[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。    3i?{E^  
Z!G;q}zZ!  
acceptance 承兌   pk}*0 Y-  
account 賬戶   RT)0I
;  
accountant 會計員   J^ P/2a#a  
accounting 會計   yf3%g\k  
accounting system 會計制度   AcrbR&cvG  
accounts payable 應付賬款   nvu|V3B0  
accounts receivable 應收賬款   5 |r3i \  
accumulated profits 累積利益   <Sm=,Sw  
adjusting entry ?#123;整記錄   , j'=sDl  
adjustment ?#123;整   HpDU:m  
administration expense 管理費用    q0 `Vw%  
advances 預付   \ CV(c]  
advertising expense 廣告費   @s/;y VVq  
agency 代理   p %  3B^  
agent 代理人   [jDO8n/  
agreement 契約   Gd%6l ab  
allotments 分配數   xPQO}wKa  
allowance 津貼   9 ?MOeOV8  
amalgamation 合併   H#m)`=nZSZ  
amortization 攤銷   vFL3eu#  
amortized cost 應攤成本   mrqC
W]#u  
annuities 年金   /B|#GJ\\3  
applied cost 已分配成本   ]v rpr%K  
applied expense 已分配費用   A. U<  
applied manufacturing expense 己分配製造費用   [5)1 4% x  
apportioned charge 攤派費用   .DHZs#R  
appreciation 漲價   +'uF3-+WY  
article of association 公司章程   Ea!}r|~]0  
assessment 課稅   z+PSx'#}  
assets 資產   wy&VClT  
attorney fee 律師費   'bY^=9&|  
audit 審計   45/f}kvy
 
auditor 審計員   q,aWF5m@  
average 平均數    EVgn^,  
average cost 平均成本   Te$/[ `<U  
bad debt 壞賬   `USR ]T_`  
balance 餘額   Ad@))o2  
balance sheet 資產負債表   "SLN8x49(  
bank account 銀行賬戶   cp0>Euco=  
bank balance 銀行結存   ?tqTG2!(  
bank charge 銀行手續費   BxG0vJN|  
bank deposit 銀行存款   1_7x'5GdA  
bank discount 銀行貼現   -T4?5T_  
bank draft 銀行匯票   .X_k[l9  
bank loan 銀行借款   lk6mu  
bank overdraft 銀行透支   n3 isLNvIp  
bankers acceptance 銀行承兌   X]C-y,r[M  
bankruptcy 破產   jGR_EE  
bearer 持票人   P8DJv-f`  
beneficiary 受益人   s,K @t_J  
bequest 遺產   j
,6dGb  
bill 票據   ;fee<7Ty  
bill of exchange 匯票   Ln[R}qD  
bill of lading 提單   ghbxRnU}  
bills discounted 貼現票據   #4%,09+  
bills payable 應付票據   vq(@B  
bills receivable 應收票據   0Rtqq
NFD  
board of directors 董事會   )P:TVe9`  
bonds 債券   egx(N <  
bonus 紅利   kn+`2-0  
book value 賬面價值   w^G<]S{l  
bookkeeper 簿記員   z}8rD}BH  
bookkeeping 簿記   1@CI7j  
branch office general ledger 支店往來賬戶   !rTh+F*  
broker 經紀人   3<m"z9$  
brought down 接前   oIoJBn  
brought forward 接上頁   /}#z/m@bN  
budget 預算   @L{HT8utK3  
by-product 副產品   Kk9 JZ[nT'  
by-product sales 副產品銷售   .H7"nt^  
capital 股本   aina6@S  
capital income 資本收益   p8Lb*7W  
capital outlay 資本支出   [g&Q_+,j  
capital stock 股本   :V}8a!3h  
capital stock certificate 股票   j#-ZL-N  
carried down 移後   A-ir   
carried forward 移下頁   pR`.8MMc8  
cash 現金   Ug3PZ7lK  
cash account 現金賬戶   _P,fJ`w  
