[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。   !zkEh9G  
yzNX2u1  
acceptance 承兌   4%v+ark8  
account 賬戶   '=b&)HbeK  
accountant 會計員   a=B0ytNm  
accounting 會計   s=~7m
.m  
accounting system 會計制度   4b(irDT3F  
accounts payable 應付賬款   So 6cm|{  
accounts receivable 應收賬款   W>|b98NPu  
accumulated profits 累積利益   4"X>_Nt6  
adjusting entry ?#123;整記錄   ,sJfMY  
adjustment ?#123;整   K<w5[E9V.  
administration expense 管理費用   )B&<Bk+  
advances 預付   (l P4D:X  
advertising expense 廣告費   0(g MR  
agency 代理   ;
Kq?*H  
agent 代理人   l/UG+7  
agreement 契約   LLHOWD C(2  
allotments 分配數   |M/ \'pOe  
allowance 津貼  
;yER V  
amalgamation 合併   =XBXSW8)DJ  
amortization 攤銷   H$z+gbjJ  
amortized cost 應攤成本   R"t$N@ZFb  
annuities 年金   Xsn- +e  
applied cost 已分配成本   K':pU1  
applied expense 已分配費用   P"~T*Qq-R  
applied manufacturing expense 己分配製造費用   tWOze, N  
apportioned charge 攤派費用   ZznWs+  
appreciation 漲價   )Qj9kJq  
article of association 公司章程   h16Nr x  
assessment 課稅   :(p rx   
assets 資產   M)pi)$&c  
attorney fee 律師費   6Vzc:8o>  
audit 審計   h>%JG'DV  
auditor 審計員   j<P%Uy+  
average 平均數   hJ*E"{xs  
average cost 平均成本   X$&Sw3c  
bad debt 壞賬   RTY4%6 ]O  
balance 餘額   <T/L.>p4  
balance sheet 資產負債表   ?HyioLO  
bank account 銀行賬戶   -*l[:5m  
bank balance 銀行結存   I^Jp )k*z  
bank charge 銀行手續費   '^(v8lCu  
bank deposit 銀行存款   7CMgvH)O  
bank discount 銀行貼現   oNsx Fi:  
bank draft 銀行匯票   <_q/ +x]8  
bank loan 銀行借款   BF[?* b  
bank overdraft 銀行透支   sx^? Iw,N'  
bankers acceptance 銀行承兌   "K!BJQ  
bankruptcy 破產   o5x^"#  
bearer 持票人   UnF4RF:A2&  
beneficiary 受益人   xa0%;nFKe  
bequest 遺產   *dTf(J  
bill 票據   wSyu^KDz  
bill of exchange 匯票   i4r~eneP
 
bill of lading 提單   gj;G:;1m  
bills discounted 貼現票據   |+~2sbM  
bills payable 應付票據   H&IP>8Dk  
bills receivable 應收票據   [:S F(*}  
board of directors 董事會   k$_]b0D{4  
bonds 債券   >t}D5ah  
bonus 紅利   1CVaGD^r{  
book value 賬面價值   '|?r&-5 h  
bookkeeper 簿記員   b}*bgx@<  
bookkeeping 簿記   J5IJy3d  
branch office general ledger 支店往來賬戶   #p`7gFl  
broker 經紀人   QaBXzf   
brought down 接前   6lAo`S\)eX  
brought forward 接上頁   6yM dl~
.  
budget 預算   @BhAFv,7  
by-product 副產品   }jgAV  
by-product sales 副產品銷售   ( +h I
  
