[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。   =^=9z'u"=  
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acceptance 承兌   a*74FVZo.;  
account 賬戶   S1%{/w  
accountant 會計員   "YHe]R>3s  
accounting 會計   ]?mWnEi!z  
accounting system 會計制度   ZXHG2@E)  
accounts payable 應付賬款   pk(<],0]X  
accounts receivable 應收賬款   ,GZ(>|  
accumulated profits 累積利益   GeZw
bJ/?B  
adjusting entry ?#123;整記錄   Y( D d7`c  
adjustment ?#123;整   t`H^! b  
administration expense 管理費用   f{
WJM>$:  
advances 預付   &l{yEWA}g  
advertising expense 廣告費   #`v`e"  
agency 代理   <F>\Vl:  
agent 代理人   $fuFx8`2W  
agreement 契約   esbxx##\  
allotments 分配數   pg*'2AT  
allowance 津貼   M ~.w:~Jm  
amalgamation 合併   Yy>%dL  
amortization 攤銷   h'w9=Pk~6y  
amortized cost 應攤成本   D-A#{e _  
annuities 年金   m7^a 4  
applied cost 已分配成本   C6CX{IA]  
applied expense 已分配費用   U:gE:tf  
applied manufacturing expense 己分配製造費用   :#c?`>uV  
apportioned charge 攤派費用   m-> chOu~|  
appreciation 漲價   F)5QpDmqb  
article of association 公司章程   q.~.1 '`!  
assessment 課稅   W&BwBp]K  
assets 資產   htlsU*x  
attorney fee 律師費   (= uwx#  
audit 審計   FbWkT4t|  
auditor 審計員   ZEUd?"gaR  
average 平均數   M+)%gnq`u  
average cost 平均成本   ^=E 4~
22q  
bad debt 壞賬   ! z58,hv  
balance 餘額   X1#D }  
balance sheet 資產負債表   pRUN[[L
 
bank account 銀行賬戶   SX/yY  
bank balance 銀行結存   VlXIM,
  
bank charge 銀行手續費   76$19  
bank deposit 銀行存款   = J).(E89  
bank discount 銀行貼現   J0mY=vX  
bank draft 銀行匯票   B58H7NH ;G  
bank loan 銀行借款   u%VO'}Gz  
bank overdraft 銀行透支   H&3VPag  
bankers acceptance 銀行承兌   0MrtJNF]_O  
bankruptcy 破產   q
,$UKg#i  
bearer 持票人   zUIh8cAoE  
beneficiary 受益人   \TC&/'7}  
bequest 遺產   Wq F(  
bill 票據   ;&;coH8`  
bill of exchange 匯票   _BtppQIWv  
bill of lading 提單   bN<c5  
bills discounted 貼現票據   |@Q(~[It  
bills payable 應付票據   06 K8|K  
bills receivable 應收票據   3`IDm5  
board of directors 董事會   3,3{wGvHHW  
bonds 債券   <s]K~ Vo  
bonus 紅利  
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book value 賬面價值   3=T<c?[  
bookkeeper 簿記員   $axaI$bE  
bookkeeping 簿記   [UR+G8X21m  
branch office general ledger 支店往來賬戶   G*\wu&7!  
broker 經紀人   ( F0.lDZ  
brought down 接前   Q:>;d-D|1  
brought forward 接上頁   V:QfI  
budget 預算   OtY.s\m y  
by-product 副產品   92+({ fgW  
by-product sales 副產品銷售   UFouIS#L  
capital 股本   H6bomp"  
capital income 資本收益   %zb7M%dC6`  
capital outlay 資本支出  
hSp[BsF`,  
capital stock 股本   N!9DZEcm  
capital stock certificate 股票   Ny\iRU)fN  
carried down 移後   Vy16Co  
carried forward 移下頁   H,:Cg:E/^  
cash 現金   4kxy7]W  
cash account 現金賬戶   f ,K1a9.  
cash in bank 存銀行現金   ;T-i+_  
cash on delivery 交貨收款   K34ca-~  
cash on hand 庫存現金   _Dwn@{[(8  
cash payment 現金支付   Z9~~vf#  
cash purchase 現購   Jj
yQ  
cash sale 現沽   ]/JE#  
cashier 出?#123;員   f!xIMIl)+  
cashiers check 本票   }I#;~|v~<  
certificate of deposit 存款單折   qaG%PH}a  
certificate of indebtedness 借據   0*B_$E06  
certified check 保付支票   [-s0'z  
certified public accountant 會計師   8kH'ai  
charges 費用   -58r*[=8  
charge for remittances 匯水手續費   !i.`m-J*  
charter 營業執照   K&D -1u   
chartered accountant 會計師   1S
0GjR  
chattles 動產   *ZK
fyn$+~  
check 支票   b0m1O.&I_  
che stub 支票存根   at6f(+  
closed account 己結清賬戶   yr[iAi"  
closing 結算   :9_K@f?n  
closing entries 結賬紀錄   .7+_ubj&,  
closing stock 期末存貨   pFGdm3pV  
closing the book 結賬   XH1so1h  
columnar journal 多欄日記賬   B%^B_s  
combination 聯合   VskyRxfdW3  
commission 佣金   wvx N6  
commodity 商品   qGl+KI
 
