[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。   -K"4rz  
}^9]jSq5  
acceptance 承兌   7KU~(?|:h  
account 賬戶   P''X_1oMC  
accountant 會計員   'l~6ErBSg  
accounting 會計   BPqk"HG]T  
accounting system 會計制度   J1bA2+5.*e  
accounts payable 應付賬款   9qK
zS<"h  
accounts receivable 應收賬款   n-$VUo  
accumulated profits 累積利益   9:5:`'b  
adjusting entry ?#123;整記錄   ` @8`qXg  
adjustment ?#123;整   EM@;3.IO  
administration expense 管理費用   tAjx\7IX  
advances 預付   {Hl[C]25X  
advertising expense 廣告費   qos`!=g?  
agency 代理   Cp#)wxi6[y  
agent 代理人   3o *FPO7?  
agreement 契約   P-CB;\  
allotments 分配數   _d@=n
K)  
allowance 津貼   Y>BP?l  
amalgamation 合併   %K(0W8&  
amortization 攤銷   m*Lo|F  
amortized cost 應攤成本   9AHSs,.t  
annuities 年金   -I": Z2.fR  
applied cost 已分配成本   C)Jn[/BD  
applied expense 已分配費用   Tv5g`/e=Ej  
applied manufacturing expense 己分配製造費用   1DE@N1l  
apportioned charge 攤派費用   ;gMgj$mI  
appreciation 漲價   Rrg8{DZhv  
article of association 公司章程   _n"Ae?
TP  
assessment 課稅   ymWgf6r<  
assets 資產   1tB[_$s  
attorney fee 律師費   )4R:)-"f  
audit 審計   A5fwAB  
auditor 審計員   1zftrX~v!X  
average 平均數   K=?VDN  
average cost 平均成本   `TtXZ[gP}  
bad debt 壞賬   15{Y9
!  
balance 餘額   ~ttY(wCV  
balance sheet 資產負債表   K>2#UzW  
bank account 銀行賬戶   Kmz7c|  
bank balance 銀行結存   9 [jTs3l:  
bank charge 銀行手續費   6P n8f  
bank deposit 銀行存款   C`V)VJM  
bank discount 銀行貼現   ,RxYd6  
bank draft 銀行匯票   -x`G2i  
bank loan 銀行借款   }LP!)|E  
bank overdraft 銀行透支   UsQ4~e 4-  
bankers acceptance 銀行承兌   ] asBd"  
bankruptcy 破產   in-C/m#  
bearer 持票人   wGsRS[  
beneficiary 受益人   k(%QIJH  
bequest 遺產   6rN(_Oi-  
bill 票據   }fR,5|~X  
bill of exchange 匯票   gNpJ24QK  
bill of lading 提單   %Sk@GNI_  
bills discounted 貼現票據   E7zm{BX]  
bills payable 應付票據   WO<
/Mw  
bills receivable 應收票據   bEV<iZDq%  
board of directors 董事會   vuQ%dDxI  
bonds 債券   m~#%Q?_ %  
bonus 紅利   27F~(!n  
book value 賬面價值   " =] -%B  
bookkeeper 簿記員   SP]I
UdE\  
bookkeeping 簿記   wJ<Oo@snm  
branch office general ledger 支店往來賬戶   &PWB,BXv  
broker 經紀人   8}e,%
{q  
brought down 接前   ~z5R{;Nbz|  
brought forward 接上頁   mTNVU@TY=  
budget 預算   -fI@])$9J  
by-product 副產品   %wptZ"2M  
by-product sales 副產品銷售   VOTv?V
f  
capital 股本   'R<&d}@P*#  
capital income 資本收益   efP&xk  
capital outlay 資本支出   Mg,:UC:  
capital stock 股本   B[4pX +f  
capital stock certificate 股票   fq[;%cr4  
carried down 移後  
SJt<+kg  
carried forward 移下頁   J?UQJ&!@O  
cash 現金   41a.#o  
cash account 現金賬戶   gb=/#G0R  
cash in bank 存銀行現金   9`//^8G:=  
cash on delivery 交貨收款  
OS|>t./U  
cash on hand 庫存現金   YW@#91.  
