[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。   j"K^zh  
}{y)a<`  
acceptance 承兌   djH&)&q!  
account 賬戶   v*[UG^+)  
accountant 會計員   i\
<S ;  
accounting 會計   yIhPB8QL  
accounting system 會計制度   (n`] sbx  
accounts payable 應付賬款   , #=TputM  
accounts receivable 應收賬款   ; [G:  
accumulated profits 累積利益   Bm
Kf%:l}  
adjusting entry ?#123;整記錄   vJxEF&X  
adjustment ?#123;整   ?7}ybw3t]  
administration expense 管理費用   .fbY2b([  
advances 預付   3~{I/ft  
advertising expense 廣告費   Y?TS,   
agency 代理   d?&`ZVl  
agent 代理人   SIapY%)h  
agreement 契約   {CV+1kz  
allotments 分配數   /jNvHo^B  
allowance 津貼   KCO.8=y3  
amalgamation 合併   `6)(Fk--"  
amortization 攤銷   Li]bU
  
amortized cost 應攤成本   r1}^\C  
annuities 年金   ckMG4 3i\j  
applied cost 已分配成本   D'<L6w`  
applied expense 已分配費用   f-3CDUQ`  
applied manufacturing expense 己分配製造費用   vhPlH0  
apportioned charge 攤派費用   VcGl8~#9  
appreciation 漲價   d\uN  
article of association 公司章程   E447'aJ  
assessment 課稅   yI1:L -  
assets 資產   }[Z'Sg]s  
attorney fee 律師費   j*@@H6G  
audit 審計   s]%Cz\  
auditor 審計員   o`QNZN7/}  
average 平均數   Asv]2> x  
average cost 平均成本   KJRAW]?{  
bad debt 壞賬   "h#R>3I1)  
balance 餘額   }%p:Xv@X!  
balance sheet 資產負債表   =B9-}]DDO  
bank account 銀行賬戶   T[ZmD{6l  
bank balance 銀行結存   ]o8]b7-  
bank charge 銀行手續費   O`c+y  
bank deposit 銀行存款   u Jqv@GFv  
bank discount 銀行貼現   ]R_R`X?  
bank draft 銀行匯票   Sp492W+
 
bank loan 銀行借款   JD#x+~pb,8  
bank overdraft 銀行透支   RqgN<&g?  
bankers acceptance 銀行承兌   'g!T${  
bankruptcy 破產   <mQX S87  
bearer 持票人   db~^Gqv6k  
beneficiary 受益人   gYD1A\  
bequest 遺產   EW|$qLg  
bill 票據   3Rc*vVnI  
bill of exchange 匯票   is4}s,]$6  
bill of lading 提單   q0NFz mG  
bills discounted 貼現票據   ,c4HicRJ#  
bills payable 應付票據   R3~,&ab  
bills receivable 應收票據   l)9IgJ|<b  
board of directors 董事會   0n{.96r0R  
bonds 債券   H:@hCO[a  
bonus 紅利   -NXxxK  
book value 賬面價值   >G:Q/3jh  
bookkeeper 簿記員   x"{aO6M  
bookkeeping 簿記   U?#wWbE1  
branch office general ledger 支店往來賬戶   Q,[G?vbj  
broker 經紀人   Z^_qXerjP  
brought down 接前   Wd:pqhLh  
brought forward 接上頁   au{)5W4~  
budget 預算   _K o#36.S  
by-product 副產品   $D1ha CL  
by-product sales 副產品銷售   Kcm+%p^  
capital 股本   cD0rU8x  
capital income 資本收益   ~Q&J\'GQH  
capital outlay 資本支出   C( ij_>  
capital stock 股本   `gX|q3K\s  
capital stock certificate 股票   CIx(SeEF  
carried down 移後   'OsZD?W{  
carried forward 移下頁   iApq!u,  
cash 現金   L}`/v]E"eU  
cash account 現金賬戶  
t(u2%R4<d  
