[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。   T!(I\wz;Bo  
&Vvy`JE  
acceptance 承兌   N$p}rh# 7{  
account 賬戶   L1P]T4a@)  
accountant 會計員   =h5&\4r
=  
accounting 會計   sjWhtd[fgG  
accounting system 會計制度   r7JILk  
accounts payable 應付賬款   n_.2B$JD  
accounts receivable 應收賬款   s2b!Nib  
accumulated profits 累積利益   X[h=UlF  
adjusting entry ?#123;整記錄   ruB&&C6)v  
adjustment ?#123;整   6\OSIxJZ F  
administration expense 管理費用   Dn<2.!ZKQ  
advances 預付   +CX2W(
'  
advertising expense 廣告費   UyD=x(li  
agency 代理   iWGgt]RJ  
agent 代理人   z})H$]:$  
agreement 契約   XRJ<1w:  
allotments 分配數   
a%Mbq;  
allowance 津貼   IC92lPM }  
amalgamation 合併   vb{& T<  
amortization 攤銷   _ nS';48  
amortized cost 應攤成本   L4 x  
annuities 年金   +qD4`aI 
 
applied cost 已分配成本   q,Q MvUK:  
applied expense 已分配費用   f.V0uBDN  
applied manufacturing expense 己分配製造費用   Y]&HU) u  
apportioned charge 攤派費用   w+2:eFi=/  
appreciation 漲價   1nBE8 N  
article of association 公司章程   rS >njG;R  
assessment 課稅   kxThtjgv  
assets 資產   f^:9gRt  
attorney fee 律師費   :*1|ERGoay  
audit 審計   #++MoW}'g  
auditor 審計員   $hg
W>e  
average 平均數   0N_Ma')i  
average cost 平均成本   TnPdpynP  
bad debt 壞賬   a!Z,~ V8  
balance 餘額   Vy-H3BR  
balance sheet 資產負債表   (aiE!c  
bank account 銀行賬戶   xfos>|0N  
bank balance 銀行結存   frc>0\  
bank charge 銀行手續費   &nZ=w#_  
bank deposit 銀行存款   2EQ:mjxk  
bank discount 銀行貼現   <IK8Uc
p  
bank draft 銀行匯票   .F'Fk=N  
bank loan 銀行借款   Ju)2J?Xs5  
bank overdraft 銀行透支   YpL{c*M  
bankers acceptance 銀行承兌   N%_-5Q)so  
bankruptcy 破產   /D 2v1  
bearer 持票人   k{y@&QNj  
beneficiary 受益人   Lo7R^>  
bequest 遺產   8l+\Qyj  
bill 票據   V8[woJ5x  
bill of exchange 匯票   Zo-s_6uC  
bill of lading 提單   qJ5Y}/r  
bills discounted 貼現票據   2ai \("?  
