[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。   i!d7,>l+Q~  
3@cJ=  
acceptance 承兌   g7U:A0Z  
account 賬戶   oCdOC5
 
accountant 會計員   Qqhb]<z  
accounting 會計   $m: a-.I  
accounting system 會計制度   syNb0LR  
accounts payable 應付賬款   R.YGmT' 2  
accounts receivable 應收賬款   {!g.255+  
accumulated profits 累積利益   9;v"bcQ  
adjusting entry ?#123;整記錄   <]e;tF)+  
adjustment ?#123;整   J,=E5T
}U^  
administration expense 管理費用   ge {4;,0=  
advances 預付   HlL@{<  
advertising expense 廣告費   dzv,)X  
agency 代理   \lbiz4^>  
agent 代理人   +#JhhW Zj(  
agreement 契約   ah Xq{>  
allotments 分配數   33KPo0g7  
allowance 津貼   UH^wyKbM  
amalgamation 合併   vS t=Ax3]  
amortization 攤銷   W &wDH  
amortized cost 應攤成本   {kRC!}  
annuities 年金   ^$Io;*N4  
applied cost 已分配成本   9MzkG87J  
applied expense 已分配費用   $}UJs <-F  
applied manufacturing expense 己分配製造費用   *T2&$W|_a  
apportioned charge 攤派費用   F+$@3[Q`N  
appreciation 漲價   'TN{8~Gt*  
article of association 公司章程   OO wA{]gK  
assessment 課稅   '=b&)HbeK  
assets 資產   &'yV:g3H  
attorney fee 律師費   MW[ 4^  
audit 審計   Y&Lk4  
auditor 審計員   iCSM1W3  
average 平均數   v
zm4  
average cost 平均成本   GN;XB b]w  
bad debt 壞賬   rnhf(K.{3  
balance 餘額   \\G6c4fC  
balance sheet 資產負債表   c3!|h1h/v  
bank account 銀行賬戶   *4^]?Y\*  
bank balance 銀行結存   _>m*`:Wb  
bank charge 銀行手續費   f>+}U;)EF  
bank deposit 銀行存款   fh)`kZDk  
bank discount 銀行貼現   ftqW3VW  
bank draft 銀行匯票   5)v^ cR?&  
bank loan 銀行借款   Qn3
+bF4  
bank overdraft 銀行透支   %dU'$)  
bankers acceptance 銀行承兌   RH4n0 =2  
bankruptcy 破產   (dipKs?K  
bearer 持票人   F}.TT=((8  
beneficiary 受益人   %` [`I>  
bequest 遺產   }R5&[hxh4t  
bill 票據   RR[TW;  
bill of exchange 匯票   >,Bu^] C  
bill of lading 提單   KJC9^BAr  
bills discounted 貼現票據   &2]D+aL|h  
bills payable 應付票據   d1La7|43u  
bills receivable 應收票據   &8i{'k,l  
board of directors 董事會   &&S4x  
bonds 債券   4KSN;G  
bonus 紅利   ']Xx#U N  
book value 賬面價值    Q<ExfJm  
bookkeeper 簿記員   D"f(nVEr  
bookkeeping 簿記   #=#$b_6*  
branch office general ledger 支店往來賬戶   CPeK0(7Zh  
broker 經紀人   7[1 R}G V  
brought down 接前   g uWqHVSs  
brought forward 接上頁   +5mkMZ  
budget 預算   BvR3Oi@Wc  
by-product 副產品   
j77}{5@p  
by-product sales 副產品銷售   kj=2+)!E7  
capital 股本   Du4#\OK  
capital income 資本收益   {$:13AnK  
capital outlay 資本支出   ;l?(VqX_E  
capital stock 股本   3 v$
4LY  
capital stock certificate 股票   2=M!lB *  
carried down 移後   ,VsCRp  
carried forward 移下頁   &
D w~Jq|  
cash 現金   X(z-?6N4  
cash account 現金賬戶   PQ1NQy8  
cash in bank 存銀行現金   '="){  
cash on delivery 交貨收款   <Pt\)"JA  
cash on hand 庫存現金   8HA=O?Cg  
cash payment 現金支付   h*Tiv^a  
cash purchase 現購   Ud*[2Oi|R  
cash sale 現沽   "a{f? .X.  
