[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。   s&<6{AU(id  
na;U]IK  
acceptance 承兌   hPs7mnSW  
account 賬戶  
%Ts6M,Fpp  
accountant 會計員   R. sRH/6  
accounting 會計   p7UdZOi2  
accounting system 會計制度   K0|8h!WF+  
accounts payable 應付賬款   #}/YnVk  
accounts receivable 應收賬款   @l7~Zn  
accumulated profits 累積利益   }r}$8M+1  
adjusting entry ?#123;整記錄   {bxTODt@  
adjustment ?#123;整   .Ulrv5wJ  
administration expense 管理費用   i?.7o*w8  
advances 預付   y"Fp4$qb  
advertising expense 廣告費   PdUlwT?8C  
agency 代理   EJM6TI"  
agent 代理人   0Q81$% @<  
agreement 契約   uM!$`JN  
allotments 分配數   i8F^ N=  
allowance 津貼   (]JZ1s|  
amalgamation 合併   :^c' P<HM  
amortization 攤銷   #kO.'oIl  
amortized cost 應攤成本   .eg?FB'7  
annuities 年金   _Eus<
c  
applied cost 已分配成本   LL|uMe"Jb  
applied expense 已分配費用   mE`OG8  
applied manufacturing expense 己分配製造費用   O]"3o,/]G  
apportioned charge 攤派費用   ^sLnKAN  
appreciation 漲價   ?;s}GpEY:  
article of association 公司章程   |\yVnk!c  
assessment 課稅   :[;]6;
 
assets 資產   3?x4+b  
attorney fee 律師費   ]bjXbbHd  
audit 審計   *Nv!Kuk  
auditor 審計員   Q}pnb3J>T  
average 平均數   l98.Hb7  
average cost 平均成本   "pP
5;*^f  
bad debt 壞賬   :xn/9y+s  
balance 餘額   <r6e23  
balance sheet 資產負債表   qb^jcy  
bank account 銀行賬戶   C$9+p@G6  
bank balance 銀行結存   {o2pCH
 
bank charge 銀行手續費   Pm2T
!0  
bank deposit 銀行存款   G+k[.  
bank discount 銀行貼現   K+9oV[DMs  
bank draft 銀行匯票   Who7{|M\'  
bank loan 銀行借款   8Iz-YG~%3  
bank overdraft 銀行透支   9ghZLQ  
bankers acceptance 銀行承兌   wv.FL$f[@  
bankruptcy 破產   x$Gu)
S  
bearer 持票人   9}~WwmC
|x  
beneficiary 受益人   1`t4wD$/  
bequest 遺產   %9D$N  
bill 票據   !$ $|zB
%  
bill of exchange 匯票   Y,-?oBY  
bill of lading 提單   AJ0 qq  
bills discounted 貼現票據   ?\_N*NEtK
 
bills payable 應付票據   4WK@ap-~  
bills receivable 應收票據   tc go 'V  
board of directors 董事會   Gk'j<a  
bonds 債券   @,Je*5$o"  
bonus 紅利   s[
{L.9Y  
book value 賬面價值   DU_38tz  
bookkeeper 簿記員   ',
?9\xEB  
bookkeeping 簿記   xM ]IU <  
branch office general ledger 支店往來賬戶   v&BKl  
broker 經紀人   +UzFHiGy#  
brought down 接前   5gZEcJ  
brought forward 接上頁   9fk@C/$  
budget 預算   A=Au>"nAA  
by-product 副產品   O>zPWVwa  
by-product sales 副產品銷售   W$&kOdD!$  
capital 股本   $"P9I-\m  
capital income 資本收益   DP2 ^(d<  
capital outlay 資本支出   vmI2o'zi  
capital stock 股本   ]ne&`uO  
capital stock certificate 股票   4@,d {qp~  
carried down 移後   )` nX~_'p  
carried forward 移下頁   YkRv~bc1]  
cash 現金   GCN(  
cash account 現金賬戶   ]Y#$!fIx
 
