[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。   }/=_  
G9;WO*  
acceptance 承兌   =>9`qcNW_  
account 賬戶   L fhd02  
accountant 會計員   5K0Isuu>>  
accounting 會計   $P$OWp?b  
accounting system 會計制度   K\#+;\V  
accounts payable 應付賬款   9"[#\TW9Vb  
accounts receivable 應收賬款   YvonZ  
accumulated profits 累積利益   :0/I2:  
adjusting entry ?#123;整記錄   NeYj[Q~xy  
adjustment ?#123;整   ^c*'O0y[D  
administration expense 管理費用   /}Max@.`  
advances 預付   c(:GsoO  
advertising expense 廣告費   %j yLRT]H  
agency 代理   se&:Y&vrc~  
agent 代理人    o4xZaF4+  
agreement 契約   EyhQjsaT  
allotments 分配數   72aj4k]^  
allowance 津貼   :EZTJu  
amalgamation 合併   w;XXjT  
amortization 攤銷   MOXDR  
amortized cost 應攤成本   x@yF|8  
annuities 年金   E8/P D  
applied cost 已分配成本   8d-_'MXk3  
applied expense 已分配費用   Tw$lakw  
applied manufacturing expense 己分配製造費用   Hc71 .rqS  
apportioned charge 攤派費用   JHcC}+H[  
appreciation 漲價   L49`=p<  
article of association 公司章程   h-V5&em"_  
assessment 課稅   Jf2  
assets 資產   WlU5`NJl]2  
attorney fee 律師費   <S<(wFE@4  
audit 審計   qvCl mZ  
auditor 審計員   M*nfWQ a  
average 平均數   mDtD7FzJ  
average cost 平均成本   #8cY,%<S]  
bad debt 壞賬   ydw')Em  
balance 餘額   )]'?yS"  
balance sheet 資產負債表   {J MFCc[  
bank account 銀行賬戶   ;sDFTKf  
bank balance 銀行結存   ~Os~pTo  
bank charge 銀行手續費   2%QY~Ku~  
bank deposit 銀行存款   2s~X  
bank discount 銀行貼現   Eg>MG87  
bank draft 銀行匯票   6tVB}UKs  
bank loan 銀行借款   =F6J%$  
bank overdraft 銀行透支   `zF=h#i  
bankers acceptance 銀行承兌   &q>=6sQvf  
bankruptcy 破產   7cH[}v`pn  
bearer 持票人   G0^NkH,k  
beneficiary 受益人   k/Z}nz   
bequest 遺產   't
]=ps  
bill 票據   @wbV@  
bill of exchange 匯票   (h%!Kun  
bill of lading 提單   72.ZE%Ue  
bills discounted 貼現票據   XDU&Z2A  
bills payable 應付票據   U
]O7RH  
bills receivable 應收票據   U\P ;,o  
board of directors 董事會   p3&w/K{L6w  
bonds 債券   "YM)bc  
bonus 紅利   K[O'@v  
book value 賬面價值   lIz"mk  
bookkeeper 簿記員   qlO(z5Ak  
bookkeeping 簿記   3DbS\jja  
branch office general ledger 支店往來賬戶   %R(1^lFI$  
broker 經紀人   &jr'vS[b  
brought down 接前   !>TH#sU$  
brought forward 接上頁   Gz@'W%6yaV  
budget 預算   ki48]#p  
by-product 副產品   6Dwj^e0  
by-product sales 副產品銷售   /aP4'U8ov  
capital 股本   I8rtta  
capital income 資本收益   wS9EC}s:Q  
capital outlay 資本支出   WbB0{s  
capital stock 股本   \:, dWLu  
capital stock certificate 股票   t[|^[%i  
carried down 移後   lOYzo  
carried forward 移下頁   f 0D9Mp  
cash 現金   >8\EdN59{  
cash account 現金賬戶   u?r=;:N|y  
cash in bank 存銀行現金   Q)#+S(TG  
cash on delivery 交貨收款   rjHL06qE  
cash on hand 庫存現金   _gxI=EYi  
cash payment 現金支付   g4^=Q'j-  
cash purchase 現購   { <f]6  
cash sale 現沽   0j@gC0xu)|  
cashier 出?#123;員   zo4 IY`3  
cashiers check 本票   gmd-$%"  
certificate of deposit 存款單折   BxV o
>r  
certificate of indebtedness 借據   `KgIr,Q)  
certified check 保付支票   W6:ei.d+NS  
certified public accountant 會計師    !*5vXN  
charges 費用   S3l$\X;6X  
charge for remittances 匯水手續費   nO.RB#I$F  
charter 營業執照    74i  
chartered accountant 會計師   ,'N8Ivt  
chattles 動產   b;A(6^V  
check 支票   QpbyC_:;$4  
che stub 支票存根   JI##l:,7r  
closed account 己結清賬戶   [<CIh46S.  
