[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。   ^3"~
T  
U{/d dCf7  
acceptance 承兌   _ p%=RIR  
account 賬戶   KT$Za
  
accountant 會計員   4&

%0%  
accounting 會計   L/\s~*:M  
accounting system 會計制度   @oE^(  
accounts payable 應付賬款   (7Su{ tq  
accounts receivable 應收賬款   3,`I\>No  
accumulated profits 累積利益   g>` k9`  
adjusting entry ?#123;整記錄   mq 0d ea  
adjustment ?#123;整   )E9[=4+*C$  
administration expense 管理費用   'u@,,FFz[K  
advances 預付   }C-K0ba7  
advertising expense 廣告費   x*>@knP<-  
agency 代理   hOFC8g  
agent 代理人   {txW>rZX  
agreement 契約   j.=&qYc0"  
allotments 分配數   r@")MOGc  
allowance 津貼   e}lF#$  
amalgamation 合併   pm
d
a9V4  
amortization 攤銷   6z`l}<q  
amortized cost 應攤成本   gOiZ8K!  
annuities 年金   {A^3<=|  
applied cost 已分配成本    bu0i#  
applied expense 已分配費用   [B~*88T  
applied manufacturing expense 己分配製造費用   Wo)$*?  
apportioned charge 攤派費用   T.bn~Z#f  
appreciation 漲價   0zQ~'x  
article of association 公司章程   X1DE   
assessment 課稅   X~UrAG}_  
assets 資產   (\8IgQ{  
attorney fee 律師費   Hk&op P9)  
audit 審計   e={ ?d6  
auditor 審計員   ~jz!jF~I  
average 平均數   6roq 1=   
average cost 平均成本   }%75Wety  
bad debt 壞賬   &t)$5\r  
balance 餘額   }H#C<: A  
balance sheet 資產負債表   _oz1'}=  
bank account 銀行賬戶   ~8JOPzK  
bank balance 銀行結存   8*
zORz  
bank charge 銀行手續費   ?)NgODU  
bank deposit 銀行存款   >c`r&W.t  
bank discount 銀行貼現   z}BuR*WSY{  
bank draft 銀行匯票   ,FIG5-e,}  
bank loan 銀行借款   hMCf| e.UY  
bank overdraft 銀行透支    P5Bva  
bankers acceptance 銀行承兌   #,[z}fq  
bankruptcy 破產   y^0 mf|  
bearer 持票人   /,d]`N!  
beneficiary 受益人   c1tM(]&  
bequest 遺產   J]W? Vvv  
bill 票據   ]hMs:$}  
bill of exchange 匯票   h 8<s(WR  
bill of lading 提單   SA{noM  
bills discounted 貼現票據   FPb4VJ|xm  
bills payable 應付票據   jXPf}{^  
bills receivable 應收票據   D`'h8:\  
board of directors 董事會   OYyF*F&S[  
bonds 債券   *epK17i=  
bonus 紅利   /9b+I/xY"  
book value 賬面價值   ]qb>O:T  
bookkeeper 簿記員   n\GN}?4  
bookkeeping 簿記   `\beQ(g  
branch office general ledger 支店往來賬戶   GvzaLEo  
broker 經紀人   ~%eZQgqA*  
brought down 接前    &>n:7  
brought forward 接上頁   GX+Gqj.  
budget 預算   V=gu'~  
by-product 副產品   _TwEym.V  
by-product sales 副產品銷售   ? K Dg|d  
capital 股本   `#*`hH8  
capital income 資本收益   QsX`IYk  
capital outlay 資本支出   [jz@d\k$_  
capital stock 股本   zYxA#TZL  
capital stock certificate 股票   yi8AzUW cW  
carried down 移後   qXprD.; }  
carried forward 移下頁   (fYYcpd,k  
cash 現金   4`Cgz#v {  
cash account 現金賬戶   FM=XoMP q  
cash in bank 存銀行現金   TH"<6*f2L  
cash on delivery 交貨收款   lSfPOx;*  
cash on hand 庫存現金   ),>whCtsI  
cash payment 現金支付   }#q0K  
cash purchase 現購   !5qV}5  
cash sale 現沽   ]`q]\E
H  
cashier 出?#123;員   mGpBj9jr
1  
cashiers check 本票   mg< v9#  
certificate of deposit 存款單折   ,Yn$X  
certificate of indebtedness 借據   C1#f/o->  
certified check 保付支票   a51}~V1  
certified public accountant 會計師   Z,-J tl  
charges 費用   #Vhr1;j  
charge for remittances 匯水手續費   $azK M,<q  
charter 營業執照   bzaweAH  
chartered accountant 會計師   QFB2,k6jN  
chattles 動產   >}bkX 6c5  
check 支票   0h kZ  
che stub 支票存根   l\"
CHwN?Y  
closed account 己結清賬戶   bw)E;1zo  
closing 結算   D;hJK-Y  
closing entries 結賬紀錄   _H@8qR  
closing stock 期末存貨   r]'[qaP  
closing the book 結賬   RA!8AS?  
columnar journal 多欄日記賬   x6Tpt^N}  
combination 聯合   l*Q OM  
commission 佣金   [s+FX5'K  
commodity 商品   J vl-=~  
common stock 普通股   M96Nt&P`  
company 公司   24po}nrO  
compensation 賠償   T2A74>Nw  
compound interest 複利   V#B'm?aQ  
consignee 承銷人   j*FpQiBoT  
consignment 寄銷   pJ x H
  
