[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。   c*;oR$VW  
r5}p .  
acceptance 承兌   =AIFu\9#a`  
account 賬戶   ^M'(/O1   
accountant 會計員   U.e!:f4{  
accounting 會計   ~"#0rPT  
accounting system 會計制度   srVWN:uuH  
accounts payable 應付賬款   x+X@&S  
accounts receivable 應收賬款   2~kx3` Q  
accumulated profits 累積利益   ?UtKu  
adjusting entry ?#123;整記錄   ZnEgU}g<2  
adjustment ?#123;整   uNN/o}Qx  
administration expense 管理費用   JQV%W+-@  
advances 預付   &C9IR,&  
advertising expense 廣告費   B\J[O5},
 
agency 代理   >Xn,jMUW  
agent 代理人   j3Od7bBS]  
agreement 契約   kE&R;T`Gb%  
allotments 分配數   .U!EA0B  
allowance 津貼   ;_,jy7lf  
amalgamation 合併   %;[DMc/  
amortization 攤銷   ~H}Z;n ]H  
amortized cost 應攤成本   >w3C Ku<  
annuities 年金   h4hAzFQ.s  
applied cost 已分配成本   aTvyzr1  
applied expense 已分配費用   )Te\
6qM  
applied manufacturing expense 己分配製造費用   X-\$<DiJGv  
apportioned charge 攤派費用   + -<8^y  
appreciation 漲價   \.i7(J]  
article of association 公司章程   $--8%gh dG  
assessment 課稅   +(+lbCW/  
assets 資產   LJeq{Z  
attorney fee 律師費   [k7(t|Q{  
audit 審計   +^AdD8U  
auditor 審計員   K*@?BE  
average 平均數   '.v;/[0  
average cost 平均成本   -H60T,o  
bad debt 壞賬   bpY*;o$~  
balance 餘額   )G2Bx+Z;L  
balance sheet 資產負債表   #Pd9i5~N  
bank account 銀行賬戶   G8repY  
bank balance 銀行結存   ;]LQ}^MP(  
bank charge 銀行手續費   .\b.l@O<Z  
bank deposit 銀行存款   Otq3nBZ  
bank discount 銀行貼現   f7&ni#^Ztj  
bank draft 銀行匯票   4@{;z4*`  
bank loan 銀行借款   OLG)D#m(4/  
bank overdraft 銀行透支   *
).  
bankers acceptance 銀行承兌   qz`-?,pF  
bankruptcy 破產   C. .|O  
bearer 持票人   MHpG G00,  
beneficiary 受益人   so`\e^d  
bequest 遺產   CEj_{uf|  
bill 票據   ;6V~yB  
bill of exchange 匯票   E2zL-ft.  
bill of lading 提單   s) \PY  
bills discounted 貼現票據   ) 8xbc&
M  
bills payable 應付票據   l"J#Pvi  
bills receivable 應收票據   EZj rX>"#  
board of directors 董事會   }hn?4ny  
bonds 債券   Jq^[^  
bonus 紅利   Ic3a\FTr\  
book value 賬面價值   ,zjz "7'  
bookkeeper 簿記員    nS]e  
bookkeeping 簿記   BsA4/Bf  
branch office general ledger 支店往來賬戶  
^@x&n)nzP  
broker 經紀人   *L<E
GFP  
brought down 接前   %RW*gUvc]  
brought forward 接上頁   IR"C ?  
