[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。   *Gf&
q  
A(PE  
acceptance 承兌   :J<Owh @  
account 賬戶   makaI0M  
accountant 會計員   n<=y"*  
accounting 會計   e#K rg
UG  
accounting system 會計制度   nMLU-C!t  
accounts payable 應付賬款   ?U =mcdqd  
accounts receivable 應收賬款   YcPKM@xo  
accumulated profits 累積利益   uQO(?nCi  
adjusting entry ?#123;整記錄   gh.w Li$+  
adjustment ?#123;整   t$tsWAmiA[  
administration expense 管理費用   ux%&lff  
advances 預付   bOi};/f  
advertising expense 廣告費   ?56~yQF/2  
agency 代理   |{zHM23gD  
agent 代理人   u}^a^B$  
agreement 契約   "4KkKi  
allotments 分配數   K<D`(voL  
allowance 津貼   | pF5`dX  
amalgamation 合併   *sjj"^'=  
amortization 攤銷   ;O Q#@|D  
amortized cost 應攤成本   fLLnf].O  
annuities 年金   -/@|2!d  
applied cost 已分配成本   6s> sj7  
applied expense 已分配費用   Iv Y,9D  
applied manufacturing expense 己分配製造費用   b0!*mrF]6  
apportioned charge 攤派費用   oXnC"y}0P  
appreciation 漲價   3| GNi~  
article of association 公司章程   #8P#^v]H  
assessment 課稅   &8pCHGmV)  
assets 資產   )e@01l  
attorney fee 律師費   K(%dcUGDK>  
audit 審計   d 4b 9rtM  
auditor 審計員   XYz,NpK  
average 平均數   ,R7=]~<io"  
average cost 平均成本   f6keWqv<GW  
bad debt 壞賬   ORUWslMt  
balance 餘額   7qCJ]% )b6  
balance sheet 資產負債表   }IxY(`:qs  
bank account 銀行賬戶   ?j &V:kF  
bank balance 銀行結存   }|w=7^1z  
bank charge 銀行手續費   >xhd[  
bank deposit 銀行存款   67Af} >Q  
bank discount 銀行貼現   jydp
4ek_n  
bank draft 銀行匯票   U>e3_td3,  
bank loan 銀行借款   @9n #vs  
bank overdraft 銀行透支   GN"M:L^k`  
bankers acceptance 銀行承兌   K,`).YK  
bankruptcy 破產   Q `J,dzY  
bearer 持票人   <~IH`  
beneficiary 受益人   G%V=idU*"  
bequest 遺產   x!Z:K5%O  
bill 票據   qat45O4A1  
bill of exchange 匯票   jhjW*F<u  
bill of lading 提單   =:t@;y  
bills discounted 貼現票據   8:3oH!n  
bills payable 應付票據   f;@b a[  
bills receivable 應收票據   ^.pE`l%1}  
board of directors 董事會   MEdIw#P.}{  
bonds 債券   y9
l#;<b  
bonus 紅利   8GF[)z&|P:  
book value 賬面價值   Im0+`9Jw  
bookkeeper 簿記員   UUdu;3E=5  
bookkeeping 簿記    .ruz l(6  
branch office general ledger 支店往來賬戶   _qO;{%r  
broker 經紀人   =]5DYRhX]  
brought down 接前   *:fw6mnJ#  
brought forward 接上頁   W TXD4}  
budget 預算   /iuUUCk   
by-product 副產品   a< a&63  
by-product sales 副產品銷售   O+{pF.P#V  
capital 股本   <3],C)Zwc  
capital income 資本收益   AAlmG9l&7  
capital outlay 資本支出   ^C,/T2>  
capital stock 股本   9TbS>o
 
capital stock certificate 股票   YW4bm  
carried down 移後   Skr \a\ J  
carried forward 移下頁   L.I}- n  
cash 現金   IGF37';;  
cash account 現金賬戶   hy!'Q>[`  
