[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。   7|
_2@4-W6  
.j>MsQP#\C  
acceptance 承兌   |B'4wF>  
account 賬戶   y7rT[f/J  
accountant 會計員   :)T*:51{#  
accounting 會計   6-g>(g  
accounting system 會計制度   T{-gbo`Yji  
accounts payable 應付賬款   7fSNF7/+  
accounts receivable 應收賬款   mI:^lp  
accumulated profits 累積利益   ab.B?bx  
adjusting entry ?#123;整記錄   9HlWoHuC  
adjustment ?#123;整   Tow!5VAM  
administration expense 管理費用   hn/yX|4c(  
advances 預付   oe3=QE  
advertising expense 廣告費   ]w$cqUhM  
agency 代理    ylS
6D  
agent 代理人   Q"c/]Sk)  
agreement 契約   x'OP0],#  
allotments 分配數   .c@Y?..+  
allowance 津貼   ;4GGXT++L  
amalgamation 合併   T/ eX7p1  
amortization 攤銷   vifw
FPe  
amortized cost 應攤成本   )54a' Hp  
annuities 年金   Br42Qo2"T>  
applied cost 已分配成本   ]l+<-  
applied expense 已分配費用   ._<, Eodv  
applied manufacturing expense 己分配製造費用   sX3qrRY  
apportioned charge 攤派費用   ue@W@pj  
appreciation 漲價   ?UOaqcL  
article of association 公司章程   @#-\BQ;  
assessment 課稅   T\=#y  
assets 資產   ;volBfv  
attorney fee 律師費   Iu5 9W>  
audit 審計   ~3Zz.!F  
auditor 審計員   [F;\NJp6?^  
average 平均數   4i}nk T  
average cost 平均成本   g>w {{G  
bad debt 壞賬   Y|J=72!]  
balance 餘額   W\5 -Yg(@  
balance sheet 資產負債表   v&d'ABeT  
bank account 銀行賬戶   #a2Z.a<V  
bank balance 銀行結存   >}2 ,2  
bank charge 銀行手續費   1;i|GXY:h  
bank deposit 銀行存款   B4*y-Q.*  
bank discount 銀行貼現   j{2 0  
bank draft 銀行匯票   zxH<~2
 
bank loan 銀行借款   4sRg+mMI  
bank overdraft 銀行透支   6K<o0=,jm2  
bankers acceptance 銀行承兌   oOAkwc%)b  
bankruptcy 破產   bmi",UZ:F  
bearer 持票人   S#HeOPRL  
beneficiary 受益人   7 b(  
bequest 遺產   )C{20_  
bill 票據   I&gd"F _v}  
bill of exchange 匯票   hx8pg,X  
bill of lading 提單   , /jHhKW  
bills discounted 貼現票據   ja/wI'J<  
bills payable 應付票據   &5bIM>)v  
bills receivable 應收票據   [wiB1{/Ls.  
