[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。   '>BHwc  
v]~[~\|a  
acceptance 承兌   ix;8S=eP~{  
account 賬戶   ?%(*bRV -  
accountant 會計員   3$54*J  
accounting 會計   >Mn.|:DF]&  
accounting system 會計制度   p
20Nk$.  
accounts payable 應付賬款   O/Vue  
accounts receivable 應收賬款   xmDwoLU  
accumulated profits 累積利益   lRb)Tz6SE  
adjusting entry ?#123;整記錄  
mf#oa~_  
adjustment ?#123;整   g=Lt2UIJ  
administration expense 管理費用   2X`M&)"X  
advances 預付  
|wx1 [xZ  
advertising expense 廣告費   yyc&'J  
agency 代理   \N30SG?o  
agent 代理人   )<d8yLb  
agreement 契約   zPe .  
allotments 分配數   Eh+ lLtZ  
allowance 津貼   xlAaIo)T  
amalgamation 合併   5> UgBA  
amortization 攤銷   q2y:bqLWl  
amortized cost 應攤成本   {+;8dtZ)x  
annuities 年金   0U'r ia:$  
applied cost 已分配成本   eR CG r?e4  
applied expense 已分配費用   <S qbj;  
applied manufacturing expense 己分配製造費用   sp%7iNs  
apportioned charge 攤派費用   ]+AI:  
appreciation 漲價   {
<@~;iq  
article of association 公司章程   IF=rD-x  
assessment 課稅   myXV~6R 3  
assets 資產   _~!,x.Dbp  
attorney fee 律師費   Hi Yx(hY  
audit 審計   qF?S[Z;  
auditor 審計員   (
_* a4xGF  
average 平均數   JsV#:  
average cost 平均成本   KGIz)/eSg  
bad debt 壞賬   3;A1[E6K  
balance 餘額   vd~O:=)4  
balance sheet 資產負債表   Rd2[ xk  
bank account 銀行賬戶   VaB7)r  
bank balance 銀行結存   {RK#W~h  
bank charge 銀行手續費   99 ["I:  
bank deposit 銀行存款   N`M5`=.  
bank discount 銀行貼現   m#Cp.|>kP4  
bank draft 銀行匯票   vI-KH:r"{  
bank loan 銀行借款   W 6pS.}  
bank overdraft 銀行透支   h
RP0D
jc  
bankers acceptance 銀行承兌   #xmUND`@  
bankruptcy 破產   rP'oUV_  
bearer 持票人   HN:{rAIfc  
beneficiary 受益人   R~`Y6>o~9:  
bequest 遺產   ^/c|s!U^  
bill 票據   1g;3MSn~  
bill of exchange 匯票   YXvKDw'95  
bill of lading 提單   thh, V  
bills discounted 貼現票據   }5~;jN=k  
bills payable 應付票據   Z1Ms~tch  
bills receivable 應收票據   !MbRI  
board of directors 董事會   |A2.W8`o  
bonds 債券   @t_<oOI2  
bonus 紅利   4ngiad6bR  
book value 賬面價值   \1tce`+  
bookkeeper 簿記員   CTwP{[%Pk  
bookkeeping 簿記   [\VzI\vb  
branch office general ledger 支店往來賬戶   sI yLW  
broker 經紀人   HwDb &pP"  
brought down 接前   w:qwU\U>x  
brought forward 接上頁   VR'w$m p  
budget 預算   `p!.K9r7  
by-product 副產品   r@_;L>  
by-product sales 副產品銷售   A3Su&0uaB  
capital 股本   b^v.FK46G  
capital income 資本收益   9U+^8,5  
capital outlay 資本支出   a @%FwfIu  
capital stock 股本   qB8<(vBP+  
capital stock certificate 股票   >6@UjGj54  
carried down 移後   
e@6}?q;  
carried forward 移下頁   |_O1 V{Q=  
cash 現金   f`?|A  
cash account 現金賬戶   ~sM334sQ  
