[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。   l[2 d{r  
1Ugyjjlz  
acceptance 承兌   4[S0~O{r  
account 賬戶   &tULSp@J  
accountant 會計員   ;gh#8JkI  
accounting 會計   D{](5?$`|  
accounting system 會計制度   jQKlJi2xu  
accounts payable 應付賬款   6PS #Zydb  
accounts receivable 應收賬款   tp3>aNj  
accumulated profits 累積利益   4)BPrWea1  
adjusting entry ?#123;整記錄   1D0 _k  
adjustment ?#123;整   h9McC3  
administration expense 管理費用   DiB~Ovh|  
advances 預付   EzDj,!!<w  
advertising expense 廣告費   Dm=Em-ST6  
agency 代理   &~u=vuX  
agent 代理人   %r<c>sFJN  
agreement 契約   o|s JTY  
allotments 分配數   y=H^U.  
allowance 津貼   wXc"Car)  
amalgamation 合併   #nE%.k|R~  
amortization 攤銷   0 gyg  
amortized cost 應攤成本   L WB"}#vt  
annuities 年金   1GnT^u y /  
applied cost 已分配成本   i4Y_5   
applied expense 已分配費用   FT1h\K|a  
applied manufacturing expense 己分配製造費用   u7=jtB   
apportioned charge 攤派費用   {QTrH-C  
appreciation 漲價   )V^J^1  
article of association 公司章程   &=sVq^d@qe  
assessment 課稅   H<M ggs-  
assets 資產   6 1=?(Iw  
attorney fee 律師費   qIwI
]ub~  
audit 審計   |kwkikGQS  
auditor 審計員   i>9/vwe  
average 平均數   k
F9T 9  
average cost 平均成本   @)8QxI^3[  
bad debt 壞賬   Tr1#=&N0  
balance 餘額   web=AQ5I4  
balance sheet 資產負債表   9})!~r;|  
bank account 銀行賬戶   zfE;)K^"  
bank balance 銀行結存   o0~+%&  
bank charge 銀行手續費   g8yWFqE!T  
bank deposit 銀行存款   8@)/a  
bank discount 銀行貼現   -R,[/7zj  
bank draft 銀行匯票   v hUn3|  
bank loan 銀行借款    H}NW?  
bank overdraft 銀行透支   A#W%ud4  
bankers acceptance 銀行承兌   @L%9NqE`O  
bankruptcy 破產   rO% |PRP  
bearer 持票人   r
l^_RI  
beneficiary 受益人   uc?QS~H&w  
bequest 遺產   td@
F%*  
bill 票據   ,.`";='o  
bill of exchange 匯票   '#SacJ\L7  
bill of lading 提單   ]@op  
bills discounted 貼現票據   {m9OgR5U  
bills payable 應付票據   Dg]ua5jk  
bills receivable 應收票據   K1Tq7/N  
board of directors 董事會   R/ 7G  
bonds 債券   oJK]oVX9i  
bonus 紅利   H&6
5X  
book value 賬面價值   Ga-AhP  
bookkeeper 簿記員   (=${@=!z  
bookkeeping 簿記   tw8@&8"  
branch office general ledger 支店往來賬戶   YMG{xGPtM  
broker 經紀人   /vFw5KUu  
brought down 接前   ^5biD9>M  
brought forward 接上頁   +XU*NAD,!  
