[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。   48 |u{  
7HkQ|~zGT  
acceptance 承兌   |DZ3=eWZ  
account 賬戶   .gS x`|!  
accountant 會計員   k=o>DaEh(  
accounting 會計   qV`JZ\n  
accounting system 會計制度   MlBw=Nr  
accounts payable 應付賬款   X|3l*FL  
accounts receivable 應收賬款   .xIu  
accumulated profits 累積利益   2*<'=*zaQ  
adjusting entry ?#123;整記錄   fvUD' sx  
adjustment ?#123;整   =Lyo]8>,X  
administration expense 管理費用   mhXSbo9w-  
advances 預付   @T6Z3Zj}  
advertising expense 廣告費   Gd08RW  
agency 代理   1G6MO  
agent 代理人   83ajok4E  
agreement 契約   {ylhh%t4hi  
allotments 分配數   9^5D28y  
allowance 津貼   /e0cx:.w  
amalgamation 合併   !Ui"<0[,  
amortization 攤銷   Z
O!  
amortized cost 應攤成本   i$Sq. NU  
annuities 年金   dU4G!  
applied cost 已分配成本   xQetAYP`  
applied expense 已分配費用   p>c`GDU  
applied manufacturing expense 己分配製造費用   5cza0CriJ  
apportioned charge 攤派費用   S ;; Z  
appreciation 漲價    p@se 5~  
article of association 公司章程   nHB=*Mj DV  
assessment 課稅   EC6Q<&]Iw  
assets 資產   lv*fK  
attorney fee 律師費   3nJd0E  
audit 審計   ~SW_jiKM  
auditor 審計員   ;Q0WCm\5  
average 平均數   Lk-%I?  
average cost 平均成本   SB3=5"q  
bad debt 壞賬   t Kik)ei  
balance 餘額   Rt{`v<  
balance sheet 資產負債表   c T!L+zg  
bank account 銀行賬戶   RRBok
j)]  
bank balance 銀行結存   v\UwL-4
[  
bank charge 銀行手續費   {_]'EK/w  
bank deposit 銀行存款   N{$ '-[  
bank discount 銀行貼現   BRx`83CK  
bank draft 銀行匯票   vGT#BS%  
bank loan 銀行借款   P=j89-e  
bank overdraft 銀行透支   j+_pF<$f:  
bankers acceptance 銀行承兌   us^2Oplq<  
bankruptcy 破產   p FkqDU  
bearer 持票人   >WsRCBA  
beneficiary 受益人   E|aPkq]  
bequest 遺產   H$/r{gfg^  
bill 票據   8jn
z;;|  
bill of exchange 匯票   &!kr&g#]  
bill of lading 提單   r.V< 5xV  
bills discounted 貼現票據   =7Wr  
bills payable 應付票據   ZN:~etd  
bills receivable 應收票據   Z{|U!tn
 
