[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。   *2pt%eav  
[B\h$IcRv  
acceptance 承兌   2=,lcWr  
account 賬戶   qeVfE_<  
accountant 會計員   4;e5H_}Oo  
accounting 會計   e$<0 7Oc  
accounting system 會計制度   ^a0um/+M}  
accounts payable 應付賬款   : ~&~y-14  
accounts receivable 應收賬款   `i3NG1 v0  
accumulated profits 累積利益   DE}K~}sbd  
adjusting entry ?#123;整記錄   nv*FT  
adjustment ?#123;整   BKCA<  
administration expense 管理費用   AifWf2$S  
advances 預付   o4G?nvK-  
advertising expense 廣告費   8]M;T>n[  
agency 代理   aH)}/n  
agent 代理人   :%tU'w  
agreement 契約   [+2[`K c]  
allotments 分配數   wN_Vfb  
allowance 津貼   \ub7`01  
amalgamation 合併   ]#)()6)2v  
amortization 攤銷   _<n~n]%  
amortized cost 應攤成本   }eCw6  
annuities 年金   $v4.sl:x  
applied cost 已分配成本   !"?#6-,Xn  
applied expense 已分配費用   u%&`}g  
applied manufacturing expense 己分配製造費用   oR)Jznmi}  
apportioned charge 攤派費用   .F98G/s  
appreciation 漲價   PCHu#5j_a  
article of association 公司章程   jl4rbzse  
assessment 課稅   PS)4 I&;U  
assets 資產   @>
r._~  
attorney fee 律師費   /?uPEKr  
audit 審計   ] l_\71  
auditor 審計員   |7'df&CA  
average 平均數   >,V9H$n  
average cost 平均成本   o5Dk:Bw  
bad debt 壞賬   8g@<d^8@  
balance 餘額   zqimR#u  
balance sheet 資產負債表   %P;lv*v.  
bank account 銀行賬戶   B]nEkO'a:  
bank balance 銀行結存   ]R+mKUZ9  
bank charge 銀行手續費   -]0OKE&  
bank deposit 銀行存款   g!g#]9j  
bank discount 銀行貼現   py$Q  
bank draft 銀行匯票   RuLi,'u  
bank loan 銀行借款   Zi*2nv'  
bank overdraft 銀行透支   C)um9}  
bankers acceptance 銀行承兌   x,=&JtKVc  
bankruptcy 破產   (yH'{6g\  
bearer 持票人   Q- cFtu-w  
beneficiary 受益人   q}i
]'7  
bequest 遺產   tURu0`](  
bill 票據   (!ux+K  
bill of exchange 匯票   b o6d)Q  
bill of lading 提單   ? ^0:3$La  
bills discounted 貼現票據   ep!Rf:  
bills payable 應付票據   "3X2VFwo
J  
bills receivable 應收票據   2,DXc30I  
board of directors 董事會   t|w_i-&b,  
bonds 債券   k0OYJ/  
bonus 紅利   F%@A6'c  
book value 賬面價值   qmkAg }2  
bookkeeper 簿記員   [`ebM,W  
bookkeeping 簿記   f}o\*|k_|  
branch office general ledger 支店往來賬戶   Ot4 Z{mA  
broker 經紀人   !y\'EW3|G  
brought down 接前   { BP{C=p  
brought forward 接上頁   y_* !6Xr  
budget 預算   JA %J$d  
by-product 副產品  
ui<N[  
by-product sales 副產品銷售   ;"a=gr  
capital 股本   iN bIp"W  
capital income 資本收益   &y\prip  
capital outlay 資本支出   .<->C?#  
capital stock 股本   -WY<zJ  
capital stock certificate 股票   .M qP_Z',  
carried down 移後   {j{u6i  
carried forward 移下頁   )1]ZtU  
cash 現金   vk}n,ecl  
cash account 現金賬戶   S ^!n45l  
cash in bank 存銀行現金   X:A^<L ~  
cash on delivery 交貨收款  
h=W:^@G  
cash on hand 庫存現金   h1j!IG  
cash payment 現金支付   K?6jXJseb  
cash purchase 現購   ]Z>}6!  
