[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。   ||?@pn\  
Yt?]0i+  
acceptance 承兌   /,`OF/%  
account 賬戶   *YSRZvD<\  
accountant 會計員   IVY)pS"pR"  
accounting 會計   Re&"Q8I.8  
accounting system 會計制度   .cbC2t95  
accounts payable 應付賬款   0<O()NMv  
accounts receivable 應收賬款   cPv(VjS1;  
accumulated profits 累積利益   xv&h>GOg  
adjusting entry ?#123;整記錄   L&s$&E%  
adjustment ?#123;整   z0OxJe  
administration expense 管理費用   hJsP;y:@Lm  
advances 預付   )U
=]HpuzI  
advertising expense 廣告費   t1]/Bw`j/  
agency 代理   L$BV`JWPw  
agent 代理人   a>x6n3{  
agreement 契約   s&Y"a,|Z  
allotments 分配數   em'ADRxG+  
allowance 津貼   `XpQR=IOMb  
amalgamation 合併   K{{_qFj@<y  
amortization 攤銷   7B)1U_L0H  
amortized cost 應攤成本   J >5rkR@/  
annuities 年金   !|up"T I  
applied cost 已分配成本   |R1T;J<[  
applied expense 已分配費用   lLDZ#'&An  
applied manufacturing expense 己分配製造費用   +FAj30  
apportioned charge 攤派費用   a6-.|tt#t  
appreciation 漲價   ZXGi> E
 
article of association 公司章程   }zx ~  
assessment 課稅   ~`C_B]3|  
assets 資產   vaGF(hfTA  
attorney fee 律師費   tM^4K r~o,  
audit 審計   n{i,`oQ"  
auditor 審計員   P.qzP/Ny  
average 平均數   h='F,r5 #2  
average cost 平均成本   31@Lr[!  
bad debt 壞賬   V*{rHp{=p  
balance 餘額   OU" %,&J  
balance sheet 資產負債表   XS">`9o!  
bank account 銀行賬戶   uO`MA% z<
 
bank balance 銀行結存   2Jio_Hk  
bank charge 銀行手續費   UhpJGO  
bank deposit 銀行存款   qS2Nk.e]o  
bank discount 銀行貼現   d.^g#&h
 