cash in bank 存銀行現金   <0})%V?-  
cash on delivery 交貨收款   w}ji]V}  
cash on hand 庫存現金   (9Zvr4.f7  
cash payment 現金支付   G:<f(Gy  
cash purchase 現購   Y;/@[AwF  
cash sale 現沽   (QDKw}O2b  
cashier 出?#123;員   w\)K0RN  
cashiers check 本票   4yyw:"  
certificate of deposit 存款單折   $-}&RW9  
certificate of indebtedness 借據   8zp?WUb  
certified check 保付支票   XwY,xg&o  
certified public accountant 會計師   =SJ#6uFS  
charges 費用   jE*{^+n  
charge for remittances 匯水手續費   aKDY_D  
charter 營業執照   $G".PW
c  
chartered accountant 會計師   lU{)%4e`  
chattles 動產   'z$$ZEz!C  
check 支票   $aV62uNf  
che stub 支票存根    0k (-  
closed account 己結清賬戶   rYb5#aT[  
closing 結算   .nPOjwEx&Y  
closing entries 結賬紀錄   <Ht"t]u*Bn  
closing stock 期末存貨   ,8e'<y  
closing the book 結賬   C?\(?%B  
columnar journal 多欄日記賬   8A#,*@V[  
combination 聯合   k+J%o%* <  
commission 佣金   d4| )=  
commodity 商品   IL*B@E8  
common stock 普通股   csy6_q(  
company 公司   ?2]fE[SqY  
compensation 賠償   ?()*"+N(ck  
compound interest 複利   h.edb6  
consignee 承銷人   @IL04' \  
consignment 寄銷   "wgPPop  
consignor 寄銷人   =\<NTu  
consolidated balance sheet 合併資產負債表   z@,pT"rb  
consolidated profit and loss account 合併損益表   cYA:k  
consolidation 合併   y\T$) XGV  
construction cost 營建成本   LCivZ0?|X  
construction revenue 營建收入  
wW%b~JX  
contract 合同  
GW AT0  
control account 統制賬戶   c,a8#Og  
copyright 版權   if*V-$[I  
corporation 公司   "*bLFORkq'  
cost 成本   U
D-+BUV  
cost accounting 成本會計   r8EJ@pOF2w  
cost of labour 勞工成本   `=(<!nXJx  
cost of production 生產成本   YK/? mj1x  
cost of manufacture 製造成本   ?w:\0j5~  
cost of sales 銷貨成本   hIV 9.{J  
cost price 成本價格   `i`P}W!F  
credit 貸方   t/[2{'R4  
credit note 收款通知單   vFUp$[  
creditor 債權人   "Hw%@]#  
crossed check 橫線支票   tK3$,9+  
current account 往來活期賬戶   ?/.])'&b  
current asset 流動資產   QRju9x  
current liability 流動負債   d]E=w6+;Q  
current profit and loss 本期損益   JN 8Rh  
debit 借方   hi(b\ABx  
debt 債務   YuhfPa  
debtor 債務人   -HF?1c  
deed 契據   %e:+@%]  
deferred assets 遞延資產   y6$a :
6  
deferred liabilities 遞延負債   sVh)Ofn  
delivery 交貨   lV'?X%  
delivery expense 送貨費   <WUg
H6"  
delivery order 出貨單   f#l9rV"@g  
demand draft 即期匯票   L(
3&,!@  
demand note 即期票據   3eUi
9_s+  
demurrage charge 延期費   rZgu`5<a  
deposit 存款   -53c0g@X  
deposit slip 存款單   .rBU"Rbo  
depreciation 折舊   H,D5)1Uu  
direct cost 直接成本   ]WMzWt:L  
direct labour 直接人工   - +a,Ej  
director 董事   |eRE'Wd0  
discount 折扣   #x.v)S  
discount on purchase 進貨折扣   t^&hG7L_m,  
   .s\lfBo9