[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。   x`IEU*z#  
n`&U~s8w  
acceptance 承兌   TSWM |#u':  
account 賬戶   GU8sO@S5 #  
accountant 會計員   f\>M'{cV  
accounting 會計   =;&yd';k  
accounting system 會計制度   f/Bp.YwL  
accounts payable 應付賬款   be^6i:  
accounts receivable 應收賬款   E6gI,f/p0X  
accumulated profits 累積利益   c[1oww  
adjusting entry ?#123;整記錄   zXxT%ZcCj  
adjustment ?#123;整   K8.!_ c  
administration expense 管理費用   Nf"r4%M<6  
advances 預付   <r`2)[7N  
advertising expense 廣告費   mh[75(  
agency 代理   tX %5BTv  
agent 代理人   $.r hRKs  
agreement 契約   ~-J]W-n  
allotments 分配數   &,
CiM0  
allowance 津貼   JU5C}%Q6  
amalgamation 合併   ,.1Psz^U  
amortization 攤銷   6U,O*WJ%e  
amortized cost 應攤成本   "z=SO1  
annuities 年金   6WJ)by  
applied cost 已分配成本   Z>Wg*sZy)  
applied expense 已分配費用   7.#F,Ue_0T  
applied manufacturing expense 己分配製造費用   ,+{LYF  
apportioned charge 攤派費用   V<uR>TD(  
appreciation 漲價   T7u%^xm  
article of association 公司章程   y6,/:qm  
assessment 課稅   W_8wed:b  
assets 資產   \EtQ5T*u  
attorney fee 律師費   emPM4iG?!  
audit 審計   474SMx$  
auditor 審計員    %)I{%~u0  
average 平均數   s<eb;Z2D  
average cost 平均成本   {Um)15K  
bad debt 壞賬   Vq?p|wy  
balance 餘額   ?fjuh}Q5h  
balance sheet 資產負債表  
j<@lX^  
bank account 銀行賬戶   v,{yU\)  
bank balance 銀行結存   &Ao+X=qw  
bank charge 銀行手續費   h+&OQ%e=8  
bank deposit 銀行存款    &NK,VB;  
bank discount 銀行貼現   g8xQ|px  
bank draft 銀行匯票   lP@Ki5  
bank loan 銀行借款   X_|J@5b7  
bank overdraft 銀行透支   $79=lEn,  
bankers acceptance 銀行承兌   HxK80
mJ  
bankruptcy 破產   i/ )am9  
bearer 持票人   SY^t} A7:/  
beneficiary 受益人   0ANZAX5  
bequest 遺產   A '5,LfTu  
bill 票據   E5xzy/ZQ  
bill of exchange 匯票   _EMwm&!  
bill of lading 提單   ve/<=IR Zo  
bills discounted 貼現票據   uPG4V2  
bills payable 應付票據   NzSoqh{R  
bills receivable 應收票據   #( jw!d&  
board of directors 董事會   s,=i_gyPQ  
bonds 債券   G]i/ nB  
bonus 紅利   K3;nY}\>  
book value 賬面價值   tEKmy7'#  
bookkeeper 簿記員   +hT:2TXn  
bookkeeping 簿記   M#VE]J  
branch office general ledger 支店往來賬戶   ,Pjew%  
broker 經紀人   X+S9{X#Cm  
brought down 接前   _:C9{aEZb  
brought forward 接上頁   T DNQu
_E  
budget 預算   0#&5.Gr)  
by-product 副產品   K4;'/cS  
by-product sales 副產品銷售   s4S
G[w!d  
capital 股本   -~ Mb  
capital income 資本收益   D+z?wuXk  
capital outlay 資本支出   %i-c0|,T4  
capital stock 股本   GlT7b/JCG  
capital stock certificate 股票   2.zsCu4lj.  
