[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。   >aW|W!.  
/_@S*=T5  
acceptance 承兌   6[$kEKOY=  
account 賬戶   `IOp*8  
accountant 會計員   !H{)L@f  
accounting 會計   2`+
?s  
accounting system 會計制度   hE\,4c1  
accounts payable 應付賬款   V]L$
`7G  
accounts receivable 應收賬款   Fx4
C]S  
accumulated profits 累積利益   t;Jt
+k~  
adjusting entry ?#123;整記錄   9Re605xQ6  
adjustment ?#123;整   1iS9f~  
administration expense 管理費用   r(yJE1Wz  
advances 預付   ogs9obbZ!  
advertising expense 廣告費   [
6V'UI6  
agency 代理   BnvUPDT&  
agent 代理人   pu=T pSZ  
agreement 契約   1B'i7  
allotments 分配數   o m`r^3,  
allowance 津貼   jz't!wj  
amalgamation 合併   < Xm5re.  
amortization 攤銷   9<kKno  
amortized cost 應攤成本   k^Tu9}[W1  
annuities 年金   :>nk63
V (  
applied cost 已分配成本   S+ymdZ)xZ`  
applied expense 已分配費用   -))>7skc  
applied manufacturing expense 己分配製造費用   vNLf) B  
apportioned charge 攤派費用   ,a?)#X  
appreciation 漲價   I|RN/RVN  
article of association 公司章程   -kZz,pNQ,  
assessment 課稅   cNw<k&w6F  
assets 資產   75K~ebRr  
attorney fee 律師費   V:6#IL  
audit 審計   q?[{fcNh$  
auditor 審計員   TUJ]u2J8?  
average 平均數   D4s*J21)D  
average cost 平均成本   ?Ee?Ol?i2  
bad debt 壞賬   1]A%lud4  
balance 餘額   6NbIT[LvT  
balance sheet 資產負債表   Y((z9-`  
bank account 銀行賬戶   (E w o   
bank balance 銀行結存   t"2WJ-1k}  
bank charge 銀行手續費   @_Aqk{3  
bank deposit 銀行存款   kOVx]
=  
bank discount 銀行貼現   9V?MJZ@aG  
bank draft 銀行匯票   m{mK;D  
bank loan 銀行借款   si=/=h  
bank overdraft 銀行透支   <%JdQ82?  
bankers acceptance 銀行承兌   TMKemc i  
bankruptcy 破產   ^*A/92!yF  
bearer 持票人   3Aaj+=]W  
beneficiary 受益人   $MKx\qx}  
bequest 遺產   s.1(- "DU  
bill 票據   6TfL|W<  
bill of exchange 匯票   [H0jDbN  
bill of lading 提單   g0rdF  
bills discounted 貼現票據   rNU,(htS  
bills payable 應付票據   -ud~'<k  
bills receivable 應收票據   PH
fGl  
board of directors 董事會   s[n
OB0  
bonds 債券   '0H+2  
bonus 紅利   .{7?Y;_(  
book value 賬面價值   !aa^kcEjnL  
bookkeeper 簿記員   ~#I 1!y~`  
bookkeeping 簿記   wa<@bub  
branch office general ledger 支店往來賬戶   -5p=gO  
broker 經紀人   ]!YzbvoR  
brought down 接前   UbC)XiO  
brought forward 接上頁   /Ia=/Jj7N  
budget 預算   s=q\BmG  
by-product 副產品   5PKv@Mk  
by-product sales 副產品銷售   ?U|~h1   
capital 股本   `U2PlCf|  
capital income 資本收益   rcxV ,<[B  
capital outlay 資本支出   A6lf-8ncx  
capital stock 股本   |YZ`CN<  
capital stock certificate 股票   x18ei@c  
carried down 移後   t=XiSj\n  
carried forward 移下頁   Rr%]/%  
cash 現金   Lrq+0dI 65  
cash account 現金賬戶   8k_,Hni  
cash in bank 存銀行現金   X?>S24I"9  
cash on delivery 交貨收款   K W04  
cash on hand 庫存現金   L2{tof  
cash payment 現金支付   Mk@_uPm  
cash purchase 現購   b\=0[kBQw  
cash sale 現沽   +R2
 
cashier 出?#123;員   &JfyXM[]  
cashiers check 本票   oVl:./(IB  
certificate of deposit 存款單折   bGK&W;Myk  
certificate of indebtedness 借據   jX ZKR(L  
certified check 保付支票  
5 Nl>4d`  
certified public accountant 會計師   WgE~H)_%  
charges 費用   jq.@<<j|$  
charge for remittances 匯水手續費   qf)
]!wU9  
charter 營業執照   g^B6NF  
chartered accountant 會計師   H@G7oK  
chattles 動產   'QCvN  b6  
check 支票   yc%AkhX*  
che stub 支票存根   _ e sFx  
closed account 己結清賬戶   Oo7n_h1  
closing 結算   {y<_S]0  
closing entries 結賬紀錄   eWwSD#N#  
closing stock 期末存貨   K<|b>PI.s  
closing the book 結賬   ),
M 8W15  
columnar journal 多欄日記賬   zc/S  
combination 聯合   K\?vTgc(  
commission 佣金   >^<qke  
commodity 商品   k9}im
 
common stock 普通股   O "{o (  
company 公司   ).v;~yE  
compensation 賠償   xFg=Tyq:  
compound interest 複利   lV]l`$ XI  
consignee 承銷人   i]Kq  
consignment 寄銷    sGdt)  
consignor 寄銷人   O~qB  
consolidated balance sheet 合併資產負債表   /x$jd)C  
consolidated profit and loss account 合併損益表   -
MB,]m  
consolidation 合併   &2QN^)q  
construction cost 營建成本   QQC0uta`  
construction revenue 營建收入   $#t&W&  
contract 合同   /eIwv31  
control account 統制賬戶   UKX'A)$  
copyright 版權   Gc@
ENE f  
corporation 公司   7RdL/21K  
cost 成本   0CTI=<;  
cost accounting 成本會計   l8^^ O  
cost of labour 勞工成本   "B+M5B0Z  
cost of production 生產成本   yGS ._;#R  
cost of manufacture 製造成本   zaoZCyJT%  
cost of sales 銷貨成本   M.|hnGXN  
cost price 成本價格   P_b00",S  
credit 貸方   D .?KgOZ  
credit note 收款通知單   J3q}DDnEo  
creditor 債權人   iT.hXzPzr*  
crossed check 橫線支票   k)S7SbQ  
current account 往來活期賬戶   WBC'~h<@  
current asset 流動資產   B623B HwS  
current liability 流動負債   61gZZM  
current profit and loss 本期損益   j4G,Z4  
debit 借方   >aa-i
x &  
debt 債務   "h:xdaIE/p  
debtor 債務人   [dt1%DD`M  
deed 契據   E"u>&uPH  
deferred assets 遞延資產   F~* 5`o  
deferred liabilities 遞延負債   qPzgGbmD9  
delivery 交貨   9KAXc(-  
delivery expense 送貨費   z&-3H/   
delivery order 出貨單   {a(YV\^y|H  
demand draft 即期匯票   XqJ@NgsY  
demand note 即期票據   66z1_lA  
demurrage charge 延期費   -Tz/ZOJ  
deposit 存款   M?F({#]  
deposit slip 存款單   C9bf1ddCW&  
depreciation 折舊   xY_/CR[,  
direct cost 直接成本   DoImWNLo  
direct labour 直接人工   )9@Ftzg|  
director 董事   :L\@+}{(c  
discount 折扣   e%UFY-2  
discount on purchase 進貨折扣   r--" JO%
2  
   E-!`6