consignor 寄銷人   T-\q3X|y /  
consolidated balance sheet 合併資產負債表   vl!o^_70(  
consolidated profit and loss account 合併損益表   6o^O%:0g  
consolidation 合併   QO>)ug+  
construction cost 營建成本   ?y@;=x!'  
construction revenue 營建收入   u`XZtF<vf  
contract 合同   p m<K6I  
control account 統制賬戶   [U$`nnp  
copyright 版權   =I9hGj6  
corporation 公司   a *bc#!e  
cost 成本   ('`mPD,  
cost accounting 成本會計   K#N5S]2yb  
cost of labour 勞工成本   S/yBr `  
cost of production 生產成本   Y3ypca&P9  
cost of manufacture 製造成本   Va4AE)[/*  
cost of sales 銷貨成本   DG=_E\"#  
cost price 成本價格   vos-[$  
credit 貸方   a~k*Gd(  
credit note 收款通知單   6J965eM'[  
creditor 債權人   +3pfBE|  
crossed check 橫線支票   w[uwhd  
current account 往來活期賬戶   )"Wy/P  
current asset 流動資產   Wt=%.Y(x  
current liability 流動負債   -5\.\L3y)  
current profit and loss 本期損益   BPy pA$  
debit 借方   qvs[Gkaa@  
debt 債務   zR%)@
wh  
debtor 債務人   ?U,XyxN  
deed 契據   ^fU,9  
deferred assets 遞延資產   pW&8 =Ew  
deferred liabilities 遞延負債   L(/wsw~y*  
delivery 交貨   $wcV~'f M  
delivery expense 送貨費   G[ q<P  
delivery order 出貨單   HmV JkkksJ  
demand draft 即期匯票   Ut(BQM>U+$  
demand note 即期票據   Zf?jnDA  
demurrage charge 延期費   O_D;_v6Ii+  
deposit 存款   <2\QY  
deposit slip 存款單   gT|&tTS1@  
depreciation 折舊   o6X<FE#8  
direct cost 直接成本   g:>dF#  
direct labour 直接人工   >SS
979  
director 董事   'fIG$tr9X  
discount 折扣   i;#AW($+a  
discount on purchase 進貨折扣   VKr oikz@]  
   F'55BY*!