budget 預算   i=%wZHc;  
by-product 副產品   )< ~1AL  
by-product sales 副產品銷售   >9D=PnHnD  
capital 股本   $|!VP'VI  
capital income 資本收益   y&\ J  
capital outlay 資本支出   @b2{'#9]}  
capital stock 股本   dL>0"UN}-  
capital stock certificate 股票   VrhG=CK  
carried down 移後   '$~9~90?Z  
carried forward 移下頁   lhAwTOn`Q  
cash 現金   >Qc0g(w  
cash account 現金賬戶   0fnd9`N!0  
cash in bank 存銀行現金   GLA,,i'i9  
cash on delivery 交貨收款   oUEpzv,J  
cash on hand 庫存現金    GmN} +(  
cash payment 現金支付   *5 FSq  
cash purchase 現購   w,]cFT  
cash sale 現沽   Jo A^9AYhR  
cashier 出?#123;員   5tR<aIf  
cashiers check 本票   #rzq9}9tB  
certificate of deposit 存款單折   E9{Gaa/{  
certificate of indebtedness 借據   7|3Z+#|T  
certified check 保付支票   \cvui^^n  
certified public accountant 會計師   Zi/l.=9n  
charges 費用   zbP
0!  
charge for remittances 匯水手續費   XU.ZYYZ=  
charter 營業執照   3a9Oj'd1M  
chartered accountant 會計師   aYe,5
dK>  
chattles 動產   \`r5tQr  
check 支票   kRnh20I  
che stub 支票存根   .@.,D % 7<  
closed account 己結清賬戶   <FmrYwt  
closing 結算   yowvq4e  
closing entries 結賬紀錄   UaCEh?D +Y  
closing stock 期末存貨   VB*$lxX  
closing the book 結賬   noa?p&Y1m  
columnar journal 多欄日記賬   Yd lXMddE  
combination 聯合   DqrS5!C  
commission 佣金   5)o-$1s A  
commodity 商品   It!% /Y5  
common stock 普通股   MuYr?1<q  
company 公司   Q4-d2I>0  
compensation 賠償   2|(J<H  
compound interest 複利   g^"",!J/  
consignee 承銷人   bAt%^pc=y  
consignment 寄銷   4p&q
H igG  
consignor 寄銷人   #ldNWwvRGj  
consolidated balance sheet 合併資產負債表   |4
pE"6A  
consolidated profit and loss account 合併損益表   wH~Q4)#=o  
consolidation 合併   ~\}%6W[2  
construction cost 營建成本   +"Ek? )?  
construction revenue 營建收入   &fq-U5zH  
contract 合同   c[?S}u|['  
control account 統制賬戶   /s uz>o\  
copyright 版權   j/wG0~<kz  
corporation 公司   x$I~y D  
cost 成本   -ZH]i}$  
cost accounting 成本會計   L{Epkay,{  
cost of labour 勞工成本   4VSIE"8e  
cost of production 生產成本   =El.uBz{  
cost of manufacture 製造成本   ,\4@Ao  
cost of sales 銷貨成本   il\#R%';5  
cost price 成本價格   &G5+bUF,  
credit 貸方   lQ!ukl)  
credit note 收款通知單   {;);E  
creditor 債權人   &6FRw0GX  
crossed check 橫線支票   dgE|*1/0  
current account 往來活期賬戶   )-#%  
current asset 流動資產   8Z:NT_Ss  
current liability 流動負債   Bg J;\NV  
current profit and loss 本期損益   Y(78qs1w  
debit 借方   soA>&b!?  
debt 債務   S%-L!V ,  
debtor 債務人   KnbT2  
deed 契據   fyYT#r  
deferred assets 遞延資產   ["Ep.7=SU  
deferred liabilities 遞延負債   <a2t"rc  
delivery 交貨   -o6K_R}R  
delivery expense 送貨費   ypwVzCUG  
delivery order 出貨單   .@JXV $Z  
demand draft 即期匯票   'g^;_=^G  
demand note 即期票據  
[zn `vT  
demurrage charge 延期費   
^4
x(a&  
deposit 存款   ,*?bET $  
deposit slip 存款單   8#2PJHl;  
depreciation 折舊   ZGSb&!Ke  
direct cost 直接成本   i>_V?OT#5  
direct labour 直接人工   GfD!Z3
 
director 董事   ko@I]
gi2  
discount 折扣   F=Z|Ji#  
discount on purchase 進貨折扣   Xgn^)+V:  
   \A*#a9"