[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。   onRxe\?D(  

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acceptance 承兌   z8_m<uewz  
account 賬戶   seC]=UJh#>  
accountant 會計員   au@ LQxKQ  
accounting 會計   k__iJsk  
accounting system 會計制度   =.(yOUI  
accounts payable 應付賬款   HS XS%v/Y  
accounts receivable 應收賬款   /x,gdZPX  
accumulated profits 累積利益   X, n4_=f  
adjusting entry ?#123;整記錄   lT#&\JQ  
adjustment ?#123;整   V>ML-s9  
administration expense 管理費用   26PUO$&b.  
advances 預付   J(JsfU4  
advertising expense 廣告費   /ts=DxCC;  
agency 代理   ig<Eyr  
agent 代理人   Tm(XM<  
agreement 契約   $}V<Um  
allotments 分配數   h[#Lg3  
allowance 津貼   gD10C,{  
amalgamation 合併   >J [Bf9)>  
amortization 攤銷   Zu`; S#Y  
amortized cost 應攤成本   W^npzgDCo  
annuities 年金   {*,~,iq  
applied cost 已分配成本   6w(Mb~[n  
applied expense 已分配費用   4YDK`:4I~  
applied manufacturing expense 己分配製造費用   7[h_"@_A7  
apportioned charge 攤派費用   '?=SnjMX  
appreciation 漲價   <_$]!Z6UR  
article of association 公司章程   mR@|]T  
assessment 課稅   
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assets 資產   K]ob>wPf  
attorney fee 律師費   yI/2 e[  
audit 審計   Ls{z5*<FM  
auditor 審計員   O4RNt,?l  
average 平均數   '{dduHo  
average cost 平均成本   qzS 9ls>>  
bad debt 壞賬    %Xs3Lz  
balance 餘額   5OeTOI()&5  
balance sheet 資產負債表   uMVM-(g%  
bank account 銀行賬戶   Z?X0:WK  
bank balance 銀行結存   $2B_a  
bank charge 銀行手續費   q9
fC oz  
bank deposit 銀行存款   kR$>G2$!  
bank discount 銀行貼現   KwK[)Cvv  
bank draft 銀行匯票   W9n0Jv  
bank loan 銀行借款   @)s;u}H  
bank overdraft 銀行透支   $* 1?"$LN  
bankers acceptance 銀行承兌   &7z79#1NS  
bankruptcy 破產   IN=pki|.  
bearer 持票人   M2HO!btf  
beneficiary 受益人   L 08>9tf`  
bequest 遺產   #:C;VAAp  
bill 票據   ?&;d#z*4  
bill of exchange 匯票   9rXbv4{  
bill of lading 提單   jJFWPD]u  
bills discounted 貼現票據   X8~dFjhX  
bills payable 應付票據   7'u<)V  
bills receivable 應收票據   6BM[RL?T  
board of directors 董事會   j,%@%upM  
bonds 債券   h/~:}Bof  
bonus 紅利   n,sf$9"  
book value 賬面價值   3ThBy'
 
bookkeeper 簿記員   ?_mcg8A@@*  
bookkeeping 簿記   Y<|!)JLB2  
branch office general ledger 支店往來賬戶   - s[=$pDU  
broker 經紀人   HR)Dz~Obw  
brought down 接前   Td#D\d\R  
brought forward 接上頁   qu]ch&"?U  
budget 預算   Yhdt"@;..  
