[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。   yDe#,|-p  
=.8fES  
acceptance 承兌   xPorlX)zW  
account 賬戶   -DE?L,9X9  
accountant 會計員   GilmJ2<  
accounting 會計   -)$5[jM]  
accounting system 會計制度   ^*_|26  
accounts payable 應付賬款   p2uZ*sY(D  
accounts receivable 應收賬款   gP:H_nVh  
accumulated profits 累積利益   m}o4Vr;"  
adjusting entry ?#123;整記錄   KBy*QA  
adjustment ?#123;整   [mA\,ny9  
administration expense 管理費用   fFJu]  
advances 預付   [X\~J &kD  
advertising expense 廣告費   hYE UiQ  
agency 代理   M5T4{^i  
agent 代理人   db0]D\  
agreement 契約   v
Z/Bzy@|  
allotments 分配數   aXRf6:\%  
allowance 津貼   bz\-%$^k  
amalgamation 合併   *_CzCl^   
amortization 攤銷   acdF5ch@  
amortized cost 應攤成本   o-r00H|  
annuities 年金   |%c"A
vc  
applied cost 已分配成本   t p<wMrq<  
applied expense 已分配費用   GLE"[!s]f  
applied manufacturing expense 己分配製造費用   F%^)oQT+c  
apportioned charge 攤派費用    B4 +A  
appreciation 漲價   k*uLjU  
article of association 公司章程   }>< v7  
assessment 課稅   :~%{  
assets 資產   0mi$_Ld+  
attorney fee 律師費   {bD:OF  
audit 審計    mB<*we  
auditor 審計員   (hFyp}jkk  
average 平均數   M sQ>eSk
 
average cost 平均成本   :D oE_  
bad debt 壞賬   rs+ ["h  
balance 餘額   ~"}o^#@DwJ  
balance sheet 資產負債表   c-q=Ct  
bank account 銀行賬戶   e]q(fPK  
bank balance 銀行結存   ^q)AO?_  
bank charge 銀行手續費   u;3wg `e  
bank deposit 銀行存款   &^1{x`Qo=  
bank discount 銀行貼現   $ fFh4O4  
bank draft 銀行匯票   |cIv&\ x  
bank loan 銀行借款   } za"rU  
bank overdraft 銀行透支   9U]j@*QN  
bankers acceptance 銀行承兌   lXOT>$qR<  
bankruptcy 破產   UNJAfr P  
bearer 持票人   ZYo?b"6A  
beneficiary 受益人   pUD(5v*0R  
bequest 遺產   ?{rpzrc!*  
bill 票據   3+oGR5gIN  
bill of exchange 匯票   ;<N%D=;}@  
bill of lading 提單   jU0E=;1  
bills discounted 貼現票據   dBNx2T}_0  
bills payable 應付票據   S\R5SRE  
bills receivable 應收票據   cT(=pMt8>  
board of directors 董事會   w:c9Z=KX  
bonds 債券    ckdXla  
bonus 紅利   z[+S
b;  
book value 賬面價值   Nn='9s9F?}  
bookkeeper 簿記員   W@FSQ8b>$m  
bookkeeping 簿記   X<mlaXwrA  
branch office general ledger 支店往來賬戶   x
".!&5  
broker 經紀人   HvLx  
brought down 接前   vtF|:
*h  
brought forward 接上頁   }BI|M_q.1~  
budget 預算    *"Uf|  
by-product 副產品   B!1Bg9D  
by-product sales 副產品銷售   Kn,td:(  
capital 股本   ;DXg  
capital income 資本收益   )18C(V-x  
capital outlay 資本支出   6<mlx'  
capital stock 股本   vo>i36  
capital stock certificate 股票   X+kgx!u'y  
carried down 移後   Wn-'iD+9<  
carried forward 移下頁   ,)M/mG?,  
cash 現金   bYBEh n  
cash account 現金賬戶   (z 9M  
cash in bank 存銀行現金   yS1i$[JV  
cash on delivery 交貨收款   W5,&*mo  
cash on hand 庫存現金   $8WWN} OC  
cash payment 現金支付   [,56o Md~  
cash purchase 現購   %U6A"?To  
cash sale 現沽  
 )fQ1U  
cashier 出?#123;員   JA~q}C7A7o  
cashiers check 本票   -car>hQq  
certificate of deposit 存款單折   K.Tob,5`  
certificate of indebtedness 借據   B *%ey?  
