[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。   %"<|u)E  
@;\2 PD  
acceptance 承兌   SB1j$6]OR7  
account 賬戶   Whoqs_Mm{  
accountant 會計員   kSW=DE|#}  
accounting 會計   }j+Af["W?  
accounting system 會計制度   @`Fv}RY{  
accounts payable 應付賬款   b#uNdq3  
accounts receivable 應收賬款   9Hu;CKs  
accumulated profits 累積利益   =g.R?H8cj5  
adjusting entry ?#123;整記錄   KU]co4]8^s  
adjustment ?#123;整   !sknO53`H`  
administration expense 管理費用   3(2WO^zX {  
advances 預付   0H$6_YX4A  
advertising expense 廣告費   7Shau%2C  
agency 代理   Q!9
 
agent 代理人   GGM|B}U p  
agreement 契約   s=S 9y7i(R  
allotments 分配數   b]0]*<~y  
allowance 津貼   ]e t ]Vkg  
amalgamation 合併   &7\=Jw7w  
amortization 攤銷   [Sr^CYP(  
amortized cost 應攤成本   $ol]G`+  
annuities 年金   xL&evG#  
applied cost 已分配成本   k kZ2Jxvx  
applied expense 已分配費用   }Z/[ "  
applied manufacturing expense 己分配製造費用   N F$k~r  
apportioned charge 攤派費用   bA_/6r)u  
appreciation 漲價   kC,=E9)O  
article of association 公司章程   |~K  5]  
assessment 課稅   "*U0xnI  
assets 資產   "U"phLX  
attorney fee 律師費   -R]Iu\  
audit 審計   qw?Wi%t(x8  
auditor 審計員   =l)D$l  
average 平均數   F_U9;*f]  
average cost 平均成本   bIXudE[8zq  
bad debt 壞賬   6N49q-.Lg  
balance 餘額   E
,kDy:  
balance sheet 資產負債表   ]Cc3}+(s  
bank account 銀行賬戶   @$Xl*WT7  
bank balance 銀行結存   )_&P:;N  
bank charge 銀行手續費   \DiAfx<Ub  
bank deposit 銀行存款   L[s`8u<_)z  
bank discount 銀行貼現   R7o'V* d  
bank draft 銀行匯票   Ao )\/AR'  
bank loan 銀行借款   UF&B7r  
bank overdraft 銀行透支   v~*Co}0OB  
bankers acceptance 銀行承兌   c$.Zg=  
bankruptcy 破產   l`bl^~xRo  
bearer 持票人   '^n,)oA/G  
beneficiary 受益人   a1>Tz  
bequest 遺產   xA'RO-a}h  
bill 票據   =dT  #x
  
bill of exchange 匯票   h]Y,gya[yk  
bill of lading 提單   #0"Pd8@  
bills discounted 貼現票據   :@RX}rKG  
bills payable 應付票據   9bQD"%ha=d  
bills receivable 應收票據   l\/u XP?  
board of directors 董事會   *V`E)maU  
bonds 債券   <.Dg3
RH  
bonus 紅利   bhl9:`s  
book value 賬面價值   Yu}[RXC(=  
bookkeeper 簿記員   'uW&ADp  
bookkeeping 簿記   tCR#TW+IY-  
branch office general ledger 支店往來賬戶   aD&4C-,1  
broker 經紀人   6Y%{ YQ}s|  
brought down 接前   @CtnV|  
brought forward 接上頁   uv&4 A,h  
budget 預算   `t>A~.f  
by-product 副產品   {/|tVc63  
by-product sales 副產品銷售   OcE,E6LD  
capital 股本   x MFo  
capital income 資本收益   S"cim\9xP  
capital outlay 資本支出   .MS41 E!  
capital stock 股本   J'E?Z0  
capital stock certificate 股票   H -K%F_#  
carried down 移後   jK]An;l{
Z  
carried forward 移下頁   cCuK?3V4K  
cash 現金   [k]3#<sS  
cash account 現金賬戶   n%ypxY0  
cash in bank 存銀行現金   ~c=F$M^"c  
cash on delivery 交貨收款   X%98k'h.y  
cash on hand 庫存現金   YO9ofT  
cash payment 現金支付   FfC\uuRe  
cash purchase 現購   lt("yqBu
 
