[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。   *y]+dK&-  
:
L:&t,X  
acceptance 承兌   AK@L32-S  
account 賬戶   {_>em*Vb  
accountant 會計員   "rNL `P7  
accounting 會計   Mvcfk$pA  
accounting system 會計制度   ue{xnjw >U  
accounts payable 應付賬款   0xMj=3']  
accounts receivable 應收賬款   {y-^~Q"z  
accumulated profits 累積利益   cUk*C  
adjusting entry ?#123;整記錄   ^3~e/PKM  
adjustment ?#123;整   .F2:!h$  
administration expense 管理費用   Yj3I5RG  
advances 預付   1cC1*c0Z  
advertising expense 廣告費   Nn
eo{
j  
agency 代理   A)NkT`<)  
agent 代理人   |yY`s6Uq  
agreement 契約   7~UR!T9  
allotments 分配數   `u_Qa  
allowance 津貼   E6A/SVp  
amalgamation 合併   B\CN<<N>dD  
amortization 攤銷   ',=g;  
amortized cost 應攤成本   r'4:)~]s  
annuities 年金   E>uVofhml
 
applied cost 已分配成本  

.\:J~(  
applied expense 已分配費用   h~}.G{"  
applied manufacturing expense 己分配製造費用   "484n/D  
apportioned charge 攤派費用   AkBMwV  
appreciation 漲價   Da1aI]{I  
article of association 公司章程   Xm!-~n@-m7  
assessment 課稅   diT=x52  
assets 資產   h<l1U'Bn7  
attorney fee 律師費   (6gK4__}]  
audit 審計   <L0#O(L  
auditor 審計員   LKF/u` 0dP  
average 平均數   UKBJ_r  
average cost 平均成本   q3w1GD  
bad debt 壞賬   q1{H~VSn"  
balance 餘額   RHY4P4B<v>  
balance sheet 資產負債表   xge7r3i  
bank account 銀行賬戶   Ip *g'  
bank balance 銀行結存   S::>N.y  
bank charge 銀行手續費   F
-gE<<  
bank deposit 銀行存款   *_-'/ i  
bank discount 銀行貼現   <V&5P3)d9  
bank draft 銀行匯票   &#
w=7L3AW  
bank loan 銀行借款   BlC <`2S  
bank overdraft 銀行透支   7jG(<!,  
bankers acceptance 銀行承兌   1DJekiWf  
bankruptcy 破產   obH;g*  
bearer 持票人   Yl^mAS[w&  
beneficiary 受益人   X$n(-65  
bequest 遺產   dp5cDF}l  
bill 票據   ml!5:r>  
bill of exchange 匯票   jLVl4h&  
bill of lading 提單   83Ou9E!W  
bills discounted 貼現票據   _e<o7Y@_  
bills payable 應付票據   MgM D\  
bills receivable 應收票據   uaPx"  
board of directors 董事會   uE
5X~  
bonds 債券   Me3dpF  
bonus 紅利   D-p.kA3MJ  
book value 賬面價值   *%FA:Y  
bookkeeper 簿記員   YK#fa2ng  
bookkeeping 簿記   dY!Z  
branch office general ledger 支店往來賬戶   !nf-}ze{  
broker 經紀人   QG gF|c7  
brought down 接前   /bRg?Q  
brought forward 接上頁   *C

