[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。   82@;.%  
{;z L[AgCg  
acceptance 承兌    d8BK
/b  
account 賬戶   @SQ*/sw (c  
accountant 會計員   k~9Ywf  
accounting 會計   <2@<r
t{  
accounting system 會計制度   rb J)RN^.  
accounts payable 應付賬款   ;~1/eF  
accounts receivable 應收賬款   hk$nlc|$  
accumulated profits 累積利益   ~NW5+M(u  
adjusting entry ?#123;整記錄   b8b PK<  
adjustment ?#123;整   &40JN}  
administration expense 管理費用   ;| $]Qq  
advances 預付   e[k;SSs  
advertising expense 廣告費   zH\;pmWiN9  
agency 代理   ^%OH}Z`ly  
agent 代理人   CR<pB)F?a  
agreement 契約   JU%yqXO  
allotments 分配數   iN9!?Ov_  
allowance 津貼   {ZIFj.2  
amalgamation 合併   _ L:w;Oy9T  
amortization 攤銷   3v3Va~fm`  
amortized cost 應攤成本   Ynh4oWUp  
annuities 年金   WO*WAP)n  
applied cost 已分配成本   nTtt$I@hW  
applied expense 已分配費用   uxJiec`&  
applied manufacturing expense 己分配製造費用   *1 $~CC7  
apportioned charge 攤派費用   AU?YZEAei  
appreciation 漲價   R\Ynn^w  
article of association 公司章程   +&zuI  
assessment 課稅   2mp>Mn~K^  
assets 資產   ~i&< !O&  
attorney fee 律師費   8Carg~T@  
audit 審計   FCB/FtI0  
auditor 審計員   _TcQ12H 5<  
average 平均數   C%7)sLWjJS  
average cost 平均成本   e=Tc(Mwn  
bad debt 壞賬   (Gk]<`d#N  
balance 餘額   Eq.zCD8A  
balance sheet 資產負債表   ?}Ptb&Vk(  
bank account 銀行賬戶   3\l9Sf=M|
 
bank balance 銀行結存   Hf]}OvT>Z  
bank charge 銀行手續費   C%o/  
bank deposit 銀行存款   Q+js2?7^  
bank discount 銀行貼現   "N:]d*A\  
bank draft 銀行匯票   !<^j!'2  
bank loan 銀行借款   t:@A)ip  
bank overdraft 銀行透支   exN#!&;  
bankers acceptance 銀行承兌   <EN[s  
bankruptcy 破產   Uo)<_nG  
bearer 持票人   w]YyU5rhS  
beneficiary 受益人   ZTz(NS EK  
bequest 遺產   ^p%+rB.j[  
bill 票據   <@ex})su  
bill of exchange 匯票   CbaAnm1  
bill of lading 提單   ^ J@i7FOb  
bills discounted 貼現票據   kT=|tQ@  
bills payable 應付票據   WG=r? xE  
bills receivable 應收票據   X10TZ  
board of directors 董事會   1`J N  
bonds 債券   MP&4}De  
bonus 紅利  
8r|  
book value 賬面價值   t"Rf67  
bookkeeper 簿記員   |N.q[>^R  
bookkeeping 簿記   2Sd6b 2-  
branch office general ledger 支店往來賬戶   sWzXl~JbF  
broker 經紀人   Vk=<,<BB  
brought down 接前   A/6nVn  
brought forward 接上頁   f5XcBW9E  
budget 預算   `X03Q[:q"[  
by-product 副產品   *jSc&{s~  
by-product sales 副產品銷售   nE$ V<Co}  
capital 股本   ebwoMG,B-  
capital income 資本收益   ! r\ktX  
capital outlay 資本支出   4tu>~ vOE  
capital stock 股本   0#GwhB  
capital stock certificate 股票   |L-juT X9  
carried down 移後   WZ-{K"56  
carried forward 移下頁   A+*(Pds  
cash 現金   #`wfl9tj  
cash account 現金賬戶   9 f/tNQ7W  
cash in bank 存銀行現金   D\~$6#B>>  
cash on delivery 交貨收款   :iiTz$yk  
cash on hand 庫存現金   5 :>  
cash payment 現金支付   2_DtzY:=  
cash purchase 現購   g+F_M  
cash sale 現沽   O@&I.d$  
cashier 出?#123;員   0n^j 50Yq  
cashiers check 本票   9:5NX3"p  
certificate of deposit 存款單折   $)a5;--W  
certificate of indebtedness 借據   P?ol]MwaB  
certified check 保付支票   ozwqK oE  
certified public accountant 會計師   IUG.q8  
charges 費用   pMrfi}esx  
charge for remittances 匯水手續費   780MSFV8  
charter 營業執照   Mi-9sW  
chartered accountant 會計師   #>NZN1  
chattles 動產   @&> +`kgU-  
check 支票   e.h:9`"*  
che stub 支票存根  
g 0=t9J  
closed account 己結清賬戶   i<![i5uAI  
closing 結算   j* ja )  
closing entries 結賬紀錄   1 .k}gl0<  
closing stock 期末存貨   SX8%F:<.  
closing the book 結賬   ZXkAw sr  
columnar journal 多欄日記賬   m>:ig\  
combination 聯合   {(Z1Jo
Sl  
commission 佣金  
KwyXM9h6=  
commodity 商品   -p~B -,  
common stock 普通股   k{8N@&D  
company 公司   N|d@B{a(  
compensation 賠償   Lj\<qF~n  
compound interest 複利   =]Bm>67"  
consignee 承銷人   ]kvE+m&p}^  
consignment 寄銷   7%WI  
consignor 寄銷人   ymqhI\>y#  
consolidated balance sheet 合併資產負債表   Ric$Xmu
  
