[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。   8*#][wC2  
6>BDA?  
acceptance 承兌   @*"<U]  
account 賬戶   X_({};mz  
accountant 會計員   T:S
{3  
accounting 會計   _Q}RElA  
accounting system 會計制度   `;qv}  
accounts payable 應付賬款   
=@KYA(D  
accounts receivable 應收賬款   T{H#]BF<E  
accumulated profits 累積利益   lZA>L, \d  
adjusting entry ?#123;整記錄   ROt0<^<  
adjustment ?#123;整   7x7r!rSe,  
administration expense 管理費用   KvJP(!{  
advances 預付   @ U8}sH^  
advertising expense 廣告費   W3V{Xk|  
agency 代理   ;Jbc'V'fm  
agent 代理人   YV3TxvXMR  
agreement 契約   d!QD vO  
allotments 分配數   mf;^b.mKh  
allowance 津貼   FSwgPIO>  
amalgamation 合併   9 /Ai(  
amortization 攤銷   ;p#Z:6  
amortized cost 應攤成本   E2h;hr;W  
annuities 年金   >_0 i=.\  
applied cost 已分配成本   K]pKe"M  
applied expense 已分配費用   vzyI::f?  
applied manufacturing expense 己分配製造費用   i3l #~  
apportioned charge 攤派費用    `\|3 ~_v  
appreciation 漲價   ptWG@"j/b  
article of association 公司章程   F%_,]^ n[  
assessment 課稅   }u3H4S<o  
assets 資產   3^A/`8R7K  
attorney fee 律師費   nA_ zP4  
audit 審計   ngkeJ)M0$  
auditor 審計員   vBnKu  
average 平均數   ^0-e,d 9h  
average cost 平均成本   AeY$.
b  
bad debt 壞賬   %$Jqt  
balance 餘額   27*(oT  
balance sheet 資產負債表   fs3-rXoB  
bank account 銀行賬戶   \+?,c\x  
bank balance 銀行結存   f.$aFOn  
bank charge 銀行手續費   c6Yf"~TD0  
bank deposit 銀行存款   orQ V'  
bank discount 銀行貼現   - l40)^ E}  
bank draft 銀行匯票   /8WpX  
bank loan 銀行借款   @!&Jgg53G  
bank overdraft 銀行透支   v`_i1h9p{  
bankers acceptance 銀行承兌   5&-j{J0iV  
bankruptcy 破產   uzVG q!'H  
bearer 持票人   |`k1zc)9  
beneficiary 受益人   ezg^5o;  
bequest 遺產   "BLv4s|y7L  
bill 票據   :?$Sb8OuIL  
bill of exchange 匯票   oc3dd"8}@  
bill of lading 提單   qr'x0r|<>  
bills discounted 貼現票據   %TW%|"v  
bills payable 應付票據   %<=w[*i  
bills receivable 應收票據   ~E<PtDab  
board of directors 董事會   rTP5- 4  
bonds 債券   w;yiX<t<  
bonus 紅利   M|[@znzR<  
book value 賬面價值   jHu,u|e0>S  
bookkeeper 簿記員   <uBhi4  
bookkeeping 簿記   ~}7$uW0ol  
branch office general ledger 支店往來賬戶   '&.)T2Kw  
broker 經紀人   +3/k/W  
brought down 接前   [xZ/ZWb/  
brought forward 接上頁   B8cB Qv  
budget 預算   {8!ZKlB  
by-product 副產品   f!M [awj%  
by-product sales 副產品銷售   ;T5,T   
capital 股本   I=4Xv<F  
capital income 資本收益   g+>=C   
capital outlay 資本支出   P7'oXtW{o  
capital stock 股本   !"`@sd~  
capital stock certificate 股票   e(OwS?K  
carried down 移後   ( Lok  
carried forward 移下頁   K9e~Wl<3  
cash 現金   [)Z'N/;0  
cash account 現金賬戶   PwFQ#Z  
cash in bank 存銀行現金   ),nCq^Bp  
cash on delivery 交貨收款   X zi'Lu`  
cash on hand 庫存現金   ^eT DD  
cash payment 現金支付   wMH[QYb<*  
cash purchase 現購   P3>..fhoW  
cash sale 現沽   lj "Z  
cashier 出?#123;員   tr6jh=  
cashiers check 本票   N_u& 3CG  
certificate of deposit 存款單折   `y8 ? =  
certificate of indebtedness 借據   *3A3>Rwu  
certified check 保付支票   bx hPjAL  
certified public accountant 會計師   1A7%0/K-]  
charges 費用   ZNzR`6}  
charge for remittances 匯水手續費   4zo4 H~@gk  
charter 營業執照   Lv `#zgo_f  
chartered accountant 會計師   I! h(`  
chattles 動產   d\~p5_5.  