closing 結算   s~V%eq("}  
closing entries 結賬紀錄   2
j*;1  
closing stock 期末存貨   J0K25w  
closing the book 結賬   =wE1j  
columnar journal 多欄日記賬   SkU'JM7<95  
combination 聯合   m_ >+$uL  
commission 佣金   ruiAEC<Ej  
commodity 商品   [Vzp D 4  
common stock 普通股   no).70K  
company 公司   f}qR'ognUu  
compensation 賠償   g?-HAk6  
compound interest 複利   M*6}#ST  
consignee 承銷人   i^`]TOP  
consignment 寄銷   >..C^8 "  
consignor 寄銷人   |:Q`9;  
consolidated balance sheet 合併資產負債表   T-S6`^_L  
consolidated profit and loss account 合併損益表   !0p_s;uu,W  
consolidation 合併   2vbm=~)$F  
construction cost 營建成本   N{rC#A3  
construction revenue 營建收入   jr,j1K@_t  
contract 合同   x"7`,W  
control account 統制賬戶  
w&VMb&<  
copyright 版權   ti%uyXfja  
corporation 公司   yCC.j%@  
cost 成本   vK@t=d  
cost accounting 成本會計   wd86 y  
cost of labour 勞工成本   c0}* $e  
cost of production 生產成本   zPWJ=T@N  
cost of manufacture 製造成本   k?[|8H~2C  
cost of sales 銷貨成本   N3O~_=/v?  
cost price 成本價格   [R-&5 G!x  
credit 貸方   p{c+ +P5  
credit note 收款通知單   %
uA\Le  
creditor 債權人   (?[^##03MN  
crossed check 橫線支票   (x"TM),Q  
current account 往來活期賬戶   =XbOY[  
current asset 流動資產   VEUdw(-?s  
current liability 流動負債   VkKq<`t<  
current profit and loss 本期損益   mV\QZfoF  
debit 借方   =gG_ %]``R  
debt 債務   L&*/s&>b  
debtor 債務人   Ro1b (+H  
deed 契據   kta`[%KmIZ  
deferred assets 遞延資產   ~
_|OGp_a  
deferred liabilities 遞延負債   b d!|/Lk  
delivery 交貨   !w+A3Z>V  
delivery expense 送貨費   R> r@[$z+  
delivery order 出貨單    +=Xgi$  
demand draft 即期匯票   &}N=a  
demand note 即期票據   L!fiW`>0G  
demurrage charge 延期費   iobL6SUZ  
deposit 存款   4|PNsHXt
 
deposit slip 存款單    KaRdO  
depreciation 折舊   8+gti*C?\  
direct cost 直接成本   7-*QF>w<a  
direct labour 直接人工   u>e4;f`F  
director 董事   d`M]>EDXp  
discount 折扣   1a|Z!V zi  
discount on purchase 進貨折扣   aVI%FycYo  
   b ] W^_