[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。   `oMeR]~  
H{f_:z{{  
acceptance 承兌   ~t:b<'/  
account 賬戶   <nvWC/LU  
accountant 會計員   X?6h>%) k  
accounting 會計   y^AA#kk  
accounting system 會計制度   Ib2@Wi   
accounts payable 應付賬款   3\KII9  
accounts receivable 應收賬款   (J*w./  
accumulated profits 累積利益   \u]CD}/  
adjusting entry ?#123;整記錄   t%U[\\ic  
adjustment ?#123;整   ;-?ZI$  
administration expense 管理費用   DVhTb  
advances 預付   ?nZ <?  
advertising expense 廣告費   O^}v/}d  
agency 代理   pIu H*4Vz  
agent 代理人   5b#6 Y
 
agreement 契約   V./w06;0  
allotments 分配數   kP)o=\|W{z  
allowance 津貼   Z) Xs;7  
amalgamation 合併   8'lhp2#h  
amortization 攤銷   ]VWfdG  
amortized cost 應攤成本   ^Q=y^fx1  
annuities 年金   "rGOw'!q>  
applied cost 已分配成本   #Q3PzDfj  
applied expense 已分配費用   #tZf>zrs  
applied manufacturing expense 己分配製造費用   ,%h!%nz!  
apportioned charge 攤派費用   ?4ILl>*  
appreciation 漲價   ,Us2UEWNv  
article of association 公司章程   cIr1"5POXK  
assessment 課稅   S7kT3zB  
assets 資產   bV`C;RPn  
attorney fee 律師費   b%;59^4AjD  
audit 審計   *kQCW#y0  
auditor 審計員   DA
nb.0  
average 平均數   |.C    
average cost 平均成本   s$ Zq/l$1x  
bad debt 壞賬   Iz)hz9k  
balance 餘額   HB7(  
balance sheet 資產負債表   ;:Z=%R$wJ  
bank account 銀行賬戶   <{/;1Dru  
bank balance 銀行結存   @%<?GNSO  
bank charge 銀行手續費   l
mQ6X  
bank deposit 銀行存款   _~[?>cF%  
bank discount 銀行貼現   oM<!I0"gC+  
bank draft 銀行匯票   Q)S>VDLA  
bank loan 銀行借款   /u)Rppu  
bank overdraft 銀行透支   u: k:C  
bankers acceptance 銀行承兌   kwHqv
O!G  
bankruptcy 破產   7B(bH8  
bearer 持票人   `\jTpDV_W  
beneficiary 受益人   &|N%#pYS  
bequest 遺產   @ EmGexLPM  
bill 票據   [8@kxCq  
bill of exchange 匯票   Ud#X@xK<h  
bill of lading 提單   8PBU~mr  
bills discounted 貼現票據   xP/OsaxN  
bills payable 應付票據   5r4gmy>  
bills receivable 應收票據   PXosFz~  
board of directors 董事會   vJRnBq+y  
bonds 債券   $(gGoL<  
bonus 紅利   A)hhnb0o  
book value 賬面價值   ~XUOWY75  
bookkeeper 簿記員   .G}k/`a  
bookkeeping 簿記   't(}Rq@  
branch office general ledger 支店往來賬戶   pp~3@_)b  
broker 經紀人   v**z$5x9  
brought down 接前   W|d pFh`  
brought forward 接上頁   a}KK{Vqo`  
budget 預算   cJ(BiL-uF  
by-product 副產品   R-pH Quu3  
by-product sales 副產品銷售   '@TI48 J+  
capital 股本   [?chK^8  
capital income 資本收益   P8wy*JvT  
capital outlay 資本支出   r<*O  
capital stock 股本   'y9*
uT~  
capital stock certificate 股票   ;1W6"3t-Y  
carried down 移後   3ai (x1%  
carried forward 移下頁   TMJ9~"IO  
cash 現金   Z
XsYn  
cash account 現金賬戶   p jKt:R}  
cash in bank 存銀行現金   <% z@  
cash on delivery 交貨收款   Di*]ab  
cash on hand 庫存現金   e?V,fzg  
cash payment 現金支付   9Ct_$.Q.  
