[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。   P
iN^/#D  
)&j@={0  
acceptance 承兌   }<^QW't_Y  
account 賬戶   $`[TIyA9!  
accountant 會計員   x c]#8K  
accounting 會計   m5v I S  
accounting system 會計制度   0X:$ASocU  
accounts payable 應付賬款   [@_W-rA  
accounts receivable 應收賬款  
>hY.F/[  
accumulated profits 累積利益   1:!H`*DU&  
adjusting entry ?#123;整記錄   :gn&wi  
adjustment ?#123;整   66-tNy  
administration expense 管理費用   mKsJ[)#.  
advances 預付   :(iBLO<x  
advertising expense 廣告費   x~Dj2 F]  
agency 代理   ]\y]8v5(  
agent 代理人   1Qw_P('}  
agreement 契約   DTlId~Dy q  
allotments 分配數   d ehK#8  
allowance 津貼   nS](d2  
amalgamation 合併   ey6ujV7!  
amortization 攤銷   ~jzjJ&O&  
amortized cost 應攤成本   l
0U23i  
annuities 年金   <S041KF.{6  
applied cost 已分配成本   P RWb6  
applied expense 已分配費用   o6d x\  
applied manufacturing expense 己分配製造費用   T!8^R|!a6  
apportioned charge 攤派費用   An$2='=/  
appreciation 漲價   Z*q9vX  
article of association 公司章程   Vv45w#w;  
assessment 課稅   KWZhCS?[(  
assets 資產   ocFk#FW  
attorney fee 律師費   nuXL{tg6  
audit 審計   }Nsdk',}  
auditor 審計員   QYboX
~g~p  
average 平均數   b7Jxv7$e  
average cost 平均成本   v6s,lC5qR  
bad debt 壞賬   w
y|^=#k  
balance 餘額   w?8SQI,~X  
balance sheet 資產負債表   l2qvYNMw  
bank account 銀行賬戶   NS~;{d\  
bank balance 銀行結存   @kqxN\DE  
bank charge 銀行手續費   !:^q_q4  
bank deposit 銀行存款   t/\
 
bank discount 銀行貼現   H*'1bLzq  
bank draft 銀行匯票   N+=
|WeZ  
bank loan 銀行借款   Y @p<f5[c  
bank overdraft 銀行透支   Bchv1KF  
bankers acceptance 銀行承兌   ]xr0]  
bankruptcy 破產   D&"D[|@  
bearer 持票人   ujZ`T0  
beneficiary 受益人    ch8a  
bequest 遺產   A^>@6d $2  
bill 票據   G{3|d/;Bt  
bill of exchange 匯票   d_,5;M^k  
bill of lading 提單   Zd6ik&S   
bills discounted 貼現票據   ;:fW]5"R  
bills payable 應付票據   |QDoi[ *  
bills receivable 應收票據   5e/YEDP  
board of directors 董事會   G}fBd  
bonds 債券   <w{?b'/q  
bonus 紅利   YV<y-,Io  
book value 賬面價值   Lwr's'ao.  
bookkeeper 簿記員   #$I@V4O;#  
bookkeeping 簿記   j#1G?MF  
branch office general ledger 支店往來賬戶   a%T`c/C  
broker 經紀人   +?$J8Paf  
brought down 接前   m
dWA5p(
 