cash in bank 存銀行現金   dXAKk[uf  
cash on delivery 交貨收款   "CYh"4]@rD  
cash on hand 庫存現金   kF:4[d  
cash payment 現金支付   UlBg6  
cash purchase 現購   PJC[#>}  
cash sale 現沽   goYRA_%cX  
cashier 出?#123;員   ow
Clnp9K  
cashiers check 本票   aGK=VN}r  
certificate of deposit 存款單折   &^ECQ  
certificate of indebtedness 借據   #;Yn8'a~  
certified check 保付支票   GA19=gow  
certified public accountant 會計師   Yjv[rH5v  
charges 費用   l_ycYD $ZA  
charge for remittances 匯水手續費   w7b?ve3-  
charter 營業執照   |meo  
chartered accountant 會計師   !V~`e9[rl  
chattles 動產   f_`gUMf  
check 支票   a6K1-SR^6)  
che stub 支票存根   W~15[r0  
closed account 己結清賬戶   ;p~&G"-C`  
closing 結算  
3kxI'0&T  
closing entries 結賬紀錄   :
t &ib}v  
closing stock 期末存貨   K`!q1g`  
closing the book 結賬   yZf+*j/a7  
columnar journal 多欄日記賬   TNs0^h)  
combination 聯合   M8Y\1
#~  
commission 佣金   P0m;AqS#R  
commodity 商品   B_FfXFQm<  
common stock 普通股   >n,RBl  
company 公司   I
Y@)  
compensation 賠償   &KfRZ`9H  
compound interest 複利   $y!k)"k  
consignee 承銷人   :tP:X+?O  
consignment 寄銷   yVe<[!hJ  
consignor 寄銷人   xk}(u`:.  
consolidated balance sheet 合併資產負債表  
8l|v#
^v  
consolidated profit and loss account 合併損益表   )A]
E:]2  
consolidation 合併   x)6yWr[ri%  
construction cost 營建成本   8i!~w 7z  
construction revenue 營建收入   %G9:M;|'  
contract 合同   '</  
control account 統制賬戶   "65@8xt==  
copyright 版權   >
S /Zd  
corporation 公司   0mB]*<x8  
cost 成本   ?}*A/-Hx0U  
cost accounting 成本會計   S[fzy$">  
cost of labour 勞工成本   1x+YgL5  
cost of production 生產成本   !ndc <],  
cost of manufacture 製造成本   ZoJ:4uo N`  
cost of sales 銷貨成本   pm<zw-  
cost price 成本價格   $KL5Z#K  
credit 貸方   Qh%(yL!
 
credit note 收款通知單   EK:!.Fl  
creditor 債權人   lhm=(7Y  
crossed check 橫線支票   XAuB.)|  
current account 往來活期賬戶   p#}38`  
current asset 流動資產   "rz|sbj  
current liability 流動負債   mq$mB1$3u  
current profit and loss 本期損益   D$k4
0Mz  
debit 借方   XZhX%OT!  
debt 債務   ARYqX\-e  
debtor 債務人   )i&9)_ro  
deed 契據   2#Fc4RR;  
deferred assets 遞延資產   Fy-+? ~  
deferred liabilities 遞延負債   VNx|nP&  
delivery 交貨   ]E90q/s@c  
delivery expense 送貨費   J&~nD(&TY  
delivery order 出貨單   z^ +CD-  
demand draft 即期匯票   mLM$dk3  
demand note 即期票據   {t: ZM UV  
demurrage charge 延期費   \(_FGa4j  
deposit 存款   YIA}F1:  
deposit slip 存款單   d)|{iUcW  
depreciation 折舊   T*>n a8W  
direct cost 直接成本   Sc "J5^  
direct labour 直接人工   .?b2Bd!MC  
director 董事   8;7Y}c  
discount 折扣    "m3:HS  
discount on purchase 進貨折扣   2U,O e9  
   _+K[1P