[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。   MRo_A
n+  
G^h:#T
  
acceptance 承兌   Tzjv-9^V  
account 賬戶   v]Pyz<+  
accountant 會計員   g.62XZF@  
accounting 會計   YhRy C*b  
accounting system 會計制度   ,']CqhL6=R  
accounts payable 應付賬款   NM:$Q<n  
accounts receivable 應收賬款   SfY 5 Xgp  
accumulated profits 累積利益   uUq= L  
adjusting entry ?#123;整記錄   "v0bdaQH3  
adjustment ?#123;整   Zz:%KUl3  
administration expense 管理費用   d:A'|;']  
advances 預付   t~ I;IB  
advertising expense 廣告費   5Zhl@v,L%  
agency 代理   ^K J#dT  
agent 代理人   MK Sw  
agreement 契約   %o\+R0K  
allotments 分配數   l\N2C4NG  
allowance 津貼   CflyK@  
amalgamation 合併   / s Apj  
amortization 攤銷   
J1gnR  
amortized cost 應攤成本    : F[s  
annuities 年金   jp4-w(  
applied cost 已分配成本   3j W&S  
applied expense 已分配費用   /TB{|_HbW  
applied manufacturing expense 己分配製造費用   [P~7kNFOh  
apportioned charge 攤派費用   7KUf,0D  
appreciation 漲價   LT A0WgzR)  
article of association 公司章程   3]}RjOTU  
assessment 課稅   i-wW bZ-  
assets 資產   +zDRed_]=_  
attorney fee 律師費   Fo;J3<U)  
audit 審計   /|&4&$  
auditor 審計員   tG9C(D`G  
average 平均數   oXk6,b"  
average cost 平均成本   =tA;JB  
bad debt 壞賬   wRK27=\z  
balance 餘額   @U?&1.\  
balance sheet 資產負債表   S"
^'ksL\  
bank account 銀行賬戶   rk;]7Wu  
bank balance 銀行結存   .
dxELSV  
bank charge 銀行手續費   x7gd6"10^  
bank deposit 銀行存款   :nl,Ac  
bank discount 銀行貼現   hRB
?NM  
bank draft 銀行匯票   OA}; pQ9QN  
bank loan 銀行借款   %c]N-  
bank overdraft 銀行透支   uxKO "  
bankers acceptance 銀行承兌   S{MB$JA  
bankruptcy 破產   "u$XEA  
bearer 持票人   3gJZlH5IR  
beneficiary 受益人   [x=(:soEqC  
bequest 遺產   n?D/bXp  
bill 票據   x bcmvJrG  
bill of exchange 匯票   aEa+?6;D  
bill of lading 提單   726UO#*  
bills discounted 貼現票據   D(<0t
U^[  
bills payable 應付票據   iY,oaC~?"N  
bills receivable 應收票據   PX23M|$!  
board of directors 董事會   K(lVAKiP]  
bonds 債券   a[rb-Z  
bonus 紅利   14uv[z6  
book value 賬面價值   0/!0W%f[}  
bookkeeper 簿記員   >@?mP$;=  
bookkeeping 簿記   b9T6JS j  
branch office general ledger 支店往來賬戶   .tHc*Eh  
broker 經紀人   x11riK  
brought down 接前   ld({1jpX,  
brought forward 接上頁   %FqQ+0^  
budget 預算   O/(vimx.#F  
by-product 副產品   VhMVoW  
by-product sales 副產品銷售   O<@L~S]  
capital 股本   LLzxCMc9*  
capital income 資本收益   3'A0{(b  
capital outlay 資本支出   Ets6tM`  
capital stock 股本   <u# 7K\:  
capital stock certificate 股票   #s>'IPc0  
carried down 移後   8gt*`]I  
carried forward 移下頁   o>yXEg  
cash 現金   Hdd3n6*  
cash account 現金賬戶   EASmB  
