[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。   >PmnR>x-rj  

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acceptance 承兌   `b?o%5V2x  
account 賬戶   d.Ep#4  
accountant 會計員   ;nbV-<e  
accounting 會計   5-?*Boi>i  
accounting system 會計制度   <kOdd)X  
accounts payable 應付賬款   8$`$24Wx  
accounts receivable 應收賬款   3}kG ]#  
accumulated profits 累積利益   d`9ofw~3=  
adjusting entry ?#123;整記錄   !j%MN{#a  
adjustment ?#123;整   o'J^kd`  
administration expense 管理費用   BHNEP |=  
advances 預付   oF
L7dL  
advertising expense 廣告費   DA_}pS"  
agency 代理   Ym|%ka  
agent 代理人   %i5tf;x6i  
agreement 契約   x|`BF%e/v  
allotments 分配數   ~1:_wni  
allowance 津貼   x,M8NTb
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amalgamation 合併   R1vuf*A5,  
amortization 攤銷   .OcI.1H[  
amortized cost 應攤成本   "DvhAEM  
annuities 年金   d}Xb8SaE%c  
applied cost 已分配成本   #Oi{7~  
applied expense 已分配費用   QERj`/
g  
applied manufacturing expense 己分配製造費用   sZPyEIXie  
apportioned charge 攤派費用   wQX18aF/#d  
appreciation 漲價   H/}W_ h^^  
article of association 公司章程   zS*vKyye>  
assessment 課稅   V@o#" gZ  
assets 資產   ~$d(@ T&  
attorney fee 律師費   k&lfxb9pd  
audit 審計   9";qR,  
auditor 審計員   i5cK5MaD  
average 平均數   3/V0w|Z
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average cost 平均成本   ]w_JbFmT  
bad debt 壞賬   ek1<9"y  
balance 餘額   RA1K$D ?A  
balance sheet 資產負債表   LK+67Y{25  
bank account 銀行賬戶   c2Wp 8l  
bank balance 銀行結存   bF'J m*f  
bank charge 銀行手續費   ZRj/lQ2D  
bank deposit 銀行存款   d<RJH  
bank discount 銀行貼現   J p)I9k,Ez  
bank draft 銀行匯票   \+j:d 9?  
bank loan 銀行借款   *$Y_ % }  
bank overdraft 銀行透支   P!dSJ1'oC  
bankers acceptance 銀行承兌   !v. <H]s)  
bankruptcy 破產   hc*tQ2
 
