[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。   b^_#f:_j
 
S\b[Bq  
acceptance 承兌   $!%/Kk4M  
account 賬戶   Fy37I/#)r&  
accountant 會計員   AE? 0UVI  
accounting 會計   uOUgU$%zqH  
accounting system 會計制度   w$8Su
:g=  
accounts payable 應付賬款   0F> ils  
accounts receivable 應收賬款   #pO=\lJ
,  
accumulated profits 累積利益   f]Z%,'1^  
adjusting entry ?#123;整記錄    I ,8   
adjustment ?#123;整   q{~59{Fha  
administration expense 管理費用   FFX-kS  
advances 預付   KK$t3e)  
advertising expense 廣告費   w#mnab@  
agency 代理   ;]!QLO.bs^  
agent 代理人   RQxL`7H  
agreement 契約    ~A^E_  
allotments 分配數   `Cq&;-u  
allowance 津貼   YbAa@Sq@  
amalgamation 合併   4'u +%6+__  
amortization 攤銷   -i93  
amortized cost 應攤成本   /2z, ?,jL  
annuities 年金   z7TMg^9#  
applied cost 已分配成本   E$l4v>iA  
applied expense 已分配費用   BwOIdz%]OY  
applied manufacturing expense 己分配製造費用   8R|!$P  
apportioned charge 攤派費用   "y~tAg  
appreciation 漲價   MXQua:&HW  
article of association 公司章程   }@6Tcn1  
assessment 課稅   7p1f*N[X  
assets 資產   V'b$
P2 ?^  
attorney fee 律師費  
bmCp:
6  
audit 審計   RTC;Wj  
auditor 審計員   "06t"u<%  
average 平均數   vq?Lej  
average cost 平均成本   g{ ()  
bad debt 壞賬   suOWmq Ls  
balance 餘額   7:/gO~gI  
balance sheet 資產負債表   ;Aqj$ x  
bank account 銀行賬戶   tKS'#y!R  
bank balance 銀行結存   CghlyT  
bank charge 銀行手續費   _:+hB9n s  
bank deposit 銀行存款   s5s'[<  
bank discount 銀行貼現   Rf4}((y7Y\  
bank draft 銀行匯票   )k
MF~S|H  
bank loan 銀行借款   l+nT$IPF  
bank overdraft 銀行透支   OsT|MX  
bankers acceptance 銀行承兌   B6kc9XG  
bankruptcy 破產   =;Q:z^S  
bearer 持票人   MCO2(E-  
beneficiary 受益人   y5{Vx{V"Q  
bequest 遺產   \>$3'i=mQ  
bill 票據   9Bao~(j/k  
bill of exchange 匯票   *fCmZ$U:{  
bill of lading 提單   %* k`z#b  
bills discounted 貼現票據   ;rRV=$y  
bills payable 應付票據   FG!2h&k  
bills receivable 應收票據   =u-q#<h4;  
board of directors 董事會   ~&<Ls  
bonds 債券   j- cp  
bonus 紅利   [H[L};%=j  
book value 賬面價值   uG$*DeZti  
bookkeeper 簿記員   xx@[ecW  
bookkeeping 簿記   s*Nb=v.e9  
branch office general ledger 支店往來賬戶   Xf#+^cQ  
broker 經紀人   72CHyl`|l  
brought down 接前   ZEK,Z['  
brought forward 接上頁   q|{
z9V<  
budget 預算   @<.ei)
cqb  
by-product 副產品   GT7&>}FJ)  
by-product sales 副產品銷售   ck< `kJ`b  
capital 股本   esiU._:u  
capital income 資本收益   < 1%}8t"
 
