[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。   r97pOs#5:  
H* PSR  
acceptance 承兌   3ca (i/c  
account 賬戶   ~UP[A'9jJ  
accountant 會計員   _z|65H  
accounting 會計   =c\>(2D  
accounting system 會計制度   Wi)_H$KII  
accounts payable 應付賬款   nWw":K<@Q_  
accounts receivable 應收賬款   + R~'7*EI  
accumulated profits 累積利益   YIG~MP  
adjusting entry ?#123;整記錄   Hx?;fl'G%  
adjustment ?#123;整   Fj2BnM3 #  
administration expense 管理費用   s
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advances 預付   ]>5/PD,wWy  
advertising expense 廣告費   w9EOC$|Y  
agency 代理   0Qf,@^zL*  
agent 代理人   3[Qxd{8r  
agreement 契約   zBzZxK>$  
allotments 分配數   9sYMSc~Bm  
allowance 津貼   GjvOM y  
amalgamation 合併   ?^al9D[:lz  
amortization 攤銷   UM"- nZ>[  
amortized cost 應攤成本   R{SF(g3  
annuities 年金   1~NT.tY  
applied cost 已分配成本   V_.5b&@  
applied expense 已分配費用   rlOAo`hd  
applied manufacturing expense 己分配製造費用   B|C2lu  
apportioned charge 攤派費用   _@ qjV~%Sy  
appreciation 漲價   *0Skd  
article of association 公司章程   iP ->S\  
assessment 課稅   86=}ZGWd  
assets 資產   4V)kx[j  
attorney fee 律師費   oqO(PU  
audit 審計   )q8pk2  
auditor 審計員   0ypNUG}   
average 平均數   TrEu'yxy8*  
average cost 平均成本   vXrx{5gz  
bad debt 壞賬   V]lLw)  
balance 餘額   NJWA3zz   
balance sheet 資產負債表   u}macKJmp\  
bank account 銀行賬戶   T $>&[f$6  
bank balance 銀行結存   dy%;W%   
bank charge 銀行手續費   wd8l$*F*  
bank deposit 銀行存款   h+g_rvIG*  
bank discount 銀行貼現   @=}0`bE  
bank draft 銀行匯票   BYL)nCc  
bank loan 銀行借款   /~%&vpF-L  
bank overdraft 銀行透支   IL#"~D?
  
bankers acceptance 銀行承兌   m$>H u@Va  
bankruptcy 破產   P~>OS5^  
bearer 持票人   H)kwQRfu  
beneficiary 受益人   BLQ6A<  
bequest 遺產   X9W@&zQ  
bill 票據   'CM|@ Zz%  
bill of exchange 匯票   *K8$eDNZ  
bill of lading 提單   \kL3.W_  
bills discounted 貼現票據   l*(8i ^  
bills payable 應付票據   @<hb6bo,N
 