|  
budget 預算   2umv|]n+l|  
by-product 副產品   L"+
$Wc[|  
by-product sales 副產品銷售   HLK@xKD<  
capital 股本   $.E6S<(h  
capital income 資本收益   >bo'Y9C  
capital outlay 資本支出   I/J7rkf  
capital stock 股本   $iw%
(H  
capital stock certificate 股票   QO;4}rq  
carried down 移後   % ZU/x d  
carried forward 移下頁   -0uV z)  
cash 現金   s][24)99  
cash account 現金賬戶   @z`@f"l  
cash in bank 存銀行現金   -7qIToO.  
cash on delivery 交貨收款   hVpCB,  
cash on hand 庫存現金   qdD)e$XW,  
cash payment 現金支付   L@Nu/(pB=  
cash purchase 現購   k ]a*&me  
cash sale 現沽   kAYb !h[`  
cashier 出?#123;員   )X+mV  
cashiers check 本票   AONDx3[   
certificate of deposit 存款單折   >!6JKL~=  
certificate of indebtedness 借據   MjL)IgT  
certified check 保付支票   *?p|F&J  
certified public accountant 會計師   4Ft1@  
charges 費用   \_6OCVil  
charge for remittances 匯水手續費   Rd*[ %)  
charter 營業執照   ;t#]2 <d*  
chartered accountant 會計師   mu]as: ~  
chattles 動產   +K",^6%1  
check 支票   S::=85[>z  
che stub 支票存根   3(E $I5  
closed account 己結清賬戶   `|Z}2vo;j  
closing 結算   >pL2*O^{9  
closing entries 結賬紀錄   +C]&2zc.  
closing stock 期末存貨   .d<W`%[  
closing the book 結賬   a6x j
\w  
columnar journal 多欄日記賬   z`@^5_  
combination 聯合   F"+o@9]  
commission 佣金   K,ej%Vtz  
commodity 商品   wucV_p.E  
common stock 普通股   :a[Ihqfg  
company 公司   RBKOM$7  
compensation 賠償   m!n/U-^  
compound interest 複利   ],etZ%z&  
consignee 承銷人   6=_~0PcY  
consignment 寄銷   [IZM.r`Z  
consignor 寄銷人   k`KGB  
consolidated balance sheet 合併資產負債表   4vnUN  
consolidated profit and loss account 合併損益表   I&yVx8aH}  
consolidation 合併   )=pD%$iq  
construction cost 營建成本   E$s/]wnr[  
construction revenue 營建收入   d50Vtm\  
contract 合同   \ gwXH  
control account 統制賬戶   n 1b(\PA
 
copyright 版權   IXLO
>>`  
corporation 公司   p&p.Q^"ok  
cost 成本   :fcM:w&  
cost accounting 成本會計   .1 )RW5|c  
cost of labour 勞工成本   :Sg&0Wj+#j  
cost of production 生產成本   AEirj /  
cost of manufacture 製造成本   1k8x%5p  
cost of sales 銷貨成本   '=E9En#@  
cost price 成本價格   f7urJ'!V  
credit 貸方   &jA\hg#9  
credit note 收款通知單   >c8GW >\N  
creditor 債權人   yY{kG2b,  
crossed check 橫線支票   kK>Xrj6  
current account 往來活期賬戶   ]:]H:U]p  
current asset 流動資產   rt-\g1x  
current liability 流動負債   BcWcdr+}9  
current profit and loss 本期損益   Ue:z1p;g  
debit 借方  
Lz9#A.  
debt 債務   AIl4]F5I  
debtor 債務人   Z [Xa%~5>5  
deed 契據   ;#+0L$<t  
deferred assets 遞延資產   zR6siAV9  
deferred liabilities 遞延負債   lU]un&[N  
delivery 交貨   _mE^rT  
delivery expense 送貨費   >cMd\%^t  
delivery order 出貨單   D0G-5}s`  
demand draft 即期匯票   ]DG?R68DQ  
demand note 即期票據   :t$aN|>y  
demurrage charge 延期費   nt1CTWKM8^  
deposit 存款   CJknJn3m&  
deposit slip 存款單   f'(l&/4z{  
depreciation 折舊   K<sCF[  
direct cost 直接成本   M
hEw _{?  
direct labour 直接人工   mdih-u(T|  
director 董事   bUy,5gk-  
discount 折扣   &a)eJF]:!  
discount on purchase 進貨折扣   P,pnga3Wu  
   W_M'.1 t