[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 f9w$(z  
We"\nOP  
acceptance 承兌   VRv.H8^{  
account 賬戶   D0gz ((  
accountant 會計員   #@M'*X_%}K  
accounting 會計   un N*L  
accounting system 會計制度   ]MMXpj,9h  
accounts payable 應付賬款   h&Q-QU  
accounts receivable 應收賬款   Pf< BQ*n  
accumulated profits 累積利益   OOz;/kay  
adjusting entry ?#123;整記錄   ]4_)WUS.c  
adjustment ?#123;整   OBM&N  
administration expense 管理費用   C !
Lu`y  
advances 預付   /-ewCCzZV  
advertising expense 廣告費   ot^$/(W  
agency 代理   cn$0^7 ?  
agent 代理人   te3\MSv;O  
agreement 契約   Y-"7R>^I  
allotments 分配數   3)dtl!VMW[  
allowance 津貼   u9}LvQh_6,  
amalgamation 合併   VsRdZ4  
amortization 攤銷   5[+E?4,&  
amortized cost 應攤成本   A$J?-  
annuities 年金   2cJ3b 0Xx  
applied cost 已分配成本   Y]}>he1/ 5  
applied expense 已分配費用   tjDCfJx*  
applied manufacturing expense 己分配製造費用   Zdu8axK:  
apportioned charge 攤派費用   HO8x:2m  
appreciation 漲價   Oufdi3
h  
article of association 公司章程   qzE -y-9@  
assessment 課稅   \v.YP19  
assets 資產   4 g/Ly8  
attorney fee 律師費   >56;M7b(K  
audit 審計   ;u?H#\J,  
auditor 審計員   0\Myhh~DLE  
average 平均數   z]M
u8  
average cost 平均成本   }zwHUf9q1  
bad debt 壞賬   hjoxx F\
_  
balance 餘額   X;p4/ *U  
balance sheet 資產負債表   @1peJJ{  
bank account 銀行賬戶   naW!Mg a  
bank balance 銀行結存   l`<u\],  
bank charge 銀行手續費   fK9wr@1  
bank deposit 銀行存款   
( |Xc_nC  
bank discount 銀行貼現   bQ_N^[oxQ  
bank draft 銀行匯票   6%UhP;(  
bank loan 銀行借款   h<f]hJ`ep  
bank overdraft 銀行透支   UYOR@x #  
bankers acceptance 銀行承兌   mwqe@7  
bankruptcy 破產   Eh?,-!SUQn  
bearer 持票人   \_zp4Xb2  
beneficiary 受益人   e^Lt{/  
bequest 遺產   vWpkU<&3|  
bill 票據   [=KA
5c<  
bill of exchange 匯票   gK"E4{y_@  
bill of lading 提單   08 aZU  
bills discounted 貼現票據   T! fF1cpF\  
bills payable 應付票據   %N-f9o8  
bills receivable 應收票據   K.2l)aRd  
board of directors 董事會   tcS7 @^'  
bonds 債券   nQ^<h
.  
bonus 紅利   _,9/g^<  
book value 賬面價值   XnI)s^  
bookkeeper 簿記員   g6T /k7a  
bookkeeping 簿記   M8' GbF=1  
branch office general ledger 支店往來賬戶   1Igo9rv  
broker 經紀人   TYh_uox6  
brought down 接前   B[6y2+6$0  
brought forward 接上頁   p4'Qki8Hd  
budget 預算   i\u m;\  
by-product 副產品    C@[f Z  
by-product sales 副產品銷售   mg7Q~SLL{  
capital 股本   LTc=D  
capital income 資本收益   zkRL'-  
capital outlay 資本支出   W"L;8u  
capital stock 股本   b
MpC
Q  
capital stock certificate 股票   7|eD}=jy  
carried down 移後   `(7HFq<N  
carried forward 移下頁   F`\7&'I  
cash 現金   8'X:}O/  
cash account 現金賬戶   ]f"l4ay@M  
cash in bank 存銀行現金   ~%o?J"y  
cash on delivery 交貨收款   MX{p)(HW  
cash on hand 庫存現金   i=G.{.  
