[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。   Z/h|\SyJ  
(!-;T  
acceptance 承兌   ~j]d
ct7  
account 賬戶   10O3Z9  
accountant 會計員   K:a3+k d
 
accounting 會計   &
=NJ   
accounting system 會計制度   gmDR{loX  
accounts payable 應付賬款   j.B>v\b_3  
accounts receivable 應收賬款   2rmNdvvrk  
accumulated profits 累積利益   BUDGyl/=  
adjusting entry ?#123;整記錄   5{>>,pP&  
adjustment ?#123;整   .R\p[rv&  
administration expense 管理費用   qy&\Xgn;GA  
advances 預付   W0|_]"K-  
advertising expense 廣告費   Y$+QNi  
agency 代理   k}s+ca!B  
agent 代理人   BjvdnbJg  
agreement 契約   Bj8<@~bX:L  
allotments 分配數   9t0Cj/w}  
allowance 津貼   :$2Yg[Zc3  
amalgamation 合併   dE GX3 -  
amortization 攤銷   sJv`fjf%8  
amortized cost 應攤成本   "
qE {a>d  
annuities 年金   :G0+;[?N  
applied cost 已分配成本   {lMqcK  
applied expense 已分配費用   dk8y>uLr_  
applied manufacturing expense 己分配製造費用   ^}@`!ON  
apportioned charge 攤派費用   -!~vA+jw1  
appreciation 漲價   ki3 HcV  
article of association 公司章程   yfC2^#9 Zu  
assessment 課稅   ,jTPg/r  
assets 資產   i pwW%"6  
attorney fee 律師費   gwJ}]Tf  
audit 審計   | +fwvi&a  
auditor 審計員   3A d*
,>!  
average 平均數   g&kH'fR8  
average cost 平均成本   mtIMW9  
bad debt 壞賬   t2U$m'(A&  
balance 餘額   B>@D,)/bT5  
balance sheet 資產負債表   _jo$)x+'x  
bank account 銀行賬戶   )tvc/)&A}  
bank balance 銀行結存   y qkX:jt  
bank charge 銀行手續費   K.%z;(U  
bank deposit 銀行存款   +[_gyLN<5b  
bank discount 銀行貼現   oc:x& `j  
bank draft 銀行匯票   M/l95fp  
bank loan 銀行借款   s.KOBNCFa  
bank overdraft 銀行透支   ) G|"jFP  
bankers acceptance 銀行承兌   NN11} E6  
bankruptcy 破產   [WYJrk.  
bearer 持票人   ;AltNGcM  
beneficiary 受益人   hwp/jO:7\  
bequest 遺產   WSS(Bm|B  
bill 票據   GRy4cb2  
bill of exchange 匯票   <\p&jk?  
bill of lading 提單   Z@u ;Z[@  
bills discounted 貼現票據   aX]y`  
bills payable 應付票據  
],AbcTX  
bills receivable 應收票據   <ip)r;  
board of directors 董事會   >pnz_MQ  
bonds 債券   =O,e97  
bonus 紅利   PB@ -U.Z  
book value 賬面價值   OoSa95#x  
bookkeeper 簿記員   t9]r  
bookkeeping 簿記   GV=V^Fl .  
