[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。   `APeS=< &  
C2H2*"  
acceptance 承兌   jbWgL$  
account 賬戶   ~-
eB  
accountant 會計員   mwO9`AU;  
accounting 會計   pU1miA '  
accounting system 會計制度   +h@ZnFp3  
accounts payable 應付賬款   ZC"a#rQ   
accounts receivable 應收賬款   T'!p{Fbg;  
accumulated profits 累積利益   = ( 4l  
adjusting entry ?#123;整記錄   &Gs/#2XQ  
adjustment ?#123;整   ';xp+,'}\  
administration expense 管理費用   KzQuLD(e  
advances 預付   Zmm6&OZ%  
advertising expense 廣告費   X}g"_wN,g>  
agency 代理   @cc}[Uw4B  
agent 代理人   9Y+7o%6e  
agreement 契約   `*3;sq%`  
allotments 分配數   31 cZ
6[  
allowance 津貼   zMh`Uqid  
amalgamation 合併   |f1RhB  
amortization 攤銷   <Vl`EfA(  
amortized cost 應攤成本   cCs@[D#O1  
annuities 年金   gO#%*  W  
applied cost 已分配成本   b8**M'k  
applied expense 已分配費用   'LYN{  
applied manufacturing expense 己分配製造費用   E+cx8(   
apportioned charge 攤派費用   =!u]t& yv  
appreciation 漲價   49= K]
X  
article of association 公司章程   Ml6}47 n  
assessment 課稅   ;?C`Jagx  
assets 資產   e[6Me [b  
attorney fee 律師費   Z-3("%_$/  
audit 審計   iy|;xBI,  
auditor 審計員   oiOu169]  
average 平均數   vI]V@il  
average cost 平均成本   +I+RNXR/{  
bad debt 壞賬   Q5]rc`} 5  
balance 餘額   U/ax` _  
balance sheet 資產負債表   +mN8uU~(kx  
bank account 銀行賬戶   .E;}.X  
bank balance 銀行結存   x>+sqFd\  
bank charge 銀行手續費   KQ ^E\,@o  
bank deposit 銀行存款   4lI&y<F  
bank discount 銀行貼現   Q)\[wYMt  
bank draft 銀行匯票   xVTl  
bank loan 銀行借款   ~:*V'/2k  
bank overdraft 銀行透支   OZ/"W)  
bankers acceptance 銀行承兌   6=96^o*  
bankruptcy 破產  
pm2
]  
bearer 持票人   &5*t*tI  
beneficiary 受益人   ?*6Q;.f<  
bequest 遺產   *ZIX76y<!A  
bill 票據   P MI?PC[;  
bill of exchange 匯票   zXk^ugFy  
bill of lading 提單   8%p+:6kP5  
bills discounted 貼現票據   3xgU=@!;  
bills payable 應付票據   \F
)WUIK  
bills receivable 應收票據   -`$J& YU  
board of directors 董事會   &yI>A1  
bonds 債券   Y=,9M  
bonus 紅利   (:R5"|]@<x  
book value 賬面價值   8! /ue.T  
bookkeeper 簿記員   92~$Qa\S!  
