[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。   L>,j*a_[  
O_f+#K)  
acceptance 承兌   !uC`7a  
account 賬戶   af:wg]g  
accountant 會計員   UUzu`>upB  
accounting 會計   z3RlD"F1  
accounting system 會計制度   yf2I%\p}  
accounts payable 應付賬款   JOR ?xCc  
accounts receivable 應收賬款   <])w@QOA#  
accumulated profits 累積利益   AADvk_R  
adjusting entry ?#123;整記錄   C:]&V*d.v4  
adjustment ?#123;整   +<^TyIJ0  
administration expense 管理費用   ^G(/;c*=  
advances 預付   Bn[5M[  
advertising expense 廣告費   q}nL'KQ,n  
agency 代理   q ;@
:,^  
agent 代理人   !'-|]xx(  
agreement 契約   Fu K(SP3  
allotments 分配數   efK)6T^p  
allowance 津貼   G)I lkA@  
amalgamation 合併   w|"cf{$^x  
amortization 攤銷   OMr&f8  
amortized cost 應攤成本   ,| \62B`  
annuities 年金   5`ma#_zk|f  
applied cost 已分配成本   R* C  
applied expense 已分配費用   *@M7J  
applied manufacturing expense 己分配製造費用   -rEg(@S %  
apportioned charge 攤派費用   2n9E:tc  
appreciation 漲價   Yj^| j  
article of association 公司章程   x8]9Xe:_>O  
assessment 課稅   M5SA lj  
assets 資產   JG2)-x;9  
attorney fee 律師費   ~[J&n-bJU  
audit 審計   IT`r&;5  
auditor 審計員   { .z6J)?J2  
average 平均數   [@Db7]nG  
average cost 平均成本   OV l,o  
bad debt 壞賬   .js@F/Hp  
balance 餘額   bS0z\!1  
balance sheet 資產負債表   -PHVM=:  
bank account 銀行賬戶   #>SvYP  
bank balance 銀行結存   R+c  {Pl  
bank charge 銀行手續費   K1P3 FfG  
bank deposit 銀行存款   aB`x5vg7ho  
bank discount 銀行貼現   SI:+I4i  
bank draft 銀行匯票   
t=`bXBX1  
bank loan 銀行借款   FyXz(l:  
bank overdraft 銀行透支   p'2ZDd=v  
bankers acceptance 銀行承兌   LnN6{z{M  
bankruptcy 破產   Q k`yK|(0=  
bearer 持票人   \#bk$R@  
beneficiary 受益人   Wr\rruH6  
bequest 遺產   N XwQvm;q  
bill 票據   %"R |tlG  
bill of exchange 匯票   mUj=NRq  
bill of lading 提單   ,j4 ;:F  
bills discounted 貼現票據   py,B6UB5  
bills payable 應付票據   1U"Fk3  
bills receivable 應收票據   5WR(jl+M  
board of directors 董事會   Pkr0|bs*  
bonds 債券   RV
xlN*  
bonus 紅利   [!@&t:A  
book value 賬面價值   9(%ptnya  
bookkeeper 簿記員   -U6" Ce  
bookkeeping 簿記   e ;4y5i  
branch office general ledger 支店往來賬戶   B}= WxG|)  
broker 經紀人   a95QDz  
brought down 接前   0Ey*ci^ue  
brought forward 接上頁   ub
|tX 'o  
budget 預算   C~4$A/&(  
by-product 副產品   a@&^t(1  
by-product sales 副產品銷售   3pSkk  
capital 股本   >Q0HqOq  
capital income 資本收益   `+~@VZ3m  
capital outlay 資本支出   @"jV^2oY1  
capital stock 股本   ^cYm.EHI  
capital stock certificate 股票   HvWnPh1l  
carried down 移後   \W<r`t4v  
carried forward 移下頁   c\.8hd=<  
cash 現金   IxY%d}[uo  
cash account 現金賬戶   *o8DfZ  