cash in bank 存銀行現金   }F9#3W&`c  
cash on delivery 交貨收款   W 9}xfy09  
cash on hand 庫存現金   *6=9 8C4I  
cash payment 現金支付   (ToD u@p  
cash purchase 現購   EDnZ/)6Gg  
cash sale 現沽   %WmTG }L)  
cashier 出?#123;員   eMV8`&c'  
cashiers check 本票   Kf$(7FT'`  
certificate of deposit 存款單折   \K%M.>]vq  
certificate of indebtedness 借據   cmCD}Skk  
certified check 保付支票   '<ZHzDW@  
certified public accountant 會計師   9CN'29c  
charges 費用  
X$P(8'[9A  
charge for remittances 匯水手續費   bd27])n(  
charter 營業執照   ug;\`.nT^  
chartered accountant 會計師   V=1zk-XC  
chattles 動產   Nx*1m BC  
check 支票   2cGiE{  
che stub 支票存根   9OY ao  
closed account 己結清賬戶   b<"jmB{  
closing 結算   vLq%k+D#  
closing entries 結賬紀錄   ! jDopE0L  
closing stock 期末存貨   Z8Vof~  
closing the book 結賬   O%F*i2I:+k  
columnar journal 多欄日記賬   ~MYE8xrId  
combination 聯合   ^f"|<r  
commission 佣金   <X& fs*x&  
commodity 商品   2@ZRz%(Oa&  
common stock 普通股   OpIeo+^X*  
company 公司   alNn(0MG  
compensation 賠償   Y"s8j=1m  
compound interest 複利   31e O2 |7  
consignee 承銷人   C"s-ttP   
consignment 寄銷   ke<5]&x  
consignor 寄銷人   M: &%c3  
consolidated balance sheet 合併資產負債表   N{@~(>ee^  
consolidated profit and loss account 合併損益表   @B(E&  
consolidation 合併   CW/L(RQ  
construction cost 營建成本   L8NZU*"  
construction revenue 營建收入   ?q2Yk/P  
contract 合同   aXZi2  
control account 統制賬戶   `f~$h?}3-@  
copyright 版權   ovXk~%_  
corporation 公司   E?BF8t_fTE  
cost 成本   r yA+Lli.  
cost accounting 成本會計   xpwy%uo  
cost of labour 勞工成本   `Gl[e4U  
cost of production 生產成本   #,XZ@u+  
cost of manufacture 製造成本   B8.}9  
cost of sales 銷貨成本   !u  .n  
cost price 成本價格   b+hN\/*]  
credit 貸方   U&a(WQV9&  
credit note 收款通知單   '}bmDb*  
creditor 債權人   [*0M$4   
crossed check 橫線支票   Zt=P 
0  
current account 往來活期賬戶   ;<Gxo nIV  
current asset 流動資產   HNj;_S  
current liability 流動負債   p1HbD`ST  
current profit and loss 本期損益   8$ #z>  
debit 借方   3/]FT#l]i  
debt 債務   U^U hZ!
 
debtor 債務人   V3d$C&<(  
deed 契據     ?<8c  
deferred assets 遞延資產   hk S:_e=  
deferred liabilities 遞延負債   `P*BW,P'T  
delivery 交貨   =20 +(<  
delivery expense 送貨費   h/8p2Mrqi  
delivery order 出貨單   "*W# z  
demand draft 即期匯票   IXm[c@5l  
demand note 即期票據   zfg+gd)Z
 
demurrage charge 延期費   H~>8q~o]  
deposit 存款   CQrP%}`r  
deposit slip 存款單   X-TGrdoX  
depreciation 折舊   NPM2qL9&J  
direct cost 直接成本   Tm7LaM  
direct labour 直接人工   T.-tV[2  
director 董事   unbIfl=  
discount 折扣   imAOYEH7}  
discount on purchase 進貨折扣   }:;UnE}  
   bw7gL\*