[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。   ^.pE`l%1}  
>Hd~Ca>  
acceptance 承兌   pfJVE  
account 賬戶   n?<# {$  
accountant 會計員   +X2 i/}  
accounting 會計   T U"K#V&u  
accounting system 會計制度   Thht_3_C,f  
accounts payable 應付賬款   bc0)'a\  
accounts receivable 應收賬款   mh!N^[=n  
accumulated profits 累積利益   ?{ 8sT-Z-L  
adjusting entry ?#123;整記錄   }J'5EAp  
adjustment ?#123;整   mVc'%cPaw  
administration expense 管理費用   <3],C)Zwc  
advances 預付   AAlmG9l&7  
advertising expense 廣告費   Ee$"O6*!  
agency 代理   i
OX4Kl  
agent 代理人   q/d5P  
agreement 契約   dy8In%  
allotments 分配數   wB1-|=K1  
allowance 津貼   cpr{b8Xb8&  
amalgamation 合併   )<]w23i  
amortization 攤銷  
-Y 6.?z  
amortized cost 應攤成本   $BR=IYby  
annuities 年金   Mo/2,DiI5  
applied cost 已分配成本   _!$Up  
applied expense 已分配費用   !~w6"%2+7  
applied manufacturing expense 己分配製造費用   OI]K_ m3  
apportioned charge 攤派費用   7(+OsE  
appreciation 漲價   a@S4IoBg%  
article of association 公司章程   \M'bY:  
assessment 課稅   rlUdAa3  
assets 資產   !S >|Qh  
attorney fee 律師費   XEgx#F ;F  
audit 審計   yp^[]Mz=  
auditor 審計員   ]"2 v7)e  
average 平均數   +,{Wcb  
average cost 平均成本   `DWi4y7  
bad debt 壞賬   yuy+}]uB@  
balance 餘額   ,XBV}y  
balance sheet 資產負債表   QBPvGnb  
bank account 銀行賬戶   H>X\C;X[  
bank balance 銀行結存   {g:/BFLr#  
bank charge 銀行手續費   \/x)BE,  
bank deposit 銀行存款  
5.C[)`_  
bank discount 銀行貼現   Ck/_UY|  
bank draft 銀行匯票   _/z)&0DO  
bank loan 銀行借款   $@:>7Y"  
bank overdraft 銀行透支   wk@(CKQzI,  
bankers acceptance 銀行承兌   v,!Y=8~9  
bankruptcy 破產   Fy(nu-W  
bearer 持票人   NbdM ec  
beneficiary 受益人   :)+@qxTy  
bequest 遺產   3q.[-.q  
bill 票據   #by9D&QP]  
bill of exchange 匯票   D?*sdm9r`  
bill of lading 提單   o,''f_tRQ|  
bills discounted 貼現票據   asmW W8lz  
bills payable 應付票據   " 6*Kgf2G  
bills receivable 應收票據   %9-#`  
board of directors 董事會   >gOI]*!5  
bonds 債券   0P%|)Ae  
bonus 紅利   G4iLCcjY  
book value 賬面價值   i6g[E4nk  
bookkeeper 簿記員   qY~$wVY(  
bookkeeping 簿記   YL&b9e4  
branch office general ledger 支店往來賬戶   _G}CD|Kx  
broker 經紀人   = "hY{RUa  
brought down 接前   {,-5k.P[  
brought forward 接上頁   !>kv.`|7~  
budget 預算   h7W%}6Cqkw  
by-product 副產品   X?}GPA4
W  
by-product sales 副產品銷售   /YugQ.>| l  
capital 股本   (h@yA8>n  
capital income 資本收益   +VpE-X=T  
capital outlay 資本支出   3EW f|6RI  
capital stock 股本   XpAq=p0;  
capital stock certificate 股票   D-+)M8bt  
carried down 移後   XdIVMXLL\  
carried forward 移下頁   Q3'B$,3O^  
cash 現金   aa YQ<  
cash account 現金賬戶  
#u2&8-Gh  
