[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。   7vO3+lT/Y;  
KnK8\p88\  
acceptance 承兌   :j f
eY  
account 賬戶   !o+[L  
accountant 會計員   w 6FtDl$  
accounting 會計   Zpc R  
accounting system 會計制度   F
bO\#p s  
accounts payable 應付賬款   U0>Uqk",  
accounts receivable 應收賬款   _voU^-  
accumulated profits 累積利益   f/+UD-@%m  
adjusting entry ?#123;整記錄   "g}mxPe  
adjustment ?#123;整   T6_LiB@  
administration expense 管理費用   L-SWs8  
advances 預付   En-BT0o  
advertising expense 廣告費   4:m/w!q$  
agency 代理   9?W!E_  
agent 代理人   :+u
K1N  
agreement 契約   t
A;#yM;  
allotments 分配數   Y6<"_  
allowance 津貼   ))Q3;mI"  
amalgamation 合併   R;D|To!  
amortization 攤銷   mtfEK3?2*  
amortized cost 應攤成本   ]1YyP  
annuities 年金   JSO'. [N  
applied cost 已分配成本   CjeAO 2  
applied expense 已分配費用   o&-c5X4  
applied manufacturing expense 己分配製造費用   3jx5Lou)&  
apportioned charge 攤派費用   e:2e5gz  
appreciation 漲價   i_<Uk8  
article of association 公司章程   #>)OLKP  
assessment 課稅   \ct7~!qM  
assets 資產   %#gHa  
attorney fee 律師費   #i6ZY^+ee  
audit 審計   N5m+r.<;  
auditor 審計員   zNg8Oq&  
average 平均數   bSbUf%LKt  
average cost 平均成本   WBOe
bv  
bad debt 壞賬   Fh[Gq  
balance 餘額    a@mMa {  
balance sheet 資產負債表   #0*OkZMt  
bank account 銀行賬戶   (>.+tq }  
bank balance 銀行結存   GJLe733o  
bank charge 銀行手續費   4\Nt"#U)g  
bank deposit 銀行存款   %p wpRD@  
bank discount 銀行貼現   7R4xJ H  
bank draft 銀行匯票   w]-,X`  
bank loan 銀行借款   )TH~Tq:  
bank overdraft 銀行透支   83~9Xb=!\  
bankers acceptance 銀行承兌   y&F0IJ|`@M  
bankruptcy 破產   FEoH $.4  
bearer 持票人   >S]_{pb  
beneficiary 受益人   A~Uqw8n$\  
bequest 遺產   85fv])\y  
bill 票據   .PAR  
bill of exchange 匯票   1ig#|v*+  
bill of lading 提單   g#Doed.30=  
bills discounted 貼現票據   %BV2 q  
bills payable 應付票據   *Y!c6eA  
bills receivable 應收票據   W'0(0;+G/j  
board of directors 董事會   E]opA$JQ  
bonds 債券   heF<UMI  
bonus 紅利   ueimTXk  
book value 賬面價值   e1d);m$  
bookkeeper 簿記員   RMrrLT  
bookkeeping 簿記   b0vbE8wa  
branch office general ledger 支店往來賬戶   ~C;1}P%9x  
broker 經紀人   w =MZi=p  
brought down 接前   
CHZjK(a  
brought forward 接上頁   0nX.%2p#Je  
budget 預算    ~wX4j  
by-product 副產品   $IdY(f:.:5  
by-product sales 副產品銷售   Y$L>tFA  
capital 股本   ]n/fB|tE  
capital income 資本收益   ,pc\ )HR  
capital outlay 資本支出   `;'fCO!  
