[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。   aM1WC 'c&)  
#y7MB6-  
acceptance 承兌   ewN|"> WXQ  
account 賬戶   EXj
R&"R  
accountant 會計員   m*HUT 
V  
accounting 會計   YU0pWM  
accounting system 會計制度   ## vP(M$  
accounts payable 應付賬款   ) ?kbHm  
accounts receivable 應收賬款   /6[vF)&  
accumulated profits 累積利益   YGM7?o  
adjusting entry ?#123;整記錄   ZVJ6 {DS/  
adjustment ?#123;整   #Dgu

V  
administration expense 管理費用   ;C
cp1a~+  
advances 預付   g#l!b%$  
advertising expense 廣告費   }j1;0kb?  
agency 代理   
CE  
agent 代理人   Gdx%#@/  
agreement 契約   {yT<22Fl  
allotments 分配數  
pX3El$p  
allowance 津貼   y c<%f  
amalgamation 合併   h82y9($cZ  
amortization 攤銷   rk&oKd_&i  
amortized cost 應攤成本   !@Vj&>mH$  
annuities 年金   ASMItT  
applied cost 已分配成本   X"g,QqDD  
applied expense 已分配費用   rO#$SW$YW  
applied manufacturing expense 己分配製造費用   &1=,?s]&  
apportioned charge 攤派費用   @q]!C5  
appreciation 漲價   *kF
/yN  
article of association 公司章程   ,g?M[(wtc  
assessment 課稅  
Vu~fF@ |  
assets 資產   +JD^5J,-NJ  
attorney fee 律師費   s/E9$ *0  
audit 審計   ;YQ6X>
 
auditor 審計員   "FGgem%9  
average 平均數   RN1KM  
average cost 平均成本   5HL>2 e[  
bad debt 壞賬   d3T7$'l$  
balance 餘額   ;9=4]YZt  
balance sheet 資產負債表   P??pWzb6HH  
bank account 銀行賬戶   "].TKF#yg  
bank balance 銀行結存   Kb5}M/8  
bank charge 銀行手續費   w8>bct3@  
bank deposit 銀行存款   6~s{HI!  
bank discount 銀行貼現   4T&Jlu?:  
bank draft 銀行匯票   UQ^ )t ]  
bank loan 銀行借款   p"cY/2w:j  
bank overdraft 銀行透支   ji,`?  
bankers acceptance 銀行承兌   D,-L!P  
bankruptcy 破產   G8^b9xoA+.  
bearer 持票人   P:XX8&#  
beneficiary 受益人   pAN$ c"  
bequest 遺產   c No)LF  
bill 票據   cx)x="c  
bill of exchange 匯票   G
Wj !n  
bill of lading 提單   u6\W"LW  
bills discounted 貼現票據   aM8z_j!!u  
bills payable 應付票據   ;4oKF7]  
bills receivable 應收票據   waV4~BdL  
board of directors 董事會   )In;nc  
bonds 債券   )5 ;|mV  
bonus 紅利   i~HS"n  
book value 賬面價值   7#T@CKdUd  
bookkeeper 簿記員   V+*1
?5w  
bookkeeping 簿記   Uf[Gs/!NV  
branch office general ledger 支店往來賬戶   9x8Ai  
broker 經紀人   GCcSI;w  
brought down 接前   @ eP[*Q  
brought forward 接上頁   iqXsDgkr  
budget 預算   63i&e/pv  
by-product 副產品   Xd~lifF  
by-product sales 副產品銷售   aMJ9U)wnK  
capital 股本   1b!
5h  
capital income 資本收益  
z fml^N  
capital outlay 資本支出   /dVcNo3"  
capital stock 股本   DB] ]6  
capital stock certificate 股票   N9f;X{  
carried down 移後   Y:'c<k  
carried forward 移下頁   &gm/@_  
cash 現金   3e^'mT  
cash account 現金賬戶   ue}lAW{q  
cash in bank 存銀行現金   (W`=`]!  
cash on delivery 交貨收款   D4GXZX8K  
cash on hand 庫存現金   'BEM:1)  
cash payment 現金支付   (]<G) +*  
cash purchase 現購   :OY7y`hRG  
cash sale 現沽   QlxlT$o}  
cashier 出?#123;員   y {Mh ?H  
cashiers check 本票   `&/zOM
p  
certificate of deposit 存款單折   P$;_YLr  
certificate of indebtedness 借據   GwlAEhP  
certified check 保付支票   TUd=qnu  
certified public accountant 會計師   H*dQTy,  
charges 費用   +)d7SWO6]!  
charge for remittances 匯水手續費   ]p~,C*UH0  
charter 營業執照   *:,7 A9LY  
chartered accountant 會計師   Hn(L0#Oqy  
chattles 動產   <.6$zcW  
check 支票   y `w5u.'  
che stub 支票存根   V6 ,59
  