check 支票   y-w2O]  
che stub 支票存根   wF|0n t  
closed account 己結清賬戶   fOa6,  
closing 結算   0K=Qf69Y  
closing entries 結賬紀錄   :V&N\>Wo  
closing stock 期末存貨   "C_T]%'Wm  
closing the book 結賬   |A ;o0pL  
columnar journal 多欄日記賬   ^=eq .(>  
combination 聯合   Q0pC4WJ`  
commission 佣金   ES^>[2Y  
commodity 商品   dO>k5!ge|:  
common stock 普通股   $x?NNS_ "J  
company 公司   :y=!{J<  
compensation 賠償   l
hLnygUk  
compound interest 複利   eq^TA1>T  
consignee 承銷人   >;&Gz-lm  
consignment 寄銷   O0@w(L-  
consignor 寄銷人   a$
w},= `E  
consolidated balance sheet 合併資產負債表   cU7rq j_  
consolidated profit and loss account 合併損益表   ^y:FjQC:  
consolidation 合併   HG2N-<$  
construction cost 營建成本   RY9+ 9i  
construction revenue 營建收入   `d75@0:  
contract 合同   285
_|!.Y  
control account 統制賬戶   k/df(cs  
copyright 版權   VLf g
[*k  
corporation 公司   u WUR3n  
cost 成本   aRbx   
cost accounting 成本會計   RXGHD19]  
cost of labour 勞工成本   `*>V6B3  
cost of production 生產成本   , p_G/OU  
cost of manufacture 製造成本   |J:$MX~  
cost of sales 銷貨成本   z)5S^{(  
cost price 成本價格   ,5/V@;i  
credit 貸方   q\a[S*  
credit note 收款通知單   }KK2WJp#M  
creditor 債權人   G7 1U7  
crossed check 橫線支票   D,MyI#  
current account 往來活期賬戶   Xc\*9XV:  
current asset 流動資產   fs&,
w  
current liability 流動負債   %moJF1  
current profit and loss 本期損益   vKU`C?,L  
debit 借方   L'>s(CR  
debt 債務   d4%dIR)  
debtor 債務人   GP*
 +  
deed 契據   Y5HfN[u^7  
deferred assets 遞延資產   +W6Hva.  
deferred liabilities 遞延負債   ;P3>>DZ  
delivery 交貨   Xdc G0D^  
delivery expense 送貨費   N;<//,  
delivery order 出貨單   H6_xwuw:  
demand draft 即期匯票   "ml?7Xl,n  
demand note 即期票據   NjbwGcH%\  
demurrage charge 延期費   cFLd)mt/  
deposit 存款   !L77y^oV  
deposit slip 存款單   u,fA
!  
depreciation 折舊   2 #KoN8%  
direct cost 直接成本   DR6]-j!FK  
direct labour 直接人工   K'NcTw#f  
director 董事   ^OF5F8Tf/  
discount 折扣   i`+B4I8[  
discount on purchase 進貨折扣   mG_BM/$  
   ^\:yf.k