[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。   VJr~h "[  
1v|0&{lB  
acceptance 承兌   F2n4#b  
account 賬戶   V^;lg[:  
accountant 會計員   Y!(w
.G  
accounting 會計   XTb.cqOC  
accounting system 會計制度   ^MhMYA  
accounts payable 應付賬款   vON7~KA  
accounts receivable 應收賬款   KeyHxU=?  
accumulated profits 累積利益  
U+ D#  
adjusting entry ?#123;整記錄   eXLdb-  
adjustment ?#123;整   %f&Bt,xEo  
administration expense 管理費用   m60hTJ?N)  
advances 預付   oq>jCOVh  
advertising expense 廣告費   {pRa%D F  
agency 代理   r24 s_  
agent 代理人   YAi@EvzCVy  
agreement 契約   QS, _=< (  
allotments 分配數   s9u7z qCF  
allowance 津貼   -s91/|n  
amalgamation 合併   O15~\8#'  
amortization 攤銷   *li5/=UC5*  
amortized cost 應攤成本   3)^2X  
annuities 年金   $i H  
applied cost 已分配成本   '
Ze& LQ  
applied expense 已分配費用   4!M0)Nix  
applied manufacturing expense 己分配製造費用   K_X(j$2Xc  
apportioned charge 攤派費用   UrS%t>6k  
appreciation 漲價   z`dnS]q9  
article of association 公司章程   uE#i3( J  
assessment 課稅   z3fU|*_c  
assets 資產   JJ_KfnH  
attorney fee 律師費   #g Rns  
audit 審計   |;C;d"JC2  
auditor 審計員   c- ?0~A  
average 平均數   R~dWblv  
average cost 平均成本   RHt~:D3*  
bad debt 壞賬   $yFR{_]  
balance 餘額   0+rBGk  
balance sheet 資產負債表   gF~ }  
bank account 銀行賬戶   /'>ck2drjk  
bank balance 銀行結存   HN&]`cr;  
bank charge 銀行手續費   t..@69  
bank deposit 銀行存款   bde6 ;=oM  
bank discount 銀行貼現   g*%o%Lv  
bank draft 銀行匯票   <ou=f
'  
bank loan 銀行借款   {~=gKZ:-@  
bank overdraft 銀行透支   Aacj?   
bankers acceptance 銀行承兌   A6Wtzt2i  
bankruptcy 破產   z8PV&o  
bearer 持票人   H)+wkR!~  
beneficiary 受益人   MWn[]'TpH  
bequest 遺產   C9`x"$  
bill 票據   1~*Je
nV-  
bill of exchange 匯票   c/G ^}d%  
bill of lading 提單   myZ8LQ&  
bills discounted 貼現票據   I9cZZ`vs  
bills payable 應付票據   X5P1wxk'  
bills receivable 應收票據   4?7OP t6  
board of directors 董事會   `]l[p+DO  
bonds 債券   VZU@G)rd  
bonus 紅利   {y>Kcfc/?E  
book value 賬面價值   /gLi(Uw  
bookkeeper 簿記員   p-%m/d?  
bookkeeping 簿記   }RkD7  
branch office general ledger 支店往來賬戶   "Ze<dB#,Y  
broker 經紀人   -$j|&l  
brought down 接前   G
^w:c]  
brought forward 接上頁   F:2V ;  
budget 預算   =Wl}Pgo!  
