[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。   {qi#  
eG!ma`v  
acceptance 承兌   U(y
8nI]  
account 賬戶   D^6iQW+.P  
accountant 會計員   BLt58LYGX  
accounting 會計   UtTlJb{-j  
accounting system 會計制度   x4c|/}\)*  
accounts payable 應付賬款   UWC4PWL,>C  
accounts receivable 應收賬款   7uL .=th'  
accumulated profits 累積利益   'Xj^cX  
adjusting entry ?#123;整記錄   SDO:Gma  
adjustment ?#123;整   vLHn4>J,R  
administration expense 管理費用   ZH;4e<gg  
advances 預付   !>> A@3  
advertising expense 廣告費   FsJk"$}  
agency 代理   mI,lW|/l,  
agent 代理人   RVttk )Ny  
agreement 契約   ajk}&`Wj"  
allotments 分配數  
hZ*vk  
allowance 津貼   'hU5]}=  
amalgamation 合併   ZBpcC 0 z  
amortization 攤銷   G`O*A
Q}[  
amortized cost 應攤成本   V
fpT5W<  
annuities 年金   c.Hw K\IU  
applied cost 已分配成本   
6_KvS  
applied expense 已分配費用   zu{K"7Bx  
applied manufacturing expense 己分配製造費用   ial{A6X  
apportioned charge 攤派費用   =bC'>qw}  
appreciation 漲價   \XV8t|*  
article of association 公司章程   ]VKQm(,0  
assessment 課稅   A)"L+Yu5  
assets 資產   SgewAng?@o  
attorney fee 律師費   l$\2|D  
audit 審計   sk39[9  
auditor 審計員    FNH)wk  
average 平均數   s2S
V   
average cost 平均成本   XJeW hk3R9  
bad debt 壞賬   X;W
0r5T  
balance 餘額   T.;{f{  
balance sheet 資產負債表   yPtE5"(o  
bank account 銀行賬戶   we`BqZV  
bank balance 銀行結存   ?g4Rk9<!i  
bank charge 銀行手續費   ;hDk gp  
bank deposit 銀行存款   NJsaTBT  
bank discount 銀行貼現   gjG SI'M0B  
bank draft 銀行匯票   GxD`M2  
bank loan 銀行借款   bl a`B=r  
bank overdraft 銀行透支   x6R M)rr  
bankers acceptance 銀行承兌   _J6 Xq\  
bankruptcy 破產   }Mt
)57rU  
bearer 持票人   s tajTN*J  
beneficiary 受益人   o{#aF=` {  
bequest 遺產   46D`h!7L  
bill 票據   ) dk|S\  
bill of exchange 匯票   g@!U^mr*3  
bill of lading 提單   /A,w{0 9G  
bills discounted 貼現票據   G3^<l0?S  
bills payable 應付票據   U$gR}8\e  
bills receivable 應收票據   ]?1_.Wjtt  
board of directors 董事會   7nnF!9JOv  
bonds 債券  
^zV_vB)n  
bonus 紅利   \h=*pAf  
book value 賬面價值  
bVU4H$k  
bookkeeper 簿記員   <">epbV6  
bookkeeping 簿記   N`efLOMl]  
branch office general ledger 支店往來賬戶   41Q5%2  
broker 經紀人   S=) c7t?a  
brought down 接前   aBReIK o  
brought forward 接上頁   tE=09J%z  
budget 預算   X$6NJ(2G  
by-product 副產品   G1j j:]1  
by-product sales 副產品銷售   Jg=!GU/::  
capital 股本   b;jdk w|  
capital income 資本收益   Z C01MDIY  
capital outlay 資本支出   #&kj>  
capital stock 股本   LJ <pE;`d  
capital stock certificate 股票    >Vt2@E
e  
carried down 移後   0ex.~S_Oj4  
carried forward 移下頁   w
X}p6yyN  
cash 現金   3E;@
.jD  
cash account 現金賬戶   ni{'V4A  
cash in bank 存銀行現金   [5L?#Y  
cash on delivery 交貨收款   <9X@\uvU.<  
cash on hand 庫存現金   Wrb[\ ?-  
cash payment 現金支付   q&z'S
 
cash purchase 現購   *tj(,:!  