cash in bank 存銀行現金   n]6}yJJo  
cash on delivery 交貨收款   zd6Qw-D7x  
cash on hand 庫存現金   4z-,M7iP  
cash payment 現金支付   82Z[eo  
cash purchase 現購   ei|*s+OZu  
cash sale 現沽   ^ 2Fs)19R  
cashier 出?#123;員   WIH4Aw  
cashiers check 本票   {"gyXDE1  
certificate of deposit 存款單折   (DELxE  
certificate of indebtedness 借據   ZH`K%h0  
certified check 保付支票   lD;,I^Lt6  
certified public accountant 會計師   C>k;MvqO  
charges 費用   r[UyI3(i^  
charge for remittances 匯水手續費   5m%baf2_  
charter 營業執照   0$F _hZU  
chartered accountant 會計師   mvL0F%\.\  
chattles 動產   ga2
Q3mV  
check 支票   "t%1@b*u  
che stub 支票存根  
]U^d1&k  
closed account 己結清賬戶   E |GK3/  
closing 結算   Nak'g/uP>  
closing entries 結賬紀錄   Z@c0(ol  
closing stock 期末存貨   TYJnQ2m  
closing the book 結賬   @3expC  
columnar journal 多欄日記賬   gvRc:5B[  
combination 聯合   vhE}{ED  
commission 佣金   _/z)&0DO  
commodity 商品   ;f ;*Q>!  
common stock 普通股   0,L$x*Nj5  
company 公司   "[".3V  
compensation 賠償   xj00eL  
compound interest 複利   {Y@-*pL]  
consignee 承銷人   &\6`[# bT  
consignment 寄銷   esC\R4he  
consignor 寄銷人   Fl'xmz^  
consolidated balance sheet 合併資產負債表   1$3XKw'  
consolidated profit and loss account 合併損益表   r3BDq  
consolidation 合併   n[MIa]dK  
construction cost 營建成本   G|6|;  
construction revenue 營建收入   e2Kpx8kWj  
contract 合同   Z9 q{r s  
control account 統制賬戶   qqom$H<  
copyright 版權   }JpslY*aS  
corporation 公司   hOrk^iYN=  
cost 成本   EkB6- nz  
cost accounting 成本會計   !ovZ>,1  
cost of labour 勞工成本   3Ld ;zW  
cost of production 生產成本   hO<w]jV,  
cost of manufacture 製造成本   1UA~J|&gi^  
cost of sales 銷貨成本   5(MZ%-~l  
cost price 成本價格   s>M~g,xTU  
credit 貸方   M:1F@\<  
credit note 收款通知單   m^oi4mV  
creditor 債權人   i37a}.;  
crossed check 橫線支票   oN6*WNtJ  
current account 往來活期賬戶   ,C'w(af@}  
current asset 流動資產   >y06 s{[  
current liability 流動負債   )r6SGlE[Y  
current profit and loss 本期損益   zhvk%Y:  
debit 借方   Z\
gg<Q  
debt 債務   O"s`-OM;n  
debtor 債務人   Cp~3Jm3  
deed 契據   LN3dp?;_{  
deferred assets 遞延資產   84oW  
deferred liabilities 遞延負債   f{ 4G  
delivery 交貨   zs]/Y2  
delivery expense 送貨費   w<F;&';@h  
delivery order 出貨單   !wR{Y[Yu  
demand draft 即期匯票   ga1gd ~a  
demand note 即期票據   {@K2WB  
demurrage charge 延期費   <11Tqb  
deposit 存款   fe9& V2Uu  
deposit slip 存款單   [TfV2j* e  
depreciation 折舊   `Py= ?[cD  
direct cost 直接成本   C7 & 6rUX  
direct labour 直接人工   A7,$y!D  
director 董事   g$-D?~(Z  
discount 折扣   R#Nd|f<  
discount on purchase 進貨折扣   u+tb83~[=  
   :_YG/0%I