[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。   *@fR36  
z]ZhvH7-  
acceptance 承兌   ([zt}uf  
account 賬戶   pv&:
N,p  
accountant 會計員   hK"hMyH^  
accounting 會計   iph>"b$D
 
accounting system 會計制度   `HvU_ja;  
accounts payable 應付賬款   ^,')1r,  
accounts receivable 應收賬款   T1hr5V<U  
accumulated profits 累積利益   !)RND 6.  
adjusting entry ?#123;整記錄   IlsXj`!e  
adjustment ?#123;整   pfgFHNH:  
administration expense 管理費用   \|nF55W [  
advances 預付   -frmvNJ F  
advertising expense 廣告費   ;>_\oZGj_  
agency 代理   %)T>Wn%b]v  
agent 代理人  
^Bn)a"Gd  
agreement 契約   Yu-e|:
 
allotments 分配數   L<!}!v5ja  
allowance 津貼   ~n%~ Z|mMF  
amalgamation 合併   fv_}7t7  
amortization 攤銷   Mit,X  
amortized cost 應攤成本   X=_pQ+j`^  
annuities 年金   !Uz{dFJf;  
applied cost 已分配成本   | 2BIAm]  
applied expense 已分配費用   ,<F=\G_f  
applied manufacturing expense 己分配製造費用   G$pTTT6#  
apportioned charge 攤派費用   $A"kHS7T  
appreciation 漲價   !TY9\8JzV  
article of association 公司章程   F<
q'ivj:w  
assessment 課稅   9Y!N\-x`  
assets 資產   R/r)l<X@   
attorney fee 律師費   !"/]<OQ   
audit 審計   PE3FuJGz  
auditor 審計員   x@I*(I  
average 平均數   D].!u{##  
average cost 平均成本   W)3?T&`
 