cashier 出?#123;員   R0d|j#vP  
cashiers check 本票   ~At.V+  
certificate of deposit 存款單折   Li^!OHro.  
certificate of indebtedness 借據   tp2 _OQAQ  
certified check 保付支票   X6'&X  
certified public accountant 會計師   B[X6AQj}d  
charges 費用   %~2m$#)  
charge for remittances 匯水手續費   +[[gU;U"v  
charter 營業執照   5c7a\J9>  
chartered accountant 會計師   {~h\;>  
chattles 動產   5&@U
T  
check 支票   OR8o%AxL7  
che stub 支票存根   C8q-gP[  
closed account 己結清賬戶   JCfToFB  
closing 結算   t O>qd#I  
closing entries 結賬紀錄   Oh4WYDyT  
closing stock 期末存貨   CnYX\^Ow  
closing the book 結賬   * 60)Vo.=  
columnar journal 多欄日記賬   oU?X"B9  
combination 聯合   r1a
tyK  
commission 佣金   Q
jU"|$  
commodity 商品   x&Rp m<4  
common stock 普通股   .utL/1Ej  
company 公司   nCB3d[/B  
compensation 賠償   1*jm9])#  
compound interest 複利   &W!@3O{~.  
consignee 承銷人   yqI|BF`  
consignment 寄銷   eqCB2u"Jq  
consignor 寄銷人   \RO S
d  
consolidated balance sheet 合併資產負債表   Y%@'a~  
consolidated profit and loss account 合併損益表   v4aGL<SO  
consolidation 合併   ]XyJ7esg  
construction cost 營建成本   q%9oGYjvQ  
construction revenue 營建收入   gHshG;z*  
contract 合同   B=|sLs`I  
control account 統制賬戶   Cz)D3Df^  
copyright 版權   B=`!  
corporation 公司   vq:j? 7  
cost 成本   j(JI$  
cost accounting 成本會計   |-D.  
cost of labour 勞工成本   s. [${S6O  
cost of production 生產成本   PX)qA=4q  
cost of manufacture 製造成本   ~O$]y5  
cost of sales 銷貨成本   DYK|"@  
cost price 成本價格   W0kq>s4  
credit 貸方   K? k`U,
 
credit note 收款通知單   b\Ub<pE  
creditor 債權人   yl%F<5  
crossed check 橫線支票   E@KK\m \e  
current account 往來活期賬戶   \gpKQt0  
current asset 流動資產   'QU ?O[CH  
current liability 流動負債   _Hk`e}}  
current profit and loss 本期損益   (eP)>G]  
debit 借方   n0q(EQy1U  
debt 債務   H'.eqZM  
debtor 債務人   f *vziC<m  
deed 契據   eS
U8/9B  
deferred assets 遞延資產   |t_2AV  
deferred liabilities 遞延負債   fHi+PEbR  
delivery 交貨   }kDrUnBk  
delivery expense 送貨費   [-ecK Px  
delivery order 出貨單   i^l;Pv IF  
demand draft 即期匯票   &IYkeGQr  
demand note 即期票據   7Wu2gky3  
demurrage charge 延期費   H<"j3qt  
deposit 存款   ,e,{6Sg6gl  
deposit slip 存款單   !k63`(Ti  
depreciation 折舊   #Uu"olX7  
direct cost 直接成本   H@:@zD!G[  
direct labour 直接人工   [>86i  
director 董事   &#l
M$7/  
discount 折扣   OHw6#N$\  
discount on purchase 進貨折扣   (x@"Dp=MZW  
   Zj;!7ZuT1