budget 預算   `C4(C4u  
by-product 副產品   UR^r>  
by-product sales 副產品銷售   ZKI8x1>Iq  
capital 股本   
K-'uE)  
capital income 資本收益   _#~D{91 j:  
capital outlay 資本支出   e\}@w1  
capital stock 股本   xjp0w7L)J  
capital stock certificate 股票   EuHQp7  
carried down 移後   LDegJer-v  
carried forward 移下頁   UK 6x]tE  
cash 現金   EwBrOq`C  
cash account 現金賬戶  
/
K2[`+-  
cash in bank 存銀行現金   ^4IJL",  
cash on delivery 交貨收款   >JNdtP8s/1  
cash on hand 庫存現金   -medD G  
cash payment 現金支付   !}}
)f/  
cash purchase 現購   X!V#:2JY  
cash sale 現沽   ce$[H}rDB  
cashier 出?#123;員   SEnr"
}  
cashiers check 本票   8}BM`@MG  
certificate of deposit 存款單折   Q0-gU+ig  
certificate of indebtedness 借據   iklZ[G%A0  
certified check 保付支票   "7-}#_!g  
certified public accountant 會計師   zSA"f_e  
charges 費用   3B]E2  
charge for remittances 匯水手續費   y /vc\e  
charter 營業執照   n:a~=^IV  
chartered accountant 會計師   TQ![  
chattles 動產   a,fcK
e&B  
check 支票   J<0sT=/2$  
che stub 支票存根   `)$G}7cRUH  
closed account 己結清賬戶   +L=Xc^  
closing 結算   $J4)z&%dr  
closing entries 結賬紀錄   |A68+(3u  
closing stock 期末存貨   LT)I ?ud  
closing the book 結賬   me@`;Q3  
columnar journal 多欄日記賬   zv"NbN  
combination 聯合   i\uj>;B  
commission 佣金   ;0|:.q  
commodity 商品   sMLXn]m  
common stock 普通股   Z6b]EcP)#  
company 公司   ^$`mS&3/q  
compensation 賠償   M:.+^.h  
compound interest 複利   J>M9t%f@  
consignee 承銷人   <^$ppwk$  
consignment 寄銷   4YY!oDN:  
consignor 寄銷人   ]D~I
bv{Y  
consolidated balance sheet 合併資產負債表   u-jV@Tz  
consolidated profit and loss account 合併損益表   W2%@}IDm  
consolidation 合併   8_wh9   
construction cost 營建成本   /)RH-_63  
construction revenue 營建收入   >tkz%;6  
contract 合同   ,yp#!gE~  
control account 統制賬戶   (:]+IjnE  
copyright 版權   7m%12=Im5  
corporation 公司   w)&4i$Lk6  
cost 成本   gKQs:25  
cost accounting 成本會計  

#""T>+  
cost of labour 勞工成本   ?c8(<_I+  
cost of production 生產成本   T++q.oFc  
cost of manufacture 製造成本   [CI0N I6F  
cost of sales 銷貨成本   VcsMDa  
cost price 成本價格   /]0SF_dZ  
credit 貸方   *qYw  
credit note 收款通知單   Oc,HnyV+  
creditor 債權人   .*n*eeD
,  
crossed check 橫線支票   }tBw<7fe  
current account 往來活期賬戶   V$FZVG/@#  
current asset 流動資產   |Y6;8e`H  
current liability 流動負債   %TAS4hnu%  
current profit and loss 本期損益   Z0v?3v}9^  
debit 借方   4o";p}[b  
debt 債務   /oJ &\p I  
debtor 債務人   L%3Bp/`S  
deed 契據   #=0 BjW*  
deferred assets 遞延資產   pUqNB_  
deferred liabilities 遞延負債   j(k%w   
delivery 交貨   pd`m//G  
delivery expense 送貨費   1R yE8DdP  
delivery order 出貨單   _E8Cvaob  
demand draft 即期匯票   |c2sJyj*  
demand note 即期票據   _OJfd  
demurrage charge 延期費   Qc!3y>Y=_  
deposit 存款   $0OOH4  
deposit slip 存款單   jAcKSx$}y"  
depreciation 折舊   +e.w]\}  
direct cost 直接成本   Z5F#r>>`  
direct labour 直接人工   FG!hb?_1  
director 董事   Zv@ Fr9m  
discount 折扣   aO(iKlZ$  
discount on purchase 進貨折扣   H2Z e\c  
   ,uNJz-B8