brought forward 接上頁   D%p*G5Bg3  
budget 預算   +;
?mg(:  
by-product 副產品   m&:&z7^p  
by-product sales 副產品銷售   L"qJZU  
capital 股本   1f`De`zXzr  
capital income 資本收益   Y~WdN<g  
capital outlay 資本支出   HIXAA?_eh=  
capital stock 股本   Vxh39eW  
capital stock certificate 股票   C\EIaLN<  
carried down 移後   >R+-mP!nj  
carried forward 移下頁   j uA@"SG  
cash 現金   ~U0%}Bbh  
cash account 現金賬戶   EtKq.<SJ  
cash in bank 存銀行現金   w+g29  
cash on delivery 交貨收款   h2 ROQKL"B  
cash on hand 庫存現金   jE\G_>  
cash payment 現金支付   fp)SZu_*  
cash purchase 現購   Mu
\V3`j  
cash sale 現沽   um.ZAS_kmc  
cashier 出?#123;員   rwRZGd *p  
cashiers check 本票   ;W,* B.~  
certificate of deposit 存款單折   u>*a@3$f  
certificate of indebtedness 借據   sbW+vc  
certified check 保付支票   r#sg5aS7O|  
certified public accountant 會計師   ^kKLi  
charges 費用   A2|Bbqd  
charge for remittances 匯水手續費   )A8#cY!<  
charter 營業執照   * Gg7(cnpw  
chartered accountant 會計師   Lce,]z\_  
chattles 動產   qyz%9 9  
check 支票   n-Iz!;q  
che stub 支票存根   _:r8UVAT.  
closed account 己結清賬戶   UP-eKK'z  
closing 結算   <=4$.2ym  
closing entries 結賬紀錄   1
bFZyD"  
closing stock 期末存貨   UPh O =G  
closing the book 結賬   ~H}Z;n ]H  
columnar journal 多欄日記賬   >w3C Ku<  
combination 聯合   h4hAzFQ.s  
commission 佣金   aTvyzr1  
commodity 商品   )Te\
6qM  
common stock 普通股   X-\$<DiJGv  
company 公司   + -<8^y  
compensation 賠償   \.i7(J]  
compound interest 複利   b~gq8,Fatb  
consignee 承銷人   +(+lbCW/  
consignment 寄銷   LJeq{Z  
consignor 寄銷人   [k7(t|Q{  
consolidated balance sheet 合併資產負債表   O*u   
consolidated profit and loss account 合併損益表   K*@?BE  
consolidation 合併   1)z'-dQ-5$  
construction cost 營建成本   YWIA(p8Qkk  
construction revenue 營建收入   v;(cJ,l  
contract 合同   PaTOlHr  
control account 統制賬戶    0~nX
7
 
copyright 版權   Zu x L2W  
corporation 公司   d n h qg3Y  
cost 成本   ?NoNg^Of  
cost accounting 成本會計   QbJ7$,4  
cost of labour 勞工成本   y
" =?l  
cost of production 生產成本   $<-a>~^Tp  
cost of manufacture 製造成本   MT{1/A;`)  
cost of sales 銷貨成本   ]3v)3Wp  
cost price 成本價格   AROHe  
credit 貸方   nAP*w6m0j  
credit note 收款通知單   Es[3Ppz  
creditor 債權人   D[>:az`  
crossed check 橫線支票   WL+EpNKSf  
current account 往來活期賬戶   !zK"y[V  
current asset 流動資產   z>!./z]p  
current liability 流動負債   }9ulHiR  
current profit and loss 本期損益   !!.@F;]W  
debit 借方   t]B`>SL3W  
debt 債務   ~B I`{/O=  
debtor 債務人   C^$E#|E9N  
deed 契據   YIN* '!N  
deferred assets 遞延資產   =ls+vH40&  
deferred liabilities 遞延負債   -c>3|bo  
delivery 交貨   6PsT])*>DE  
delivery expense 送貨費   $?ss5: S  
delivery order 出貨單   PS~_a  
demand draft 即期匯票   X!hzpg(`hR  
demand note 即期票據   &&;.7E  
demurrage charge 延期費   T$kuv`?  
deposit 存款   CV[9i  
deposit slip 存款單   gPn0-)<  
depreciation 折舊   +`flIG3RV  
direct cost 直接成本   zW`Hqt;  
direct labour 直接人工   =bp'5h8_  
director 董事   -']Idn6  
discount 折扣   PVi;h%>Y  
discount on purchase 進貨折扣   dsX"S;`v  
   'z91aNG]