[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。   #r>)A  
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acceptance 承兌   hb
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account 賬戶   :1t&>x=T  
accountant 會計員   :k_)Bh?+  
accounting 會計   @CR<&^s5V  
accounting system 會計制度   b't6ek kN  
accounts payable 應付賬款   xZq, kP^  
accounts receivable 應收賬款   @aj dO/?(Y  
accumulated profits 累積利益   WM$Z?CN%KB  
adjusting entry ?#123;整記錄   -1d$ w`  
adjustment ?#123;整   #Sy~ t{4  
administration expense 管理費用   U\{I09@E 0  
advances 預付   hms Aim9i  
advertising expense 廣告費   Wvd-b e  
agency 代理   "E5=AWd  
agent 代理人   &% (1?\~u  
agreement 契約   N- }OmcO]e  
allotments 分配數   9-A@2&J1  
allowance 津貼   rmX5-k  
amalgamation 合併   g-x;a0MQx  
amortization 攤銷   M?gZKdj  
amortized cost 應攤成本   9*"K+t:  
annuities 年金   ~h+B&F+5  
applied cost 已分配成本   H`3w=T+I  
applied expense 已分配費用   TgRG6?#^l  
applied manufacturing expense 己分配製造費用   %0815 5M  
apportioned charge 攤派費用   dj,lbUL  
appreciation 漲價   7|J&fc5BP  
article of association 公司章程   w3fD6$  
assessment 課稅   (/> yfL]J  
assets 資產   e \kR/<L
 
attorney fee 律師費   4Im}!q5;:<  
audit 審計   T sJ71  
auditor 審計員   &7,/^ >">  
average 平均數   JO87rG  
average cost 平均成本   "tK3h3/Xv  
bad debt 壞賬   u7p:6W  
balance 餘額   k]TJL9Q  
balance sheet 資產負債表   OWN
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bank account 銀行賬戶   jNIz:_c-~  
bank balance 銀行結存   ri9n.-xs  
bank charge 銀行手續費   aO<H!
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bank deposit 銀行存款   t!ZFpMv]n  
bank discount 銀行貼現   Uzn  
bank draft 銀行匯票   =Y3
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bank loan 銀行借款   3fop.%(  
bank overdraft 銀行透支   DEv,!8  
bankers acceptance 銀行承兌   b DF_  
bankruptcy 破產   % e70*;  
bearer 持票人   !\&4,l(  
beneficiary 受益人   3bugVJ93  
bequest 遺產   A_6Dol=J@  
bill 票據   0wETv  
bill of exchange 匯票   hn/SS  
bill of lading 提單   4vH.B)S-  
bills discounted 貼現票據   }4>#s$.2  
bills payable 應付票據   OBPiL Cq  
bills receivable 應收票據   ~1{~iB2G  
board of directors 董事會   RQn3y-N]  
bonds 債券   r2Q) Q  
bonus 紅利   W?@+LQa??  
book value 賬面價值   -
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bookkeeper 簿記員   qSV g.<+   
bookkeeping 簿記   JnH5v(/  
branch office general ledger 支店往來賬戶   'ka"0~:NS{  
broker 經紀人   1`n ZK$  
brought down 接前   ui^v.YCMI  
brought forward 接上頁   K;
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budget 預算   a@gm r%C  
by-product 副產品   ~U4;YlQP  
by-product sales 副產品銷售   3j$,x(ua9  
capital 股本   dU"C=c(w\  
capital income 資本收益   [WunA,IuR  
capital outlay 資本支出   O$peCv   
capital stock 股本   ]jJ4\O`  
capital stock certificate 股票   EY!
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carried down 移後   Jbz>j\  
carried forward 移下頁   gq?~*4H  
cash 現金   }Qvoms<k  
cash account 現金賬戶   ok9G9|HA  
cash in bank 存銀行現金   qv+}|+aL:  
cash on delivery 交貨收款   51M'x_8  
cash on hand 庫存現金   j(=zc6m  
cash payment 現金支付   V=H}Ecd  
cash purchase 現購   l_*:StyR+  
cash sale 現沽   [$GQ]Y  
cashier 出?#123;員   |a[ :L  
cashiers check 本票   L`Q9-#Y  
certificate of deposit 存款單折   d`Em)3v  
certificate of indebtedness 借據   ?"qS%EH  
certified check 保付支票   9]/ju  
certified public accountant 會計師   4K*DEVS  
charges 費用   s((_^yf  
charge for remittances 匯水手續費   A,#hYi=-,  
charter 營業執照   'r?Oz
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chartered accountant 會計師   ZZl4|  
chattles 動產   j~Xn\~*n  
check 支票   x@>^c:-f  
che stub 支票存根   ?rH=<#@  
closed account 己結清賬戶   |k9A*7I  
closing 結算   q&wXs/$a  
closing entries 結賬紀錄   RJI*ZNbA  
closing stock 期末存貨   Y_Lsmq2!  
closing the book 結賬   4
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columnar journal 多欄日記賬   [?`c>  
combination 聯合   <ByDT$E_  
commission 佣金   =8fZG t  
commodity 商品   9^c"HyR  
common stock 普通股   P X<,/6gz  
company 公司   DWH)<\?  
compensation 賠償   Kq0hT4w  
compound interest 複利   0Z{(,GU  
consignee 承銷人   {n%U2LVL  
consignment 寄銷   9qQFIw~S  
consignor 寄銷人   wbId}!
 
consolidated balance sheet 合併資產負債表   MXhRnVz"W  
consolidated profit and loss account 合併損益表   Gu_Rf&:  
consolidation 合併    0-+`{j  
construction cost 營建成本   Fw5r\J87c  
construction revenue 營建收入   |KC
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contract 合同   G1'w50Yu  
control account 統制賬戶   DEC,oX!bI1  
copyright 版權   Fk,3th  
corporation 公司   4[&6yHJ^  
cost 成本   93(  
cost accounting 成本會計   K`2a{`  
cost of labour 勞工成本   g%<7Px[W  
cost of production 生產成本   ;"nEEe]?  
cost of manufacture 製造成本   =;$&:Zjy/%  
cost of sales 銷貨成本   :1>R~2  
cost price 成本價格   c~|/,FZU'  
credit 貸方   n{Mj<\kL  
credit note 收款通知單   \rf1#Em  
creditor 債權人   S[" &8Fy  
crossed check 橫線支票   qwaw\vO
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current account 往來活期賬戶   8`qw1dF  
current asset 流動資產   t5N4d  
current liability 流動負債   5y"yd6O]O5  
current profit and loss 本期損益   wL 5).`oq  
debit 借方   ;o3 .<"  
debt 債務   u-k?ef  
debtor 債務人   XfsCu>  
deed 契據   m x,X
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deferred assets 遞延資產   Qg _?..%  
deferred liabilities 遞延負債  
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delivery 交貨   73.o{V  
delivery expense 送貨費   >8tE`2[i*  
delivery order 出貨單   }RUC#aW1  
demand draft 即期匯票   \aUbBa%!  
demand note 即期票據   a4: PufS  
demurrage charge 延期費   ,?#-1uIGL>  
deposit 存款   28BiuxVW  
deposit slip 存款單   =C\S6bF%  
depreciation 折舊   s_Dl8O4u  
direct cost 直接成本   C.(ZXU7  
direct labour 直接人工   ]-fZeyY$  
director 董事   O.K8$  
discount 折扣   c*1x*'j.  
discount on purchase 進貨折扣   t8)Fkx#8}  
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