[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。   hnL(~  
LTG/gif[u  
acceptance 承兌   RDk{;VED{  
account 賬戶    I5PaY.i  
accountant 會計員   R~)c(jj5  
accounting 會計   UIbV tJ  
accounting system 會計制度   n6 )  
accounts payable 應付賬款   Onby=Y o6  
accounts receivable 應收賬款   s|YY i~  
accumulated profits 累積利益   [96|xe\s  
adjusting entry ?#123;整記錄   (]'4_
~e  
adjustment ?#123;整   ^PO0(rh  
administration expense 管理費用   BwrMRMq"  
advances 預付   5h1FvJg  
advertising expense 廣告費   dEns|r  
agency 代理   <"aPoGda  
agent 代理人   2=u5N[*  
agreement 契約   SC"=M^E  
allotments 分配數   ,c}Q;eYc3  
allowance 津貼   liPUK#  
amalgamation 合併   UP%X `  
amortization 攤銷   ,!PNfJA2  
amortized cost 應攤成本   Ch^Al2)=  
annuities 年金   ExV>s*y  
applied cost 已分配成本   '0z@Jevd?  
applied expense 已分配費用   r!#NFek}  
applied manufacturing expense 己分配製造費用   <d
h7*M  
apportioned charge 攤派費用   )=ZWn,ZB  
appreciation 漲價   ]`]m41+w  
article of association 公司章程   @I#@%"AW  
assessment 課稅   EVrOu""  
assets 資產   >=[w{Vn'Mf  
attorney fee 律師費   Fp|x,-  
audit 審計   8BC}D+q  
auditor 審計員   |_ E)2b:h  
average 平均數   y~Sh|2x8v  
average cost 平均成本   $nBzYRc"3  
bad debt 壞賬   tb^3-ZUb  
balance 餘額   L0_R2E A  
balance sheet 資產負債表   ^~8l|d_  
bank account 銀行賬戶   oF)+f 4  
bank balance 銀行結存   OV Iu&6#  
bank charge 銀行手續費   GYyP+7K4l[  
bank deposit 銀行存款   =AGsW  
bank discount 銀行貼現   !~ "q$T>@  
bank draft 銀行匯票   jW"C: {Ol;  
bank loan 銀行借款   s0 qA8`Yu  
bank overdraft 銀行透支   Of SYOL7o  
bankers acceptance 銀行承兌   UACWs3`s+  
bankruptcy 破產   dG TAZ(1W  
bearer 持票人   WwPfz<I  
beneficiary 受益人   ;Rt?&&W  
bequest 遺產   VctAQ|h^  
bill 票據   n<y!@p^X  
bill of exchange 匯票   XM>ByfD{  
bill of lading 提單   G}AfCd4  
bills discounted 貼現票據   SP97Q-  
bills payable 應付票據   =0MW+-  
bills receivable 應收票據   gBf%9F  
board of directors 董事會   5<Xq7|Jt  
bonds 債券   [D^KM|I%+  
bonus 紅利   }q)oLC  
book value 賬面價值   DU|0#z=*t5  
bookkeeper 簿記員   lX;2~iW{/  
bookkeeping 簿記   V2V^*9(wu@  
branch office general ledger 支店往來賬戶   39BGwKXb  
broker 經紀人   P<km?\Xp(  
brought down 接前   OtrO"K  
brought forward 接上頁   wBA[L}   
budget 預算   hF.9\X]  
by-product 副產品   =;i@,{ ~  
by-product sales 副產品銷售   1#&*xF"  
capital 股本   th2a'y=0  
capital income 資本收益   9=&LMjTQ  
capital outlay 資本支出   ZS4lb=)G  
capital stock 股本   =ugxPgn  
capital stock certificate 股票   5NZob<<  
carried down 移後   $7T
3wv9  
carried forward 移下頁   F]q pDv  
cash 現金   )?:V5U O\  
cash account 現金賬戶   rH8w||S2U  