bills receivable 應收票據   K7_UP&`=J  
board of directors 董事會   !C'
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bonds 債券    dVtG/0  
bonus 紅利   u&Yz[)+b=g  
book value 賬面價值   > PRFWO  
bookkeeper 簿記員   /=nJRC3.  
bookkeeping 簿記   2j[=\K]  
branch office general ledger 支店往來賬戶   e:DCej^z  
broker 經紀人   t6"%3#s  
brought down 接前   X:"i4i[}{9  
brought forward 接上頁   [Gb. JO}X  
budget 預算   {T$9?`h~M  
by-product 副產品   )0]'QLH  
by-product sales 副產品銷售   ]nn
98y+  
capital 股本   !GjQPAW  
capital income 資本收益   *SJ_z(CZm  
capital outlay 資本支出   yW=::=  
capital stock 股本   {L{o]Ii?g  
capital stock certificate 股票   nV|EQs4(  
carried down 移後   @1roe G  
carried forward 移下頁   ,wb:dj-  
cash 現金   {BN#h[#B{  
cash account 現金賬戶   (  Y[Q,  
cash in bank 存銀行現金   @Md/Q~>  
cash on delivery 交貨收款   yLvDMPj  
cash on hand 庫存現金   2~)`N>@  
cash payment 現金支付   I3L<[-ZE  
cash purchase 現購   Ua : sye  
cash sale 現沽   AlaW=leTe  
cashier 出?#123;員   ]m3HF
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cashiers check 本票   oWT3apGO  
certificate of deposit 存款單折   V+Y%v.F  
certificate of indebtedness 借據   Woym/[i  
certified check 保付支票   `r6,+&  
certified public accountant 會計師    ?(1y  
charges 費用   -l*|M(
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charge for remittances 匯水手續費   Jq-]7N%k/  
charter 營業執照   Naf0)3q>!  
chartered accountant 會計師   ~Fcm[eoC  
chattles 動產   ~!d\^Z
^i  
check 支票   `Y$4 H,8L  
che stub 支票存根   *Hn8)x}E  
closed account 己結清賬戶   L,/%f<wd  
closing 結算   K\Wkoi5  
closing entries 結賬紀錄   m=:9+z  
closing stock 期末存貨   +{.W QA}z\  
closing the book 結賬   %YscBG  
columnar journal 多欄日記賬   j3V -LnA  
combination 聯合   jvL[ JI,b  
commission 佣金   Ax7[;|2  
commodity 商品   <)H9V-5aZ  
common stock 普通股   )*J^K?!S  
company 公司   U?Zq6_M&  
compensation 賠償   (y~TL*B  
compound interest 複利   ?);v`]  
consignee 承銷人   QA `sx
 
consignment 寄銷   QZ  
consignor 寄銷人   *L^,|   
consolidated balance sheet 合併資產負債表   Wqw1J=]  
consolidated profit and loss account 合併損益表   %ntRG!  
consolidation 合併   D/&o&G96  
construction cost 營建成本   kgP0x-Ap  
construction revenue 營建收入   e
 X|m  
contract 合同   *]) `z8Ox  
control account 統制賬戶   k="i;! Ge  
copyright 版權   +I|vzz`ZVr  
corporation 公司   gR;i(81U  
cost 成本   wlqksG[B  
cost accounting 成本會計   \
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cost of labour 勞工成本   ;*Et[}3  
cost of production 生產成本   |/{=ww8|  
cost of manufacture 製造成本   yR{3!{r3(  
cost of sales 銷貨成本   #q=Efn
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cost price 成本價格   FvjPdN/L?R  
credit 貸方   0S!K{xyR  
credit note 收款通知單   / zPO  
creditor 債權人   (hbyEQhF  
crossed check 橫線支票   #)O65GI  
current account 往來活期賬戶   ]{@-HTt  
current asset 流動資產   Why`ziks  
current liability 流動負債   JK5gQ3C[  
current profit and loss 本期損益   e*NnVys  
debit 借方   hRhe& ,v  
debt 債務   d\8l`Krs[_  
debtor 債務人   iqWQ!r^  
deed 契據   T(Eugl"  
deferred assets 遞延資產   ^u ~Q/4  
deferred liabilities 遞延負債   ;HO=  
delivery 交貨   eD6fpe\ (  
delivery expense 送貨費   rjYJs*#   
delivery order 出貨單   lRFYx?y  
demand draft 即期匯票   )jP 1or  
demand note 即期票據   Vt#.eL)Ee  
demurrage charge 延期費   }K|oicpUg  
deposit 存款   3f{3Nz N  
deposit slip 存款單   +cN8Y}V  
depreciation 折舊   4|DWOQ':  
direct cost 直接成本   8{sGNCvU  
direct labour 直接人工   u^  ~W+  
director 董事   EaN6^S=  
discount 折扣   tGa8W  
discount on purchase 進貨折扣   }o`76rDN  
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