cash payment 現金支付   Y
wY74w:  
cash purchase 現購   c#IYFTz  
cash sale 現沽    7R#+Le)  
cashier 出?#123;員   (+<1*5BEkT  
cashiers check 本票   )Or.;  
certificate of deposit 存款單折   2QpHvsl_  
certificate of indebtedness 借據   ?Iyo9&1&  
certified check 保付支票   ps .]N   
certified public accountant 會計師   #rO8Kf  
charges 費用   :0)3K7Q  
charge for remittances 匯水手續費   m'\2:mDu0  
charter 營業執照   ] ul$*  
chartered accountant 會計師   ?{w3|Ef&  
chattles 動產   2&c9q5.b  
check 支票   )*;zW!H  
che stub 支票存根   g.c8FP+  
closed account 己結清賬戶   ;$Y4xM`=m  
closing 結算   {!|}=45Z  
closing entries 結賬紀錄   @_:]J1jw7  
closing stock 期末存貨   ?m$a6'2-,J  
closing the book 結賬   8d*/HF)h  
columnar journal 多欄日記賬   5zFR7/p{  
combination 聯合   T,xPSN2A*  
commission 佣金   kg@>;(V&  
commodity 商品   K
7Rpr.p  
common stock 普通股   ?pgG,=?  
company 公司   ;S0Kh"A  
compensation 賠償   YEkh3FrbwH  
compound interest 複利   : =%0Mb:  
consignee 承銷人   wC `+  
consignment 寄銷   I$E.s*B9  
consignor 寄銷人   ]EwVpvTw  
consolidated balance sheet 合併資產負債表   b=~i)`  
consolidated profit and loss account 合併損益表   h~{aGo  
consolidation 合併   c wg !j!l  
construction cost 營建成本   WDFjp  
construction revenue 營建收入   (b'B%rFO  
contract 合同   pV4Whq$  
control account 統制賬戶   AU-n&uX  
copyright 版權   b'6-dU%  
corporation 公司   xI>A6  
cost 成本   :Mm3 gW)  
cost accounting 成本會計   5~mh'<:  
cost of labour 勞工成本   ,`ZYvF^%  
cost of production 生產成本   ^Y-]*8;]  
cost of manufacture 製造成本    /'31w9  
cost of sales 銷貨成本   6s0_#wZC  
cost price 成本價格   5M9 I,  
credit 貸方   s'kDk2r  
credit note 收款通知單   rQ7+q;[J  
creditor 債權人   b~nAP
Y6  
crossed check 橫線支票   ~ek$
C  
current account 往來活期賬戶   ) (y)A[  
current asset 流動資產   [D*UT#FM  
current liability 流動負債   6N)!aT9eo  
current profit and loss 本期損益   Q#nOJ(KV  
debit 借方   sKlDu  
debt 債務   BD`2l!d  
debtor 債務人   sP^R/z|Y  
deed 契據   hKzSgYxP=t  
deferred assets 遞延資產   $Y5)(  
deferred liabilities 遞延負債   QtvYv!  
delivery 交貨   z{Mr$%'EY  
delivery expense 送貨費   UQB"v3Z  
delivery order 出貨單   _/wV;h~R  
demand draft 即期匯票   * S=\
l@EW  
demand note 即期票據   !9xp c
Q>  
demurrage charge 延期費   XoA+MuDzpo  
deposit 存款   ` AY_2>7  
deposit slip 存款單   M`ip~7"  
depreciation 折舊   !qX_I db\  
direct cost 直接成本   $V1;la!  
direct labour 直接人工   uL[.ND2._&  
director 董事   qL,tYJ<m%  
discount 折扣   dDF .qXq.  
discount on purchase 進貨折扣   AE} )o)B  
   o1<_
fI