cash sale 現沽   /,yRn31[  
cashier 出?#123;員   m@y<wk(  
cashiers check 本票   +w2 `  
certificate of deposit 存款單折   l`A
e&nc6  
certificate of indebtedness 借據   ydTd.`  
certified check 保付支票   -uNM_|MO  
certified public accountant 會計師   V6bjVd9|Z  
charges 費用   0iV~MQZ(  
charge for remittances 匯水手續費   ;LC?3.  
charter 營業執照   oO^=%Mc(  
chartered accountant 會計師   <2e[;$  
chattles 動產   6IJH%qUx'  
check 支票   z?t75#u9.  
che stub 支票存根   r+usMF<'  
closed account 己結清賬戶   2BO&OX|X  
closing 結算   I_Omv{&u  
closing entries 結賬紀錄   wzF%R{;  
closing stock 期末存貨   n= q7*<l  
closing the book 結賬   $T6+6<  
columnar journal 多欄日記賬   } 4ZWAzH  
combination 聯合   z~th{4#E;  
commission 佣金   j6E|j>@u  
commodity 商品   G+t=+T2m  
common stock 普通股   P}"T3u\N  
company 公司   *mz-g7  
compensation 賠償   (
e#f  
compound interest 複利   &W}6Xg(  
consignee 承銷人   '?$R YU,  
consignment 寄銷   :W9a t  
consignor 寄銷人   }J`cRDO  
consolidated balance sheet 合併資產負債表   #fDM{f0]R  
consolidated profit and loss account 合併損益表   2%/+r  
consolidation 合併   f#\Nz>tOhE  
construction cost 營建成本   +`ug?`_  
construction revenue 營建收入   tHEZuoi  
contract 合同   zJ_y"bt  
control account 統制賬戶   9w6 uoM  
copyright 版權   Wjli(sT#-  
corporation 公司   VV/aec8  
cost 成本   k3T374t1b  
cost accounting 成本會計   (v&iXD5t  
cost of labour 勞工成本   m86ztP)  
cost of production 生產成本   }S;A%gYm  
cost of manufacture 製造成本   3U'l'H,  
cost of sales 銷貨成本   7u:QT2=&  
cost price 成本價格   =&)R2pLs*  
credit 貸方   <b?$-Rx  
credit note 收款通知單   buDz]ec b  
creditor 債權人   }nptmc  
crossed check 橫線支票   -56gg^Pnr  
current account 往來活期賬戶   Z^J7r&\V  
current asset 流動資產   ?K
Wo1  
current liability 流動負債   |-HNHUF  
current profit and loss 本期損益   @SI,V8i  
debit 借方   2$'bOo
 
debt 債務   =y=MljEX  
debtor 債務人   YRCOh:W*  
deed 契據   O"#/>hmv-  
deferred assets 遞延資產   qCB{dp/  
deferred liabilities 遞延負債   
Ph)>;jU  
delivery 交貨   1--Ka&H  
delivery expense 送貨費   >qPP_^]  
delivery order 出貨單   @aP1[(m
 
demand draft 即期匯票   $}fY B/  
demand note 即期票據   M^lP`=sSv  
demurrage charge 延期費   j9X|c7|  
deposit 存款   {B4.G8%Z  
deposit slip 存款單   viJP
6fh  
depreciation 折舊   UjMWSPEBy  
direct cost 直接成本   y&V'GhW!dd  
direct labour 直接人工   ,b:~
Vpb1I  
director 董事   ff]fN:}V  
discount 折扣   ,YJn=9pTl  
discount on purchase 進貨折扣   |D_4 iFC  
   GE? \Vm