[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。   ;=^WIC+Nr  
"R 9kF-  
acceptance 承兌   ,RT\&Ze5  
account 賬戶   T@vVff  
accountant 會計員   YYM  
accounting 會計   W\KZFrV@  
accounting system 會計制度   `7 B [<  
accounts payable 應付賬款   KPO((G0&  
accounts receivable 應收賬款   R,^FJ  
accumulated profits 累積利益   +M.|D,wg2  
adjusting entry ?#123;整記錄   3K0J6/mc  
adjustment ?#123;整   Xif`gb6`  
administration expense 管理費用   HE,wEKp  
advances 預付   d
,0pNav)  
advertising expense 廣告費   cxv)LOl-  
agency 代理    E;|\?>
 
agent 代理人   7olA@;$  
agreement 契約   r}5GJ|p0  
allotments 分配數   gTQ6B,`/8  
allowance 津貼   rvfl~<G*  
amalgamation 合併    C3<3  
amortization 攤銷   !EW]:u  
amortized cost 應攤成本   <kM%z{p  
annuities 年金   ]D]K_`!K  
applied cost 已分配成本   ,`Mlo  
applied expense 已分配費用   q{5Vq_s\  
applied manufacturing expense 己分配製造費用   #F6ak,9S4  
apportioned charge 攤派費用   bQeYFY#^  
appreciation 漲價   {Y/  
article of association 公司章程   Uis P 8/k  
assessment 課稅   D
0]9 -h  
assets 資產   @v'<~9vG  
attorney fee 律師費   LpiLk| 2i  
audit 審計   W ][IHy<   
auditor 審計員   J *B`C^i  
average 平均數   "bO]  
average cost 平均成本   #nxx \,i>  
bad debt 壞賬   ujSzm=_P  
balance 餘額   |JDJ{;o  
balance sheet 資產負債表   v|'N| k l  
bank account 銀行賬戶   W>Kwl*Cis"  
bank balance 銀行結存   (l^lS=x  
bank charge 銀行手續費   d+w<y~\ q  
bank deposit 銀行存款   ynd}w G
'  
bank discount 銀行貼現   =0-qBodbl  
bank draft 銀行匯票   D|BN_ai9  
bank loan 銀行借款   Xg)yz~Ug  
bank overdraft 銀行透支   j)0R*_-B[  
bankers acceptance 銀行承兌   ;K_B,@:'  
bankruptcy 破產   Y\=:j7'  
bearer 持票人   N?Z?g_a8  
beneficiary 受益人   sd6Wmmo  
bequest 遺產   OH(+]%B78  
bill 票據   %)e+
w+  
bill of exchange 匯票   `fRy"44nR  
bill of lading 提單   M#p,Z F  
bills discounted 貼現票據   4~/6d9f  
bills payable 應付票據   &sWyh[`P  
bills receivable 應收票據   Ij8tBT?jlL  
board of directors 董事會   CG7LF  
bonds 債券   |q>Mw-=  
bonus 紅利   z~_\onC  
book value 賬面價值   .G]# _U  
bookkeeper 簿記員   ~_&.A*Jh  
bookkeeping 簿記   ;0*^98K  
branch office general ledger 支店往來賬戶   SrtmpQ  
broker 經紀人   LKZI@i)  
brought down 接前   4ca-!pI0  
brought forward 接上頁   _7;^od=C  
budget 預算   7AiCQWf9  
by-product 副產品   +NY4j-O  
by-product sales 副產品銷售   vB{b/xmah  
capital 股本   q ha1b$  
capital income 資本收益   :&%;s*-9  
capital outlay 資本支出   9|`@czw  
capital stock 股本   ^&.?kJM  
capital stock certificate 股票   #.)>geLC>9  
carried down 移後   gK(4<PO'  
carried forward 移下頁   dNobvK  
cash 現金   7y\g~?5N  
cash account 現金賬戶   ~}AP@t*  
cash in bank 存銀行現金   Zy%Z]dF  
cash on delivery 交貨收款   (A
YS>8O&  
cash on hand 庫存現金   12a #]E  
cash payment 現金支付   d/&|%Z r  
cash purchase 現購   #77UKYj2L-  
cash sale 現沽   WdAGZUp  
cashier 出?#123;員   =1VH5pVr}  
cashiers check 本票   A]9JbNV  
certificate of deposit 存款單折   xN kY'4%  
certificate of indebtedness 借據   a:}"\>Aj  
certified check 保付支票   VZoO dR:d  
certified public accountant 會計師   x,dv~QU  
charges 費用   v~Qy{dn P  
charge for remittances 匯水手續費   r\d:fot  
charter 營業執照   }hYE6~pr  
chartered accountant 會計師   q1Sm#_7  
chattles 動產   0 l@P]_qq`  
check 支票   7 L\?  
che stub 支票存根   @45H8|:k  
closed account 己結清賬戶   De A'D|  
closing 結算   A.O~'')X  
closing entries 結賬紀錄   ~P_kr'o  
closing stock 期末存貨   NO^t/(Z  
closing the book 結賬   YkPt*?,P/  
columnar journal 多欄日記賬   836m5/kH[  
combination 聯合   l`&6W?C  
commission 佣金   WZ&@ JB  
commodity 商品   3L?a4,Q"k}  
common stock 普通股   |sa7Y_  
company 公司   HW726K*
 
