[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。   *0`oFTJ  
Q0j$u[x6s  
acceptance 承兌   V5{^R+_)Ya  
account 賬戶   ;9R;D,G k!  
accountant 會計員   ?#LbhO*   
accounting 會計   z@0*QZ.y1  
accounting system 會計制度   &m6x*i-5\f  
accounts payable 應付賬款   bLysUj5[5  
accounts receivable 應收賬款   B^SD5  
accumulated profits 累積利益   O0gLu1*1v  
adjusting entry ?#123;整記錄   $3Ct@}=n  
adjustment ?#123;整   0#rv.rJ{  
administration expense 管理費用   1wa zJj=v  
advances 預付   {rG`Upp  
advertising expense 廣告費   ]'F{uDm[  
agency 代理   JL4\%
 
agent 代理人   kMHupROj  
agreement 契約   =U5lPsiv,3  
allotments 分配數   XKU+'Tz  
allowance 津貼   #~r+  
amalgamation 合併   U8z$=Wo  
amortization 攤銷   x^|J-
  
amortized cost 應攤成本   *kXSl73 k  
annuities 年金   Jn>7MuG  
applied cost 已分配成本   >k?/'R  
applied expense 已分配費用   btK| U  
applied manufacturing expense 己分配製造費用   =;/4j'1}9  
apportioned charge 攤派費用   /
QsFeH  
appreciation 漲價   Dm j^aFB0|  
article of association 公司章程   aNpeePF)z  
assessment 課稅   :A,V<Es}I"  
assets 資產   iTt"Ik'  
attorney fee 律師費   uLsGb=m%b  
audit 審計   [y73 xF  
auditor 審計員   #cBt@SEL'  
average 平均數   $C UmRi{T  
average cost 平均成本   .3%eSbt0  
bad debt 壞賬   6s833Tmb&r  
balance 餘額   aPq9^S*  
balance sheet 資產負債表   T{={uzQeJJ  
bank account 銀行賬戶   IPU'M*|Q  
bank balance 銀行結存   )K8k3]y&  
bank charge 銀行手續費   *=1;HN3  
bank deposit 銀行存款   R<gC,eV<=  
bank discount 銀行貼現   u:pdY'`"#  
bank draft 銀行匯票   dF{3~0+,  
bank loan 銀行借款   6rEt!v #K[  
bank overdraft 銀行透支   @+VvZc2Y  
bankers acceptance 銀行承兌   2roPZj  
bankruptcy 破產   sD$ \!7:b  
bearer 持票人   b'^OW  
beneficiary 受益人   oAX-Sg-/$  
bequest 遺產   bh&,*Y6=  
bill 票據   BYEqTwhT&  
bill of exchange 匯票   M#JOX/  
bill of lading 提單   6u3DxFiTm  
bills discounted 貼現票據   w|x=^  
bills payable 應付票據   S<f&?\wK=v  
bills receivable 應收票據   dhN[\Z%  
board of directors 董事會   "aN<3
b  
bonds 債券   z0Vd(QL  
bonus 紅利   `e0U-W]kF  
book value 賬面價值   aC>r5b#:  
bookkeeper 簿記員   X6~y+R  
bookkeeping 簿記   QeA)@x.p  
branch office general ledger 支店往來賬戶   owTW_V  
broker 經紀人   o$m64l  
brought down 接前   BBw`8!  
brought forward 接上頁   zh'TR$+\hO  
budget 預算   kL^
;^!Nt  
by-product 副產品   H*3f8A&@s  
by-product sales 副產品銷售   d3T|N\(DL  
capital 股本   h:(Jes2   
capital income 資本收益   ics  
capital outlay 資本支出   $Trkow%F]  
capital stock 股本   j-ugsV`2=*  
capital stock certificate 股票   |H5){2V>K  
carried down 移後   {a9Z<
P  
carried forward 移下頁   6rL'hB!!]*  
cash 現金   cD8.rRyD  
cash account 現金賬戶   a J[VX) "J  
cash in bank 存銀行現金   Tfhg\++u  
cash on delivery 交貨收款   5oplV(<?*S  
cash on hand 庫存現金   geWis(#J  
cash payment 現金支付   gLQWL}0O  
cash purchase 現購    r_]wa  
cash sale 現沽   VG+Yhm<SL  
cashier 出?#123;員   XZuJ<]}X,  
cashiers check 本票   71cc6T  
certificate of deposit 存款單折   7|T<dfQk  
certificate of indebtedness 借據   5Ga
>qIM  
certified check 保付支票   'g#Ml`cm  
certified public accountant 會計師   ~R/7J{Sg  
charges 費用   kmM_Af&
 
