[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。   J'&?=|  
l~>rpG  
acceptance 承兌   J+Y|# U  
account 賬戶   iO#xIl<  
accountant 會計員   Czl 8Q oH  
accounting 會計   pF{Ri  
accounting system 會計制度   TOP'Bmb  
accounts payable 應付賬款   >L3p qK   
accounts receivable 應收賬款   =>TtX@Q{  
accumulated profits 累積利益   2FtEt+A+'  
adjusting entry ?#123;整記錄   W;j)ux7jMY  
adjustment ?#123;整   pc(9(. |  
administration expense 管理費用   -cS4B//IK8  
advances 預付   = ~R3*GN  
advertising expense 廣告費   ]7ZC>.t  
agency 代理   .Sth  
agent 代理人   7VD7di=D  
agreement 契約   KuAGy*:4T  
allotments 分配數   [&59n,R`  
allowance 津貼   X>YOo~yS5  
amalgamation 合併   CKK5+  
amortization 攤銷   H0:6zSsc=|  
amortized cost 應攤成本   W`rE\P  
annuities 年金   j7%%/%$o[  
applied cost 已分配成本   IBHG1<
3  
applied expense 已分配費用   &~6O;}\  
applied manufacturing expense 己分配製造費用   l`G:@}P>G  
apportioned charge 攤派費用   ^,r;/c9A8  
appreciation 漲價   [
<yUq zm  
article of association 公司章程   r]vBr^kq  
assessment 課稅   ph.:~n>z  
assets 資產   Fgq*
3t  
attorney fee 律師費   /60=N`i  
audit 審計   57%cN- v*  
auditor 審計員   uy28=BE  
average 平均數   Ji:@z%osr  
average cost 平均成本   biuo.OG]  
bad debt 壞賬   ^E,UcK;  
balance 餘額   Q^;\!$:M  
balance sheet 資產負債表   U*l>8  
bank account 銀行賬戶   xL#oP0d<e  
bank balance 銀行結存   Vc<n6  
bank charge 銀行手續費   c_=zd6 b$S  
bank deposit 銀行存款   "lya|;  
bank discount 銀行貼現   ?n~j2-[<  
bank draft 銀行匯票   S5p\J!k\B  
bank loan 銀行借款   e=$xn3)McY  
bank overdraft 銀行透支   h(K4AiGE  
bankers acceptance 銀行承兌   :H k4i%hGk  
bankruptcy 破產   *m/u 3.\  
bearer 持票人   @Kb~!y@G  
beneficiary 受益人   ? =Qg  
bequest 遺產   SQvB)NOw  
bill 票據   :jCaDhK  
bill of exchange 匯票   $VNn`0^gF  
bill of lading 提單   cSWVHr  
bills discounted 貼現票據   l$ @lk?dc  
bills payable 應付票據   5,fzB~$TX(  
bills receivable 應收票據   ;hp; Rd  
board of directors 董事會   (S{c*"}2  
bonds 債券   WWs>
@lCK  
bonus 紅利   2)]*re)  
book value 賬面價值   B*Xh
$R  
bookkeeper 簿記員   }e|]G,NZO  
bookkeeping 簿記   ioQlC4Y  
branch office general ledger 支店往來賬戶   7t/SZm  
broker 經紀人   1@
Gv`{v  
brought down 接前   <\NXCUqDpo  
brought forward 接上頁   1z!Lk*C)  
budget 預算   WJ,ON-v  
by-product 副產品   =i<(h gD  
by-product sales 副產品銷售   Z k_&Kw|  
capital 股本   $l0w{m!P  
capital income 資本收益   b&&'b)  
capital outlay 資本支出   $RO=r90o  
capital stock 股本   I#%-A  
capital stock certificate 股票   n\,W:G9AR7  
carried down 移後   ;pYk+r6Cr  
carried forward 移下頁   81C?U5  
cash 現金   JE!Xf}nEi  
cash account 現金賬戶   e70*y'1fu  
cash in bank 存銀行現金   -hfY:W`Dz  
cash on delivery 交貨收款   m#P&Yd4T  
cash on hand 庫存現金   :a`m
9s 4  
cash payment 現金支付   4(]('[M  
cash purchase 現購   \6L=^q=  
cash sale 現沽   1k(*o.6  
cashier 出?#123;員   )HcC\[  
cashiers check 本票   1NJ|%+I  
certificate of deposit 存款單折   0}!lN
{m?  
