[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。   5ILce%#zL  
[$f  
acceptance 承兌   aO6w:IO  
account 賬戶   F `+}p-  
accountant 會計員   d'q,:="c  
accounting 會計   bfhap(F~(e  
accounting system 會計制度   P6@(nGgK<  
accounts payable 應付賬款   r,aV11{  
accounts receivable 應收賬款   .r$d 8J  
accumulated profits 累積利益   9*U3uyPi  
adjusting entry ?#123;整記錄   qE!.C}L+  
adjustment ?#123;整   ^pIT,|myY7  
administration expense 管理費用   ~}PB&`%7  
advances 預付   "'~55bG  
advertising expense 廣告費   hv2@}<r?  
agency 代理   -ich N/U]s  
agent 代理人   CWHTDao  
agreement 契約   r< sx On  
allotments 分配數   }y;s(4  
allowance 津貼   1>|2B&_^  
amalgamation 合併   09HlL=0q  
amortization 攤銷   J{`G=  
amortized cost 應攤成本   <XDYnWz  
annuities 年金   :/A3l=}iV  
applied cost 已分配成本   <#k(g\/R  
applied expense 已分配費用   vu V
cv  
applied manufacturing expense 己分配製造費用   R,>LUa*u  
apportioned charge 攤派費用   XmJu{RbS  
appreciation 漲價   2Sz?r d,0f  
article of association 公司章程   Yi:@>A<#  
assessment 課稅   H$^IT#  
assets 資產   * `1W})  
attorney fee 律師費   OXAr..  
audit 審計   .?|pv}V  
auditor 審計員   6R1}fdHvP  
average 平均數   Po_y78ZD  
average cost 平均成本   AR8zCKBc^  
bad debt 壞賬   C3>&O?7J*7  
balance 餘額   js^+{~
 
balance sheet 資產負債表   C+tB$yahO  
bank account 銀行賬戶   ]6#bp,  
bank balance 銀行結存   VI_8r5o  
bank charge 銀行手續費   :QGgtTEV""  
bank deposit 銀行存款   X?kw=x{2P  
bank discount 銀行貼現   l/ufu[x!a  
bank draft 銀行匯票   J'4Pp<  
bank loan 銀行借款   I5Vp%mCY  
bank overdraft 銀行透支   8725ET t  
bankers acceptance 銀行承兌   _[IOPHa"  
bankruptcy 破產   O1xK\ogv  
bearer 持票人   v{tw;Z#  
beneficiary 受益人   g4z*6L,u  
bequest 遺產   7\.{O$Q  
bill 票據   ^6g^ Q*"  
bill of exchange 匯票   J;8M._  
bill of lading 提單   :Q]P=-Y8  
bills discounted 貼現票據   pg0Sq9qCN  
bills payable 應付票據   dA03,s  
bills receivable 應收票據   IPHZ~'M  
board of directors 董事會   xNAX)v3Z  
bonds 債券   Q^trKw~XNy  
bonus 紅利  
'/O >#1  
book value 賬面價值   L/*D5k%J  
bookkeeper 簿記員   9fQ[:Hl"  
bookkeeping 簿記   ^?<gz!(-  
branch office general ledger 支店往來賬戶   3mP251"dIW  
broker 經紀人   5TynAiSD_>  
brought down 接前   q#
C;i
K4  
brought forward 接上頁   v0q(k;Ya  
budget 預算   "($"T v2  
by-product 副產品   W! jg  
by-product sales 副產品銷售   ?cur}`  
capital 股本   (Y!{ UNq5  
capital income 資本收益   y).dw(  
capital outlay 資本支出   @y1:=["b  
capital stock 股本   X\Gbs=sf6  
capital stock certificate 股票   ^L?2y/  
carried down 移後   1Y+g^Z;G  
carried forward 移下頁   l~( A(1  
cash 現金   oU`{6 ~;  
cash account 現金賬戶   |&u4Q /0  
cash in bank 存銀行現金   @h=r;N#/`P  
cash on delivery 交貨收款   ,azBk`$iQr  
cash on hand 庫存現金   vCX
54  
cash payment 現金支付   5.M82rR;~  
cash purchase 現購   Gov]^?^D-  
cash sale 現沽   !FA[ ]d4  
cashier 出?#123;員   9 `+RmX;m  
cashiers check 本票   ~8 S2BV3@  
certificate of deposit 存款單折   K3dg.>O  
certificate of indebtedness 借據   ,II-:&H  
certified check 保付支票   Bcl6n@{2f  
certified public accountant 會計師   [6cF#_)*  
charges 費用   r7FFZNs!  