cash in bank 存銀行現金   R8ZW1  
cash on delivery 交貨收款   &oT]ycz%  
cash on hand 庫存現金   o}[wu:>yk  
cash payment 現金支付   oL<^m?-u  
cash purchase 現購   m^TkFt<BM  
cash sale 現沽   er97&5  
cashier 出?#123;員   l!`m}$  
cashiers check 本票   hRME;/r]X  
certificate of deposit 存款單折   F.JE$)B2EX  
certificate of indebtedness 借據   p}C3<
[Nk  
certified check 保付支票   W{k}ogI;  
certified public accountant 會計師   OrzDr  
charges 費用   ^fRA$t  
charge for remittances 匯水手續費   r1,RloyZS  
charter 營業執照   &e
d.%:  
chartered accountant 會計師   yM>c**9  
chattles 動產   FQ);el'_V  
check 支票   P,,@&* :  
che stub 支票存根   .rw
Z`MP  
closed account 己結清賬戶   CnJO]0Op3  
closing 結算   gPDc6{/C<  
closing entries 結賬紀錄   p`Ax)L\f  
closing stock 期末存貨   d kPfdK}G  
closing the book 結賬   ;hRo} +\l  
columnar journal 多欄日記賬   9HWtdJ+^C=  
combination 聯合   U*)pUJ{&t  
commission 佣金   ZU/6#pb  
commodity 商品   ny{|{a  
common stock 普通股   1
XwbsKQ}  
company 公司   ^G=s<pp  
compensation 賠償   Uh*V>HA#  
compound interest 複利   N{f RZN  
consignee 承銷人   EFV'hMjS)  
consignment 寄銷   !5pnl0DK*  
consignor 寄銷人    R\)pW9)  
consolidated balance sheet 合併資產負債表   \ VJ3  
consolidated profit and loss account 合併損益表   {5:y,=Y  
consolidation 合併   @ 3FTf"#Y  
construction cost 營建成本   =! /S |  
construction revenue 營建收入   TN(1oJ:  
contract 合同   %b0..Zz  
control account 統制賬戶   s -Bpd#G>/  
copyright 版權   |R DPx6!V  
corporation 公司   vTN$SgzfCU  
cost 成本   Q R;Xj3]v  
cost accounting 成本會計   $GEY*uIOa  
cost of labour 勞工成本   _z~|*7@  
cost of production 生產成本   8h}o5B  
cost of manufacture 製造成本   1%t9ic  
cost of sales 銷貨成本   ux'!1mN  
cost price 成本價格   o|$l+TC  
credit 貸方   y?;&(Tcbt8  
credit note 收款通知單   Z_Hc":4i  
creditor 債權人   |I6\_K.=L  
crossed check 橫線支票   eVn]/.d  
current account 往來活期賬戶   Fep#Pw1  
current asset 流動資產   )mS Aog<  
current liability 流動負債   #1+1q{=Z<  
current profit and loss 本期損益   G)G5eXXX  
debit 借方   W/L~&.'  
debt 債務   Z-.`JkKd8  
debtor 債務人   ):3 1!IC  
deed 契據   8:TN,p  
deferred assets 遞延資產   `~
F=  
deferred liabilities 遞延負債   7NE"+EP\{2  
delivery 交貨   rgJKXl;@s  
delivery expense 送貨費   d@JjqE[  
delivery order 出貨單   jIaAx_  
demand draft 即期匯票   l`4hWs\I  
demand note 即期票據   Z`Rrv$M!  
demurrage charge 延期費   qlNK }  
deposit 存款   Gk g)\ 3  
deposit slip 存款單   tU.Y$ %4  
depreciation 折舊   F
I DV5Y/f  
direct cost 直接成本   &;DK^ta*P  
direct labour 直接人工   CI{? Kb  
director 董事   1/:WA:]1,  
discount 折扣   1Ue)&RW  
discount on purchase 進貨折扣   bj=kqO;*O  
   wsYvbI!