cash payment 現金支付   e^ygQ<6%  
cash purchase 現購   `^7ARr/  
cash sale 現沽   .TTXg,8#D  
cashier 出?#123;員  
r% ]^(  
cashiers check 本票   2K1odqO#  
certificate of deposit 存款單折   3d@$iAw1<  
certificate of indebtedness 借據   &7\q1X&Rr  
certified check 保付支票   [J.-gN$X@  
certified public accountant 會計師   qhiO( !jK  
charges 費用   e)2
s2y@zi  
charge for remittances 匯水手續費   zg=F;^oZ <  
charter 營業執照   :{Crc   
chartered accountant 會計師   _U`_;=(  
chattles 動產   oAgO3x   
check 支票   zT5@wm  
che stub 支票存根   (X"WEp^Q{I  
closed account 己結清賬戶   {|~22UkF[V  
closing 結算   :b_R 1ZV|  
closing entries 結賬紀錄   S4? N_"
m9  
closing stock 期末存貨   TZ,kmk#
 
closing the book 結賬   g
 :me:M  
columnar journal 多欄日記賬   DxLN{
g]B  
combination 聯合   HFL(t]  
commission 佣金   C
4jqT  
commodity 商品   naT;K0T=  
common stock 普通股   ,\BGxGNAmV  
company 公司   iYJzSVO  
compensation 賠償   'v"{frh  
compound interest 複利   L[Dr[  
consignee 承銷人   *MEDV1l_T  
consignment 寄銷   T53|*~u  
consignor 寄銷人   }I\hOL
 
consolidated balance sheet 合併資產負債表   )"IBw0]  
consolidated profit and loss account 合併損益表   >6(91J  
consolidation 合併   [o=v"s't)  
construction cost 營建成本   c?NXX&  
construction revenue 營建收入   buRK\C  
contract 合同   ~fE6g
3  
control account 統制賬戶   tC=`J%Ik  
copyright 版權   l 6;}nG  
corporation 公司   JPX5Jm()  
cost 成本   CR-6}T  
cost accounting 成本會計   ]oN:MS4r  
cost of labour 勞工成本   *k(>Qsb "  
cost of production 生產成本   nSL x1Q  
cost of manufacture 製造成本   CmNd0S4v  
cost of sales 銷貨成本   xsq+RBJi  
cost price 成本價格   os]P6TFFX?  
credit 貸方   4q`$nI Bi  
credit note 收款通知單   qe!\ oh  
creditor 債權人   {/x["2a1  
crossed check 橫線支票   1R1DK$^c  
current account 往來活期賬戶   ,h
'
q}5  
current asset 流動資產   etEm#3  
current liability 流動負債    0~{&  
current profit and loss 本期損益   HY,+;tf2r  
debit 借方   /\S1p3EW*  
debt 債務   +K3SAGm  
debtor 債務人   +@Oo)#V|.  
deed 契據   6}Y WM]c%  
deferred assets 遞延資產   ab1qcQ<  
deferred liabilities 遞延負債   N|v3a>;*l  
delivery 交貨   s:j"8ZH  
delivery expense 送貨費   m8q3Pp  
delivery order 出貨單   ubn`w=w$  
demand draft 即期匯票   G &'e P  
demand note 即期票據   Gu-*@C:^&  
demurrage charge 延期費   LV'@JFT-  
deposit 存款   l@8UL</W  
deposit slip 存款單   @?A39G{  
depreciation 折舊   p:9)}y  
direct cost 直接成本   'Jb6CRn  
direct labour 直接人工   S+Aq0
B<  
director 董事   GUJaeFe  
discount 折扣   w7H.&7rF  
discount on purchase 進貨折扣   &^C<J  
   KKR@u(+"a