bank draft 銀行匯票   [104;g <  
bank loan 銀行借款   AoeRoqg&#  
bank overdraft 銀行透支   `}$o<CJ  
bankers acceptance 銀行承兌   kB> ~Tb0  
bankruptcy 破產   =i&,I{3  
bearer 持票人   :t]HY2  
beneficiary 受益人   ;,C]WZ.w  
bequest 遺產   &J*M  
bill 票據   %^pi  
bill of exchange 匯票   RHg-Cg`  
bill of lading 提單   dy&UF,l6  
bills discounted 貼現票據   Zn'tNt/  
bills payable 應付票據   8~]D!c8;a  
bills receivable 應收票據   :Iv;%a0 -  
board of directors 董事會   "(^XZAU#W  
bonds 債券   uv27Vos  
bonus 紅利   AO$AT_s  
book value 賬面價值   Y~-y\l;Tr  
bookkeeper 簿記員   );\c{QF  
bookkeeping 簿記   cKe%P|8  
branch office general ledger 支店往來賬戶   <4"-t Ya  
broker 經紀人   e~9O#rQI  
brought down 接前   }OL" 38P  
brought forward 接上頁   t>I.1AS  
budget 預算   T)rE#"_]{  
by-product 副產品   $/++afim  
by-product sales 副產品銷售   *h!fqT%9  
capital 股本   IW3k{z  
capital income 資本收益   ] 3"t]U'f  
capital outlay 資本支出   DK)W ,z|  
capital stock 股本   W]9*dabem  
capital stock certificate 股票   ?;XEb\Kf  
carried down 移後   XH"+oW  
carried forward 移下頁   ["Ltqgx  
cash 現金   d,V#5l-6  
cash account 現金賬戶   NQk aW)  
cash in bank 存銀行現金   xc:E>-  
cash on delivery 交貨收款   f" QiVJq  
cash on hand 庫存現金   =_7wd*,  
cash payment 現金支付   +jGHR&A t  
cash purchase 現購   QF#w$%7  
cash sale 現沽   wA=r]BT  
cashier 出?#123;員   |h>PUt@LL  
cashiers check 本票   MzJCiX^  
certificate of deposit 存款單折   F4
EAC| Y  
certificate of indebtedness 借據   E-bswUVaEE  
certified check 保付支票   }02`ve*   
certified public accountant 會計師   lLx!_h  
charges 費用   $KiCs]I+  
charge for remittances 匯水手續費   Km`
SR^&\  
charter 營業執照   I&;>(@K  
chartered accountant 會計師   #jQauO  
chattles 動產   XA>W>|  
check 支票   lkn|>U[  
che stub 支票存根   )'_[R@ThB  
closed account 己結清賬戶   K}~$h,n  
closing 結算   t'eqk#rq  
closing entries 結賬紀錄   _ E;T"SC  
closing stock 期末存貨   ]gk1q{Ql<  
closing the book 結賬   OXEk{#Uf[3  
columnar journal 多欄日記賬   8i
#  
combination 聯合   xM*_1+<dT$  
commission 佣金   2ym(fk.6{  
commodity 商品   rFRcK>X\L  
common stock 普通股   Kg[OUBv  
company 公司   uN|A}/hr]  
compensation 賠償   l!mbpFt  
compound interest 複利   A6N6e\*  
consignee 承銷人   U v2.Jo/Q  
consignment 寄銷   > H!sD\b  
consignor 寄銷人   )ZG;.j  
consolidated balance sheet 合併資產負債表   I{Zb/}k-  
consolidated profit and loss account 合併損益表   rf.pT+g.P  
consolidation 合併   :t}\%%EbmE  
construction cost 營建成本   e
j ROJXB  
construction revenue 營建收入   *] 6g-E?:@  
contract 合同   oaY_
6  
control account 統制賬戶   IGdiIhH~2  
copyright 版權   m|a9T#B(  
corporation 公司   Hq3|>OqC2Q  
cost 成本   lSj gN~:z  
cost accounting 成本會計   _Cmmx`ln  
cost of labour 勞工成本   +#}GmUwPG$  
cost of production 生產成本   88
g3<&  
cost of manufacture 製造成本   7=G2sOC  
cost of sales 銷貨成本   0Y
.z  
cost price 成本價格   *$tXm4 O[  
credit 貸方   w_9^YO!!  
credit note 收款通知單    (I[_}l  
creditor 債權人   a:kAo0@":j  
crossed check 橫線支票   [GwAm>k  
current account 往來活期賬戶   q!Du J  
current asset 流動資產   #8$?# dT  
current liability 流動負債   MqyjTY::Xg  
current profit and loss 本期損益   SeX]|?D  
debit 借方   Y-
VDi.]W  
debt 債務   _:x]'w%  
debtor 債務人   y7Po$
)8l  
deed 契據   7- B.<$uC  
deferred assets 遞延資產   ^QK`z@B  
deferred liabilities 遞延負債   -t`kb*O3`  
delivery 交貨   xQoZ[  
delivery expense 送貨費   5E!C?dv(z  
delivery order 出貨單   <Xf6?nyZ(  
demand draft 即期匯票   2M %j-yG"  
demand note 即期票據   ^&zCPUH  
demurrage charge 延期費   BI'>\hX/V  
deposit 存款   fPR_3qgQ  
deposit slip 存款單   |;ztK[(  
depreciation 折舊   wi(Y=?=  
direct cost 直接成本   h\s/rZg=r  
direct labour 直接人工   &Mh.PzO=b  
director 董事   YIQD9   
discount 折扣   2qMiX|Y  
discount on purchase 進貨折扣   > p`,  
   #M,&g{