by-product 副產品   |H-zm&h>'  
by-product sales 副產品銷售   :YN,cId*  
capital 股本   '.tg\]|  
capital income 資本收益   v6KF0mqA&  
capital outlay 資本支出   ^@xn3zJ  
capital stock 股本   d-$/C| J  
capital stock certificate 股票   'Y-Y By :  
carried down 移後   nOUF<DNQ  
carried forward 移下頁   E#+|.0*!s  
cash 現金   r(/+- t  
cash account 現金賬戶   ^$F1U,oi  
cash in bank 存銀行現金   J]4U h_>)  
cash on delivery 交貨收款   UxVxnJ_  
cash on hand 庫存現金   F%q}N,W  
cash payment 現金支付   H5p&dNO  
cash purchase 現購   | D,->k  
cash sale 現沽   =(>pv,  
cashier 出?#123;員   ]kyGm2Ty9  
cashiers check 本票   BjCg!6`XF  
certificate of deposit 存款單折   Z"'tJ3Y.~  
certificate of indebtedness 借據   ,qO2D_  
certified check 保付支票   A
;C)#Q/  
certified public accountant 會計師   G>c:+`KS  
charges 費用   +`~6Weay  
charge for remittances 匯水手續費   #R3|nL  
charter 營業執照   5KDN8pJN  
chartered accountant 會計師   S
pX6PwM  
chattles 動產   ygf Uy  
check 支票   $/;;}|hqi  
che stub 支票存根   "~/O>.p  
closed account 己結清賬戶   jr=erVHK  
closing 結算   WkR=(dss8  
closing entries 結賬紀錄   Q!G^CG  
closing stock 期末存貨   g\lEdxm6Sj  
closing the book 結賬   @a}jnl(2  
columnar journal 多欄日記賬   uu+)r  
combination 聯合   *k ^?L  
commission 佣金   $fl+l5?9  
commodity 商品   #Vi:-zyY  
common stock 普通股   u~q6?*5  
company 公司   V`XtGTx  
compensation 賠償   2io~pk>  
compound interest 複利   3Ja1|;
(2  
consignee 承銷人   zsuXN*
 
consignment 寄銷   &+zS4)UK  
consignor 寄銷人   6E@qZvQ  
consolidated balance sheet 合併資產負債表   }:a:E~5y  
consolidated profit and loss account 合併損益表   N.@@ebuE  
consolidation 合併   <mX EX`?  
construction cost 營建成本   rGb<7b%  
construction revenue 營建收入   mJL=H
  
contract 合同   -{rUE +  
control account 統制賬戶   A 2Rp  
copyright 版權   24Uvi:B?~  
corporation 公司   ]ovb!X_  
cost 成本   #:LI,t  
cost accounting 成本會計   5'zD}[2  
cost of labour 勞工成本   ];8S<KiS~  
cost of production 生產成本   _?QVc0S!  
cost of manufacture 製造成本  
:M _N  
cost of sales 銷貨成本   @Xg5E  
cost price 成本價格   !{%BfZX<&  
credit 貸方   qz6@'1  
credit note 收款通知單   ;fGh]i  
creditor 債權人   'sT7t&v~  
crossed check 橫線支票   Y~[k_!  
current account 往來活期賬戶   pW4$$2S?9  
current asset 流動資產   f*46,`x  
current liability 流動負債   N>Q~WXvV#  
current profit and loss 本期損益   oZwu`~h Y  
debit 借方   S5>?jn1  
debt 債務   ! rZ r:@  
debtor 債務人   ee\QK,QV  
deed 契據   e> -fI_+b  
deferred assets 遞延資產    "1HKD  
deferred liabilities 遞延負債   ?3=y]Vb+  
delivery 交貨   ~D\zz }l  
delivery expense 送貨費   f'?FYBL  
delivery order 出貨單   m;@8z[ ^5  
demand draft 即期匯票   zSo(+D &[  
demand note 即期票據   "cDMFu  
demurrage charge 延期費  
xh|<`>5  
deposit 存款   P}8cSX9  
deposit slip 存款單   &Xh_`*]ox  
depreciation 折舊   ;nbV-<e  
direct cost 直接成本   5-?*Boi>i  
direct labour 直接人工   5DxNHEuS  
director 董事   8]j*z n?,  
discount 折扣   It:,8  
discount on purchase 進貨折扣   )/cf%  
   s&7TARd