cash in bank 存銀行現金   Qrt[MJ+#  
cash on delivery 交貨收款   &j@i>(7  
cash on hand 庫存現金   _kR,R"lh  
cash payment 現金支付   m6P!#=a:l<  
cash purchase 現購   :/HfMJ  
cash sale 現沽   33O@jbs@  
cashier 出?#123;員   @_&@M~ u  
cashiers check 本票   Lb GyD;#_  
certificate of deposit 存款單折   wo;`D  
certificate of indebtedness 借據   QI@
!QU$K&  
certified check 保付支票   N?d4Pu1m  
certified public accountant 會計師   lGa'Y  
charges 費用   Nl_Sgyx,\  
charge for remittances 匯水手續費   9aw- n*<  
charter 營業執照   +zpmy3Q  
chartered accountant 會計師   ni#!Gxw  
chattles 動產   h9)QQPP  
check 支票   em @\S   
che stub 支票存根   ?)9mHo^  
closed account 己結清賬戶   Re
<G#*^  
closing 結算   { 1^9*  
closing entries 結賬紀錄   IrU}%ZVV  
closing stock 期末存貨   #D"fCVIS  
closing the book 結賬   utq*<,^  
columnar journal 多欄日記賬   B]K@'#  
combination 聯合   o@}+b}R}  
commission 佣金   NGHzifaE   
commodity 商品   F=C8U$'S  
common stock 普通股   7Zl-|  
company 公司   RVmD&  
compensation 賠償    @P:  
compound interest 複利   E
M+_c)d}  
consignee 承銷人   ~Tv %6iaeE  
consignment 寄銷   Xp]tL3-p  
consignor 寄銷人   *yGOmi

 
consolidated balance sheet 合併資產負債表   RHo|&.B;+  
consolidated profit and loss account 合併損益表   f!}c0nb  
consolidation 合併   |q?I(b4Q@  
construction cost 營建成本   ,*fvA?  
construction revenue 營建收入   NJb5H
oYZ  
contract 合同   v_*E:E  
control account 統制賬戶   C'ZF#Z  
copyright 版權   Q E7 r{  
corporation 公司   `vJ+sRf  
cost 成本   }SHF  
cost accounting 成本會計   ;b:Ct<  
cost of labour 勞工成本   rJJI<{$  
cost of production 生產成本   iYj+NL  
cost of manufacture 製造成本   LEMgRI`rf  
cost of sales 銷貨成本   FAAqdK0  
cost price 成本價格   t@-:e^ v  
credit 貸方   6KmF 9  
credit note 收款通知單   KOWxP47b  
creditor 債權人   gP*:>[lR  
crossed check 橫線支票   5-|fp(Ww_W  
current account 往來活期賬戶   G0Wzx)3]  
current asset 流動資產   mqGp]'{  
current liability 流動負債   ,[IN9W  
current profit and loss 本期損益   5fS89?/?  
debit 借方   F"9 f6<ge  
debt 債務   7~[1%`  
debtor 債務人   `Nnqdc2  
deed 契據   wU.K+4-k  
deferred assets 遞延資產   STp}?Cb  
deferred liabilities 遞延負債   UO}Kk*  
delivery 交貨   4.bL>Y>c  
delivery expense 送貨費   ?6@Y"5 z3g  
delivery order 出貨單   LQSno)OZ  
demand draft 即期匯票   >S5:zz\  
demand note 即期票據   j r6)K;:.  
demurrage charge 延期費   'sI=*c  
deposit 存款   Y7)YJI  
deposit slip 存款單   5EDM?G  
depreciation 折舊   v4
sc  
direct cost 直接成本   6o&{~SV3  
direct labour 直接人工   { hUbK+dKZ  
director 董事  
"V:B-q  
discount 折扣   @"T_W(i;BI  
discount on purchase 進貨折扣   )K\w0sjR  
   _$"qC[.