certified check 保付支票  
c 8LMvL  
certified public accountant 會計師   >Og|*g  
charges 費用   o3JSh=  
charge for remittances 匯水手續費   lokKjs  
charter 營業執照   U^8S@#1Q  
chartered accountant 會計師   H3LuRGe&2  
chattles 動產   |u]IOw&1  
check 支票   *vzEfmN:d  
che stub 支票存根   \,ne7G21j  
closed account 己結清賬戶   b/?)_pg  
closing 結算   Y_)xytJ$  
closing entries 結賬紀錄   foUB/&Ee  
closing stock 期末存貨   055C1RV%  
closing the book 結賬   .$fSWlM;  
columnar journal 多欄日記賬   +o?;7  
combination 聯合   ow{J;vFy\  
commission 佣金   +ZOK
fX  
commodity 商品   ,b4o
V  
common stock 普通股   C5g9Gg  
company 公司   BbiyyRa  
compensation 賠償   |DYgc$2pN  
compound interest 複利   U"=Lzo.0  
consignee 承銷人   0S96x}]J B  
consignment 寄銷   sI.p( -KQ  
consignor 寄銷人   mLx=Zes:.  
consolidated balance sheet 合併資產負債表   Q5lt[2Zyzd  
consolidated profit and loss account 合併損益表   3CH>!QOA  
consolidation 合併   zf>*\pZE  
construction cost 營建成本   (D:-p:q.  
construction revenue 營建收入   i+F*vTM2,  
contract 合同   P=PeWX*L<Z  
control account 統制賬戶   ?)T@qn+  
copyright 版權   ..zX  
corporation 公司   l(W?]{C[%  
cost 成本   *d`KD64  
cost accounting 成本會計   D5!#c-Y-  
cost of labour 勞工成本   5mS/,fs@  
cost of production 生產成本   4/%Y@Z5
 
cost of manufacture 製造成本   *?\u5O(  
cost of sales 銷貨成本   ex BLj *]  
cost price 成本價格   a?yU;IKJ  
credit 貸方   #^BttI  
credit note 收款通知單   5KP\#Y  
creditor 債權人   XhA tf@n  
crossed check 橫線支票   Npi)R)  
current account 往來活期賬戶   M4D  @G  
current asset 流動資產   '4_c;](W  
current liability 流動負債   p8 Ao{  
current profit and loss 本期損益   iCLH  
debit 借方   &Q#*Nnb3  
debt 債務   684|Uuf7  
debtor 債務人   plp-[eKcD  
deed 契據   684d&\(s  
deferred assets 遞延資產   *{P/3
yH  
deferred liabilities 遞延負債   o2'Wu:Y"  
delivery 交貨   Eh)V
T{vp  
delivery expense 送貨費   bLSc=f&  
delivery order 出貨單   jijwHL  
demand draft 即期匯票   K8Q3~bMf  
demand note 即期票據   t0GJ$])  
demurrage charge 延期費   Oet+$ b  
deposit 存款   Xhq6l3M  
deposit slip 存款單   ([ -i5  
depreciation 折舊   )P>/g*  
direct cost 直接成本   \A,zwdt P  
direct labour 直接人工   G|
[{\  
director 董事   $wi4cHh  
discount 折扣   rwVp}H G  
discount on purchase 進貨折扣   jCXBp>9$M  
   DIw_"$'At