by-product 副產品   79 z FF  
by-product sales 副產品銷售   &:}e`u@5|  
capital 股本   Y g>W.wA  
capital income 資本收益   ,M2u (9  
capital outlay 資本支出   n8<o*f&&9>  
capital stock 股本   T}} 0hs;  
capital stock certificate 股票   Rs +rlJq  
carried down 移後   z_qy>  
carried forward 移下頁   9~+A<X]Hd  
cash 現金   w-2&6o<n-  
cash account 現金賬戶   LhM{LUi  
cash in bank 存銀行現金   [ZwZGAP  
cash on delivery 交貨收款   is=sV:j:  
cash on hand 庫存現金   f[,9WkC  
cash payment 現金支付   iVq4&X_x  
cash purchase 現購   a*LT<N  
cash sale 現沽   DxjD/?R8  
cashier 出?#123;員   >!+.M9  
cashiers check 本票   k=w;jX&;`  
certificate of deposit 存款單折   zJ{?'kp  
certificate of indebtedness 借據   o `?0D)/O  
certified check 保付支票   B;9"=0  
certified public accountant 會計師   o(xRq;i  
charges 費用   %bI(  
charge for remittances 匯水手續費   [NcS[*qp  
charter 營業執照   @$FE}j_  
chartered accountant 會計師   _^4\z*x  
chattles 動產   0_yE74i  
check 支票   xe^*\6Y  
che stub 支票存根   ~;
St,Fw<<  
closed account 己結清賬戶   -r/G)Rs  
closing 結算   34VyR a  
closing entries 結賬紀錄   Z09FW>"u  
closing stock 期末存貨   WqN=D5  
closing the book 結賬   [?)=3Pp  
columnar journal 多欄日記賬   "8K >Yu17  
combination 聯合   [c4.E"  
commission 佣金   H+ra w/"  
commodity 商品   9tZ)#@\  
common stock 普通股   u#5/s8  
company 公司   Z=%+U _,  
compensation 賠償   d q=>-^o  
compound interest 複利   `x:znp}'  
consignee 承銷人   a]:tn:q  
consignment 寄銷   eeIh }t>[  
consignor 寄銷人   2mL1BG=Yk  
consolidated balance sheet 合併資產負債表   s vn[c*  
consolidated profit and loss account 合併損益表   yu"Ii-9z  
consolidation 合併   dDH +`;$.  
construction cost 營建成本   T!$7:% D  
construction revenue 營建收入   mhT
pR0  
contract 合同   Z4FyuWc3  
control account 統制賬戶   )/k0*:OMyO  
copyright 版權   9@AGx<S1  
corporation 公司   &SS"A*xg  
cost 成本   *D`qcv  
cost accounting 成本會計   HE&,?vioy  
cost of labour 勞工成本   3_=~7B) 8  
cost of production 生產成本   f uojf+i  
cost of manufacture 製造成本   U -~%-gFC  
cost of sales 銷貨成本   *Yv"lB8  
cost price 成本價格   sh.xp8^)^>  
credit 貸方   3WyK!@{  
credit note 收款通知單   /=Ug}%.  
creditor 債權人   dJ\6m!Mp  
crossed check 橫線支票   P8NKpO\  
current account 往來活期賬戶   PK1j$&F  
current asset 流動資產   a?'3  
current liability 流動負債   k*|dX.C:  
current profit and loss 本期損益   T#Pz_ hAu  
debit 借方   Cw?AP6f%  
debt 債務   iHjo3_g)n  
debtor 債務人   w?ssV  
deed 契據   aKs!*uo0H  
deferred assets 遞延資產   J#*Uf>5NY  
deferred liabilities 遞延負債   G],+?E_,  
delivery 交貨   TR z~rW k  
delivery expense 送貨費   .jMm-vox}  
delivery order 出貨單   475yX-A  
demand draft 即期匯票   _5a]pc$\Y]  
demand note 即期票據   wo2^,Y2z+  
demurrage charge 延期費   ;a!o$y  
deposit 存款   vZ 4Z+;.  
deposit slip 存款單   b qB[vPsI  
depreciation 折舊   4,9AoK)yp  
direct cost 直接成本   )DMu`cD  
direct labour 直接人工   , >Y .!  
director 董事   aM 0kV.O  
discount 折扣   `.;7O27A^%  
discount on purchase 進貨折扣   yp 5*8g5  
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