[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。   |qJQWmJO&U  
`Rfhxz I  
acceptance 承兌   z:|4S@9  
account 賬戶   ~jmHzFkQ  
accountant 會計員   Uw5z]Jck  
accounting 會計   I*  \o  
accounting system 會計制度   N9Yc\?_NU_  
accounts payable 應付賬款   A--Hg-N|  
accounts receivable 應收賬款   VLN=9  
accumulated profits 累積利益   goeWZO  
adjusting entry ?#123;整記錄   RT8xU;   
adjustment ?#123;整   5Y"lr Y38  
administration expense 管理費用   g%#" 5Kr  
advances 預付   t *82^KDU  
advertising expense 廣告費   LqPn$rZ|$  
agency 代理   ZyT9y  
agent 代理人   v$w!hYsQ  
agreement 契約   H6x~mZu_:T  
allotments 分配數   Ej ip%m  
allowance 津貼   7Xm pq&g  
amalgamation 合併   I)]wi%  
amortization 攤銷   S-npJh 6  
amortized cost 應攤成本   %s%v|HDs  
annuities 年金   \q(RqD  
applied cost 已分配成本  
V(A6>0s$|  
applied expense 已分配費用   r@H<@Vuc  
applied manufacturing expense 己分配製造費用   ^~0\d;l _  
apportioned charge 攤派費用    .-'  
appreciation 漲價   9PVM06   
article of association 公司章程   *;(
LKRV  
assessment 課稅   ,;'9PsIS^  
assets 資產   *]p]mzc  
attorney fee 律師費   Y>{K2#k  
audit 審計   h2zuPgz,  
auditor 審計員   0~H (GG$VH  
average 平均數   $xyG0Q.  
average cost 平均成本   ^vLHs=<  
bad debt 壞賬   pV(b>
O  
balance 餘額   B5IS-d  
balance sheet 資產負債表   /<9VKMR_k  
bank account 銀行賬戶   ~C{d2i  
bank balance 銀行結存   >0=`3X|Y7  
bank charge 銀行手續費   }L{en  
bank deposit 銀行存款   5v=%pQbY  
bank discount 銀行貼現   k+{-iPm{  
bank draft 銀行匯票   mrX3/e  
bank loan 銀行借款   ;M{ @23?`  
bank overdraft 銀行透支   E#`=xg  
bankers acceptance 銀行承兌   Xlpu_H|  
bankruptcy 破產   4$+1jjC]>~  
bearer 持票人   :Oo(w%BD]  
beneficiary 受益人   fKf5i@CvB@  
bequest 遺產   =M>1;Qr<Z/  
bill 票據   @mW: FVI  
bill of exchange 匯票   7@$Hua,GY  
bill of lading 提單   En&ESWN  
bills discounted 貼現票據   KtUI(*$`  
bills payable 應付票據   ^!L'Aoy;E  
bills receivable 應收票據   ~&[Wqn@MZ  
board of directors 董事會   j8$
*$|  
bonds 債券   DmM<Kkg.J  
bonus 紅利   Vz!W(+  
book value 賬面價值   V{p*N*  
bookkeeper 簿記員   @Nn9-#iW  
bookkeeping 簿記   _$s9o$8$  
branch office general ledger 支店往來賬戶   rJ4O_a5/  
broker 經紀人   '^'vafs-/@  
brought down 接前   h!?7I=p~#  
brought forward 接上頁   SEq_37  
budget 預算   2K'3ry)[y  
by-product 副產品   \C5YVl#  
by-product sales 副產品銷售   YgNt>4K  
capital 股本   jw
gXq(  
capital income 資本收益   hW
$B;  
capital outlay 資本支出   !s06uh  
capital stock 股本   G4vXPx%a8  
capital stock certificate 股票   5e~\o}
]  
carried down 移後   2--"@@  
carried forward 移下頁   a?/GEfd  
cash 現金   1@6dHFA`o  
cash account 現金賬戶   ,di'279|  