cash in bank 存銀行現金   ?Xx,[
Z&  
cash on delivery 交貨收款   JD^(L~n]  
cash on hand 庫存現金   mh2t ' O  
cash payment 現金支付   6dt] $  
cash purchase 現購   !gWV4vC  
cash sale 現沽   "nf.kj:>  
cashier 出?#123;員   <9@I50;  
cashiers check 本票   `u3to{  
certificate of deposit 存款單折   U:M?Ji
5CY  
certificate of indebtedness 借據   I;S[Ft8
d  
certified check 保付支票   tq8B)<(]  
certified public accountant 會計師   ,)@Q,EHN;  
charges 費用   _O Tqm5_  
charge for remittances 匯水手續費   $o?Wum  
charter 營業執照   k^
}8= ,j}  
chartered accountant 會計師   k`F$aQV9`  
chattles 動產   j{C+`~O
 
check 支票   -%I]Q9  
che stub 支票存根   N X4!G>v  
closed account 己結清賬戶   lUJ/ nG0l  
closing 結算   !=;^Grv>  
closing entries 結賬紀錄   n\Uh5P1W"  
closing stock 期末存貨   uHkL$}C  
closing the book 結賬    yS_,lS  
columnar journal 多欄日記賬   2M3.xUS  
combination 聯合    (f,D$mX  
commission 佣金   ^,]'Ut  
commodity 商品   {.GC7dx  
common stock 普通股   x0
0"d$!  
company 公司   )2C_6eR  
compensation 賠償   0(iTnzx0  
compound interest 複利   c^S^"M|  
consignee 承銷人   "2o,X
F  
consignment 寄銷   ?%J{1+hY  
consignor 寄銷人   jhr{JApbJv  
consolidated balance sheet 合併資產負債表   Jtnuo]{R  
consolidated profit and loss account 合併損益表   AF g*  
consolidation 合併   >wS52ng  
construction cost 營建成本   ^a4y+!  
construction revenue 營建收入   -9Wx;u4]o  
contract 合同   gQ%'2m+  
control account 統制賬戶   ]&`_5pS  
copyright 版權   >:!TfuU^R  
corporation 公司   j(F
&*aH78  
cost 成本   Wky=]C%  
cost accounting 成本會計   `VCU`Y
  
cost of labour 勞工成本   WHk/Rg%<  
cost of production 生產成本   "K5n|{#  
cost of manufacture 製造成本   *G7$wW:?  
cost of sales 銷貨成本   *lRP ZN  
cost price 成本價格   7d*SZmD   
credit 貸方   g^ OU+7o  
credit note 收款通知單   *|h-iA+9  
creditor 債權人   $m]~d6  
crossed check 橫線支票   {|c <8  
current account 往來活期賬戶   =|O`al  
current asset 流動資產   n|dLK.Q  
current liability 流動負債   KY9sa/xO  
current profit and loss 本期損益   /.l8Jb4  
debit 借方   Xm`jD'G  
debt 債務   UKMr,{iy  
debtor 債務人   n&Bolt(tO  
deed 契據   u1s^AW8 y  
deferred assets 遞延資產   1H`T=:
P?  
deferred liabilities 遞延負債   12n5{'H
2%  
delivery 交貨   R}IMX9M=  
delivery expense 送貨費   -e_IDE  
delivery order 出貨單   1A"h!;0  
demand draft 即期匯票   6"U&i9  
demand note 即期票據   TkXD#%nFY  
demurrage charge 延期費   ,rVm81-2  
deposit 存款   7K>FCT  
deposit slip 存款單   hG .>>  
depreciation 折舊   o_ka'|  
direct cost 直接成本   Ve#VGlI  
direct labour 直接人工   ~n9BN'@x  
director 董事   0l#gS;  
discount 折扣   E5qh]z(  
discount on purchase 進貨折扣   Tu2 BQ4\[  
   b3N>RPsHS