[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。   OGFKc#  
=F&RQ}$  
acceptance 承兌   2X*<Fma3C  
account 賬戶   k)s 7Ev*  
accountant 會計員   @"!SU'*  
accounting 會計   p5l$On  
accounting system 會計制度   ]KeNC)R  
accounts payable 應付賬款   ^{s0d+@{  
accounts receivable 應收賬款   M@kZ(Rkv  
accumulated profits 累積利益   P
1wRt5  
adjusting entry ?#123;整記錄   8:% R|b  
adjustment ?#123;整   DKl7|zG4  
administration expense 管理費用   cnthtv+(~  
advances 預付   kKM%   
advertising expense 廣告費   {9".o,  
agency 代理   "o3"1s>d{  
agent 代理人   \zU5G#LQ  
agreement 契約   !P$xh  
allotments 分配數   Bs?
F*,zDJ  
allowance 津貼   md"%S-a_dT  
amalgamation 合併   [QbXj0en$  
amortization 攤銷   )^H9C"7T  
amortized cost 應攤成本   a1SOC=.M
;  
annuities 年金   MPbPq3an  
applied cost 已分配成本   'I]"=O,  
applied expense 已分配費用   }qhK.e  
applied manufacturing expense 己分配製造費用   }yw;L(3  
apportioned charge 攤派費用   GiXde}bm  
appreciation 漲價   ap^=CEf   
article of association 公司章程   3\r@f_p  
assessment 課稅   Zk UuniO  
assets 資產   fR4l4 GU?)  
attorney fee 律師費   &.hRVW(  
audit 審計   i[{] LiP  
auditor 審計員   #@^w>D6W  
average 平均數   wG5RN;`V  
average cost 平均成本   ATM:As:<@  
bad debt 壞賬   b:Kw_Q  
balance 餘額   k!=GNRRZE  
balance sheet 資產負債表   *t{c}Y&@  
bank account 銀行賬戶   |o zoc"'  
bank balance 銀行結存   %:KV2GP  
bank charge 銀行手續費   rs Uw(K^  
bank deposit 銀行存款   <C%-IZv$  
bank discount 銀行貼現   ZT8Ji?_n  
bank draft 銀行匯票   wp.e3l  
bank loan 銀行借款   @O}j:b  
bank overdraft 銀行透支   >JPJ%~y  
bankers acceptance 銀行承兌   |.O!zRm  
bankruptcy 破產   yVHlT  
bearer 持票人   VhFRh,J(T  
beneficiary 受益人   qMES<UL>  
bequest 遺產   z-G7Y#  
bill 票據   :$i :8lz  
bill of exchange 匯票   i `QK'=h[  
bill of lading 提單   ASZ5;N4u  
bills discounted 貼現票據   t"/"Ge#a  
bills payable 應付票據   `.(S#!gw  
bills receivable 應收票據   eH%L?"J~:  
board of directors 董事會   ?w37vsN  
bonds 債券   c48J!,jCd'  
bonus 紅利   8@yc}~8 *  
book value 賬面價值   ClMtl59  
bookkeeper 簿記員   ;Z1U@2./  
bookkeeping 簿記   }&T<wm!  
branch office general ledger 支店往來賬戶   N~; khS]  
broker 經紀人   &U$8zn~[k  
brought down 接前   h2"|tTm,a  
brought forward 接上頁   M1]6lg[si  
budget 預算   OZ!$%.?l  
by-product 副產品   cbCE $  
by-product sales 副產品銷售   E)Qh]:<2v  
capital 股本   ccn
`f]5w  
capital income 資本收益   +GYMJK`S+  
capital outlay 資本支出   xcZ%,7  
capital stock 股本   w}W@M,.^  
capital stock certificate 股票   $wYuH9(  
carried down 移後  
SXBQ  
carried forward 移下頁   LlA`Q Le  
cash 現金   dD^_^'i  
cash account 現金賬戶   frmqBCVJ:  
cash in bank 存銀行現金   0^y@p&;/.  