compensation 賠償   )uvFta<(  
compound interest 複利   bO
MP8{H,  
consignee 承銷人   "}p?pF<'0  
consignment 寄銷   }! V<"d,!  
consignor 寄銷人   9Oyi:2A  
consolidated balance sheet 合併資產負債表   9`xFZMd31A  
consolidated profit and loss account 合併損益表   x 5Dt5Yp"o  
consolidation 合併   ;|QR-m2/  
construction cost 營建成本   }27 Vh0v  
construction revenue 營建收入   Qu FCc1Q  
contract 合同   !h>$bm  
control account 統制賬戶   [9om"'  
copyright 版權   tQ JH'YV  
corporation 公司   ~@b}=+n  
cost 成本   O^weUpe\  
cost accounting 成本會計   ' u};z:t  
cost of labour 勞工成本   #.+*G`m  
cost of production 生產成本   $S8
bp3)  
cost of manufacture 製造成本   IQ=|Kj9h  
cost of sales 銷貨成本   8'"/gC{  
cost price 成本價格   J7;n;Mx  
credit 貸方   Ko|xEz=  
credit note 收款通知單   P=[x!}.I  
creditor 債權人   h_G|.7!  
crossed check 橫線支票   KH>sCEt  
current account 往來活期賬戶   8/?u U]#Q  
current asset 流動資產   n UCk0:{  
current liability 流動負債   -^Km}9g  
current profit and loss 本期損益   , )pt_"-XA  
debit 借方   50bP&dj&  
debt 債務   y'|W['  
debtor 債務人   [pgkY!R?)  
deed 契據   '3UIri
Y6  
deferred assets 遞延資產   >m6,xxTR  
deferred liabilities 遞延負債   Z?v6pjZ?  
delivery 交貨   zw0 r i6  
delivery expense 送貨費   [I<'E LX  
delivery order 出貨單   7WfirRM  
demand draft 即期匯票   GVc[p\h(  
demand note 即期票據   +Y9D!=_lj  
demurrage charge 延期費   k>;r9^D  
deposit 存款  
[-Tt11  
deposit slip 存款單   >\x_"o R  
depreciation 折舊   9hLmrYNM1
 
direct cost 直接成本   rn[}{1I33Q  
direct labour 直接人工   o
p5^9`"  
director 董事   MY*>)us\  
discount 折扣   9g5{3N3  
discount on purchase 進貨折扣   ySK Yqt z  
  
YS
z$` 7i