cash purchase 現購  
HU &)  
cash sale 現沽   {-@~Q.&}v  
cashier 出?#123;員   /_V'DJV  
cashiers check 本票   &%^K,Q"  
certificate of deposit 存款單折   AnNPTi  
certificate of indebtedness 借據   XRa(sXA3  
certified check 保付支票   {A|bBg1!  
certified public accountant 會計師   $$JIBf8  
charges 費用   -(*nSD9  
charge for remittances 匯水手續費   L[9OVD  
charter 營業執照   1S W4Y  
chartered accountant 會計師   }YQ:6I  
chattles 動產   {o
dA[H  
check 支票   bV@7mmz:X+  
che stub 支票存根   McjS)4j&.  
closed account 己結清賬戶   J O2xT#V  
closing 結算   Is13 :  
closing entries 結賬紀錄   8xgJSk  
closing stock 期末存貨   =3*Jj`AV  
closing the book 結賬   IX9K.f  
columnar journal 多欄日記賬   4O!E|/`wO  
combination 聯合   !k,<|8(0  
commission 佣金   :N

uR>~  
commodity 商品   XaW4C-D&  
common stock 普通股   :zlpfm2  
company 公司   cw;co@!$  
compensation 賠償   Y0@yD#,0~  
compound interest 複利   i\Yl  
consignee 承銷人   ivfXat-  
consignment 寄銷   >uTPjR[  
consignor 寄銷人   XA1f' Kk  
consolidated balance sheet 合併資產負債表   HA!t$[_Ve  
consolidated profit and loss account 合併損益表   SK+@HnKd  
consolidation 合併   e_/x&a(i8  
construction cost 營建成本   ?E<c[*F05  
construction revenue 營建收入   WfG(JJ  
contract 合同   Vclr2]eV4O  
control account 統制賬戶   R&#tSL  
copyright 版權  
nUc;/  
corporation 公司   \ZSTKi?  
cost 成本   Vl<9=f7[  
cost accounting 成本會計   5Z{_m;I.  
cost of labour 勞工成本   R"+wih  
cost of production 生產成本   =&Xdm(  
cost of manufacture 製造成本   E-fr}R}  
cost of sales 銷貨成本   ~*}$>@f{[X  
cost price 成本價格   tPU-1by$  
credit 貸方   5
y   
credit note 收款通知單   QU T"z'  
creditor 債權人   \dcdw*v@  
crossed check 橫線支票   ;W{b $k@g  
current account 往來活期賬戶   SfW}"#L>5  
current asset 流動資產   #Fs|f3-@  
current liability 流動負債   /r^[a,Q#x  
current profit and loss 本期損益   3qi_]*dD  
debit 借方   J02^i5l  
debt 債務   ^Kqf~yS%  
debtor 債務人   b5pMq$UVL  
deed 契據   y+U83a[L*  
deferred assets 遞延資產   #`ls)-`7  
deferred liabilities 遞延負債   3b!,D  
delivery 交貨   M2@;RZ(|  
delivery expense 送貨費   +=eR%|!@  
delivery order 出貨單   zizk7<?L.  
demand draft 即期匯票   .Evy_o\^  
demand note 即期票據   CPviR<ms_  
demurrage charge 延期費   Z\? E3j  
deposit 存款   ;YyXT"6/p  
deposit slip 存款單   -M4p\6)Ge  
depreciation 折舊   VWi2(@R^  
direct cost 直接成本   %=Tr^{i  
direct labour 直接人工   *(QH{!-$s  
director 董事   uzBz}<M=  
discount 折扣   por/^=e{Y  
discount on purchase 進貨折扣   kl}Xmw{tJ  
   {]kaJ{U>