charge for remittances 匯水手續費   whoz^n3NE  
charter 營業執照   [9a0J):w{  
chartered accountant 會計師   SxC$EQgL  
chattles 動產  
nG$*[7<0u  
check 支票   BgD;"GD*W  
che stub 支票存根   ;=hl!CB  
closed account 己結清賬戶   GY<Y,  
closing 結算   jt tlzCDn  
closing entries 結賬紀錄   nTY`1w. ;  
closing stock 期末存貨   JrseU6N  
closing the book 結賬   WE4
:Jy  
columnar journal 多欄日記賬   9M~EH?>+[  
combination 聯合   `?r
Ps8+R  
commission 佣金   9 # /z[!  
commodity 商品   XcaY'k#  
common stock 普通股   x 3#1  
company 公司   )rz
4IfE  
compensation 賠償   k\Oy\z@  
compound interest 複利   %B3E9<9>U  
consignee 承銷人   BkA>':bUr  
consignment 寄銷   ;7 i 0ko9  
consignor 寄銷人   zrU0Y
Hmt  
consolidated balance sheet 合併資產負債表   O~9 %!LAu  
consolidated profit and loss account 合併損益表   ;f[Ki$7  
consolidation 合併   q>r9ooN  
construction cost 營建成本   C>N)~Ut  
construction revenue 營建收入   [f.[C5f%"'  
contract 合同   ;:cU/{W  
control account 統制賬戶   }{:H0)H*  
copyright 版權   J^pL_  
corporation 公司   ,y,NVF  
cost 成本   ~(
{aj|Y  
cost accounting 成本會計   `f*
?|)  
cost of labour 勞工成本   SYB
} e  
cost of production 生產成本   waQNX7Xdn  
cost of manufacture 製造成本   WUGPi'x  
cost of sales 銷貨成本   3A4?9>g)KU  
cost price 成本價格   s4 1<e"  
credit 貸方   "X>Z!>  
credit note 收款通知單   N|z-s  
creditor 債權人   :De}5BMy  
crossed check 橫線支票   U[c,cdA  
current account 往來活期賬戶   9HRYk13ae  
current asset 流動資產   Bca\grA
 
current liability 流動負債   .gv J;A7  
current profit and loss 本期損益   7w|W\J^7r  
debit 借方   Yj/S(4(h?  
debt 債務   d'kQE_y2.  
debtor 債務人   @?3u|m |Z  
deed 契據   EHcqj;@m  
deferred assets 遞延資產   &y mfA{s  
deferred liabilities 遞延負債   0DIaXdOdW+  
delivery 交貨   2hw3+o6  
delivery expense 送貨費   4bhm1Q  
delivery order 出貨單  
|`U^+Nf  
demand draft 即期匯票   EfcoJgX  
demand note 即期票據   bh6Mh<+  
demurrage charge 延期費  
t =~al8  
deposit 存款   5X|=qZ  
deposit slip 存款單   ^EjZ.#2l;  
depreciation 折舊   \QBODJ1  
direct cost 直接成本   "\vEi &C  
direct labour 直接人工   w1rB"rB?  
director 董事   C "<l}  
discount 折扣   MH?|>6  
discount on purchase 進貨折扣   O=MO M  
   ]3NH[&+