[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。   G2ZF`WQ  
YgQ_P4B;  
acceptance 承兌   !vr">@}K  
account 賬戶   RSG4A>%!mI  
accountant 會計員   Mto3Ryic!  
accounting 會計   mJc'oG-  
accounting system 會計制度   Q5;Km1(  
accounts payable 應付賬款   Z7JI4"  
accounts receivable 應收賬款   f6PXcV   
accumulated profits 累積利益   6JmS9ho  
adjusting entry ?#123;整記錄   L

=D d`  
adjustment ?#123;整   Q pz01x  
administration expense 管理費用    8yOzD  
advances 預付   |n=m8X  
advertising expense 廣告費   `R!0uRu  
agency 代理   !a[ voUS  
agent 代理人   AQ32rJT8c`  
agreement 契約   Fb*^GH)J  
allotments 分配數   Up`$U~%-  
allowance 津貼   N1\u~%AT"  
amalgamation 合併   C;oP"K]4=  
amortization 攤銷   1zGEf&rv:  
amortized cost 應攤成本   j {7_p$JM  
annuities 年金   #h/-  
applied cost 已分配成本   q_g'4VZv  
applied expense 已分配費用   3_J
9SwtN  
applied manufacturing expense 己分配製造費用   $A
7[?Ai ?  
apportioned charge 攤派費用   Z]1~9:7ap  
appreciation 漲價   qK:
.j  
article of association 公司章程   r*>XkM& M  
assessment 課稅   #`:60#l  
assets 資產   *=MC+4E  
attorney fee 律師費   !z{bqPlFGG  
audit 審計   mz+>rc  
auditor 審計員   Pgr>qcbql  
average 平均數   ti`
z:8n7  
average cost 平均成本   HOsq _)K  
bad debt 壞賬   :?RooJ~#  
balance 餘額   &Km?(%?  
balance sheet 資產負債表   F{[2|u(4  
bank account 銀行賬戶   bV@53_)N2  
bank balance 銀行結存   Y%^&
aacZ  
bank charge 銀行手續費   }Da8S|)H  
bank deposit 銀行存款   _R8)%<E  
bank discount 銀行貼現   *VIM!/Y
W  
bank draft 銀行匯票   w]"Y1J(i  
bank loan 銀行借款   Dd!MG'%hlb  
bank overdraft 銀行透支   rP2^D[uM.  
bankers acceptance 銀行承兌   [uc;M6o}?  
bankruptcy 破產   fhLdM  
bearer 持票人   $Z+N*w~8  
beneficiary 受益人   WyA>OB<Zeq  
bequest 遺產   Z!G;q}zZ!  
bill 票據   +TpM7QaL  
bill of exchange 匯票   I =qd\  
bill of lading 提單   cP$b>3O  
bills discounted 貼現票據   {Ylj]  
bills payable 應付票據   m3F.-KPO  
bills receivable 應收票據   (
4$lB{%  
board of directors 董事會   (FH4\'t)  
bonds 債券   UmiW_J B  
bonus 紅利   >f'nl  
book value 賬面價值   u`gy1t `  
bookkeeper 簿記員   | (v/>t  
bookkeeping 簿記   gO*cX&  
branch office general ledger 支店往來賬戶   qoB  
broker 經紀人   BG-uKJ  ^  
brought down 接前   {KeHqM}e  
brought forward 接上頁   0w8Id . ,  
budget 預算   lr+Kwve  
by-product 副產品   KT{<iz_  
by-product sales 副產品銷售  
-gI uL  
capital 股本   &KbtW_  
capital income 資本收益   #
c+N}eX{  
capital outlay 資本支出   3hO`GM  
capital stock 股本   @`wBe#+\  
capital stock certificate 股票   '3[Ecy#  
carried down 移後   +'uF3-+WY  
carried forward 移下頁   0AJ6g@t[  
cash 現金   z ]o &^Q  
cash account 現金賬戶   Y'Wj7P  
