[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。   R&FO-{S  
'-M9v3itC  
acceptance 承兌   ]y~"M  
account 賬戶   rYPj3!#  
accountant 會計員   %{ +>\0x
  
accounting 會計   c%5Suu(J6  
accounting system 會計制度   VX]Ud\(  
accounts payable 應付賬款   C1po]Ott*  
accounts receivable 應收賬款   E<r<ObeRv`  
accumulated profits 累積利益   OXD*ZKi8  
adjusting entry ?#123;整記錄   {q.|UCg[ L  
adjustment ?#123;整   gRg8D{  
administration expense 管理費用   
?d`j}  
advances 預付   8&c:73=?X  
advertising expense 廣告費    LXf*  
agency 代理   NQIbav^5  
agent 代理人   2*TPW  
agreement 契約   dlCmSCp%  
allotments 分配數   kadw1sYj  
allowance 津貼   UaXWHCm`  
amalgamation 合併    7;$[s6$  
amortization 攤銷   m e2$ R>@  
amortized cost 應攤成本   O1Nya\^g<I  
annuities 年金   _E8doV  
applied cost 已分配成本   ,QPo%{:p  
applied expense 已分配費用   uL |O<  
applied manufacturing expense 己分配製造費用   grTwo  
apportioned charge 攤派費用   ?$~5ti#\  
appreciation 漲價   D),hSqJ"  
article of association 公司章程   }E#1Z\)  
assessment 課稅   Dn@Sjsj>  
assets 資產   v?s%qb=T  
attorney fee 律師費   a} V
<CBi  
audit 審計   Aga{ EKd  
auditor 審計員   y4Lh
:;  
average 平均數   "HtaJVp//  
average cost 平均成本   /5m~t.Z9M  
bad debt 壞賬   =PYS5\k  
balance 餘額   9F2MCqvcm  
balance sheet 資產負債表   vBYk"a6SD  
bank account 銀行賬戶   {9XQ~t"m^  
bank balance 銀行結存   ->`R[k  
bank charge 銀行手續費   AQTV1f_  
bank deposit 銀行存款   e,Sxu[2  
bank discount 銀行貼現   gp NAM"  
bank draft 銀行匯票   %,f(jQfg_  
bank loan 銀行借款   mO&zE;/[  
bank overdraft 銀行透支   ^ wb9n  
bankers acceptance 銀行承兌   cHX~-:KOr  
bankruptcy 破產   pReSvF}}C  
bearer 持票人   ][B>`gC-  
beneficiary 受益人  
RSBk^  
bequest 遺產   xP$\ }  
bill 票據   >j)y7DSE  
bill of exchange 匯票   |vgYi  
bill of lading 提單   PH>`//D%n?  
bills discounted 貼現票據   *Ke\Yb  
bills payable 應付票據   "z4V@gk  
bills receivable 應收票據   :I8HRk p  
board of directors 董事會   \?"p]&2UcB  
bonds 債券   0X4I-xx#  
bonus 紅利   TV~S#yg+H  
book value 賬面價值   qz8Jvgu?  
bookkeeper 簿記員   WB3YN+Xl3  
bookkeeping 簿記   (lt{$0   
branch office general ledger 支店往來賬戶   0,j!*  
broker 經紀人   N `[ ?db-%  
brought down 接前   $lb$<  
brought forward 接上頁   K[l5=)G0L  
budget 預算   'M,O(utGv  
by-product 副產品   BVu{To:g  
by-product sales 副產品銷售   [}`-KpV!;  
capital 股本   <v3pI!)x  
capital income 資本收益   }X~"RQf9  
capital outlay 資本支出   bVOJp% *s  
capital stock 股本    \nU_UH  
capital stock certificate 股票   3|=L1Pw#  
carried down 移後   }A&
I@2d  
carried forward 移下頁   T+41,  
cash 現金   ._TN;tR~'  
cash account 現金賬戶   W{fNZb'  
cash in bank 存銀行現金    bU$M)  
cash on delivery 交貨收款   1t}  
cash on hand 庫存現金   ~8U0(n:^  
cash payment 現金支付   iJS7g  
cash purchase 現購   xM![  
cash sale 現沽   AA0\C_W0p  
cashier 出?#123;員   ]E^)d|_  
cashiers check 本票   vr }-u  
certificate of deposit 存款單折   s&1
}^'|  
certificate of indebtedness 借據   MzE1he1  
certified check 保付支票   gjk;An  
certified public accountant 會計師   }!N/?A5  
charges 費用   @.L/HXu-P  
charge for remittances 匯水手續費   lr]C'dD  
charter 營業執照   yiMqe^zy  
chartered accountant 會計師    GK1oS  
chattles 動產   DA>TT~L  
check 支票   f<M!L>+M6  
che stub 支票存根   v(zfq'^%`  
closed account 己結清賬戶   ydMSL25<+  
closing 結算   hG>kx8h  
closing entries 結賬紀錄   Xn02p,,  
closing stock 期末存貨   _pxurq{  
closing the book 結賬   - PTfsQk  
columnar journal 多欄日記賬   ,n$NF0^l  
combination 聯合   CW -[c  
commission 佣金   M2I*_pI  
commodity 商品   K94bM5O 1  
common stock 普通股   f$qkb$?]}  
company 公司   B_*Ayk   
compensation 賠償   rTqGtmulG  
compound interest 複利   U:bnX51D4  
consignee 承銷人   85lcd4&~  
consignment 寄銷   ?_eHvw  
consignor 寄銷人   S|F:[(WaM  
consolidated balance sheet 合併資產負債表   iXL ?ic  
consolidated profit and loss account 合併損益表   Hyi'z
1  
consolidation 合併   7"1]5\p^g  
construction cost 營建成本   tVh"C%Vkr  
construction revenue 營建收入   !|8"}ZF  
contract 合同   i8S=uJ]n  
control account 統制賬戶   y
9.?5#aL  
copyright 版權   rU6A^p\,  
corporation 公司   MaPI<kYQv  
cost 成本   d.HcO^  
cost accounting 成本會計   Z\cD98B#
 
cost of labour 勞工成本   J|vg<
[  
cost of production 生產成本   [s{[ .0P]+  
cost of manufacture 製造成本   + )[@  
cost of sales 銷貨成本   |a%Wd  
cost price 成本價格   Vcnc=ct  
credit 貸方   2$v8{Y&  
credit note 收款通知單   `YqXF=-  
creditor 債權人   Z{gm4YV  
crossed check 橫線支票   k SgE_W)  
current account 往來活期賬戶   O<E8,MCA[a  
current asset 流動資產   XUnw*3tPJ  
current liability 流動負債   hRMya#%-  
current profit and loss 本期損益   SPXvi0Jg  
debit 借方   Io[NN aF|  
debt 債務   .rS. >d^n  
debtor 債務人   @_7rd   
deed 契據   noM=8C&U  
deferred assets 遞延資產   WdlGnFAWh  
deferred liabilities 遞延負債   `oH4"9&]k3  
delivery 交貨  
EB*C;ms  
delivery expense 送貨費   -*i_8`  
delivery order 出貨單   A=IpP}7J  
demand draft 即期匯票   7mf&`.C np  
demand note 即期票據   3zu6#3^  
demurrage charge 延期費   5-y*]:g(  
deposit 存款   ?
c+$9  
deposit slip 存款單   &GkD5
b  
depreciation 折舊   6q>}M  
direct cost 直接成本   - jCj_@n  
direct labour 直接人工   W]bgWKd  
director 董事   AI|+*amTd  
discount 折扣   9x|`XAB  
discount on purchase 進貨折扣   n:2._s T  
   $;'M8L