cash on delivery 交貨收款   nKjeH@&#  
cash on hand 庫存現金   52MCUl  
cash payment 現金支付   =F
%wlzF:  
cash purchase 現購   Qw<kX*fxrI  
cash sale 現沽   $]%<r?MUb-  
cashier 出?#123;員   0?F@iB~1F  
cashiers check 本票   L_U3*#Zdz7  
certificate of deposit 存款單折   a\&(Ua  
certificate of indebtedness 借據   Dl zmAN  
certified check 保付支票   7"n1it[RJ8  
certified public accountant 會計師   1x\VdT  
charges 費用   /;<e.  
charge for remittances 匯水手續費   762o~vY6$  
charter 營業執照   ~*mOt7G  
chartered accountant 會計師   fsrg2:kQ  
chattles 動產   fmnRUN=  
check 支票   p&OJa$N$[  
che stub 支票存根   )_9e@~,  
closed account 己結清賬戶   c3zT(FgO>N  
closing 結算   UN*dU  
closing entries 結賬紀錄   yL;o{ G  
closing stock 期末存貨   YMj7  
closing the book 結賬   S:p.W=TAB  
columnar journal 多欄日記賬   r%y;8$/-  
combination 聯合   MJ>Qq[0  
commission 佣金   Qh|-a@  
commodity 商品   %Rd~|$@>x  
common stock 普通股   h \=p= M  
company 公司   XWUvP  
compensation 賠償   84p[N8  
compound interest 複利   Siz!/O!'  
consignee 承銷人   {{.
sEi*  
consignment 寄銷   vJTfo#C|  
consignor 寄銷人   mmrW`~-  
consolidated balance sheet 合併資產負債表   HzD>-f  
consolidated profit and loss account 合併損益表   vbRrk($`  
consolidation 合併   SRt$4EL21  
construction cost 營建成本   FVsu8z u  
construction revenue 營建收入    NVO9XK  
contract 合同   $Yx6#m}[M  
control account 統制賬戶   (#j2P0B  
copyright 版權   1Lm].tq  
corporation 公司   Y7*(_P3/  
cost 成本   9n>$}UI\  
cost accounting 成本會計   T6 h;Y  
cost of labour 勞工成本   H _Zo@y~J  
cost of production 生產成本   ,bZ"8Z"lss  
cost of manufacture 製造成本   gx!*O<|e4  
cost of sales 銷貨成本   f M Y;  
cost price 成本價格   8!u/   
credit 貸方   JCw{ ?^F"  
credit note 收款通知單   vQ-i
xh  
creditor 債權人   ;[{:'^n  
crossed check 橫線支票   ' "ZRD_"  
current account 往來活期賬戶   /h?<MI\7V  
current asset 流動資產   v>#Cg\  
current liability 流動負債   `e'G.@  
current profit and loss 本期損益   hmK8jl<6  
debit 借方   \LIy:$`8  
debt 債務   a. h?4+^bN  
debtor 債務人   0Jm]f/iZ  
deed 契據   j~,h)C/v  
deferred assets 遞延資產   GXOFk7>  
deferred liabilities 遞延負債   [c&2i`C  
delivery 交貨   sg3h i"Im  
delivery expense 送貨費   RGT_}ni  
delivery order 出貨單   b@=zrhQ  
demand draft 即期匯票   %B#hb<7}  
demand note 即期票據   $.oOG"u0]  
demurrage charge 延期費   )^t!|*1LA  
deposit 存款   _:wZmZU}  
deposit slip 存款單   b%Wd<N2  
depreciation 折舊   vP3K7En  
direct cost 直接成本   =E;=+eqt  
direct labour 直接人工   i Td-n9  
director 董事   g~~m'^  
discount 折扣   n_<mPU  
discount on purchase 進貨折扣   Y3-]+y%l  
   '"oo;`g7