consolidated profit and loss account 合併損益表   ;T(^riAEl  
consolidation 合併   m 9Q{)?J7  
construction cost 營建成本   O#k+.LU  
construction revenue 營建收入   v]sGdZ(6-  
contract 合同   AO]e^Q  
control account 統制賬戶   yK;I<8+>_  
copyright 版權   vF1$$7k  
corporation 公司   uNDkK o<M  
cost 成本   .l!Z=n|  
cost accounting 成本會計   TY}?>t+  
cost of labour 勞工成本   }W J`q`g  
cost of production 生產成本   %G*D0pE  
cost of manufacture 製造成本    P7!Sc  
cost of sales 銷貨成本   ~f:fOrLE#  
cost price 成本價格   12E"6E)
 
credit 貸方   jTJ[2WaS  
credit note 收款通知單   %|~UNP$  
creditor 債權人   > im4'-  
crossed check 橫線支票   Hqk2W*UTl  
current account 往來活期賬戶   Z'~FZRF  
current asset 流動資產   bBf+z7iyc  
current liability 流動負債   78"W ~`8  
current profit and loss 本期損益   70Am]L&M  
debit 借方   :1I,:L  
debt 債務   PsVA>Q,4!.  
debtor 債務人   Y;WrfO$J  
deed 契據   lPQH_+)Z"  
deferred assets 遞延資產   \v <}{\.|$  
deferred liabilities 遞延負債   1*"Uc!7.%  
delivery 交貨   +oa]v1/W  
delivery expense 送貨費   ~a}pYLxl  
delivery order 出貨單   ? "gy`oC v  
demand draft 即期匯票   r_",E=e  
demand note 即期票據   +y2*[  
demurrage charge 延期費   HD>{UU?  
deposit 存款   C%&7,F7  
deposit slip 存款單   J&?kezs  
depreciation 折舊   Ok
M>  
direct cost 直接成本   bP[/  
direct labour 直接人工   ^/,s$dj  
director 董事   "(5}=T@,  
discount 折扣   7g$t$cZby,  
discount on purchase 進貨折扣   +q(D]:@,[  
   d0,I]"