[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。   !#c[~erNZ  
Tw`c6^%^y  
acceptance 承兌   S:p.W=TAB  
account 賬戶   ?Rt1CDu  
accountant 會計員   T6R7,Vt'v  
accounting 會計   Qh|-a@  
accounting system 會計制度   V#zhGAMy.  
accounts payable 應付賬款   KkdG.c'  
accounts receivable 應收賬款   MdVCD^B  
accumulated profits 累積利益   f/0v'
Jt  
adjusting entry ?#123;整記錄   cXb @H#  
adjustment ?#123;整   |5O >>a()  
administration expense 管理費用   ol?z<53X]  
advances 預付   xm}q6>jRV  
advertising expense 廣告費   ^_*jp[!`b$  
agency 代理   ;.nP%jD  
agent 代理人   28T\@zi  
agreement 契約   BrNG%
%n  
allotments 分配數   P\22op_te-  
allowance 津貼   (#j2P0B  
amalgamation 合併   bmj8WZ  
amortization 攤銷   r^w\9
a_  
amortized cost 應攤成本   Z:_m}Ya|  
annuities 年金   T6 h;Y  
applied cost 已分配成本   H _Zo@y~J  
applied expense 已分配費用   ,bZ"8Z"lss  
applied manufacturing expense 己分配製造費用   =2RhPD  
apportioned charge 攤派費用   1u"R=D9p,=  
appreciation 漲價   8!u/   
article of association 公司章程   JCw{ ?^F"  
assessment 課稅   vQ-i
xh  
assets 資產   ;[{:'^n  
attorney fee 律師費   ' "ZRD_"  
audit 審計   QL)>/%yU  
auditor 審計員   v>#Cg\  
average 平均數   `e'G.@  
average cost 平均成本   ~vW)1XnK  
bad debt 壞賬   \LIy:$`8  
balance 餘額   a. h?4+^bN  
balance sheet 資產負債表   js:C mnI  
bank account 銀行賬戶   awj+#^  
bank balance 銀行結存   GB&Nt{  
bank charge 銀行手續費   ps"/}u l  
bank deposit 銀行存款   x @1px&^  
bank discount 銀行貼現   +M44XhT  
bank draft 銀行匯票   Sk8%(
JD7  
bank loan 銀行借款   =4frP*H?  
bank overdraft 銀行透支   8ivRp<9  
bankers acceptance 銀行承兌   Eyr5jXt%;  
bankruptcy 破產   'R^iKNPs  
bearer 持票人   <A#5v\{.;~  
beneficiary 受益人   IXGW2z;  
bequest 遺產   !"g=&Uy&  
bill 票據   t{_!Z(Rt5)  
bill of exchange 匯票   -'80>[}q/  
bill of lading 提單   uew0R;+oa  
bills discounted 貼現票據   u$WBc\j  
bills payable 應付票據   yB-.sGu  
bills receivable 應收票據   HzP.aw4  
board of directors 董事會   Z:I*y7V-  
bonds 債券   %z(9lAe  
bonus 紅利   IYuyj(/!  
book value 賬面價值   (N,nu x(0k  
bookkeeper 簿記員   jmkRP"ZnA  
bookkeeping 簿記   ^4+r*YvcM  
branch office general ledger 支店往來賬戶   Y{,2X~ 7  
broker 經紀人   j h; 9 [  
brought down 接前   tY{; U#9  
brought forward 接上頁   %/P= m-K  
budget 預算   {UP'tXah  
by-product 副產品   pPoH5CzcK  
by-product sales 副產品銷售   |kId8WtA  
capital 股本   jyNb(Z  
capital income 資本收益   ows^W8-w  
capital outlay 資本支出   BRe{1i 6  
capital stock 股本   Gu2_dT  
capital stock certificate 股票   7nm}f T z7  
carried down 移後   a lrt*V|=  
carried forward 移下頁   Ymq3ty]Pe  
cash 現金   llNXQlP\B  
cash account 現金賬戶   "c wR^DoD&  
cash in bank 存銀行現金   "
hW(S  
cash on delivery 交貨收款   /4yOs@#  
cash on hand 庫存現金   y $:yz;  
cash payment 現金支付   _Aa[?2 O  
cash purchase 現購   x7f:
F.  
cash sale 現沽   ])C>\@c6Gm  
cashier 出?#123;員   h9)RJSF4  
cashiers check 本票   sN-oEqS  
certificate of deposit 存款單折   Z)NrhJC  
certificate of indebtedness 借據   9J?W '8s5  
certified check 保付支票   :ztyxJv1  
certified public accountant 會計師   q&Q/?g>f  
charges 費用   |B eA
==  
charge for remittances 匯水手續費   8zAg;b[  
charter 營業執照   JfkTw~'R  
chartered accountant 會計師   oB4#J*  
chattles 動產   jA,|JgN|n  
check 支票   h77IWo6%  
che stub 支票存根   WJAYM2 6\  
closed account 己結清賬戶   eO'xkm  
closing 結算   d]MGN^%o  
closing entries 結賬紀錄   lDC}HC  
closing stock 期末存貨   |-n ('gQ[  
closing the book 結賬   2\5cjdy  
columnar journal 多欄日記賬   B3Mx,uXT\  
combination 聯合   0rcjorWI
 