capital outlay 資本支出   K491
QXG  
capital stock 股本   ]Cs=EZr  
capital stock certificate 股票   7B<,nKd  
carried down 移後   I7wR[&L885  
carried forward 移下頁   {O:{F?  
cash 現金   G6.lRaPu"m  
cash account 現金賬戶   C  :An  
cash in bank 存銀行現金   riL|B3  
cash on delivery 交貨收款   &) 64:l&  
cash on hand 庫存現金   UZdGV?o ?  
cash payment 現金支付   +_L]d6  
cash purchase 現購   #*q]^Is"  
cash sale 現沽   BhYvEbt  
cashier 出?#123;員   #UE}JR3g  
cashiers check 本票   I 12Zh7Cc:  
certificate of deposit 存款單折   wH$qj'G4CN  
certificate of indebtedness 借據   h% KEg667  
certified check 保付支票   }hsNsQ  
certified public accountant 會計師   eR,/}g\  
charges 費用   `KtP;nG  
charge for remittances 匯水手續費   Dw/vXyZ  
charter 營業執照   :tbgX;tCs5  
chartered accountant 會計師   41]a{A
7q  
chattles 動產   SXP(C^?C  
check 支票   oNIYO *[  
che stub 支票存根   }`2a>N: &  
closed account 己結清賬戶   (5@H<c^6  
closing 結算   N,Z* d  
closing entries 結賬紀錄   /@|iI<|  
closing stock 期末存貨   0@!huk  
closing the book 結賬   7~FHn'xt  
columnar journal 多欄日記賬   `Th~r&GvF  
combination 聯合   #6vf:94  
commission 佣金   !d<R=L  
commodity 商品  

2Mk;r*FT  
common stock 普通股   5+11J[~{  
company 公司   4b[bj").A  
compensation 賠償   NTD1QJ  
compound interest 複利   _?:jZ1wZ  
consignee 承銷人   Ufl\ uq3'H  
consignment 寄銷   l;KrFJ6  
consignor 寄銷人   L{P'mG=4  
consolidated balance sheet 合併資產負債表   Ovc 9x\N  
consolidated profit and loss account 合併損益表   pHoHngyi&  
consolidation 合併   xhbN=L  
construction cost 營建成本   kmc_%Wm}  
construction revenue 營建收入   ]:#=[CH  
contract 合同   0uIY6e0E  
control account 統制賬戶   "d:rPJT)(@  
copyright 版權   g=[OH  
corporation 公司   5\# F5s}  
cost 成本   o_`6oC"s  
cost accounting 成本會計   CDM6o!ur3  
cost of labour 勞工成本   i_Hm?Bi!F  
cost of production 生產成本   m=
sEB8P  
cost of manufacture 製造成本   ?[d4HKs   
cost of sales 銷貨成本   >STthPO  
cost price 成本價格   1R3,Z8j'  
credit 貸方   ~;3#MAG  
credit note 收款通知單   3!b $R?kZ  
creditor 債權人   ". tW5O>  
crossed check 橫線支票   pdRM%ug   
current account 往來活期賬戶   Nna.NU1  
current asset 流動資產   JyZuj>` 6  
current liability 流動負債   )][U6
e  
current profit and loss 本期損益   o[cOL^Xd1  
debit 借方  
T/g\v?>  
debt 債務   sJ|pR=g)!  
debtor 債務人   9^W7i]-Z  
deed 契據   A|8"}Hm  
deferred assets 遞延資產   Q__CW5&'u  
deferred liabilities 遞延負債   }yK7LooM  
delivery 交貨   w2.] 3QAZ  
delivery expense 送貨費   kScZP8yw  
delivery order 出貨單   yuZLsH  
demand draft 即期匯票   i"}z9Ae~.  
demand note 即期票據   !CUl1L1DSi  
demurrage charge 延期費   E%bhd4$G  
deposit 存款   4>=M"DhB  
deposit slip 存款單   ~D9Cu>d9  
depreciation 折舊   ?YW~7zG  
direct cost 直接成本   K khuPBd2  
direct labour 直接人工   ?Z 2,?G  
director 董事   ZU`9]7"87B  
discount 折扣   ~{I.qv)>M~  
discount on purchase 進貨折扣   =@Oo 3*>  
   #gQn3.PX+y