cash in bank 存銀行現金   Mp^%.m  
cash on delivery 交貨收款   nR-`;lrF~  
cash on hand 庫存現金   4 7ra`*  
cash payment 現金支付   ~0,Utqy  
cash purchase 現購   Sg(fZ' -  
cash sale 現沽   rn#FmM  
cashier 出?#123;員   7"Sw))H|  
cashiers check 本票   <
RS@,  
certificate of deposit 存款單折   x+x6F  
certificate of indebtedness 借據   NK2Kw{c"iI  
certified check 保付支票   6e3s |  
certified public accountant 會計師   0W<:3+|n4  
charges 費用   w$WN` =  
charge for remittances 匯水手續費   ^E*W B~  
charter 營業執照   ?2zVW Z  
chartered accountant 會計師   x*Y&s<  
chattles 動產   1{i)7:Y  
check 支票   3e~ab#/  
che stub 支票存根   T&c0j(  
closed account 己結清賬戶   4HQP,  
closing 結算   +dw$IMwb  
closing entries 結賬紀錄   _fx0-S*$  
closing stock 期末存貨   4NT zK  
closing the book 結賬   w?)v#]<-  
columnar journal 多欄日記賬   u@tJu'X  
combination 聯合   REUWK#>  
commission 佣金   3o&PVU?Q  
commodity 商品   S C 7Tp4  
common stock 普通股   /. GHR  
company 公司   P,r9 <  
compensation 賠償   _-eF &D  
compound interest 複利   7pMQ1-(  
consignee 承銷人   j&6'sg;n)  
consignment 寄銷   QlmZBqK}&  
consignor 寄銷人   7cV9xIe^  
consolidated balance sheet 合併資產負債表   6nqG;z-IXJ  
consolidated profit and loss account 合併損益表   7\m.xWX e  
consolidation 合併   c Q:.V  
construction cost 營建成本  
M3c!SXx\  
construction revenue 營建收入   MG)wVS<d_  
contract 合同   {U1 j@pKm  
control account 統制賬戶   .|[ZEXq  
copyright 版權   /HbxY  
corporation 公司   ]L#6'|W  
cost 成本   6X2>zUHR  
cost accounting 成本會計   "~jSG7h  
cost of labour 勞工成本   lPF(&pP  
cost of production 生產成本   _9!*laR!2  
cost of manufacture 製造成本   NfvvwG;M  
cost of sales 銷貨成本   $Y.Z>I;  
cost price 成本價格   /cHd&i,>  
credit 貸方   t)P5bQ+$u9  
credit note 收款通知單   /z:pid,_0  
creditor 債權人   b*Ny  
crossed check 橫線支票   5ws|4V  
current account 往來活期賬戶   #U45;idp  
current asset 流動資產   os6p1"_\f  
current liability 流動負債   Z0*Lm+d9z  
current profit and loss 本期損益   I{Hl2?CnI,  
debit 借方   EV{kd.=f  
debt 債務   ?O(KmDH  
debtor 債務人   ^%l~

|w  
deed 契據   mi9BC9W(  
deferred assets 遞延資產   7KIOI,qb6  
deferred liabilities 遞延負債   zy\p,  
delivery 交貨   i(R&Q;{E^  
delivery expense 送貨費   #eSVFD5ZU  
delivery order 出貨單   v Yt-Nx  
demand draft 即期匯票   3]xe7F'`  
demand note 即期票據   .BN~9w  
demurrage charge 延期費   F[PIo7?K  
deposit 存款   bl@0+NiM  
deposit slip 存款單   /N6sH!w  
depreciation 折舊   #;FHyKx  
direct cost 直接成本  
xxxM  
direct labour 直接人工   jO xH'1I  
director 董事   YI05?J}  
discount 折扣   \Y.&G,?  
discount on purchase 進貨折扣   UB[tYZ  
   .w5# V|