branch office general ledger 支店往來賬戶   ^>eFm8`N  
broker 經紀人   a0 qj[+  
brought down 接前   kHZKj!!R  
brought forward 接上頁   |\/~ 8qP  
budget 預算   ^&HI+M  
by-product 副產品   .N&QW `  
by-product sales 副產品銷售   w2' 3S#nZ  
capital 股本   H&9wS G`  
capital income 資本收益   a9L0f BRy  
capital outlay 資本支出   R4yJ.f  
capital stock 股本   CO7CNN  
capital stock certificate 股票   *x5o=)Y  
carried down 移後   95VqaR,  
carried forward 移下頁   {<"[D([  
cash 現金   :%pw`b, =V  
cash account 現金賬戶   c'SM>7L  
cash in bank 存銀行現金   !SN6 ?Xy  
cash on delivery 交貨收款   R+C+$?4NG  
cash on hand 庫存現金   3EO#EYAHiM  
cash payment 現金支付   7~:>WMv
9  
cash purchase 現購   E#m76]vkCU  
cash sale 現沽   V.+ DP  
cashier 出?#123;員   cz$c)It  
cashiers check 本票   k#BU7Exij  
certificate of deposit 存款單折   VB}PNg  
certificate of indebtedness 借據   *%;6P5n%  
certified check 保付支票   g\E . _ab<  
certified public accountant 會計師   9 4 "f  
charges 費用   -0/=k_q_  
charge for remittances 匯水手續費   3huzz<n3  
charter 營業執照   e$gaE</  
chartered accountant 會計師   zv>ZrFl*  
chattles 動產   DM+sjn  
check 支票   RiwEuY  
che stub 支票存根   m21QN9(i%  
closed account 己結清賬戶   u)wu=z8  
closing 結算   VNr!|bp5  
closing entries 結賬紀錄   4+ykE:  
closing stock 期末存貨   PsacXZNs\N  
closing the book 結賬   "bLP3  
columnar journal 多欄日記賬   5B_-nYJDt  
combination 聯合   \z<ws&z3`$  
commission 佣金   `W6:=H  
commodity 商品   T "ZQPLg  
common stock 普通股   @w+WLeJ$40  
company 公司   PpI+@:p[  
compensation 賠償   a>#d=.  
compound interest 複利   `@W3sW/^  
consignee 承銷人   yN%3w0v  
consignment 寄銷   ytuWT
,u  
consignor 寄銷人   3(>(lk  
consolidated balance sheet 合併資產負債表   $@XPL~4  
consolidated profit and loss account 合併損益表   )cfp(16  
consolidation 合併   ,K"r:)\  
construction cost 營建成本   btJ,dpir  
construction revenue 營建收入  
zEnC[~ W  
contract 合同   30wYc &H  
control account 統制賬戶   qen44;\L  
copyright 版權   vY8WqG]  
corporation 公司   eA;j/&qH  
cost 成本   x0N-[//YV  
cost accounting 成本會計   <T4 7kLI  
cost of labour 勞工成本   ^^20vwq  
cost of production 生產成本   %`t]FV^#  
cost of manufacture 製造成本   >"2\D|-/  
cost of sales 銷貨成本   TPN:cA6[c  
cost price 成本價格   D~[N_  
credit 貸方   QH~8 aE_i  
credit note 收款通知單   GFSlYG  
creditor 債權人   \rB/83[;u  
crossed check 橫線支票   4DG 9`5.  
current account 往來活期賬戶   oRtY?6^$  
current asset 流動資產   sYW1T @  
current liability 流動負債   uaZ"x&oZ#  
current profit and loss 本期損益   ,4 h!"c  
debit 借方   y&KoL\  
debt 債務   fD]An<  
debtor 債務人   'Kt4O9=p  
deed 契據   QBN=l\m+  
deferred assets 遞延資產   59"Nn\}3gE  
deferred liabilities 遞延負債   *IjdN,wox  
delivery 交貨   x _YV{  
delivery expense 送貨費   ~]m@k'n  
delivery order 出貨單   d6Q :{!Sd"  
demand draft 即期匯票   6w:g77SH)%  
demand note 即期票據   8xeun~e"vS  
demurrage charge 延期費   .3g\[p   
deposit 存款   PG-cu$\??  
deposit slip 存款單   VLwJ6?.f'  
depreciation 折舊   GT1 X  
direct cost 直接成本   !Ed<xG/  
direct labour 直接人工   P"h,[{Y*>  
director 董事   pE YrmC  
discount 折扣   MFCbx>#  
discount on purchase 進貨折扣   *n$m;yI  
   !pFKC)