charge for remittances 匯水手續費   M!4}B  
charter 營業執照   G0h/]%I  
chartered accountant 會計師   2'U+QK@  
chattles 動產   2%_UOEayU  
check 支票   FKWL{"y  
che stub 支票存根   }'u0Q6Obj  
closed account 己結清賬戶   v{8W+  
closing 結算   ^~`t q+  
closing entries 結賬紀錄   8," 5z_  
closing stock 期末存貨   z
BjbH=  
closing the book 結賬   pq +~|  
columnar journal 多欄日記賬   >Q#\X=a>  
combination 聯合   tRYi q  
commission 佣金   hqc)Ydg_%  
commodity 商品   b wqd`C  
common stock 普通股   |R3A$r#-  
company 公司   7N8a48$8  
compensation 賠償   tB#-}Gf  
compound interest 複利  
>
Pwu>  
consignee 承銷人   ?4sF:Y+\  
consignment 寄銷   ^kh@AgG^  
consignor 寄銷人   =bh.V@*  
consolidated balance sheet 合併資產負債表   "JpnmE[`  
consolidated profit and loss account 合併損益表   ^
oXLk&d  
consolidation 合併   PzH#tG&.j  
construction cost 營建成本   !Ct'H1J-  
construction revenue 營建收入   ~JX+4~qT  
contract 合同   $.KDnl^  
control account 統制賬戶   uePa4e!  
copyright 版權   T{
4Ru6[  
corporation 公司   eb=#{  
cost 成本   8m*uT< 5D  
cost accounting 成本會計   d: LP8  
cost of labour 勞工成本   :\69N/uw`  
cost of production 生產成本   4h$W4NJK  
cost of manufacture 製造成本   M]uO%2  
cost of sales 銷貨成本   b |JM4jgK  
cost price 成本價格   VQ/Jz5^  
credit 貸方   !cA4erBP  
credit note 收款通知單   l~'NqmXe  
creditor 債權人   ~ 9JLqN"  
crossed check 橫線支票   vN$j@h .  
current account 往來活期賬戶   r 8TNl@Z  
current asset 流動資產   7thB1cOJ  
current liability 流動負債   @f%q ,:  
current profit and loss 本期損益   A5kz(pj  
debit 借方   w6G<&1iH  
debt 債務   "!z9UiA  
debtor 債務人   ]vUTb9>{?  
deed 契據   vJ fj1 f  
deferred assets 遞延資產   &? z6f9*$  
deferred liabilities 遞延負債   Y~g*"J5j  
delivery 交貨   p?Jx2(%m  
delivery expense 送貨費   ;H`>jI$  
delivery order 出貨單   C,G$C7$
%  
demand draft 即期匯票   wJ>2}  
demand note 即期票據   c5AEn -Q  
demurrage charge 延期費   3-U@==:T  
deposit 存款   H-'~c\)  
deposit slip 存款單   .!yw@kg  
depreciation 折舊   tY0C& u2  
direct cost 直接成本   R^=[D#*]>  
direct labour 直接人工   "Oq>i9v;|$  
director 董事   cRS2v--\-  
discount 折扣   t`eUD>\  
discount on purchase 進貨折扣   eG\`SKx_  
   b&xlT+GN