[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。   V|xKvH  
wND0KiwH  
acceptance 承兌   _]H$rf,Rc  
account 賬戶   d-nqV5  
accountant 會計員   ykc$B5*  
accounting 會計   |&lAt\  
accounting system 會計制度   ;g$s`l / 4  
accounts payable 應付賬款   j4Pp n  
accounts receivable 應收賬款   &PWz4hZ  
accumulated profits 累積利益   I`:nb  
adjusting entry ?#123;整記錄   K*jV=lG  
adjustment ?#123;整   i&\N_PUm[  
administration expense 管理費用   9{_D"h}}  
advances 預付   ;*ebq'D([  
advertising expense 廣告費   ?3jOE4~aHr  
agency 代理   52K_kB5  
agent 代理人   &*iar+vr  
agreement 契約   ';4DU hp  
allotments 分配數   T<kyxbjR  
allowance 津貼   AHX_I  
amalgamation 合併   3OTq  
amortization 攤銷   A$vCm  
amortized cost 應攤成本   =FUORj\O  
annuities 年金   >:%YAR`  
applied cost 已分配成本   Wo&10S w  
applied expense 已分配費用   N
)G.^9  
applied manufacturing expense 己分配製造費用   LyRto  
apportioned charge 攤派費用   J&4LyIpQ  
appreciation 漲價   )$V}tr!  
article of association 公司章程   (%]&Pe]  
assessment 課稅   ?<VahDBS+A  
assets 資產   Vvu+gP'z.  
attorney fee 律師費   !^BXai/  
audit 審計   v`#T)5gl-  
auditor 審計員   6O2
r5F$T  
average 平均數   M6U/.
n  
average cost 平均成本   ](c[D9I!8  
bad debt 壞賬   3lYM(DT  
balance 餘額   _D7MJT  
balance sheet 資產負債表   ]>-#T  
bank account 銀行賬戶   _=@9XvNM  
bank balance 銀行結存   P[-2^1P
"  
bank charge 銀行手續費   'zV/4iE=  
bank deposit 銀行存款   3{B`[
$  
bank discount 銀行貼現   Rr+Y::E  
bank draft 銀行匯票   q5J6d+  
bank loan 銀行借款   TZL)jfhj  
bank overdraft 銀行透支   #"% ]1={b  
bankers acceptance 銀行承兌   >v^Bn|_/  
bankruptcy 破產   =;Gy"F1 dp  
bearer 持票人   'V
=w?G 5  
beneficiary 受益人   v{9< ATi  
bequest 遺產   \:ntqj&A|  
bill 票據   j&)"a,f  
bill of exchange 匯票   )TV4OT#  
bill of lading 提單   /Y|oDfv  
bills discounted 貼現票據   -~T?xs0_  
bills payable 應付票據   ?h4-D:!$L  
bills receivable 應收票據   Rg~ ~[6G>  
board of directors 董事會   fwB+f`w`  
bonds 債券   kK+<n8R2  
bonus 紅利   I4 dS,h  
book value 賬面價值   f;M7y:A8q,  
bookkeeper 簿記員   $FUWB6M  
bookkeeping 簿記   7Wub@Mp  
branch office general ledger 支店往來賬戶   KA1Z{7UK%  
broker 經紀人   ;,GE!9HW  
brought down 接前   hp?hb-4l  
brought forward 接上頁  
X?5M)MP+I  
budget 預算   !Tuc#yFw  
by-product 副產品   A`2l;MW  
by-product sales 副產品銷售   .nX+
!EXeS  
capital 股本   6+HpN"?e  
capital income 資本收益   =BW>jD  
capital outlay 資本支出   ^Z]1Z  
capital stock 股本   zM?JLNs]<{  
capital stock certificate 股票   g@]G [(  
carried down 移後   .r!:` 6  
carried forward 移下頁   HVG9 C$  
cash 現金   m'H%O-h\  
cash account 現金賬戶  
T1yJp$yD"  
cash in bank 存銀行現金   G\3@QgyQ  
cash on delivery 交貨收款   G3vKA&KZ  
cash on hand 庫存現金   BhC.#u/   
cash payment 現金支付   xFcJyjo^z  
cash purchase 現購   @Q~Oc_z  
cash sale 現沽   m/l#hp+  
cashier 出?#123;員   +BcJHNIB  
cashiers check 本票   _:F0>=$  
certificate of deposit 存款單折   sE7!U|  
certificate of indebtedness 借據   < /0@7  
certified check 保付支票   NFpR jC?  
