[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。   ;0ap#6T  
!63
p?Q=  
acceptance 承兌   S"ZH5O(  
account 賬戶   YIv!\`^ \  
accountant 會計員   1'or[Os3=  
accounting 會計   4.:2!Q  
accounting system 會計制度   _KBN  
accounts payable 應付賬款   z^z_!@7v   
accounts receivable 應收賬款   wQ /IT}-  
accumulated profits 累積利益   e^)+bmh  
adjusting entry ?#123;整記錄   @
sUYjB  
adjustment ?#123;整   ~u-DuOZ8  
administration expense 管理費用   egMl(~D  
advances 預付   "]\sw"zO?  
advertising expense 廣告費   !"~x.LX\  
agency 代理   f%fD>a  
agent 代理人   u;f${Wn'3  
agreement 契約   e
 P]L  
allotments 分配數   F!DDlYUz.  
allowance 津貼   K.s\xA5`_  
amalgamation 合併   -j1?lY  
amortization 攤銷   ~NT2QY5!K  
amortized cost 應攤成本   Z<L|WRe  
annuities 年金   8aDhHXI  
applied cost 已分配成本   %M8m 8 )  
applied expense 已分配費用   THC7e>P4  
applied manufacturing expense 己分配製造費用   Bx9R!u5D  
apportioned charge 攤派費用   qxKW%{6o  
appreciation 漲價   DX>Yf}  
article of association 公司章程   0LEJnl  
assessment 課稅  
0c6b_%Rd  
assets 資產   a6\0XVU  
attorney fee 律師費   4&b*|"Iw  
audit 審計   oYOR%'0*m+  
auditor 審計員   cP#vzFB0>  
average 平均數   {m%]`0
 
average cost 平均成本   X{cFqW7  
bad debt 壞賬   g{|F<2rd[m  
balance 餘額   HK_Vk\e  
balance sheet 資產負債表   ^pgVU&-~]/  
bank account 銀行賬戶   8@b,>l$  
bank balance 銀行結存   og0 su  
bank charge 銀行手續費   UnTnc6Bo7W  
bank deposit 銀行存款   8EbJ5wu/%S  
bank discount 銀行貼現   ViZ Tl~  
bank draft 銀行匯票   -rg >y!L  
bank loan 銀行借款   ,#n$YT7  
bank overdraft 銀行透支   C_CUk d[  
bankers acceptance 銀行承兌   >3aB{[[N  
bankruptcy 破產   X#v6v)c  
bearer 持票人   &+0WZ#VI  
beneficiary 受益人   ,xcm:;&  
bequest 遺產   g$X4ZRSel  
bill 票據   t`F<lOKj  
bill of exchange 匯票   73C7g< Mx  
bill of lading 提單   }4$k-,1S  
bills discounted 貼現票據   l!S}gbM  
bills payable 應付票據   O4`am:@  
bills receivable 應收票據   [f
._w~  
board of directors 董事會   {Xr|L  
bonds 債券   o2'^MxKb T  
bonus 紅利   su2|x  
book value 賬面價值   PMOyZ3  
bookkeeper 簿記員   79HKfG2+KB  
bookkeeping 簿記   q>X
30g  
branch office general ledger 支店往來賬戶   W20qn>{z  
broker 經紀人   O@9<7@h+Nl  
brought down 接前   p.%lE!v  
brought forward 接上頁   C!,|Wi2&  
budget 預算   "}|&eBH^<  
by-product 副產品   0NB5YQ8_]  
by-product sales 副產品銷售   b=87k
  
