[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。   Qv=Z  
:OZhEBL&b  
acceptance 承兌   ]s SoIT  
account 賬戶   1`AE]  
accountant 會計員   h ,n!x:zy@  
accounting 會計   1 M{#"t{6  
accounting system 會計制度   ?d0Dfqh_  
accounts payable 應付賬款   1lQ10J  
accounts receivable 應收賬款   lyeoSd1AN  
accumulated profits 累積利益   7U7 i2 4  
adjusting entry ?#123;整記錄   P3|<K-dFAK  
adjustment ?#123;整   Smux&e  
administration expense 管理費用   !Yf0y;e|:  
advances 預付   #e=^-yE  
advertising expense 廣告費   h zH5K  
agency 代理   CYu8J@(\~g  
agent 代理人   .0ZvCv:>  
agreement 契約   $g^;*>yr  
allotments 分配數   <KA@A}  
allowance 津貼   }.vy|^X  
amalgamation 合併   ]r
m=F]W/n  
amortization 攤銷   TDGzXJf[  
amortized cost 應攤成本   K7Vr$,p  
annuities 年金   [<;2C  
applied cost 已分配成本   !R@4tSu  
applied expense 已分配費用   z~5'p(|@f  
applied manufacturing expense 己分配製造費用   *X-$* ~J0  
apportioned charge 攤派費用   f5-={lUlIS  
appreciation 漲價   cOgtBEhn  
article of association 公司章程   =R"tnjR  
assessment 課稅   <i6MbCB  
assets 資產   iD`XD\.?  
attorney fee 律師費   &$Lm95  
audit 審計   B=r/(
e  
auditor 審計員   ?rDwYG(u]@  
average 平均數   OXB-.
<  
average cost 平均成本   jg8P4s  
bad debt 壞賬   M
2S|$6t:  
balance 餘額   c53`E U  
balance sheet 資產負債表   g <o;\\  
bank account 銀行賬戶   ~-%A@
Lt  
bank balance 銀行結存   9="sx 8?  
bank charge 銀行手續費   6hq)yUvo4  
bank deposit 銀行存款   Y5CE#&  
bank discount 銀行貼現   H%N+Vr3O,  
bank draft 銀行匯票   K=)R!e8  
bank loan 銀行借款   U*TN/6Qy.  
bank overdraft 銀行透支   buXG32;  
bankers acceptance 銀行承兌   F! e`i-xt  
bankruptcy 破產   Y ckbc6F  
bearer 持票人   cFvx*n  
beneficiary 受益人   W
U\bJ}  
bequest 遺產   xn8B|axB  
bill 票據   z-G (!]:  
bill of exchange 匯票   -c@
5qe>  
bill of lading 提單   4vS!99 v)  
bills discounted 貼現票據   &L]*]Xz;  
bills payable 應付票據   $H}Mn"G  
bills receivable 應收票據  
88j ;7  
board of directors 董事會   a)Ek~{9  
bonds 債券   nW_  
bonus 紅利   y9hZ2iT  
book value 賬面價值   UGt7iT<`8  
bookkeeper 簿記員   '4sD1LD~}  
bookkeeping 簿記   GcCs} (eo  
branch office general ledger 支店往來賬戶   9A(K_d-!H  
broker 經紀人   "r"An"  
brought down 接前   &7&*A s  
brought forward 接上頁   l)s+"C#  
budget 預算   C>dJ:.K%H  
by-product 副產品   NGUGN~p  
by-product sales 副產品銷售   QB,a d   
capital 股本   2*YXm> |1  
capital income 資本收益   Q{hOn]"  
capital outlay 資本支出   hp4(f W  
capital stock 股本   Z -a(3&  
capital stock certificate 股票   =_J<thp  
carried down 移後   Zr;=p"cXr  
carried forward 移下頁   YO0x68  
cash 現金   qL.Y_,[[  
cash account 現金賬戶   s[4!R&b  
cash in bank 存銀行現金   S(h*\we  
cash on delivery 交貨收款   FF~4y>R7u  
cash on hand 庫存現金   _ n4ma  
cash payment 現金支付   x{V>(d'p  
cash purchase 現購   ,z)NKt#  
cash sale 現沽   j]O[I^5  
cashier 出?#123;員   3uG5b8?  