cash in bank 存銀行現金   <MT_zET  
cash on delivery 交貨收款   f+fF5Z\  
cash on hand 庫存現金   e/#4)@]  
cash payment 現金支付    {< jLfL1  
cash purchase 現購   lNqXx{!k  
cash sale 現沽   Rp}6}4=d  
cashier 出?#123;員   &Vnet7L fU  
cashiers check 本票   "^22Y}VB  
certificate of deposit 存款單折   53B Xz= k  
certificate of indebtedness 借據   |=jgrm1yj  
certified check 保付支票   )c]GgPH  
certified public accountant 會計師   c)iQ3 _&=  
charges 費用   ?P{C=Td2z  
charge for remittances 匯水手續費   |],{kUIXO
 
charter 營業執照   L!mQP  
chartered accountant 會計師   Tk.MtIs)V}  
chattles 動產   YDs/BF Z  
check 支票   3~s0ux[  
che stub 支票存根   *=^
_K`y  
closed account 己結清賬戶   AGK+~EjL@  
closing 結算   ik7#Og~3  
closing entries 結賬紀錄   Ujq)h:`  
closing stock 期末存貨   <C# s0UX  
closing the book 結賬   6st(s@>  
columnar journal 多欄日記賬   5A~w_p*}  
combination 聯合   T_v  
commission 佣金   kJJQcjAP:  
commodity 商品   F_YZV)q!W  
common stock 普通股   aH'^`]'_=  
company 公司   -7m;rD4J  
compensation 賠償   %b@>riR(y  
compound interest 複利   asPD>jc  
consignee 承銷人   oJ
yC{G  
consignment 寄銷   *Vv ;NA/  
consignor 寄銷人   la|#SS95  
consolidated balance sheet 合併資產負債表   sDJ5'ul  
consolidated profit and loss account 合併損益表   6Oo'&3 @  
consolidation 合併   Qbt fKn95  
construction cost 營建成本   IK~ur\3  
construction revenue 營建收入   d@8_?G}  
contract 合同   4.H!rkMM  
control account 統制賬戶   m='+->O*'l  
copyright 版權   5'+g'9  
corporation 公司   FCqs'   
cost 成本   ' nf"u  
cost accounting 成本會計   YwB5Zqr  
cost of labour 勞工成本   .}
Bb :*@  
cost of production 生產成本   g6 7*Bs  
cost of manufacture 製造成本   z0g$+bhy  
cost of sales 銷貨成本   bsqoR8  
cost price 成本價格   aW w`v[v  
credit 貸方   f4!
^0%l  
credit note 收款通知單   Rg0\Ng4|G  
creditor 債權人   e|+uLbN&;c  
crossed check 橫線支票   nU`vj`K   
current account 往來活期賬戶   \Cx3^ iX  
current asset 流動資產    pSV 8!  
current liability 流動負債   V+Cb.$@  
current profit and loss 本期損益   ;qG a|`#j  
debit 借方   UT[KwM{y  
debt 債務   4fP>;9[F  
debtor 債務人   q' _  
deed 契據   Szwa2IdI.  
deferred assets 遞延資產   hDmVv;M:  
deferred liabilities 遞延負債   F\,3z7s  
delivery 交貨   Z [68ji]  
delivery expense 送貨費    $JX_e  
delivery order 出貨單   "* 'rzd  
demand draft 即期匯票   H(?z?2b p  
demand note 即期票據   ?;^_%XSQ*  
demurrage charge 延期費   ;YK^&!N  
deposit 存款   e^Jy-?E  
deposit slip 存款單   /SN .M6~  
depreciation 折舊   r"5]U`+  
direct cost 直接成本   Nm\I_wjX  
direct labour 直接人工   K;[V`) d'  
director 董事   &w/aQs~  
discount 折扣   !H?#~{ W}  
discount on purchase 進貨折扣   "#[Y[t\Ia  
   z %mM#X