[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。   <n>Kc}
c  
q/?#+d  
acceptance 承兌   ;4Y@xS2M  
account 賬戶   `pE~M05  
accountant 會計員   "Nn/vid;  
accounting 會計   0CQ\e1S,#  
accounting system 會計制度   k(><kuJ`3  
accounts payable 應付賬款   !t{3IE  
accounts receivable 應收賬款   r~z-l,  
accumulated profits 累積利益   %w,  
adjusting entry ?#123;整記錄   t*<.^+Vd  
adjustment ?#123;整   MSoLx' <  
administration expense 管理費用   ^{_`j E  
advances 預付   UBrYN'QRNt  
advertising expense 廣告費   ;-lk#D?n9  
agency 代理   ATv.3cy   
agent 代理人   R>To L  
agreement 契約   $OHY^IE(  
allotments 分配數   M&~3fRb4  
allowance 津貼   Ti!j  
amalgamation 合併   OnC|9  
amortization 攤銷   f:GZb?Wyd  
amortized cost 應攤成本   S`BLwnU`#  
annuities 年金   x1]^].#Eo  
applied cost 已分配成本   !%_Z>a  
applied expense 已分配費用   +g<2t,  
applied manufacturing expense 己分配製造費用   `B"=\0  
apportioned charge 攤派費用   zJOjc/\  
appreciation 漲價   > F&Wuf  
article of association 公司章程   4WG~7eIgy  
assessment 課稅   H*!j\|v0  
assets 資產   K~5QL/=1  
attorney fee 律師費   t]#y} V  
audit 審計   KTD# a1W  
auditor 審計員   *T*=~Y4kE  
average 平均數    Y5$5qQ  
average cost 平均成本   =2BGS\$#  
bad debt 壞賬   D:e9609  
balance 餘額   13I 7ah  
balance sheet 資產負債表   B t-o:)pa  
bank account 銀行賬戶   p )N=  
bank balance 銀行結存   )
dbi  
bank charge 銀行手續費   lV:R8^d  
bank deposit 銀行存款   b-'41d}Hn  
bank discount 銀行貼現   iE, I\TY[  
bank draft 銀行匯票   (YF`#v6  
bank loan 銀行借款   p3`'i  
bank overdraft 銀行透支   OWxYV$  
bankers acceptance 銀行承兌   rJ4O_a5/  
bankruptcy 破產   9w^1/t&=04  
bearer 持票人   YQvN ;W  
beneficiary 受益人   ^rMkCA@;TZ  
bequest 遺產   +u#;k!B/>  
bill 票據   mVg-z~44T  
bill of exchange 匯票   lOt3^`  
bill of lading 提單   ~C6 d
5\  
bills discounted 貼現票據   Y j|Oy  
bills payable 應付票據   H-~V:OCB~  
bills receivable 應收票據   aB;syl {  
board of directors 董事會   8Gzc3  
bonds 債券   4pq@o  
bonus 紅利   r j#K5/df  
book value 賬面價值   Fd":\7p  
bookkeeper 簿記員   d>*?C!xE  
bookkeeping 簿記   ^6bU4bA  
branch office general ledger 支店往來賬戶   t&T0E.kh*X  
broker 經紀人   !Low%rP  
brought down 接前   ME7jF9d  
brought forward 接上頁   "ys#%,Z  
budget 預算   L!Iu\_{q  
by-product 副產品   H'Bor\;[>  
by-product sales 副產品銷售   ;|6kFBGC"+  
capital 股本   L}*:,&Y/  
capital income 資本收益   ce{(5IC  
capital outlay 資本支出   v*SSc5gFG  
capital stock 股本   EYtf>D  
capital stock certificate 股票   Gkv<)}G  
carried down 移後   T$5u+4>"  
carried forward 移下頁   @r]wZ~@  
cash 現金   NBuib
L  
cash account 現金賬戶  
ZdJwy%  
cash in bank 存銀行現金   ;,![Lar5L  
cash on delivery 交貨收款   47.c  
cash on hand 庫存現金   ]pp
i962Z  
cash payment 現金支付   s!esk%h{K  
cash purchase 現購   5@ecZ2`)+h  
cash sale 現沽   Kq e,p{=  
cashier 出?#123;員   [`nY/g:  
cashiers check 本票   CB{
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certificate of deposit 存款單折  
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certificate of indebtedness 借據   ! /;@kXN
 
certified check 保付支票   {"$ Q'T  
certified public accountant 會計師   8\+kfK  
charges 費用   +e?mKLw14  
charge for remittances 匯水手續費   9otA5I^v  
charter 營業執照   R("g ]  
chartered accountant 會計師   7p%W)=v  
chattles 動產   >Ig%|4Hw  
check 支票   <NZ^*]  
che stub 支票存根   86NAa6BW  
closed account 己結清賬戶   WJbdsPs  
closing 結算   Au
uZWd  
closing entries 結賬紀錄   20750G  
closing stock 期末存貨   \]ouQR.t@\  
closing the book 結賬   !Z[dK{f"  
columnar journal 多欄日記賬   >Y=HP&A<  
combination 聯合   g^ZsV:D  
commission 佣金   ):OGhW
q  
commodity 商品   7?a@i;E<  
common stock 普通股   gDE',)3Q,  
company 公司   0`.3`Mk   
compensation 賠償   S`HshYlE q  
compound interest 複利   N=FU>qbz  
consignee 承銷人   g"vg {Q  
consignment 寄銷   UmYReF<<_  
consignor 寄銷人   [lZo'o  
consolidated balance sheet 合併資產負債表   UQ6UZd37   
consolidated profit and loss account 合併損益表   bh9
rsRb}O  
consolidation 合併   ji QJ{yY  
construction cost 營建成本   GWo^hIfJ  
construction revenue 營建收入   8}9|hT;  
contract 合同   r2A%.bL#  
control account 統制賬戶   MDn+K#
p  
copyright 版權   CBw/a0Uck  
corporation 公司   eFDhJ  
cost 成本   5N "fD{v{  
cost accounting 成本會計   t I}@1  
cost of labour 勞工成本   ~wG.'d]  
cost of production 生產成本   par|j]  
cost of manufacture 製造成本   KNT(lA0s  
cost of sales 銷貨成本   V ;Kzh$^rk  
cost price 成本價格   "8MG[$Y  
credit 貸方   +p6cG\Gp  
credit note 收款通知單   E +\?|q !T  
creditor 債權人   .2?txOKh  
crossed check 橫線支票   4/YE
kD  
current account 往來活期賬戶   %\6ns  
current asset 流動資產   y,&.<
Yc  
current liability 流動負債   %zj;~W;qPH  
current profit and loss 本期損益   tYV%izE  
debit 借方   uim4,Zm{  
debt 債務   :N03$Tvl  
debtor 債務人   i'&KoR?  
deed 契據   U :6 J~  
deferred assets 遞延資產   "q@OMf  
deferred liabilities 遞延負債   n+Ofbiz@  
delivery 交貨   +E8\g  
delivery expense 送貨費   `k y>M-  
delivery order 出貨單   b]S4\BBT  
demand draft 即期匯票   lF-;h{   
demand note 即期票據   t}m6];  
demurrage charge 延期費   0tbximmDb  
deposit 存款   <hlH@[7!  
deposit slip 存款單   )zw}+z3st  
depreciation 折舊   XrR@cDNx{  
direct cost 直接成本   )o!y7MTl  
direct labour 直接人工  
LB`=+FD  
director 董事   C =fs[  
discount 折扣   "0x"Xw#I  
discount on purchase 進貨折扣   7oY}=281  
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