bearer 持票人   _ B0C]u3D  
beneficiary 受益人   I%l2_hs0V  
bequest 遺產   bbT1p:RF  
bill 票據   vj9'5]
!~q  
bill of exchange 匯票   jo' V.]\  
bill of lading 提單   XhUVDmeUMb  
bills discounted 貼現票據   ;FJFr*PM  
bills payable 應付票據   QB3er]y0%  
bills receivable 應收票據   =q}Z2 OoYh  
board of directors 董事會   Irui{%T  
bonds 債券   7%Ou6P$^fr  
bonus 紅利   *!pn6OJ"Q}  
book value 賬面價值   Ca-.&$f  
bookkeeper 簿記員   Y`."=8R~  
bookkeeping 簿記   }W0_eQ  
branch office general ledger 支店往來賬戶   7{\6EC}d[&  
broker 經紀人   WO6R04+WV  
brought down 接前   kD(#LM<9s  
brought forward 接上頁   f>|Wd;7l:  
budget 預算   
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by-product 副產品   "}vxHN#  
by-product sales 副產品銷售   _nM 7SK  
capital 股本   !v8](UI8-  
capital income 資本收益   |w{C!Q8l  
capital outlay 資本支出   gC(@]%  
capital stock 股本   a"l\_D'.K8  
capital stock certificate 股票   Yv.7-DHNl  
carried down 移後   ]=PkgOJD  
carried forward 移下頁   qh+&Zx~  
cash 現金   p3>Md?e  
cash account 現金賬戶   a$\Bt_  
cash in bank 存銀行現金   hj}PL  
cash on delivery 交貨收款   V|~o`(]  
cash on hand 庫存現金   ^B1$| C D,  
cash payment 現金支付   }0?XF/e(R  
cash purchase 現購   ^7a@?|,q8  
cash sale 現沽   Y<
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cashier 出?#123;員   )2Bb,p<Wr  
cashiers check 本票   vR&b2G7o  
certificate of deposit 存款單折   7Ck3L6J#  
certificate of indebtedness 借據   > `mV^QD  
certified check 保付支票   *Nfotv  
certified public accountant 會計師   t)= dKC  
charges 費用   5WvsS( 9H  
charge for remittances 匯水手續費   wbvOf X  
charter 營業執照   z,bK.KFSs  
chartered accountant 會計師   lF t^dl^  
chattles 動產   G1\F7A  
check 支票   %w?C)$Kn \  
che stub 支票存根   T0~~0G)k  
closed account 己結清賬戶   1 e]D=2y  
closing 結算   t1G__5wp  
closing entries 結賬紀錄    =k>fW7e  
closing stock 期末存貨   e^, IZ{  
closing the book 結賬   [H{@<*  
columnar journal 多欄日記賬   _zJ /z  
combination 聯合   o/Q|R+yXV  
commission 佣金   +z:>Nl  
commodity 商品   ANgt\8  
common stock 普通股   1xu~@v60  
company 公司   &er,Wyc(  
compensation 賠償   -2(?O`tZ  
compound interest 複利   pmOUl 8y4  
consignee 承銷人   7t1as.  
consignment 寄銷   R:3=!zav  
consignor 寄銷人   Zd88+GS,#  
consolidated balance sheet 合併資產負債表   !zvOCAb,  
consolidated profit and loss account 合併損益表   gVe]?Jva`  
consolidation 合併   )8oN$20  
construction cost 營建成本   I9Uj3cL\  
construction revenue 營建收入   s;..a&C'  
contract 合同   JU.!<  
control account 統制賬戶   ^d@2Y0h
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copyright 版權   |rG)Q0H,  
corporation 公司   ( mn:!3H%  
cost 成本   )2#&l  
cost accounting 成本會計   lHDZfwJ&C1  
cost of labour 勞工成本   _aBy>=2c$  
cost of production 生產成本   H=\Tse_.  
cost of manufacture 製造成本   GzBPI'C  
cost of sales 銷貨成本   Xs# _AX  
cost price 成本價格   SM%/pu;  
credit 貸方   :U *8S\$  
credit note 收款通知單   rS +) )!
 
creditor 債權人   QnP?j&  
crossed check 橫線支票   .ZV='i()X  
current account 往來活期賬戶   5gII|8
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current asset 流動資產   jvAjnh#  
current liability 流動負債   .9WOTti  
current profit and loss 本期損益   dJ#go*Gn  
debit 借方   c~O Lr  
debt 債務   }2;iIw`  
debtor 債務人   ?{jey_]M  
deed 契據   Aj=GekX{  
deferred assets 遞延資產   8aIqc  
deferred liabilities 遞延負債   ^)I}#  
delivery 交貨   UCK;?]  
delivery expense 送貨費   !icI Rqcf=  
delivery order 出貨單   KO~KaN  
demand draft 即期匯票   Kh[l};/F  
demand note 即期票據   )Tp"l"(G  
demurrage charge 延期費   K*{RGE  
deposit 存款   L6DYunh}^N  
deposit slip 存款單   y.}{KQ"a*  
depreciation 折舊   #AC T&J  
direct cost 直接成本   OzD\*,{7  
direct labour 直接人工   ;6D3>Lm  
director 董事   ~*"ZF-c
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discount 折扣   u$C\#y7  
discount on purchase 進貨折扣   'S9o!hb'@  
  
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