[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。   oxRu:+N
 
k_skn3,u  
acceptance 承兌   Zd%*,\`S  
account 賬戶   33; ytd  
accountant 會計員   27MgwX NQ  
accounting 會計   wxoBq{r;  
accounting system 會計制度   d&fENnt?h  
accounts payable 應付賬款   Pvtf_Qo^  
accounts receivable 應收賬款   .
VI2V-Q  
accumulated profits 累積利益   8z+ CYeV  
adjusting entry ?#123;整記錄   -Ju!2by  
adjustment ?#123;整   29E^]IL?  
administration expense 管理費用   5%Q!R%  
advances 預付   =IUTU4!]  
advertising expense 廣告費   q3;HfZ  
agency 代理   "];19]x6q  
agent 代理人   |OC6yN *P)  
agreement 契約   shi#K<gVC  
allotments 分配數   R4o_zwWgPw  
allowance 津貼   L0
|u^J  
amalgamation 合併   ci$o~b6V  
amortization 攤銷   +pE-Yn`YS  
amortized cost 應攤成本   D3_,2  
annuities 年金   s)-=l_4T  
applied cost 已分配成本   +>s[w{Svy  
applied expense 已分配費用   rod{77  
applied manufacturing expense 己分配製造費用   (j '[t  
apportioned charge 攤派費用   UE(%R1Py  
appreciation 漲價   $ ,R|$0B7  
article of association 公司章程   ub-ZrC'  
assessment 課稅   KQEnC`Nz  
assets 資產   Kj'uTEM  
attorney fee 律師費   !7_Q_h',  
audit 審計   N[AX29  
auditor 審計員   ,fL*yn  
average 平均數   #"TTI vd0  
average cost 平均成本   YpAjZQZ,  
bad debt 壞賬   <%|2yPb]  
balance 餘額   P2lj#aQLS  
balance sheet 資產負債表   7VR+EV  
bank account 銀行賬戶   +4)Kc9S#  
bank balance 銀行結存   7^ER?@:W  
bank charge 銀行手續費   ba ,2.|  
bank deposit 銀行存款   !"_\5$5i<X  
bank discount 銀行貼現   ]A'E61t<
n  
bank draft 銀行匯票   Wz9 }glr  
bank loan 銀行借款   EKgTRRW  
bank overdraft 銀行透支   f 1]1ZOb  
bankers acceptance 銀行承兌   c$>Tfa'H  
bankruptcy 破產   @c5TSHSL.  
bearer 持票人   CY9`ztO*  
beneficiary 受益人   3C5<MxtK  
bequest 遺產   @dw0oRF  
bill 票據   @q|I$'K]x  
bill of exchange 匯票    d':c  
bill of lading 提單   m&fm<?|  
bills discounted 貼現票據   )/Ul"QF  
bills payable 應付票據   *;Sj&O  
bills receivable 應收票據   IRD?.K]*  
board of directors 董事會   $O=m/l$  
bonds 債券   =`u4xa#m  
bonus 紅利   D/{hLp{  
book value 賬面價值   3s"x{mtH  
bookkeeper 簿記員   Kk-A?ju@g  
bookkeeping 簿記   @=:( b"Sg  
branch office general ledger 支店往來賬戶   !@5B:n*  
broker 經紀人   c?IFI  
brought down 接前   r6JdF!\d  
brought forward 接上頁   aNw8][  
budget 預算   'f]\@&Np  
by-product 副產品   !5&% P b  
by-product sales 副產品銷售   P6@(nGgK<  
capital 股本   >}Fe9Y.o  
capital income 資本收益   "/g/Lc  
capital outlay 資本支出   &E0P`F,GQA  
capital stock 股本   m&cVda/  
capital stock certificate 股票   9F@Q  
carried down 移後   7ZqC1  
carried forward 移下頁   0escp~\Z  
cash 現金   a}EO7tcg,  
cash account 現金賬戶   >Ta|#]{  
cash in bank 存銀行現金   a;8q7nC  
cash on delivery 交貨收款   #[ipJ %  
cash on hand 庫存現金   c/%i,N\5  
cash payment 現金支付   R$sG*=a!8j  
cash purchase 現購   ncjtv"2R  
cash sale 現沽   =*_T;;E  
cashier 出?#123;員   \%g# __\  
cashiers check 本票   f+d
[Q1  
certificate of deposit 存款單折   \ ?sM  
certificate of indebtedness 借據   @Ge\ odfF:  
certified check 保付支票   .0}]/%al  
certified public accountant 會計師   Myvp PW  
charges 費用   N D`?T &PK  
charge for remittances 匯水手續費   2M1}`H\  
charter 營業執照   Xz4T_-X8d  
chartered accountant 會計師   &>,c..Ke  
chattles 動產   #0GvL=}k  
check 支票   86y)+h`  
che stub 支票存根   m:_'r"o  
closed account 己結清賬戶   .?|pv}V  
closing 結算   Rw-!P>S$  
closing entries 結賬紀錄   2 ,RO  
closing stock 期末存貨   > yk2  
closing the book 結賬   cdY|z]B  
columnar journal 多欄日記賬   9=YX9nP  
combination 聯合   \W:~;GMeD  
commission 佣金   ROq
z$yY  
commodity 商品   %zsY=qT  
common stock 普通股   mqUn3F3  
company 公司   Jvac|rN  
compensation 賠償   J
B[n]|  
compound interest 複利   J'4Pp<  
consignee 承銷人   a/p} ?!\  
consignment 寄銷   9 M>.9~  
consignor 寄銷人   $S Kax#[  
consolidated balance sheet 合併資產負債表   /z
V&ebN]  
consolidated profit and loss account 合併損益表   v{tw;Z#  
consolidation 合併   ~FCkr&Ky3  
construction cost 營建成本   `-y o-59E[  
construction revenue 營建收入   x)GpNkx :  
contract 合同   &puPn:_  
control account 統制賬戶   ZMa@/\pf1  
copyright 版權   !W2dMD/  
corporation 公司   l|{q8i#4V  
cost 成本   ' ?tx?t  
cost accounting 成本會計   (+aU,E
Q  
cost of labour 勞工成本   3&`LVhx  
cost of production 生產成本   ,v\^efc:%  
cost of manufacture 製造成本   ?E +[  
cost of sales 銷貨成本   y
VZLZLm  
cost price 成本價格   r8%"#<]/  
credit 貸方   {mOQRAKl  
credit note 收款通知單   Iy[TEB  
creditor 債權人   @'IRh9  
crossed check 橫線支票   R^*%yjy9  
current account 往來活期賬戶   F .hA.E  
current asset 流動資產   v0q(k;Ya  
current liability 流動負債   a)lS)*Y  
current profit and loss 本期損益   Rq`d I~5!b  
debit 借方   C"7-lz  
debt 債務   !a9`]c  
debtor 債務人   xky +"  
deed 契據   2e_m>I  
deferred assets 遞延資產   ^K3Bn  
deferred liabilities 遞延負債   GUDz>(  
delivery 交貨   H6/n  
delivery expense 送貨費   to,\sc  
delivery order 出貨單   o{[w6^D7  
demand draft 即期匯票   aWS_z6[t#6  
demand note 即期票據   y <] x  
demurrage charge 延期費   2r^G;,{  
deposit 存款   vCX
54  
deposit slip 存款單   0&Z+P?Wb4  
depreciation 折舊   h[(.  
direct cost 直接成本   6N< snBmd  
direct labour 直接人工   T;C0t9Yew  
director 董事   eHE?#r16Z  
discount 折扣   4ux^K:z  
discount on purchase 進貨折扣   rK~Obv  
   C .`!?CW