board of directors 董事會   [Ob'E!;<  
bonds 債券   Li0+%ijM  
bonus 紅利   <sM_zoprc  
book value 賬面價值   _*8 6  
bookkeeper 簿記員   Qy}pn=#Q  
bookkeeping 簿記   .3XiL=^~Qp  
branch office general ledger 支店往來賬戶   r$'.$k\  
broker 經紀人   ,O:p`"3`0=  
brought down 接前   j!oX\Y-:&  
brought forward 接上頁   S')
DAx  
budget 預算   A:
2CP&*  
by-product 副產品   {Oq8A.daJ  
by-product sales 副產品銷售   -"a(<JC^NI  
capital 股本   IMMsOl  
capital income 資本收益   Iw)m9h  
capital outlay 資本支出   A-_M=\  
capital stock 股本   XeY[ ;} 9  
capital stock certificate 股票   `d4xX@  
carried down 移後   {hN<Ot  
carried forward 移下頁   &y|PseH"  
cash 現金   &DHIYj1 i  
cash account 現金賬戶   &m[}%e%~0  
cash in bank 存銀行現金   <1m`  
cash on delivery 交貨收款   zSk`Ou8M  
cash on hand 庫存現金   *B{
]  
cash payment 現金支付   ;mz#$"(  
cash purchase 現購   hNkv lk'Ui  
cash sale 現沽   -)Vy)hD,  
cashier 出?#123;員   D+! S\~u  
cashiers check 本票   =OV5DmVmQ  
certificate of deposit 存款單折   >"b\$",~6  
certificate of indebtedness 借據   V?)V2>]  
certified check 保付支票   w^ofH-R/  
certified public accountant 會計師   V>Xg\9B_  
charges 費用   =3SJl1w1  
charge for remittances 匯水手續費   J|be'V#]1  
charter 營業執照   |22vNt_  
chartered accountant 會計師   +/kOUz/]  
chattles 動產   8y_(Iu|:  
check 支票   V*(x@pF  
che stub 支票存根   "AKr;|m  
closed account 己結清賬戶   Q8QB{*4  
closing 結算   ht>/7.p]  
closing entries 結賬紀錄   iycceZ  
closing stock 期末存貨   >=:mtcph  
closing the book 結賬   
m$(OQ,E  
columnar journal 多欄日記賬   O'#;Ge/,  
combination 聯合   w'$>E4\  
commission 佣金   q _K@KB  
commodity 商品   ?1Vx)j>|  
common stock 普通股   F$1{w"&  
company 公司   !TY0;is  
compensation 賠償   w2/
3[VZ}l  
compound interest 複利   fO^s4gWTg  
consignee 承銷人   YDYNAOThnb  
consignment 寄銷   }U5$~,*p  
consignor 寄銷人   TvT>UBqj=  
consolidated balance sheet 合併資產負債表   Ex*{iJ;\  
consolidated profit and loss account 合併損益表   &2 *  
consolidation 合併   vkR~nIp  
construction cost 營建成本   On!+7 is'  
construction revenue 營建收入   $?gKIv>g  
contract 合同   $^czqA-&  
control account 統制賬戶   Oj_F1. r  
copyright 版權   #*"V'dj;e  
corporation 公司   cq gCcO,  
cost 成本   4oryTckS  
cost accounting 成本會計   q(hBqU
W  
cost of labour 勞工成本   eLXL5&}`fh  
cost of production 生產成本   G973n  
cost of manufacture 製造成本   IuAu_`,Ndi  
cost of sales 銷貨成本   `U\l: ~]e  
cost price 成本價格   ^4Xsdh5  
credit 貸方   {YrA[9  
credit note 收款通知單   C\Yf]J  
creditor 債權人   t98S[Z(-%+  
crossed check 橫線支票   p W5D!z  
current account 往來活期賬戶   ./0wt+  
current asset 流動資產   \Zx&J.D  
current liability 流動負債   < ]+Mdy  
current profit and loss 本期損益   :7obxW1X  
debit 借方   0o6o<ggi  
debt 債務   +\&6Zbn  
debtor 債務人   J]S30&?  
deed 契據   ~7g$TAe{  
deferred assets 遞延資產   'o0o.&/=  
deferred liabilities 遞延負債   Ik5V
?  
delivery 交貨   !T ,=kh  
delivery expense 送貨費   4t/?b  
delivery order 出貨單   $MNJsc^n  
demand draft 即期匯票   S<'_{uz  
demand note 即期票據   /iQh'rp  
demurrage charge 延期費   =OPX9oG  
deposit 存款   ~Jw84U{$  
deposit slip 存款單   Pw7uxN`  
depreciation 折舊   6o9&FU  
direct cost 直接成本   Df*<3G  
direct labour 直接人工   KECW~e`  
director 董事   |#yT]0L%pA  
discount 折扣   ,mi 7WW9  
discount on purchase 進貨折扣   0_+ & [g}  
   >m<T+{`