capital 股本   F7!q18ew  
capital income 資本收益   5xb1FH d:  
capital outlay 資本支出   VbU*&{j  
capital stock 股本   0:C^-zrx  
capital stock certificate 股票   {tKi8O^Rb  
carried down 移後   K>a@A
XC  
carried forward 移下頁   +cXd F  
cash 現金   xZ\`f-zL  
cash account 現金賬戶   @Z+(J:Grm5  
cash in bank 存銀行現金   P<E!ix  
cash on delivery 交貨收款   (Ts#^qC  
cash on hand 庫存現金   tK P zM  
cash payment 現金支付   tNb L)  
cash purchase 現購   .&Ik(792Z&  
cash sale 現沽   cXDG(.!n7B  
cashier 出?#123;員   fkHCfcU  
cashiers check 本票   |g`:K0BI  
certificate of deposit 存款單折   V#Pz`D  
certificate of indebtedness 借據   QKP@+E_U  
certified check 保付支票   Jf</83R
Z  
certified public accountant 會計師   5f}GV0=n  
charges 費用   C@F3iwTtp  
charge for remittances 匯水手續費   Bk yW
 
charter 營業執照   7eU |iDYo  
chartered accountant 會計師   hLo'q^mGr  
chattles 動產  
[kp#  
check 支票    ?S2!'L  
che stub 支票存根   Y I?4e7Z+  
closed account 己結清賬戶   6\5"36&/rQ  
closing 結算   ]"X} FU  
closing entries 結賬紀錄   H_&z-g`  
closing stock 期末存貨   IpYw
<2'  
closing the book 結賬   hsJS(qEh.'  
columnar journal 多欄日記賬   p=jIDM'  
combination 聯合   oMV^W^<  
commission 佣金   k2Dq~zn  
commodity 商品   gI5Fzk@:  
common stock 普通股   kf-/rC)>  
company 公司   wK*b2r}0/  
compensation 賠償   "raC?H  
compound interest 複利   @\)a&p
]a  
consignee 承銷人   l(A>Rw|  
consignment 寄銷   IzWS6!zKU  
consignor 寄銷人   ,/1[(^e  
consolidated balance sheet 合併資產負債表   $ 0
Up.  
consolidated profit and loss account 合併損益表   .NX>d@ Kc  
consolidation 合併   Xhk_h2F[  
construction cost 營建成本   PvkHlb^x%  
construction revenue 營建收入   *{%d{x}l  
contract 合同   no UXRQ  
control account 統制賬戶   S!{Kn ;@  
copyright 版權   nep-?7x  
corporation 公司   r4wnfy  
cost 成本   X)^&5;\`  
cost accounting 成本會計   R1/87eB
 
cost of labour 勞工成本   5Vu@gRk_  
cost of production 生產成本   Q"D%
xY  
cost of manufacture 製造成本   $8t\|O3  
cost of sales 銷貨成本   k_A 9gj1  
cost price 成本價格   F qH@iZ  
credit 貸方   .#wU+t>  
credit note 收款通知單   ZnXq+^Z4  
creditor 債權人   RXWS,rF  
crossed check 橫線支票   4 K<T_B/  
current account 往來活期賬戶   :978D0 }{p  
current asset 流動資產   wJb"X=i*  
current liability 流動負債   w@Gk#  
current profit and loss 本期損益   (U@uJ  
debit 借方   }29Cm$p  
debt 債務   +f]\>{o4  
debtor 債務人   AOVoOd+6  
deed 契據   {WYmO1  
deferred assets 遞延資產  
|vf /M|  
deferred liabilities 遞延負債   |@lVFEl]  
delivery 交貨   x}*Y =Xh  
delivery expense 送貨費   eF%
IX  
delivery order 出貨單   }RPeAcbU_  
demand draft 即期匯票   K"U!SWv  
demand note 即期票據   ckg8x&Z  
demurrage charge 延期費   AfOq?V  
deposit 存款   _!'sj=n]q  
deposit slip 存款單   l0g`;BI_  
depreciation 折舊   S&w(H'4N  
direct cost 直接成本   "RG #e+  
direct labour 直接人工   BH$+{rZ8t  
director 董事   z6 A`/ jF}  
discount 折扣   9CW
8l0  
discount on purchase 進貨折扣   YkqauyV^  
   M!E#T-)