commission 佣金   0vDg8i\  
commodity 商品   va^0JfQ  
common stock 普通股   h`lmC]X_  
company 公司   )i0 $j)R  
compensation 賠償   +5-]iKh  
compound interest 複利   b{BaQ>.(`  
consignee 承銷人   /tP7uVL R  
consignment 寄銷   Y[?`\c|  
consignor 寄銷人   ~Zmi(Ra  
consolidated balance sheet 合併資產負債表   Mm.Ql  
consolidated profit and loss account 合併損益表   W<Z$YWr  
consolidation 合併   c# xO<  
construction cost 營建成本   <PioQ>~  
construction revenue 營建收入   *qG$19b  
contract 合同   { UOhVJy  
control account 統制賬戶   V}SyD(8~  
copyright 版權   Jh?z=JY  
corporation 公司   jXWNHIl)@  
cost 成本   _jmkl B  
cost accounting 成本會計   VJg,~lQN#t  
cost of labour 勞工成本   PPj[;(A  
cost of production 生產成本   *0~M
 
cost of manufacture 製造成本   X Cm\z9F  
cost of sales 銷貨成本   T/5"}P`  
cost price 成本價格   pqeL%="p;  
credit 貸方   b_l3+'#ofM  
credit note 收款通知單   k}zd' /b  
creditor 債權人   oIR.|=Hk{  
crossed check 橫線支票   \yG`Sfu2  
current account 往來活期賬戶   {`F1u?l  
current asset 流動資產   U*qNix  
current liability 流動負債   zP&q7 t;>  
current profit and loss 本期損益   (
zC   
debit 借方   (Xo

SG  
debt 債務   `NSy"6{Z  
debtor 債務人   sPy2/7Wqd  
deed 契據   ~.6|dw\p!  
deferred assets 遞延資產   cOb4c*  
deferred liabilities 遞延負債   G?/c/rG  
delivery 交貨   UiIF6-ZZ!  
delivery expense 送貨費   f05=Mc&)  
delivery order 出貨單   Qci$YTwl>  
demand draft 即期匯票   "yW&<7u1  
demand note 即期票據   LN^UC$[tk  
demurrage charge 延期費   @KA1"Wb_  
deposit 存款   %
`+'v_iu  
deposit slip 存款單   `hzrfum4  
depreciation 折舊   4LsHs
 
direct cost 直接成本   qo_]ZKL44  
direct labour 直接人工   *,lh:  
director 董事   q}wj}t#  
discount 折扣   Hbk&6kS  
discount on purchase 進貨折扣   -72j:nk  
   9tk" :ld