broker 經紀人   A'EI1_3{  
brought down 接前  
N'b GL%  
brought forward 接上頁   uda++^y:  
budget 預算   pm O9mWq   
by-product 副產品   bm#5bhX\|  
by-product sales 副產品銷售   J&6p/'UPZ  
capital 股本   >LPb>t5%p  
capital income 資本收益   Y}[<KK}_  
capital outlay 資本支出   dDS{XR  
capital stock 股本   nlv,j&  
capital stock certificate 股票   ;+75"=[YT  
carried down 移後   YJ~<pH  
carried forward 移下頁   R>c>wYt
'f  
cash 現金   y[McdlH m  
cash account 現金賬戶   Gamn
,c9  
cash in bank 存銀行現金   U5"u h} 3  
cash on delivery 交貨收款   {\>4)TA  
cash on hand 庫存現金   {C w.?JU  
cash payment 現金支付   S257+ K9  
cash purchase 現購   MZ38=nJ  
cash sale 現沽   bd/A0i?C  
cashier 出?#123;員   s#7"ZN  
cashiers check 本票   i9 aR#  
certificate of deposit 存款單折   e=LrgRy+  
certificate of indebtedness 借據   SGKAx<U  
certified check 保付支票   *<\`"C;  
certified public accountant 會計師   WsbVO|C  
charges 費用   NVzo)C8kb  
charge for remittances 匯水手續費   2P:X_:`~[  
charter 營業執照   5 3pW:`  
chartered accountant 會計師   v7(7WfqP  
chattles 動產   Yo%U{/e  
check 支票   rl.K{Uad  
che stub 支票存根   K+Him] b  
closed account 己結清賬戶   #ed|0  
closing 結算   DT- .Gdb8  
closing entries 結賬紀錄   $z!G%PO1%  
closing stock 期末存貨   1V,@uY)s  
closing the book 結賬   K qJE?caw  
columnar journal 多欄日記賬   hT%fM3|,e  
combination 聯合   -UEi  
commission 佣金   |-JG _i  
commodity 商品   q%,86A>  
common stock 普通股   .$~3RjM  
company 公司   10Eun }  
compensation 賠償   B2r[oT R  
compound interest 複利   L\mF[Kd#+T  
consignee 承銷人   ^S|qGu,G  
consignment 寄銷   <HnJD/g  
consignor 寄銷人   Nd(3q]{  
consolidated balance sheet 合併資產負債表   !$98U~L  
consolidated profit and loss account 合併損益表   ,|c;x1|O  
consolidation 合併   A^}#  
construction cost 營建成本   fDYTupKXH  
construction revenue 營建收入   o"Xv)#g&  
contract 合同   JOuy_n  
control account 統制賬戶   2:Yvr_L  
copyright 版權   e,Cc.T\o  
corporation 公司   :G6CWE  
cost 成本   W(s5mX,Kv  
cost accounting 成本會計   ~;?mD/0k  
cost of labour 勞工成本   p+g=Z<?`  
cost of production 生產成本   .?:#<=1  
cost of manufacture 製造成本   cQ1[x>OcU  
cost of sales 銷貨成本   #;99vw c  
cost price 成本價格   t a95]|z"j  
credit 貸方   dQ;8,JzIw&  
credit note 收款通知單   ;):;H?WS|A  
creditor 債權人   5v
oL@w>  
crossed check 橫線支票   j f4<LmR  
current account 往來活期賬戶   HB#!Dv&'  
current asset 流動資產   p7AsNqEp  
current liability 流動負債   .S:(O+#Gm  
current profit and loss 本期損益   {_tq6ja-<  
debit 借方   wYe;xk`>  
debt 債務   Ek V#i  
debtor 債務人   NcbW"Qv3  
deed 契據   n
YyKz Rz  
deferred assets 遞延資產   F u5zj\0J  
deferred liabilities 遞延負債   mfj%-)l9  
delivery 交貨   /w?zO,!  
delivery expense 送貨費   `
Cd!  
delivery order 出貨單   uj)vh  
demand draft 即期匯票   ADF<5#I  
demand note 即期票據   '-(Z.e~e  
demurrage charge 延期費   Cn=#oE8
(A  
deposit 存款   L_T+KaQCH  
deposit slip 存款單   ){mqo
%{SO  
depreciation 折舊   7%$3`4i`O  
direct cost 直接成本   Vk`Uz1*  
direct labour 直接人工   #"oLz"{  
director 董事   d_:f-  
discount 折扣   W $mw9  
discount on purchase 進貨折扣   =,6X_m  
   s/t,6-~EH