bad debt 壞賬   #pu
6^NTK  
balance 餘額   BDSZ'  
balance sheet 資產負債表   CI"7* z_  
bank account 銀行賬戶   tAFKq>\  
bank balance 銀行結存   9Z]~c^UB  
bank charge 銀行手續費   ~K}iVX  
bank deposit 銀行存款   O,R5csMh  
bank discount 銀行貼現   I&~kwOP  
bank draft 銀行匯票   m7wD#?lm  
bank loan 銀行借款   n 1MZHa,  
bank overdraft 銀行透支   JP`$A  
bankers acceptance 銀行承兌   rF:C( {y  
bankruptcy 破產   B z<
T{f  
bearer 持票人   B*7Y5_N  
beneficiary 受益人   O=UXe]D  
bequest 遺產   :;W[@DeO[  
bill 票據   Hs/ aU_  
bill of exchange 匯票   L;zwqdI  
bill of lading 提單   ifj%!*   
bills discounted 貼現票據   '?dO[iQ$:  
bills payable 應付票據   H,`F%G#!`q  
bills receivable 應收票據   w>Iw&US  
board of directors 董事會   v+uq  
bonds 債券   M#X8Rs1`  
bonus 紅利   wBZ=IMDu\  
book value 賬面價值   ,Oa-AF/p  
bookkeeper 簿記員   c*2U'A  
bookkeeping 簿記   4-;"w;  
branch office general ledger 支店往來賬戶   +\g/KbV7  
broker 經紀人   ^Pl(V@  
brought down 接前   I^"ouM9}Q  
brought forward 接上頁   nMXk1`|/)x  
budget 預算   pgbm2m T9  
by-product 副產品   O O?e8OU  
by-product sales 副產品銷售   i!g}PbC[  
capital 股本   gY\X?  
capital income 資本收益   {$D[l hj  
capital outlay 資本支出   #HFB*>  
capital stock 股本   t80s(e  
capital stock certificate 股票   S:)Aj6>6  
carried down 移後   |,3s]b`  
carried forward 移下頁   FjRt'  
cash 現金   ~hK7(K  
cash account 現金賬戶   G8=2=/ !  
cash in bank 存銀行現金   < kyT{[e+6  
cash on delivery 交貨收款   4x7(50hp#  
cash on hand 庫存現金   ro|mWP0  
cash payment 現金支付   *69{#qN  
cash purchase 現購   sd4eJ  
cash sale 現沽   kFKc9}7W  
cashier 出?#123;員   E;!pK9wL|  
cashiers check 本票   R_9&V!fl  
certificate of deposit 存款單折   *D`]7I~}  
certificate of indebtedness 借據   a&:1W83  
certified check 保付支票   ^b|Z<oF  
certified public accountant 會計師   yg({g "  
charges 費用   O/g|E47  
charge for remittances 匯水手續費   .EeX
q}a[  
charter 營業執照   ,fWQSc\}  
chartered accountant 會計師   W0e+yIaR  
chattles 動產   ]xGo[:k|E  
check 支票   j("$qpv  
che stub 支票存根   1Q_  C  
closed account 己結清賬戶   vHR-mQUs  
closing 結算   ;: <z hO  
closing entries 結賬紀錄   8VG6~>ux'>  
closing stock 期末存貨   =&+]>g{T  
closing the book 結賬   WgHl. :R  
columnar journal 多欄日記賬   #yNSQd  
combination 聯合   4I7B #{  
commission 佣金   u#(& R"6  
commodity 商品   3OnIAk3  
common stock 普通股   be&5vl  
company 公司   PJd7t%m;  
compensation 賠償   y?=W  
compound interest 複利   bVfFhfh*  
consignee 承銷人   758`lfz=_  
consignment 寄銷   5mzOr4*0  
consignor 寄銷人   ]U[y3  
consolidated balance sheet 合併資產負債表   hxG=g6:G  
consolidated profit and loss account 合併損益表   /|7@rH([{  
consolidation 合併   d)@Hx8  
construction cost 營建成本   GMk\ l  
construction revenue 營建收入   Ah^0FU%!g  
contract 合同   SZUhZI z&  
control account 統制賬戶   pypW  
copyright 版權   u&4CXv=  
corporation 公司   .II*wKk  
cost 成本   lT.Q)(  
cost accounting 成本會計   $d b]b   
cost of labour 勞工成本   /zt9;^e  
cost of production 生產成本   DlC\sm  
cost of manufacture 製造成本   So?.V4aD_  
cost of sales 銷貨成本   Za,MzKd=  
cost price 成本價格   8aDSRfv*  
credit 貸方   N$'/J-^  
credit note 收款通知單   2Y~UeJ_\Lq  
creditor 債權人   b:%z<vo
 
crossed check 橫線支票   '5^$v{  
current account 往來活期賬戶   z+@CzHCN  
current asset 流動資產   n oW
jZ  
current liability 流動負債   7JC^+rk  
current profit and loss 本期損益   4Vv~  
debit 借方   FEOr'H<3x  
debt 債務   {?2jvv  
debtor 債務人   Z|78>0SAt  
deed 契據   Y!3Mm*  
deferred assets 遞延資產   $? 'JePC
 
deferred liabilities 遞延負債   7CKpt.Sz6  
delivery 交貨   "h@|XI  
delivery expense 送貨費   8(AI|"A"-  
delivery order 出貨單   WUC-*(  
demand draft 即期匯票   1yFVF
  
demand note 即期票據   [_$r-FA  
demurrage charge 延期費   FI.Ae/(U  
deposit 存款   Z)JJ-V!  
deposit slip 存款單   CsJ38]=Mt  
depreciation 折舊   25bbuhss  
direct cost 直接成本   0LX"<~3j  
direct labour 直接人工   f+ }Rj0A  
director 董事   I JPpF`  
discount 折扣   5,Q3#f~!  
discount on purchase 進貨折扣   M lv  
   D)kh"cK*1