common stock 普通股   2X]2;W)S;  
company 公司   DK*2d_  
compensation 賠償   7I(Sa?D:  
compound interest 複利   qB<D'h7  
consignee 承銷人   9)aXLM4Y  
consignment 寄銷   6.KR(V  
consignor 寄銷人   JAmv7GL'6  
consolidated balance sheet 合併資產負債表   9.#\GI ;  
consolidated profit and loss account 合併損益表   Lo7R^>  
consolidation 合併   8l+\Qyj  
construction cost 營建成本   SZ1+h TY7d  
construction revenue 營建收入   "%qGcC
8  
contract 合同   CuT[V?^iD  
control account 統制賬戶   3::DURkjf  
copyright 版權   
\8{C$"F  
corporation 公司   i?4vdL8M  
cost 成本   t#6gjfIi  
cost accounting 成本會計   hb_YdnG  
cost of labour 勞工成本   {B\ar+9>  
cost of production 生產成本   :Oa|&.0l?  
cost of manufacture 製造成本   }4A+J"M4y  
cost of sales 銷貨成本   ,)S|%tDW  
cost price 成本價格   eu^z&R!um  
credit 貸方   Q4CxtY  
credit note 收款通知單   WH/
r$.&  
creditor 債權人   s-o0N{b?#'  
crossed check 橫線支票   0qw,R4YK  
current account 往來活期賬戶   bYgrKz@uK  
current asset 流動資產   Ur?a%]  
current liability 流動負債   2[ qO;js  
current profit and loss 本期損益   c5R58#XK=  
debit 借方   2+sNt6B2  
debt 債務   vxk1RL*Xu  
debtor 債務人   i7cMe8  
deed 契據   J3S@1"   
deferred assets 遞延資產   K}&|lCsb  
deferred liabilities 遞延負債   ?J%$;"q  
delivery 交貨   0)yvyQ5  
delivery expense 送貨費   PZeVjL?E  
delivery order 出貨單   ~Q>97%  
demand draft 即期匯票   Ol{)U;,`  
demand note 即期票據   A4Q8^^byY  
demurrage charge 延期費   g[q1P:I@W  
deposit 存款   x)THeH@  
deposit slip 存款單   My,ki:V?g6  
depreciation 折舊   oizD: |  
direct cost 直接成本   GT|=Apnwr%  
direct labour 直接人工   Mf tX~+  
director 董事   9~ K1+%!  
discount 折扣   ;W'y^jp]"  
discount on purchase 進貨折扣   /".+OpL  
   ! Hdg $,