cash sale 現沽   _x(hlHFk  
cashier 出?#123;員   3ArHaAv{y  
cashiers check 本票   GgY8\>u  
certificate of deposit 存款單折   [pTdeg;QE  
certificate of indebtedness 借據   Hj r'C?[  
certified check 保付支票   G!Op~p@Jm  
certified public accountant 會計師   C'>|J9~Gz  
charges 費用   8o3E0k1  
charge for remittances 匯水手續費   2i)^!c  
charter 營業執照   QVv#fy1"6  
chartered accountant 會計師   Ansk,$  
chattles 動產   MUaq7B_>  
check 支票   []\+k31D  
che stub 支票存根   LD+{o4i  
closed account 己結清賬戶   f/U`  
closing 結算   )MtF23k)g  
closing entries 結賬紀錄   Lm iOhx  
closing stock 期末存貨   q_MPju&*  
closing the book 結賬   @KXV%a'  
columnar journal 多欄日記賬   G~F b  
combination 聯合    `xKp%9  
commission 佣金   =rMUov h  
commodity 商品   [zH:1Zhl&  
common stock 普通股   PIJr{6B/PA  
company 公司   %41m~Wh2  
compensation 賠償   |-fgj'  
compound interest 複利   ^ sOQi6pL  
consignee 承銷人   8+~ >E  
consignment 寄銷   1XrO~W\=  
consignor 寄銷人   `XJG(Oas\  
consolidated balance sheet 合併資產負債表   Q$a{\*[:+  
consolidated profit and loss account 合併損益表   kDEX N  
consolidation 合併   oK9( /v  
construction cost 營建成本   RF`.xQ26=  
construction revenue 營建收入   6O7'!@@  
contract 合同   eVEV}`X  
control account 統制賬戶   xzdf^Ce  
copyright 版權   B~'vCuE  
corporation 公司   &pP;Neh;  
cost 成本   Yz'K]M_Dq  
cost accounting 成本會計   KWq+PeB5TS  
cost of labour 勞工成本   Q{O+  
cost of production 生產成本   #oS<E1  
cost of manufacture 製造成本   )!3V/`I  
cost of sales 銷貨成本   !eGC6o}f  
cost price 成本價格   zUt'QH7E.  
credit 貸方   J-[,KME_^  
credit note 收款通知單   kGH}[w  
creditor 債權人   kVuUjP6(c  
crossed check 橫線支票   M=8.Bp|Ye  
current account 往來活期賬戶   C1V|0hu  
current asset 流動資產   j:Xq1f6a  
current liability 流動負債   HSw;^E)1  
current profit and loss 本期損益   0
3L]  
debit 借方   %h hf
U6[  
debt 債務   B+$%*%b  
debtor 債務人   4`lLf  
deed 契據   C+*d8_L  
deferred assets 遞延資產   To\QjP-  
deferred liabilities 遞延負債   hnffz95  
delivery 交貨   "x#-s Z=  
delivery expense 送貨費   C0sX gM  
delivery order 出貨單   jkQ*D(;p  
demand draft 即期匯票   mbKZJ{|4s  
demand note 即期票據   [NF'oRRD9s  
demurrage charge 延期費   <3oWEm  
deposit 存款   ~jWn4 \  
deposit slip 存款單   n|6Ic,:[  
depreciation 折舊   ; 8_{e3s  
direct cost 直接成本   q?H|o(  
direct labour 直接人工   Z@yW bjE7Z  
director 董事   R &n Pj~  
discount 折扣   *- #&K\  
discount on purchase 進貨折扣   %7QV&[4!  
   ,xw#NG6