certificate of indebtedness 借據   /GNYv*  
certified check 保付支票   s4*,ocyBP  
certified public accountant 會計師   }2"k:-g  
charges 費用   c7 -j  
charge for remittances 匯水手續費   >^}z  
charter 營業執照   NmXTk+,L#  
chartered accountant 會計師   |M&/(0  
chattles 動產   2q bpjm  
check 支票   $Vh82Id^  
che stub 支票存根   C7:Ry)8'I  
closed account 己結清賬戶   Fh;(1X75I  
closing 結算   +g&W423k_  
closing entries 結賬紀錄   [0e mOS  
closing stock 期末存貨   stSc z#!  
closing the book 結賬   :7zI!ed
u  
columnar journal 多欄日記賬   ^}#!?"Y  
combination 聯合   d)HK9T|B  
commission 佣金   I Cs1=  
commodity 商品   f #14%?/  
common stock 普通股   1lM0pl6M  
company 公司   TUt
)]"h<  
compensation 賠償   {,ljIhc,  
compound interest 複利   ycN_<  
consignee 承銷人   wH. 'E
C  
consignment 寄銷   |ouk;r24V  
consignor 寄銷人   ~gD'up@$/  
consolidated balance sheet 合併資產負債表   AseY.0  
consolidated profit and loss account 合併損益表   ]Ea6Z  
consolidation 合併   |iI`p-L9  
construction cost 營建成本   k-/$8C  
construction revenue 營建收入   PE>_;k-@k  
contract 合同   J^T66}r[f,  
control account 統制賬戶   bB["Qd}
Q  
copyright 版權   K.SHY!U}  
corporation 公司   S/|8'x{<  
cost 成本   /uWON4  
cost accounting 成本會計   N C&1l]  
cost of labour 勞工成本   iGIaZ!j aW  
cost of production 生產成本   'n=D$j]X  
cost of manufacture 製造成本   '1+ Bgf  
cost of sales 銷貨成本   [F$3mzx  
cost price 成本價格   !ibp/:x  
credit 貸方   K;~dZ  
credit note 收款通知單   %F7k| Na  
creditor 債權人   %9K@`v-  
crossed check 橫線支票   ur|2FS7  
current account 往來活期賬戶   #"|Ey6 &  
current asset 流動資產   FVHL;J]nf1  
current liability 流動負債   1,E/So   
current profit and loss 本期損益   Ic*Q(X  
debit 借方   AMr9rBd  
debt 債務   7% tn+  
debtor 債務人   ROS0Q9X  
deed 契據   NT
C,Vr\A  
deferred assets 遞延資產   C^a~)r.h  
deferred liabilities 遞延負債   ]5/C"  
delivery 交貨   qr */}F6  
delivery expense 送貨費   JQb]mU%?  
delivery order 出貨單   8`D_"3j3g\  
demand draft 即期匯票   F{[Q  
demand note 即期票據   )`)cB)s  
demurrage charge 延期費   o7 kGZ
 
deposit 存款   Ugn"w E  
deposit slip 存款單   :JlJB  
depreciation 折舊   
e:#\Oh  
direct cost 直接成本   u=4Rn  
direct labour 直接人工   GZ1>]HB>r^  
director 董事   #KIHq2: .4  
discount 折扣   SFjN5u  
discount on purchase 進貨折扣   >y?$aJ8ZV  
   fu`oDi