cashiers check 本票   {OrE1WHB  
certificate of deposit 存款單折   *AR<DXEL  
certificate of indebtedness 借據   [#'_@zZz  
certified check 保付支票   _Pi:TxY  
certified public accountant 會計師   SkRQFm0a~  
charges 費用   ldvxYq<:  
charge for remittances 匯水手續費   F)kLlsp  
charter 營業執照   "mDrJTWa  
chartered accountant 會計師   / i2-h  
chattles 動產   X]"OW  
check 支票    r~_ /Jj  
che stub 支票存根   u!k<sd_8B  
closed account 己結清賬戶   D@W3;T^  
closing 結算   1|w:xG^  
closing entries 結賬紀錄   gr{Sh`Cm-  
closing stock 期末存貨   p!QneeA`&X  
closing the book 結賬   4$GRCq5N;  
columnar journal 多欄日記賬   *"{Z?< 3  
combination 聯合   aEdJri  
commission 佣金   G$9|aaf`1#  
commodity 商品   7d8qs%nA  
common stock 普通股   ps y(]Pf  
company 公司   P\6T 4s  
compensation 賠償   8A u<\~p  
compound interest 複利   DB'KIw  
consignee 承銷人   |P0L,R  
consignment 寄銷   DLVs>?Y  
consignor 寄銷人   Le:mMd= G  
consolidated balance sheet 合併資產負債表   ixHZX<6zYT  
consolidated profit and loss account 合併損益表   2X 
c  
consolidation 合併   cY
y@  
construction cost 營建成本   -U;LiO;N  
construction revenue 營建收入   <O)X89dFM  
contract 合同   )u/ ^aK53^  
control account 統制賬戶   q.sQ Z]ty9  
copyright 版權   Is6 _  
corporation 公司   4U;XqUY /  
cost 成本   MGKeD+=5  
cost accounting 成本會計   "M0l;  
cost of labour 勞工成本   IetGg{h.  
cost of production 生產成本   (Cd{#j<  
cost of manufacture 製造成本   @&xaaqQ-  
cost of sales 銷貨成本   ~nc([%!=  
cost price 成本價格   UQ?OD~7  
credit 貸方   qq7X",s  
credit note 收款通知單   pW--^aHu  
creditor 債權人   +ls*//R  
crossed check 橫線支票   7O9hn2?e  
current account 往來活期賬戶   S<]a@9W  
current asset 流動資產   JrWBcp:Y  
current liability 流動負債   {!eANm'  
current profit and loss 本期損益   mS~
]I$  
debit 借方   A1t~&?  
debt 債務   hd ;S>K/C  
debtor 債務人   j484b2uj1  
deed 契據   kxqc6  
deferred assets 遞延資產   $#ju?B~  
deferred liabilities 遞延負債   g_U~.?Db7  
delivery 交貨   e=jT]i*cU  
delivery expense 送貨費   eG
Sp(o56  
delivery order 出貨單   .0fh>kQ  
demand draft 即期匯票   PWN'.HQ  
demand note 即期票據   CL'Xip')T  
demurrage charge 延期費   &<|-> *v  
deposit 存款   27 145  
deposit slip 存款單   [aM'  
depreciation 折舊   Q$h:[_v  
direct cost 直接成本   }wOpPN[4  
direct labour 直接人工   fxoi<!|iGY  
director 董事   T<e7(=  
discount 折扣   P&%eIgAOL  
discount on purchase 進貨折扣   o|;eMO-  
   ;y~{+{{Ow