carried down 移後   )3w@]5j  
carried forward 移下頁   I`LuRlw  
cash 現金   "a"]o  
cash account 現金賬戶   h`k"A7M  
cash in bank 存銀行現金   tj4VWJK  
cash on delivery 交貨收款   JS
W}*HR  
cash on hand 庫存現金   O0No'LVu  
cash payment 現金支付   3]UUG  
cash purchase 現購   ^!
z[t\$  
cash sale 現沽   }J1tdko#  
cashier 出?#123;員   5nO% Ke=  
cashiers check 本票   R_7 d@FQ1  
certificate of deposit 存款單折   ?zVL;gVWA  
certificate of indebtedness 借據   xAe~]k_D  
certified check 保付支票   ?)X,0P'  
certified public accountant 會計師   3G~@H>j  
charges 費用   $UCAhG$  
charge for remittances 匯水手續費   TGe;HZ  
charter 營業執照   xA$ns
Z]  
chartered accountant 會計師   Q|L9gz[?  
chattles 動產   Dzs[GAQ]  
check 支票   &2zq
%((r  
che stub 支票存根   uYil ?H{kH  
closed account 己結清賬戶   p2udm!)J  
closing 結算   }S$@ Ez6  
closing entries 結賬紀錄   S.q] .a  
closing stock 期末存貨   AN SFdc  
closing the book 結賬   i35=Y~P-  
columnar journal 多欄日記賬   H& Ca
`B  
combination 聯合   ugx%_x6  
commission 佣金   {0^&SI"5`E  
commodity 商品   3?P
n6J{O  
common stock 普通股   EEZ
w_ 1  
company 公司   sWblFvHqrU  
compensation 賠償   sZm$|T0  
compound interest 複利   lB
FMwJU)  
consignee 承銷人   R&';Oro  
consignment 寄銷   %\r!7@Q  
consignor 寄銷人   G\Ro}5TO  
consolidated balance sheet 合併資產負債表   <_Q:'cx'  
consolidated profit and loss account 合併損益表   V6#K2  
consolidation 合併   e=;AfK  
construction cost 營建成本   q)vplV1A  
construction revenue 營建收入   Nn"+w|v[ev  
contract 合同   K/=_b<  
control account 統制賬戶   )}'U`'q  
copyright 版權   *`
Yv.=cd  
corporation 公司   /'DsB%7g  
cost 成本   e|D;OM  
cost accounting 成本會計   %ck]S!}6  
cost of labour 勞工成本   ' dx1x6  
cost of production 生產成本   m[@Vf9  
cost of manufacture 製造成本   njnDW~Snb  
cost of sales 銷貨成本   r~nsN*t  
cost price 成本價格   vp cr PVA^  
credit 貸方   0}xFD6{X  
credit note 收款通知單   @b~fIW_3>  
creditor 債權人  
#\ n8M  
crossed check 橫線支票   z)=+ F]  
current account 往來活期賬戶   <rL/B k  
current asset 流動資產   AT)a :i  
current liability 流動負債   g{9+O7q  
current profit and loss 本期損益   3^~KB'RZ  
debit 借方   Io|Aj  
debt 債務   qTo-pAG`  
debtor 債務人   4[-*~C|W5  
deed 契據   pOkLb #  
deferred assets 遞延資產   yxq}QSb \3  
deferred liabilities 遞延負債   Ze3X$%kWi  
delivery 交貨   t 6^l`6:p  
delivery expense 送貨費   u@% r  
delivery order 出貨單   5W@jfh)  
demand draft 即期匯票   aCxE5
$~$  
demand note 即期票據   ?k|H3;\  
demurrage charge 延期費   la?Wnw  
deposit 存款   rf%7b8[v  
deposit slip 存款單   Yl$
SW;@  
depreciation 折舊   eDZ8w  
direct cost 直接成本   V$rlA'+1v  
direct labour 直接人工   3#45m+D  
director 董事   TSsKfexQ  
discount 折扣   AkT<2H |4  
discount on purchase 進貨折扣   d'Axum@  
   !'*c
s g