cash in bank 存銀行現金   '*LN)E>d  
cash on delivery 交貨收款   -JQg ~1  
cash on hand 庫存現金  
#NQz&4W  
cash payment 現金支付   U37?P7i's  
cash purchase 現購   %_@5_S  
cash sale 現沽   eze(>0\f  
cashier 出?#123;員   2}#wdJ`  
cashiers check 本票   vhquHy.qi#  
certificate of deposit 存款單折   ^B6i6]Pd=9  
certificate of indebtedness 借據   >~ wk  
certified check 保付支票   R#Nd|f<  
certified public accountant 會計師   u+tb83~[=  
charges 費用   :_YG/0%I  
charge for remittances 匯水手續費   gc8PA_bFz  
charter 營業執照   5bznM[%xO  
chartered accountant 會計師   ]{6yS9_tuI  
chattles 動產   "KI,3g _V  
check 支票   `=l{kBZT|  
che stub 支票存根   NUNn[c  
closed account 己結清賬戶   qpwh #^2  
closing 結算   acju!,G  
closing entries 結賬紀錄   5iI3u 7Mn1  
closing stock 期末存貨   rs<&x(=Hv  
closing the book 結賬   W0T i ^@  
columnar journal 多欄日記賬   dV=5_wXZ$  
combination 聯合   w3bH|VnU8;  
commission 佣金   pA,EUh|H  
commodity 商品   (yTz^o$t|  
common stock 普通股   1 GHgwT  
company 公司   QKaj4?p$|S  
compensation 賠償   2:5gMt  
compound interest 複利   K,,@',  
consignee 承銷人   ~md|k  
consignment 寄銷   oY6|h3T=Q$  
consignor 寄銷人   }: D~yEP  
consolidated balance sheet 合併資產負債表   a*8.^SdzR  
consolidated profit and loss account 合併損益表   #`L}.  
consolidation 合併   #|_UA}Y  
construction cost 營建成本   bq&S?! =s  
construction revenue 營建收入   ._8cJf.ae  
contract 合同   ~S_IU">E  
control account 統制賬戶   WAmoKZw2  
copyright 版權   _5S$mc8K0  
corporation 公司   &b6@_C9  
cost 成本   .&}4  
cost accounting 成本會計   iai4$Y(%  
cost of labour 勞工成本   Vh2/Ls5  
cost of production 生產成本   U+r#YE.  
cost of manufacture 製造成本   sPTUGx '  
cost of sales 銷貨成本   jv=f@:[`I  
cost price 成本價格   IS4K$Ac.  
credit 貸方   m"7R 4O  
credit note 收款通知單   YB1DL^:  
creditor 債權人   %+B-Z/1}  
crossed check 橫線支票   } =m?gF%3  
current account 往來活期賬戶   W#_gvW  
current asset 流動資產   GJt9hDM$0  
current liability 流動負債   &c9Fw:f;  
current profit and loss 本期損益   C(*@-Npf[  
debit 借方   E1ob+h:`d  
debt 債務   +Y]*>afG  
debtor 債務人   &r5%WRzpYT  
deed 契據   -x\l<\*  
deferred assets 遞延資產   *]{I\rX
 
deferred liabilities 遞延負債   ,zw=&)W1  
delivery 交貨    mFoK76  
delivery expense 送貨費   B:#0B[  
delivery order 出貨單   :O+b
4R+  
demand draft 即期匯票   UkbQ'P+oS  
demand note 即期票據   uWtS83i  
demurrage charge 延期費   V+~{a:8[pq  
deposit 存款   fvMhq:Bu  
deposit slip 存款單   IeI%X\G  
depreciation 折舊   [#6Esy8|  
direct cost 直接成本   (IHBib "  
direct labour 直接人工   .LcE^y[V
 
director 董事   Or)c*.|\  
discount 折扣   $<e .]`R  
discount on purchase 進貨折扣   ;p!hd}C  
   1g
ej$G@