bookkeeping 簿記   GK1P7Qy?V  
branch office general ledger 支店往來賬戶   0}M'>  
broker 經紀人   8mt#S  
brought down 接前   `|mV~F|  
brought forward 接上頁   KN&|&51p}  
budget 預算   qcge#S>  
by-product 副產品   ^ S 45!mSb  
by-product sales 副產品銷售   QcX&q%*0  
capital 股本   JW"`i   
capital income 資本收益   C3~O6<,Jh  
capital outlay 資本支出   FGeKhA 8jT  
capital stock 股本   ?xuWha@:  
capital stock certificate 股票   ,;Uf>8~  
carried down 移後   ])q,mH  
carried forward 移下頁   J&B5Ll  
cash 現金   @z:E]O}  
cash account 現金賬戶   [;UI8Stw  
cash in bank 存銀行現金   <U8w#dc  
cash on delivery 交貨收款   yqR]9"a  
cash on hand 庫存現金   yCkX+{ki  
cash payment 現金支付   Fl*<N  
cash purchase 現購   6PC?*^v  
cash sale 現沽   >CwI(vXn  
cashier 出?#123;員   ;w Tc_i  
cashiers check 本票   `i+2YCk  
certificate of deposit 存款單折   n/e,jw  
certificate of indebtedness 借據   9W-1P}e,  
certified check 保付支票   ;f=.SJF  
certified public accountant 會計師   \f=kQbM  
charges 費用   / %iS\R%ca  
charge for remittances 匯水手續費   Sggl*V/q  
charter 營業執照   8~T=p:z'  
chartered accountant 會計師   /1uG sE+[  
chattles 動產   &VcO,7 A|  
check 支票   [+="I &  
che stub 支票存根   B>sQcZ:  
closed account 己結清賬戶   X":2o|R  
closing 結算   ^/#8 "  
closing entries 結賬紀錄   9<kMxtk$  
closing stock 期末存貨   3{$>-d  
closing the book 結賬   =#A/d`2 b  
columnar journal 多欄日記賬   L\!Oj5  
combination 聯合   d[nz0LI|mk  
commission 佣金   p#3G=FV  
commodity 商品   |C5{[ z  
common stock 普通股   8VuLL<\|  
company 公司   o/[Ks;l  
compensation 賠償   P+C5 
s  
compound interest 複利   ly6dl
 
consignee 承銷人   8iM:ok  
consignment 寄銷   N vTp1kI]  
consignor 寄銷人   vZs~=nfi#|  
consolidated balance sheet 合併資產負債表   e E(+  
consolidated profit and loss account 合併損益表   o 9(x\g  
consolidation 合併   r;E5e]w*-  
construction cost 營建成本   Z`|\%D%  
construction revenue 營建收入   OMd:#cWsQ  
contract 合同   "KSdC8MS  
control account 統制賬戶   MXjN./  
copyright 版權   px(~ZZB
"  
corporation 公司   4W<[& )7  
cost 成本   q8
,,[R_  
cost accounting 成本會計   l.Z+.<@  
cost of labour 勞工成本   Wg<o%6`  
cost of production 生產成本   . ~a~(|  
cost of manufacture 製造成本   ln":j?`  
cost of sales 銷貨成本   F+j"bhe  
cost price 成本價格   4/v[.5  
credit 貸方   b!teSf  
credit note 收款通知單   zQUNvPYM  
creditor 債權人   )@!T_#  
crossed check 橫線支票   Dtyw]|L\H  
current account 往來活期賬戶   T)Q_dF.N  
current asset 流動資產   N9M",(WTt}  
current liability 流動負債   f9+6g
Y  
current profit and loss 本期損益   G>jC+0nkry  
debit 借方   f zL5C2d  
debt 債務   ?FEh9l)d\  
debtor 債務人   WP= uHg  
deed 契據   =kzHZc  
deferred assets 遞延資產   "?FBbJ  
deferred liabilities 遞延負債   6&L;Sw#Dg  
delivery 交貨   $vn)(zn
+  
delivery expense 送貨費   I|;C}lfp  
delivery order 出貨單   `.]oH1\  
demand draft 即期匯票   I]3!M`IMG  
demand note 即期票據   ;Cjj_9e,:  
demurrage charge 延期費   ZS`Kj(D  
deposit 存款   QIJ/'72  
deposit slip 存款單   L"0?g( < 5  
depreciation 折舊   8Z)wot  
direct cost 直接成本   _'^_9u G  
direct labour 直接人工   8-cuaa  
director 董事   c `.BN(  
discount 折扣   FIu^Qd  
discount on purchase 進貨折扣  
i9`-a/  
   8:0,jnS