closed account 己結清賬戶   s^AZ)k~J(  
closing 結算   gMZ?MG  
closing entries 結賬紀錄   8c'E  
closing stock 期末存貨   YPav5<{a  
closing the book 結賬   We#O'm  
columnar journal 多欄日記賬   v~HfA)#JK  
combination 聯合   5fa_L'L#  
commission 佣金   t)~v5vr  
commodity 商品   [kq+a]q  
common stock 普通股   NvlG@^&S  
company 公司   * Y Y:JLe  
compensation 賠償   V?Zvu9b&  
compound interest 複利   }vdhk0  
consignee 承銷人   *gzX=*;x+?  
consignment 寄銷   +EgQj*F*  
consignor 寄銷人   -T-h~5  
consolidated balance sheet 合併資產負債表   f_Q_qckB%x  
consolidated profit and loss account 合併損益表   ^?tF'l`
 
consolidation 合併   hu qQ0  
construction cost 營建成本   <)(STo  
construction revenue 營建收入   eJ!a8
 
contract 合同   r@(hRl1k'  
control account 統制賬戶   R|AGN*.  
copyright 版權   l*yJU3PW  
corporation 公司   -xf=dzm)  
cost 成本   ~3z10IG  
cost accounting 成本會計   N8l(m5Kk,k  
cost of labour 勞工成本   Jk7[}Jc$  
cost of production 生產成本   Eyu?T  
cost of manufacture 製造成本   "I]% aK0  
cost of sales 銷貨成本   Hv1d4U"qM  
cost price 成本價格   }3!.e  
credit 貸方   asI :J/%+2  
credit note 收款通知單   iwfv t^  
creditor 債權人   2$? )
VXtw  
crossed check 橫線支票  
Ip4SdbU  
current account 往來活期賬戶   .HG0%Vp  
current asset 流動資產   5X-cDY*|  
current liability 流動負債   I Xf@YV  
current profit and loss 本期損益   NLC}XL  
debit 借方   l+Tw#2s$  
debt 債務   &`63"^y  
debtor 債務人   i5*sG^<$H  
deed 契據   @&2bLJJ+  
deferred assets 遞延資產   z>hG '  
deferred liabilities 遞延負債   uU>Bun  
delivery 交貨   ([ xYOxcp5  
delivery expense 送貨費   O.*,e  
delivery order 出貨單   h
C8'6h  
demand draft 即期匯票   7@rrAs-"Z  
demand note 即期票據   OY6lt.t  
demurrage charge 延期費   TP oP%Yj"  
deposit 存款   W!z=AL{  
deposit slip 存款單   l23 #"gGb  
depreciation 折舊   o$YL\ <qp  
direct cost 直接成本   A=|&N%lP'  
direct labour 直接人工   jQ_j#_Vle  
director 董事   ,y?0Iwf  
discount 折扣   dM7-,9Vc  
discount on purchase 進貨折扣   ( _E<?  
   'LR5s[$j