bills payable 應付票據   wH {lp/  
bills receivable 應收票據   c}g^wLa  
board of directors 董事會   .~ZNlI {K  
bonds 債券   mBQ6qmK   
bonus 紅利   Ax=Rb B"  
book value 賬面價值   amlE5GK;  
bookkeeper 簿記員   j= ]WAjT  
bookkeeping 簿記   DH)@8)C  
branch office general ledger 支店往來賬戶   Q4CxtY  
broker 經紀人   WH/
r$.&  
brought down 接前   s-o0N{b?#'  
brought forward 接上頁   0qw,R4YK  
budget 預算   c<pr1g  
by-product 副產品   `Qaw]&O  
by-product sales 副產品銷售   w<-CKM3qe  
capital 股本   &0Wv+2l@  
capital income 資本收益   WP2|0ib  
capital outlay 資本支出   3MNo&0M9  
capital stock 股本   RfEmkb<9Z  
capital stock certificate 股票   J@p[v3W  
carried down 移後   Mf/zSQk+  
carried forward 移下頁   NU I|4X  
cash 現金   |v[{k>7f  
cash account 現金賬戶   h+t{z"Ic=  
cash in bank 存銀行現金   #f\U
3p  
cash on delivery 交貨收款   ?9 :{p  
cash on hand 庫存現金   h1
FM)n[E7  
cash payment 現金支付   E
G@*J*|S  
cash purchase 現購   :&&Ps4\Sq  
cash sale 現沽   )/Ee#)z*  
cashier 出?#123;員   bkLm]n3  
cashiers check 本票   hi`\3B  
certificate of deposit 存款單折   na(@`(j[  
certificate of indebtedness 借據   o*'J8El\y^  
certified check 保付支票   [0Z r z+q  
certified public accountant 會計師   d]0fgwwGC  
charges 費用   K$R1x1lc2  
charge for remittances 匯水手續費   aOyAP-m,  
charter 營業執照   zw7=:<z=  
chartered accountant 會計師   F4YCU$V  
chattles 動產   O}Fp\"  
check 支票   &r/a\t,8n  
che stub 支票存根   UfOF's_'<  
closed account 己結清賬戶   H.'MQ  
closing 結算   h=EJNz>U  
closing entries 結賬紀錄   >|XQfavE  
closing stock 期末存貨   ;jo,&C  
closing the book 結賬   R1{"  
columnar journal 多欄日記賬   t /EB y"N#  
combination 聯合   `k a!`nfo  
commission 佣金   !3kyPoq+  
commodity 商品   FxTOc@<  
common stock 普通股   CsQ}eW8uEf  
company 公司   a4 O
 
compensation 賠償   vz#rbBY*;  
compound interest 複利   P%ev8] 2  
consignee 承銷人   kzbgy)PK3  
consignment 寄銷   N$6Rg1  
consignor 寄銷人   <&t^&6k  
consolidated balance sheet 合併資產負債表   cCw?%qq,L  
consolidated profit and loss account 合併損益表   BN|+2D+S  
consolidation 合併   M$FQoRwH  
construction cost 營建成本   Hhx<k{B@7  
construction revenue 營建收入   PHyS^J`  
contract 合同   u/hFf3  
control account 統制賬戶   vaxNF%^~yN  
copyright 版權   8N'`kd~6[  
corporation 公司   9V0iV5?(P  
cost 成本   <DvpqlT  
cost accounting 成本會計   ;Tvy)*{  
cost of labour 勞工成本   ALiA+k N  
cost of production 生產成本   B+`m  
cost of manufacture 製造成本   "qu%$L  
cost of sales 銷貨成本   HZ>Xm6DnC5  
cost price 成本價格   ;k9s@e#a  
credit 貸方   -
9UQs.Nv  
credit note 收款通知單   pV=X  
creditor 債權人   `-hFk88  
crossed check 橫線支票   xzyV|(  
current account 往來活期賬戶   eg3zpgZ  
current asset 流動資產   z%}^9  
current liability 流動負債   P2_JS]>  
current profit and loss 本期損益   V/.Y]dN5  
debit 借方   S_y!4;]ox  
debt 債務   94 H\,}i8  
debtor 債務人   N*|Mfpf  
deed 契據   %F3M\)jU  
deferred assets 遞延資產   {-PD3 [f"  
deferred liabilities 遞延負債   g|9'Lk  
delivery 交貨   pa~ .[cBI  
delivery expense 送貨費   isLIfE>  
delivery order 出貨單   &y;('w  
demand draft 即期匯票   p,* rVz[Y  
demand note 即期票據   4l
@*x^F  
demurrage charge 延期費   exiCy1[+  
deposit 存款   +`r;3kH ..  
deposit slip 存款單   [;7&E{,C  
depreciation 折舊   a-MDZT<xA+  
direct cost 直接成本   ]uI#4t~  
direct labour 直接人工   &y[Od{=  
director 董事   c
*'D  
discount 折扣   ]S[M]-I  
discount on purchase 進貨折扣   m*6C *M  
   c_s=>z