[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。   !y*oF{RZ  
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acceptance 承兌   zP nC=h|g  
account 賬戶   S(t{&+Wc  
accountant 會計員   (/?R9T[V&^  
accounting 會計   c-*2dV[@  
accounting system 會計制度   XU9'Rfp  
accounts payable 應付賬款   %VJW@S>j/  
accounts receivable 應收賬款   X| <yq  
accumulated profits 累積利益   ;k}H(QI  
adjusting entry ?#123;整記錄   hQ';{5IKvC  
adjustment ?#123;整   Zi{0-m6+  
administration expense 管理費用   +)gB9DoK  
advances 預付   *U_oao  
advertising expense 廣告費   1X&B:_  
agency 代理   H(> M   
agent 代理人   =bL{i&&  
agreement 契約   Xw^X&Pp  
allotments 分配數   *Hu
np Y  
allowance 津貼   ug&92Hdvy3  
amalgamation 合併   d+5:Qrr  
amortization 攤銷   PAoX$q  
amortized cost 應攤成本   P 4 6,o  
annuities 年金   H[nz]s  
applied cost 已分配成本   ipZ HSA  
applied expense 已分配費用   x+:zq<0|  
applied manufacturing expense 己分配製造費用   6?o>{e7n^  
apportioned charge 攤派費用   Tl3"PIb  
appreciation 漲價   3_zSp
.E\l  
article of association 公司章程   qd(hQsfqYU  
assessment 課稅   ikHOqJ-,m  
assets 資產   ;rHz;]si  
attorney fee 律師費   h=[-Er'B  
audit 審計   QJSr:dP4dG  
auditor 審計員   [Vp\$;\nT  
average 平均數   xR}of"  
average cost 平均成本   eP= j.$  
bad debt 壞賬   x+^Vg3 q  
balance 餘額   zs8I   
balance sheet 資產負債表   |!Ists  
bank account 銀行賬戶   Z,aGtJ.a'9  
bank balance 銀行結存   =]b9X7}  
bank charge 銀行手續費   oAz<G  
bank deposit 銀行存款   CQ>]jQ,2  
bank discount 銀行貼現   P)1
EA;  
bank draft 銀行匯票   kl<g;3  
bank loan 銀行借款   2AK}D%jfc  
bank overdraft 銀行透支   +^gO/0  
bankers acceptance 銀行承兌   %wW'!p-<  
bankruptcy 破產   )!,@m>0v{  
bearer 持票人   os**hFPk;1  
beneficiary 受益人   5"gL
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bequest 遺產   0;cuX@A/a?  
bill 票據   yVY kuO  
bill of exchange 匯票   z!Hx @){|  
bill of lading 提單   cL7C2wB`  
bills discounted 貼現票據   {US>)I  
bills payable 應付票據   LyP`{_"CM  
bills receivable 應收票據   qTy v.#{y  
board of directors 董事會   }]GbUC!Zb  
bonds 債券   5/(sjMB  
bonus 紅利   tJm{I)G  
book value 賬面價值   D|TR!  
bookkeeper 簿記員   Hirr=a3  
bookkeeping 簿記   ~U%j{8uH  
branch office general ledger 支店往來賬戶   #Fzb8Yo  
broker 經紀人   0WXVc  
brought down 接前   PbN3;c3  
brought forward 接上頁   AT ymKJ
 
budget 預算   Zs73 a
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by-product 副產品   8&?p  
by-product sales 副產品銷售    mn`5pha  
capital 股本   +XQPjg  
capital income 資本收益   yHOqzq56  
capital outlay 資本支出   9b%j.Q-W  
capital stock 股本   R@$+t:}  
capital stock certificate 股票   r?$&Z^  
carried down 移後   . s-5N\  
carried forward 移下頁   ;@4sd%L8V  
cash 現金   ;qb Dbg  
cash account 現金賬戶   Bac|;+L~L  
cash in bank 存銀行現金   5Pqt_ZWy  
cash on delivery 交貨收款   +f
]u5p[  
cash on hand 庫存現金   -( Kh.h  
cash payment 現金支付   vv* |F  
cash purchase 現購   g]4yAV<2  
cash sale 現沽   S}mm\<=1
 
cashier 出?#123;員   hXTYTbTX  
cashiers check 本票   kQ[Jo%YT?E  
certificate of deposit 存款單折   ==`Pb  
certificate of indebtedness 借據   b"3uD`  
certified check 保付支票   RNe9h lr  
certified public accountant 會計師   -R8/`M8GbD  
charges 費用   nF|Oy0  
charge for remittances 匯水手續費   UO J*a1BM  
charter 營業執照   h[y*CzG  
chartered accountant 會計師   mF~ys{"t  
chattles 動產   %2YN,a4  
check 支票   IywiCMjH  
che stub 支票存根   `GS cRhbh  
closed account 己結清賬戶   ``6{T1fQS  
closing 結算   SctJxY(}!  
closing entries 結賬紀錄   Z*Zc]hD  
closing stock 期末存貨   T+(M8qb  
closing the book 結賬   KG-y)qXu  
columnar journal 多欄日記賬   I}_;A<U  
combination 聯合   ,3k@L\$.x  
commission 佣金   1wlVz#f.  
commodity 商品   y:C)%cv}*  
common stock 普通股   Q!`)e@r  
company 公司  

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compensation 賠償   e`;t<
7*i  
compound interest 複利   {dBB{.hX  
consignee 承銷人   ",QYDFFeF  
consignment 寄銷   ~;!BDLMC6  
consignor 寄銷人   [bsXF#  
consolidated balance sheet 合併資產負債表   n_1jHJo  
consolidated profit and loss account 合併損益表   R~$hWu}}  
consolidation 合併   F:S"gRKz  
construction cost 營建成本   R qnWtE  
construction revenue 營建收入   v`
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contract 合同   {wHvE4F2  
control account 統制賬戶   dK`(BA{`3  
copyright 版權   i`R(7Z  
corporation 公司   8<Xq=*J+  
cost 成本   ;*nh=w  
cost accounting 成本會計   f&f`J/(  
cost of labour 勞工成本   NtqFnxm
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cost of production 生產成本   el}hcAY/RP  
cost of manufacture 製造成本   PP],HB+*[  
cost of sales 銷貨成本   p1klLX  
cost price 成本價格   3Fgz)*Gu]  
credit 貸方   JV&Zwbu  
credit note 收款通知單   }iMXXXBOT  
creditor 債權人  
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crossed check 橫線支票   4Q@\h=r  
current account 往來活期賬戶   k{_1r;  
current asset 流動資產   @`5QG2  
current liability 流動負債   fjcr<&{:  
current profit and loss 本期損益   J0Jr BXCh  
debit 借方   7:z>+AM[r  
debt 債務   8>ESD}(  
debtor 債務人   xm^N8  
deed 契據   (VfwLo>#  
deferred assets 遞延資產   ]9#CVv[rq  
deferred liabilities 遞延負債   U&`6&$]  
delivery 交貨   y?"$(%3|  
delivery expense 送貨費   #X)s=Y&5!T  
delivery order 出貨單   $
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demand draft 即期匯票   I%ez_VG  
demand note 即期票據   (z[cf|he  
demurrage charge 延期費   i-Z@6\/a5  
deposit 存款   Vq*p?cF .  
deposit slip 存款單   ?TXFOr]g]2  
depreciation 折舊   `s+qz  
direct cost 直接成本   rScmUt  
direct labour 直接人工   oyHjd PdY#  
director 董事   &,\S<B2.  
discount 折扣   9SrV,~zD  
discount on purchase 進貨折扣   }>j$Wr_h  
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