[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。   c0p=/*s(  
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acceptance 承兌   8_$2aqr  
account 賬戶   YVp0 }m  
accountant 會計員   <Py/uF|  
accounting 會計   (uz!:dkvx  
accounting system 會計制度   ?|YQtY  
accounts payable 應付賬款   Q</HFpE  
accounts receivable 應收賬款   G"sc;nT  
accumulated profits 累積利益   ]J]p:Y>NL  
adjusting entry ?#123;整記錄   +N&(lj  
adjustment ?#123;整   ${eh52)`  
administration expense 管理費用   +mv%z3"j;  
advances 預付   wIHz TL  
advertising expense 廣告費   T=Q{K|JE  
agency 代理   yvwcXNXR@  
agent 代理人   7)wq9];w  
agreement 契約   e2ZUl` {g  
allotments 分配數   ^TK)_wx  
allowance 津貼   /! G0 g%k  
amalgamation 合併   ,Gx=e!-N5  
amortization 攤銷   YZ P  
amortized cost 應攤成本   *j:5  
annuities 年金   ;H|M)z#[Z  
applied cost 已分配成本   q8]k]:r  
applied expense 已分配費用   3_/d=ZI\  
applied manufacturing expense 己分配製造費用   UbH=W(%  
apportioned charge 攤派費用   <2A'   
appreciation 漲價   X/749"23  
article of association 公司章程   ZA@"uqa6b  
assessment 課稅   IvH+94[)  
assets 資產   nK=V`  
attorney fee 律師費   L]")TQ
 
audit 審計   A*;h}\n  
auditor 審計員   j'n= Xh  
average 平均數   `q*ABsj  
average cost 平均成本   &p/k VM  
bad debt 壞賬   mn` Ae=  
balance 餘額   ghiElsBU  
balance sheet 資產負債表   8;rS"!
qM  
bank account 銀行賬戶   wyM3|%RZ  
bank balance 銀行結存   =Ybu_>  
bank charge 銀行手續費   vkmR cX:/  
bank deposit 銀行存款   &t4(86Bmq  
bank discount 銀行貼現   r6G)R+#  
bank draft 銀行匯票   YdaJ&  
bank loan 銀行借款   x|5/#H  
bank overdraft 銀行透支   *%sYajmD  
bankers acceptance 銀行承兌   z0Hh8*  
bankruptcy 破產   fsu"Lc  
bearer 持票人   VvKH]>*  
beneficiary 受益人   Lq^/Z4L  
bequest 遺產   K)OlCpHc  
bill 票據   0T;WN$W|
 
bill of exchange 匯票   \SR  
bill of lading 提單   dGjvSK<1@  
bills discounted 貼現票據   b L~<~gA  
bills payable 應付票據   } q(0uzaG  
bills receivable 應收票據   *^ BE1-
  
board of directors 董事會   24fWj?A|^  
bonds 債券   \ 3N#%  
bonus 紅利  
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book value 賬面價值   o 8U2vMH  
bookkeeper 簿記員   cPSu!u}D  
bookkeeping 簿記   ]=Q'1%  
branch office general ledger 支店往來賬戶   !5-[kG&  
broker 經紀人   I'wAgf6W  
brought down 接前   nceF4Ty  
brought forward 接上頁   \=~Ap#Mpc4  
budget 預算   Ygb#U'|  
by-product 副產品   KNhH4K2iP8  
by-product sales 副產品銷售   6G],t)<A'-  
capital 股本   E3qX$|.$/  
capital income 資本收益   3}Pa,uN  
capital outlay 資本支出   pV8,b  
capital stock 股本   r{
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capital stock certificate 股票   `Ii>wb  
carried down 移後   MRc^lYj{  
carried forward 移下頁   IcZ'KV  
cash 現金   W%o){+,  
cash account 現金賬戶   l{4\Wn Va  
cash in bank 存銀行現金   &~8}y+z  
cash on delivery 交貨收款   L~~aW0,  
cash on hand 庫存現金   5I14"Qf  
cash payment 現金支付   &knnWm"  
cash purchase 現購   Gex^\gf  
cash sale 現沽   " O`;zC  
cashier 出?#123;員   =Ao;[j)*!  
cashiers check 本票   #*~Uu.T  
certificate of deposit 存款單折   Y~6pJNR  
certificate of indebtedness 借據   6-~  
certified check 保付支票   5V0=-K  
certified public accountant 會計師   shB(kb{{  
charges 費用   x?kZD~|{)  
charge for remittances 匯水手續費   [Zf<r1m  
charter 營業執照   HFazqQ[  
chartered accountant 會計師   j.K yPWO  
chattles 動產   +J} 41  
check 支票   8"@<s?0\"  
che stub 支票存根   IO4 IaeM  
closed account 己結清賬戶   <}=
D?bXw  
closing 結算   ?cJ$=  
closing entries 結賬紀錄   T]xGE   
closing stock 期末存貨   Z7v~;JzC#  
closing the book 結賬   {D@y-K5  
columnar journal 多欄日記賬   7]Egu D4  
combination 聯合   {:Q2Itsy  
commission 佣金   @l8?\^ N  
commodity 商品   I6\3wU~).  
common stock 普通股   ]kPco4  
company 公司   ;u%hwlo  
compensation 賠償   1L0ku@%t9Y  
compound interest 複利   L%DL n  
consignee 承銷人   Z6=!}a%  
consignment 寄銷   ;Cw n1N9S  
consignor 寄銷人   &Fi8@0Fh  
consolidated balance sheet 合併資產負債表   VlEkT9^:  
consolidated profit and loss account 合併損益表   M$)+Uo2  
consolidation 合併   k}/: xN"  
construction cost 營建成本   Wi[Y@  
construction revenue 營建收入   X}ZOjX!  
contract 合同   ;# {x_>M  
control account 統制賬戶   9T]]TEv4  
copyright 版權   mH?hzxa+  
corporation 公司   }LRAe3N%8  
cost 成本   ~ 0[K %]]  
cost accounting 成本會計   }XUHP%  
cost of labour 勞工成本   y|aWUX/a  
cost of production 生產成本   LV[4zo]=  
cost of manufacture 製造成本   k xP6#8*:  
cost of sales 銷貨成本   m} V,+E  
cost price 成本價格   B}Qo8i7 z  
credit 貸方   ovl@[>OB  
credit note 收款通知單   sOJ~PRA  
creditor 債權人   4eKJ\Q=nX5  
crossed check 橫線支票   H\S,^)drJ?  
current account 往來活期賬戶   `>*P(yIN  
current asset 流動資產   b9U2afd  
current liability 流動負債   s^U^n//  
current profit and loss 本期損益   (X8N?t
J  
debit 借方   IJ0RHDod:  
debt 債務   R[Rs2eS_  
debtor 債務人   dU\fC{1Z  
deed 契據   3S,pd0;  
deferred assets 遞延資產   +X< Z 43  
deferred liabilities 遞延負債   *cd9[ ~  
delivery 交貨   1ID!rxE  
delivery expense 送貨費   pSAXp#g  
delivery order 出貨單   D,7! /u'  
demand draft 即期匯票   [`&cA#C9Yp  
demand note 即期票據   /; _"A)0  
demurrage charge 延期費   emHi=[!i  
deposit 存款   ka
5>9E  
deposit slip 存款單   A kF1
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depreciation 折舊   *D'VW{  
direct cost 直接成本   FUH1Z+9  
direct labour 直接人工   .B)v "Sw#  
director 董事   ^,X+ n5q;m  
discount 折扣   XH. _Z  
discount on purchase 進貨折扣   Kb}N!<Z*  
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