cash in bank 存銀行現金   ;)0vxcMB  
cash on delivery 交貨收款   o%M~Q<wf  
cash on hand 庫存現金   ?F AsV&y  
cash payment 現金支付   C0i:*1  
cash purchase 現購   mgG0uV  
cash sale 現沽   x:xKlPGd  
cashier 出?#123;員   6\4oHRJC  
cashiers check 本票   "SLN8x49(  
certificate of deposit 存款單折   ~UK) p;|  
certificate of indebtedness 借據   0m7J'gm{  
certified check 保付支票   [xO^\oQa=c  
certified public accountant 會計師   f:Nfw+/q  
charges 費用   1_7x'5GdA  
charge for remittances 匯水手續費   FLEf(  
charter 營業執照   *3S,XMS{O  
chartered accountant 會計師   y"e'Gg2  
chattles 動產   4)JrOe&k  
check 支票   Tud[VS?99  
che stub 支票存根   6by5V ESx  
closed account 己結清賬戶   (W=z0Lqu  
closing 結算   mEz&:A  
closing entries 結賬紀錄   iP|h];a+@  
closing stock 期末存貨   $o/?R]h  
closing the book 結賬   VG2TiR1  
columnar journal 多欄日記賬   hP3I_I[qF}  
combination 聯合  
t.lm`
=  
commission 佣金   b]4yFwb  
commodity 商品   >W.Pg`'D  
common stock 普通股   ll[U-v{  
company 公司   TL]2{rf~  
compensation 賠償   jBI VZ!X  
compound interest 複利   OPwp 
(b  
consignee 承銷人   qFe|$rVVIl  
consignment 寄銷   .Ks&r  
consignor 寄銷人   :'1ePq  
consolidated balance sheet 合併資產負債表   JaG<.ki  
consolidated profit and loss account 合併損益表   W$?1" F.  
consolidation 合併   9g^@dfBV  
construction cost 營建成本   #`y7L4V*o  
construction revenue 營建收入   Q&`$:h.~  
contract 合同   d?b2jZ$r]  
control account 統制賬戶   j,E
E`g&  
copyright 版權   :E4i@ O7%  
corporation 公司   Wj.)wr!  
cost 成本   h!yF  
cost accounting 成本會計   (yc$W9  
cost of labour 勞工成本   ?v8RY,Q30  
cost of production 生產成本   a(d'iAU8^  
cost of manufacture 製造成本   (tyo4Tz1  
cost of sales 銷貨成本   e/#4)@]  
cost price 成本價格    {< jLfL1  
credit 貸方   il5WLi;{  
credit note 收款通知單   aJI>qk h?]  
creditor 債權人   &Vnet7L fU  
crossed check 橫線支票   "^22Y}VB  
current account 往來活期賬戶   ^a<=@0|  
current asset 流動資產   @hl5^d"l  
current liability 流動負債   ;[gv-H  
current profit and loss 本期損益   1MfRFv  
debit 借方   #vLDNR  
debt 債務   t8]u#bx"?  
debtor 債務人   2ZIf@C{P.  
deed 契據   =Q3Go8b4HJ  
deferred assets 遞延資產   I[tU}ojP  
deferred liabilities 遞延負債   wqA5GK>m2  
delivery 交貨   P*I
\FV  
delivery expense 送貨費   N4)&K[  
delivery order 出貨單   I>L l c Y  
demand draft 即期匯票   }! zjj\g^  
demand note 即期票據   1hi^  
demurrage charge 延期費   x9-K}s]%  
deposit 存款   oUltr  
deposit slip 存款單   hl6al:Y  
depreciation 折舊   Lm,io\z  
direct cost 直接成本   F3';oyy  
direct labour 直接人工   rLh490
@  
director 董事   8V=I[UF.1?  
discount 折扣   LP=!u~?  
discount on purchase 進貨折扣   u`E_Q8  
   P4R.~J ;8