capital 股本   *)D*iU&  
capital income 資本收益   HZ=yfJs nc  
capital outlay 資本支出   v>!}cB/6  
capital stock 股本   ve^MqW&S  
capital stock certificate 股票   X}Z%@tL  
carried down 移後   }PL  
carried forward 移下頁   I>Yp=R  
cash 現金   O^%ace1  
cash account 現金賬戶   .WE0T|qDX  
cash in bank 存銀行現金   !|c5@0Wr  
cash on delivery 交貨收款   yuX0Y{:I  
cash on hand 庫存現金   'Pu;]sC  
cash payment 現金支付   1&"1p H  
cash purchase 現購   &>fd:16  
cash sale 現沽   #7ZBbq3=  
cashier 出?#123;員   Tou~U[V+  
cashiers check 本票   S]g)^f'a65  
certificate of deposit 存款單折   ,sl.:C4  
certificate of indebtedness 借據    m:Abq`C  
certified check 保付支票   (Z +C  
certified public accountant 會計師   ,jcp"-5#j  
charges 費用   $?{zV$r1
 
charge for remittances 匯水手續費   >GUTno$J  
charter 營業執照   =o
DrN7`,B  
chartered accountant 會計師   [1CxMk~"[  
chattles 動產   ;f~'7RKy!G  
check 支票   b;l%1x9r  
che stub 支票存根   qJj5J;k  
closed account 己結清賬戶   h--bN*}H2  
closing 結算   Sn&%epi  
closing entries 結賬紀錄   eqCB2u"Jq  
closing stock 期末存貨   \RO S
d  
closing the book 結賬   Y%@'a~  
columnar journal 多欄日記賬   v4aGL<SO  
combination 聯合   ]XyJ7esg  
commission 佣金   q%9oGYjvQ  
commodity 商品   _*I6O$/>  
common stock 普通股   B=|sLs`I  
company 公司   Cz)D3Df^  
compensation 賠償   B=`!  
compound interest 複利   /p"R}&z  
consignee 承銷人   j(JI$  
consignment 寄銷   |-D.  
consignor 寄銷人   s. [${S6O  
consolidated balance sheet 合併資產負債表   PX)qA=4q  
consolidated profit and loss account 合併損益表   |D:0BATRP  
consolidation 合併   9t1_"{'N1  
construction cost 營建成本   7Y:s6R|  
construction revenue 營建收入   Rby7X*.-v  
contract 合同   B,T.bgp\  
control account 統制賬戶   (tN$G:+")F  
copyright 版權   UUq9UV-h  
corporation 公司   + %v4Ci"%y  
cost 成本   # 95/,k  
cost accounting 成本會計   &KWh5S@w  
cost of labour 勞工成本   U+ =q_ <  
cost of production 生產成本   "(qO}& b>  
cost of manufacture 製造成本   l/LUwDI{  
cost of sales 銷貨成本   ^(:Rbsl  
cost price 成本價格   i,T{SV  
credit 貸方   owhht98y(  
credit note 收款通知單   *
=l9gv&  
creditor 債權人   [^f`D%8o  
crossed check 橫線支票   QNFrkel  
current account 往來活期賬戶   *p^MAk9 =  
current asset 流動資產   >2/zL.O  
current liability 流動負債   yK^k*)2N  
current profit and loss 本期損益   U"]i.J1  
debit 借方   is$d<Y&F  
debt 債務   Q23y.^W%c  
debtor 債務人   <n{9pZ5.  
deed 契據   A )cb
 
deferred assets 遞延資產   NYeg,{q  
deferred liabilities 遞延負債   <0m;|Ai'W  
delivery 交貨   Z#04 ]  
delivery expense 送貨費   /'&LM\  
delivery order 出貨單   VK#zmEiB  
demand draft 即期匯票   v5o%y:~  
demand note 即期票據   , +^db)  
demurrage charge 延期費   Pt+_0
OsR  
deposit 存款   VrK5a9*^  
deposit slip 存款單   G'Y|MCKz>  
depreciation 折舊   x&d<IU)5  
direct cost 直接成本   _G|6xlO  
direct labour 直接人工   rIb{=';  
director 董事   \!3='~2:=o  
discount 折扣   -E1}mL}I`  
discount on purchase 進貨折扣   .B*)A.   
   ;D:v@I$I