board of directors 董事會   BK_x5mGu3  
bonds 債券   U1>VKP;5Nn  
bonus 紅利   y'9 bs  
book value 賬面價值   Uv-xP(X  
bookkeeper 簿記員   )cMW,  
bookkeeping 簿記   _TRO2p0  
branch office general ledger 支店往來賬戶   S&C  
broker 經紀人   ^r7- |  
brought down 接前   !*?Ss  
brought forward 接上頁   `+ !GoXI  
budget 預算   }/%(7Ff{  
by-product 副產品   }wJDHgt]-p  
by-product sales 副產品銷售   zlh}8Es  
capital 股本   s57-<&@J9  
capital income 資本收益   0wm
z2zKV  
capital outlay 資本支出   QDRgVP  
capital stock 股本   ( ]Z$mv!  
capital stock certificate 股票   #l(cBM9sz  
carried down 移後   ;btH[a iV  
carried forward 移下頁   >?$+hZz<  
cash 現金   }<EA)se"  
cash account 現金賬戶   .Jt&6N  
cash in bank 存銀行現金   SOyE$GoOsx  
cash on delivery 交貨收款   qq&G~y  
cash on hand 庫存現金   Om%
9 x  
cash payment 現金支付   Ba$Ibq,r/  
cash purchase 現購   ugM,wT&~Y  
cash sale 現沽   XeaO,P  
cashier 出?#123;員   LDJ=<c!  
cashiers check 本票   #!?5^O  
certificate of deposit 存款單折   EH'?wh|Yp  
certificate of indebtedness 借據   K#=)]qIk  
certified check 保付支票   kpM5/=f/@  
certified public accountant 會計師   uLw$`ihw  
charges 費用   ^oFg5  
charge for remittances 匯水手續費   J^@0Ff;=5^  
charter 營業執照   QY,.|  
chartered accountant 會計師   V}#2pP  
chattles 動產   QY<{S&k9  
check 支票   UGy~Ecv  
che stub 支票存根   hi>sDU<x  
closed account 己結清賬戶   GdqT4a\
S  
closing 結算   [TPr  
closing entries 結賬紀錄   U!"+~d)  
closing stock 期末存貨   ^/Id!Y7  
closing the book 結賬   3N?WpA768/  
columnar journal 多欄日記賬   0Ts[IHpg&E  
combination 聯合   >Xq:?}-m2  
commission 佣金   ~;Ga65_6_  
commodity 商品   x}G["ZU}v]  
common stock 普通股   _MZqH8  
company 公司   Pr
IS L[@  
compensation 賠償   "}i\"x;s  
compound interest 複利   a.a5qwG  
consignee 承銷人   %y~=+Sm%m
 
consignment 寄銷   jXO*_R  
consignor 寄銷人   54kd>)|"ag  
consolidated balance sheet 合併資產負債表   m8F-#?~  
consolidated profit and loss account 合併損益表   2\ /(
!n  
consolidation 合併   taXS>*|B  
construction cost 營建成本   g?ID}E~<  
construction revenue 營建收入   8X`Gm!)  
contract 合同   S~+}_$  
control account 統制賬戶   ~y+QL{P4~  
copyright 版權   #msXAy$N3r  
corporation 公司   5N(/K.^  
cost 成本   b$P=rIB  
cost accounting 成本會計   @|xcrEnP}B  
cost of labour 勞工成本   [-cYFdt"V  
cost of production 生產成本   }d2]QD#O  
cost of manufacture 製造成本   uhUC m  
cost of sales 銷貨成本   5
taYm'  
cost price 成本價格   T<\Q4Coth  
credit 貸方   KaC+x-%K  
credit note 收款通知單   %|[+\py$Q  
creditor 債權人   ^$aj,*Aj~  
crossed check 橫線支票   DCv~^  
current account 往來活期賬戶   x68$?CD  
current asset 流動資產   qZlb?b"  
current liability 流動負債   Z 4u
ft  
current profit and loss 本期損益   ir<HC 'D[  
debit 借方   F8km8lPQl  
debt 債務   \?-`?QPux  
debtor 債務人   |1H"ya  
deed 契據   AD4KoT&  
deferred assets 遞延資產   h Ns<Ae  
deferred liabilities 遞延負債   }E+}\&  
delivery 交貨   )/h~csy:~  
delivery expense 送貨費   \D] N*  
delivery order 出貨單   4"fiEt,t<x  
demand draft 即期匯票   \+mc   
demand note 即期票據   ;"=a-$vm  
demurrage charge 延期費   ["}0umt  
deposit 存款   hf rF7{yj  
deposit slip 存款單   }3cOZd_,t
 
depreciation 折舊   k/W$)b:Of`  
direct cost 直接成本   [^B04
x@  
direct labour 直接人工   &Ib8xwb:  
director 董事   'u$e2^  
discount 折扣   5An|#^]  
discount on purchase 進貨折扣   RQ#g n  
   .,[zI@9