certified public accountant 會計師   w7}m T3p,)  
charges 費用   =y.!Ny5A  
charge for remittances 匯水手續費  
L/,#:J  
charter 營業執照   d;UP|c>2  
chartered accountant 會計師   =9@{U2 =l  
chattles 動產   nE+OBdl  
check 支票   Sgp$B:  
che stub 支票存根   !ckm
NE0  
closed account 己結清賬戶   =jZ}@L/+  
closing 結算   Z>1\|j  
closing entries 結賬紀錄   Q$Y ]KV  
closing stock 期末存貨   A}KRXkB  
closing the book 結賬   FWpcWmS`s  
columnar journal 多欄日記賬   :^".cs?g  
combination 聯合   k fS44NV  
commission 佣金   "@IrBi6  
commodity 商品   z^s/7Va[  
common stock 普通股   #hPa:I$Oc  
company 公司   WO{V,<;  
compensation 賠償   '?Fw]z1$  
compound interest 複利   MU2ufKq4)  
consignee 承銷人   RB7?T5G  
consignment 寄銷   a~>.  
consignor 寄銷人   `BA wef  
consolidated balance sheet 合併資產負債表   w~EBm=v_>  
consolidated profit and loss account 合併損益表   8z\v|-%Z  
consolidation 合併  
 ]A)`I  
construction cost 營建成本   \]pRu"  
construction revenue 營建收入   =@w, D.5h  
contract 合同   .*+?]  
control account 統制賬戶   zFVNb  
copyright 版權   Q _Yl:c  
corporation 公司   RzG7Xr=t  
cost 成本   T;/Y/Fd  
cost accounting 成本會計   gaeMcL_^a  
cost of labour 勞工成本   RK%N:!fq=  
cost of production 生產成本   D{1k{/cF  
cost of manufacture 製造成本   J+oK:tzt8  
cost of sales 銷貨成本   owYf1=G  
cost price 成本價格   WN8XiV  
credit 貸方   ;OjxEXaq  
credit note 收款通知單   oCD#Gmr  
creditor 債權人   20glz(  
crossed check 橫線支票   ]7SX _:'*  
current account 往來活期賬戶   nk8jXZ"w  
current asset 流動資產   7q_B`$ata  
current liability 流動負債   D*!p8J8Ku  
current profit and loss 本期損益   YCJcDab  
debit 借方   Wp!#OY1?
 
debt 債務   CjW`cHd  
debtor 債務人   AWkXWl}  
deed 契據   rGjP|v@3^  
deferred assets 遞延資產   Y![m'q}K  
deferred liabilities 遞延負債   GF(<!PC  
delivery 交貨   @2H"8KX  
delivery expense 送貨費   cs0;:H*N*  
delivery order 出貨單   9C;Hm>WEpP  
demand draft 即期匯票   1+`Bli]dE  
demand note 即期票據   <\i}zoPO  
demurrage charge 延期費   Zx&gr|)}  
deposit 存款   3/+r*lv>X  
deposit slip 存款單   H(}Jt!/:  
depreciation 折舊   2M`]nAk2a  
direct cost 直接成本   M[aF3bbN  
direct labour 直接人工   }O=QXIF5  
director 董事   [QC<u1/"K  
discount 折扣   v  X=zqV  
discount on purchase 進貨折扣   5LJUD>f9Z  
   4x8e~/