[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。   ]ozZW:  
yH0BNz8V  
acceptance 承兌   {@c)!%2$  
account 賬戶   Eh&et0&=g  
accountant 會計員  
as?~N/}  
accounting 會計   :Ojsj_Z;;  
accounting system 會計制度   Oi=c 6n  
accounts payable 應付賬款   |i7j}i  
accounts receivable 應收賬款    fH/J8<  
accumulated profits 累積利益   9$pQ|e0t
J  
adjusting entry ?#123;整記錄   2. zx  
adjustment ?#123;整   CHqRCQR.  
administration expense 管理費用   CG(G){u&  
advances 預付   [80L|?, *  
advertising expense 廣告費   B~oc.sg  
agency 代理   { ke}W  
agent 代理人   yJJNr]oq  
agreement 契約   U!rhj&n  
allotments 分配數   Qyr^\a;k'  
allowance 津貼   `$*cW1  
amalgamation 合併   Q$NT>d6Q  
amortization 攤銷   A[F tPk{k  
amortized cost 應攤成本   <TL!iM  
annuities 年金   i,DnXgmz@  
applied cost 已分配成本   +p:#$R)MW  
applied expense 已分配費用   $s*\yam?|  
applied manufacturing expense 己分配製造費用   0T{Z'3^=  
apportioned charge 攤派費用   #G;0yB:76  
appreciation 漲價   [nO\Q3c|@$  
article of association 公司章程  
[4u.*oL&  
assessment 課稅   ([y2x.kd  
assets 資產   H]7MNY  
attorney fee 律師費   F|t3%dpj  
audit 審計   Bn 5]{Df  
auditor 審計員   gi|j! m  
average 平均數   zoUM<6q  
average cost 平均成本   #-wtNM%1#  
bad debt 壞賬   -hx' T6G%  
balance 餘額   Hp2ysU  
balance sheet 資產負債表   ?=X G#we  
bank account 銀行賬戶   p,hDZea  
bank balance 銀行結存   p_x@FA(  
bank charge 銀行手續費   DdY89R 6  
bank deposit 銀行存款   T(UPWsj  
bank discount 銀行貼現   |#p`mc%f~\  
bank draft 銀行匯票   {G:dhi  
bank loan 銀行借款   dD Qx[  
bank overdraft 銀行透支   HB}!Lf#*P  
bankers acceptance 銀行承兌   sOegR5?;  
bankruptcy 破產   BB&7VSgc-  
bearer 持票人   5E|y5|8fb  
beneficiary 受益人   afVl)2h  
bequest 遺產   +9MoKn=h  
bill 票據   oDtgBO<  
bill of exchange 匯票   ^X sIQz[q  
bill of lading 提單   tnv @`xBn  
bills discounted 貼現票據   -RisZ-n*  
bills payable 應付票據   ?U\@?@  
bills receivable 應收票據   v##k,R.d  
board of directors 董事會   VM 3~W  
bonds 債券   8reis1]2S  
bonus 紅利   \uT2)X( N  
book value 賬面價值   73b(A|kQ@  
bookkeeper 簿記員   F|,_k%QP  
bookkeeping 簿記   VI{!ZD]  
branch office general ledger 支店往來賬戶   |yqL0x0\l  
broker 經紀人   hG~TqH^}B  
brought down 接前   {tq.c9+!d  
brought forward 接上頁   8.9Z0  
budget 預算   \e89 >m  
by-product 副產品   #GTR}|Aga  
by-product sales 副產品銷售   1{TmK9U  
capital 股本   u0&QStI  
capital income 資本收益   `QpkD8  
capital outlay 資本支出   {h<V^r  
capital stock 股本   4CUzp.S`h  
capital stock certificate 股票   m &o6j>C  
carried down 移後   k[{h
$  
carried forward 移下頁   <OQn|zU\  
cash 現金   E}7@?o7u}  
cash account 現金賬戶   q%g!TFMg  