cash sale 現沽   iW)8j 8  
cashier 出?#123;員   j
b!x:  
cashiers check 本票   T`9lV2x*P  
certificate of deposit 存款單折   g{7.r-uu  
certificate of indebtedness 借據   }fp-pe69z  
certified check 保付支票   G4Q[Th  
certified public accountant 會計師   qEyyT[:  
charges 費用   OC_+("N  
charge for remittances 匯水手續費    'K$[^V  
charter 營業執照   4zXFuTr($  
chartered accountant 會計師   RFi S@.7  
chattles 動產   @D]5civm_  
check 支票   +cJL7=V&  
che stub 支票存根   Lz |?ek7Q  
closed account 己結清賬戶   NG=@ -eu  
closing 結算   cutuDZ  
closing entries 結賬紀錄   ?j'7l=94A  
closing stock 期末存貨   5GI,o|[s6  
closing the book 結賬   ny]?I
  
columnar journal 多欄日記賬   T tJH7  
combination 聯合   f&=AA@jLv  
commission 佣金   Q0)#8Rc
m  
commodity 商品   4n#M  
common stock 普通股   +G$4pt|=  
company 公司   j%Y#(Q>  
compensation 賠償   7!$Q;A  
compound interest 複利   ?1*cO:O  
consignee 承銷人   B?OFe'*  
consignment 寄銷   Giid~e33  
consignor 寄銷人   ;nI] !g:  
consolidated balance sheet 合併資產負債表   `Syl:rU~y@  
consolidated profit and loss account 合併損益表   IY_iB*T3jt  
consolidation 合併   #QS`_TlKk  
construction cost 營建成本   AgWa{.`f:  
construction revenue 營建收入   ]V[q(-Jk  
contract 合同   >,v`EI g  
control account 統制賬戶   y|jl[pyg)  
copyright 版權   \q>bs|2  
corporation 公司   9)D6Nm  
cost 成本   R#s)r  
cost accounting 成本會計   P:hBt\5B  
cost of labour 勞工成本   *2ZjE!A  
cost of production 生產成本   CLxynZ\;  
cost of manufacture 製造成本   B~?*?Z'  
cost of sales 銷貨成本   OstQqV%@  
cost price 成本價格   0XOp3  
credit 貸方   +UCG0D  
credit note 收款通知單   Vouvr<43o  
creditor 債權人   t^UxR@l<K|  
crossed check 橫線支票   JOj;^h  
current account 往來活期賬戶   ^dI424  
current asset 流動資產   ?3/qz(bM  
current liability 流動負債   @CNi{. RX
 
current profit and loss 本期損益   aR[JD2G  
debit 借方   LHyB3V  
debt 債務   Ve8=b0&Y#j  
debtor 債務人   hM_lsc  
deed 契據   q?Cnav`DY  
deferred assets 遞延資產   n#c C+>*>+  
deferred liabilities 遞延負債   d}OTO10  
delivery 交貨   -fM1nH&  
delivery expense 送貨費   x/%aM1"X^  
delivery order 出貨單   #"} JdBn  
demand draft 即期匯票   T5|qRlW  
demand note 即期票據   8mCxn@yV  
demurrage charge 延期費   vXev$x=w-  
deposit 存款   /~DI 6g  
deposit slip 存款單   ajve~8 /&  
depreciation 折舊   q'+)t7!  
direct cost 直接成本   u6J8"< -W  
direct labour 直接人工   @g|v
;B|{  
director 董事   .L+6 $8m  
discount 折扣   -Sqz5l
o  
discount on purchase 進貨折扣   [Hx0`Nc K  
   W=ig.-