capital stock 股本   q%^vx%aL\  
capital stock certificate 股票   Y64B"J=P9  
carried down 移後   P@RUopu,i  
carried forward 移下頁   uI'g] 18Hi  
cash 現金   ^mNPP:%iN  
cash account 現金賬戶   4h[S`;D0Vf  
cash in bank 存銀行現金   -_>g=a@&  
cash on delivery 交貨收款   'y q'J)  
cash on hand 庫存現金   Q<e`0cu|p  
cash payment 現金支付   IdvBQ [Gj  
cash purchase 現購   C}~/(;1V=  
cash sale 現沽   e1
k\:]6  
cashier 出?#123;員   cv'Fc  
cashiers check 本票   k*;2QED  
certificate of deposit 存款單折   /G>reG,G  
certificate of indebtedness 借據   /_,} o7@t~  
certified check 保付支票   $_.m<  
certified public accountant 會計師   ,Cj8{s&;
 
charges 費用   #=MQE  
charge for remittances 匯水手續費   /@*J\0h(-  
charter 營業執照   !`VO#_TJ  
chartered accountant 會計師   $B iG7,[#  
chattles 動產   Nr#Y]9nA  
check 支票   JqDj)}fzX  
che stub 支票存根   -}ebn*7i\  
closed account 己結清賬戶   p2=Sbb  
closing 結算   <?TJ-  
closing entries 結賬紀錄   MI!JZI$z5  
closing stock 期末存貨   Wv  
closing the book 結賬   AlQ!Q)y<@  
columnar journal 多欄日記賬   @QAyXwp  
combination 聯合   AR}M*sSh  
commission 佣金   h=3156M  
commodity 商品   g>[|/z P  
common stock 普通股   N".-]bB  
company 公司   v!;E1  
compensation 賠償   .2xp.i{  
compound interest 複利   qdn\8Pn  
consignee 承銷人   1m/=MET]  
consignment 寄銷   !(!BW9Zt+  
consignor 寄銷人   Cf_Ik  
consolidated balance sheet 合併資產負債表   ==psPyLF@  
consolidated profit and loss account 合併損益表   ZOFBT(oV  
consolidation 合併   k?.HW?=zy  
construction cost 營建成本   C { }s  
construction revenue 營建收入   mf26A
IlkQ  
contract 合同   Qa,^;hZWS  
control account 統制賬戶   3I_
"vk  
copyright 版權   Y/t:9Aau  
corporation 公司   I  +,D,Vg  
cost 成本   ta+'*@V+G  
cost accounting 成本會計   dt"[5;_P`  
cost of labour 勞工成本   O=1 uF  
cost of production 生產成本   ?l_>rSly5  
cost of manufacture 製造成本   Av*R(d=`  
cost of sales 銷貨成本   `>fN?He  
cost price 成本價格   Z_qs_/y  
credit 貸方   eiZv|?^0  
credit note 收款通知單   %J`;  
creditor 債權人   cU25]V^{\  
crossed check 橫線支票   (k"oV>a|  
current account 往來活期賬戶   iSx xy1R  
current asset 流動資產   ?ng?>!   
current liability 流動負債   h^P>pI~  
current profit and loss 本期損益   a9GOY+;bf  
debit 借方   }6]V*
Kn,  
debt 債務   s)HbBt-  
debtor 債務人   <69/ZI),Y{  
deed 契據   n=RAE^[
M  
deferred assets 遞延資產   's$pr#V
  
deferred liabilities 遞延負債   jlER_I]  
delivery 交貨   8w| j Z@  
delivery expense 送貨費   KQ/v](
77  
delivery order 出貨單   yZ,k8TJ",  
demand draft 即期匯票   'uUp1+  
demand note 即期票據   O0"i>}g4  
demurrage charge 延期費   (Jfi 3 m  
deposit 存款   ^(8 i``V  
deposit slip 存款單   FTt7o'U  
depreciation 折舊   -p>KFHj6  
direct cost 直接成本   8\8uXOS  
direct labour 直接人工   9AJ!7J#v"  
director 董事   Q8M&nf  
discount 折扣   OgrUP  
discount on purchase 進貨折扣   UD*#!H  
   Be2@9