cash in bank 存銀行現金   :gD=F&V  
cash on delivery 交貨收款   p_^Jr*Mv  
cash on hand 庫存現金   M0
+xl+
c+  
cash payment 現金支付   ,".1![b  
cash purchase 現購  
k0@b"y*  
cash sale 現沽   4=BIYC"Lu  
cashier 出?#123;員   >(>,*zP<9  
cashiers check 本票   X+0+
}S  
certificate of deposit 存款單折   >iZ"#1ZL2O  
certificate of indebtedness 借據   |"j{!Ei  
certified check 保付支票   DZ-2Z@{PX  
certified public accountant 會計師   `%%/`Qpj;  
charges 費用   Owe"x2D\  
charge for remittances 匯水手續費   ,;&j*qFi  
charter 營業執照   9L2]PU v  
chartered accountant 會計師   sbeS9vE  
chattles 動產   mE|?0mRA %  
check 支票   J@CKgE  
che stub 支票存根   Nk#[~$Q-1  
closed account 己結清賬戶   ]0Y5 Z)3:z  
closing 結算  

ZGa;'  
closing entries 結賬紀錄   /A
T2<w  
closing stock 期末存貨   v(|Arm?  
closing the book 結賬   y.iA] Ikz  
columnar journal 多欄日記賬  
 S2;u!f  
combination 聯合   Q%_QT0H9Kz  
commission 佣金   f ye=8 r  
commodity 商品   ;hz;|\ko5  
common stock 普通股   ?M< q95pL  
company 公司   (uW$ch@2K  
compensation 賠償   q(Q$lRj/I-  
compound interest 複利   bfE4.YF  
consignee 承銷人   pXoD*o b  
consignment 寄銷   !_yW e  
consignor 寄銷人   qKSS 2f $  
consolidated balance sheet 合併資產負債表   [}mx4i  
consolidated profit and loss account 合併損益表   Lrrc&;  
consolidation 合併   /
/ k`X  
construction cost 營建成本   ro%Jg  
construction revenue 營建收入   fTq/9=Rq4  
contract 合同   n|p(Cb#G  
control account 統制賬戶   y
huzjn  
copyright 版權   v,[E*qMN  
corporation 公司   6rP?$mn2  
cost 成本   e+TSjm  
cost accounting 成本會計  
762c`aP_(  
cost of labour 勞工成本   "mtEjK5  
cost of production 生產成本   &1 BACKu  
cost of manufacture 製造成本   dv W2X  
cost of sales 銷貨成本   ^uV=|1<%  
cost price 成本價格   }wIF$v?M  
credit 貸方   K Y=$RO  
credit note 收款通知單   at 
)m*  
creditor 債權人   #n_gry!5  
crossed check 橫線支票   "9^OT  
current account 往來活期賬戶  
S/2lK*F  
current asset 流動資產   Qo5yfdR  
current liability 流動負債   A)5;ae  
current profit and loss 本期損益   !*\J4bJe  
debit 借方   _w.H]`C!X  
debt 債務   b_&KL_vo{|  
debtor 債務人   jap5FG+2  
deed 契據   >53Hqzm&  
deferred assets 遞延資產   o..iT:f;n  
deferred liabilities 遞延負債   y0R9[;b07  
delivery 交貨   9<|nJt  
delivery expense 送貨費   -T8'|"g  
delivery order 出貨單   `'vNHY  
demand draft 即期匯票   GzN /0:b  
demand note 即期票據   JYK
4/gJ  
demurrage charge 延期費   X t%y>'.  
deposit 存款   4}r.g0L  
deposit slip 存款單   g9.y`o}c  
depreciation 折舊   INRP@Cp1  
direct cost 直接成本   c!ul9Cw  
direct labour 直接人工   _, r6t  
director 董事   tt03gU`  
discount 折扣    84g8$~M  
discount on purchase 進貨折扣   X 2Zp@q(  
   r}4