[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。   eaAPKx  
E9$H nj+m  
acceptance 承兌   L~&" aF/b  
account 賬戶   eY}V9*.v  
accountant 會計員   (B}+h   
accounting 會計   gtYRV*^q  
accounting system 會計制度   vYnftJK&  
accounts payable 應付賬款   A*i_|]Q  
accounts receivable 應收賬款   mH\@QdF  
accumulated profits 累積利益   1;&T^Gdj  
adjusting entry ?#123;整記錄   1exfCm  
adjustment ?#123;整   %5Rq1$D  
administration expense 管理費用   2f..sNz  
advances 預付   (>AFyh&3,X  
advertising expense 廣告費   (h,Ws-O  
agency 代理   yL&/m~{s  
agent 代理人   _yVPpA[a  
agreement 契約   ZqK]jT6V/X  
allotments 分配數   ~:Mm<*lL%  
allowance 津貼   I7G,`h+H  
amalgamation 合併   m =k%,J_  
amortization 攤銷   r/PKrw sC  
amortized cost 應攤成本   =DMbz`t  
annuities 年金   0p3vE,pF  
applied cost 已分配成本   uvv.WbZ  
applied expense 已分配費用   GYoseqZM  
applied manufacturing expense 己分配製造費用   fA^SD"xf  
apportioned charge 攤派費用   #{,h@g}W  
appreciation 漲價   ?OsS`)T  
article of association 公司章程   L_?$ayZ;  
assessment 課稅   &yLc1#H  
assets 資產   \
]8i}E1  
attorney fee 律師費   @a(oB.i  
audit 審計   j@v-|  
auditor 審計員   YoAg  
average 平均數   Ub)M*Cq0(o  
average cost 平均成本   sFElD ]|  
bad debt 壞賬   Euu ,mleM  
balance 餘額   [`n
Y2[A$  
balance sheet 資產負債表   F$yeF^\g  
bank account 銀行賬戶   jONjt(&N  
bank balance 銀行結存   !<r8~A3!(  
bank charge 銀行手續費   ^'
W%X  
bank deposit 銀行存款   q"nGy#UWR  
bank discount 銀行貼現   9h&yuS'Yj  
bank draft 銀行匯票   E}$V2ha0zu  
bank loan 銀行借款   [z+x"9l0!  
bank overdraft 銀行透支   )U5u" ]9~  
bankers acceptance 銀行承兌   %nQmFIt  
bankruptcy 破產   Jck"Ks  
bearer 持票人   3;Hd2 ;G  
beneficiary 受益人   nh;y:Bi  
bequest 遺產   (\& 62B1  
bill 票據   !Uy>eji}  
bill of exchange 匯票   ^PQM;"  
bill of lading 提單   or.\)(m#(  
bills discounted 貼現票據  
xA-jvu9@  
bills payable 應付票據   ,8VXA +'_  
bills receivable 應收票據   +-ewE-:|L  
board of directors 董事會   iZC`z }  
bonds 債券   Q|//Z  
bonus 紅利   TQ-KkH}y  
book value 賬面價值   8\_*1h40s  
bookkeeper 簿記員   3EOyq^I%  
bookkeeping 簿記   vgAFuQi(  
branch office general ledger 支店往來賬戶   :mp$\=  
broker 經紀人   NCDxcz;Gb  
brought down 接前   sam[s4@eQ  
brought forward 接上頁   u){S$</  
budget 預算   3:AU:  
by-product 副產品   
(hsZ  
by-product sales 副產品銷售   O6]u!NqG  
capital 股本   (9
'be\  
capital income 資本收益   QgZJ`G--  
capital outlay 資本支出   .vaJAvg  
capital stock 股本   T#r=<YH[C  
capital stock certificate 股票   7LdzZS0OM  
carried down 移後   vHc#m@4o  
carried forward 移下頁   {aIZFe}B  
cash 現金   qc&jd  
cash account 現金賬戶   mu>] 9ZW  
cash in bank 存銀行現金   d?}hCo=/Xq  
cash on delivery 交貨收款   `oXg<tivU  
cash on hand 庫存現金   JWWInuH  
cash payment 現金支付   iAHZ0D u  
cash purchase 現購   e^WqJ7j  
cash sale 現沽   pN+I]NgQ  
cashier 出?#123;員   yxY h?ka  
cashiers check 本票   DaCblX  
certificate of deposit 存款單折   ^'YHJEK  
certificate of indebtedness 借據   |*1xrM:v~  
certified check 保付支票   R8ZD#,;  
certified public accountant 會計師   +C5#$5];  
charges 費用   @ExLh9  
charge for remittances 匯水手續費   5p{25N_t  
charter 營業執照   8})|^%@n  
chartered accountant 會計師   R#LGFXU j  
chattles 動產   f}blB?e  
check 支票   B!iFmkCy  
che stub 支票存根   9C=~1>S  
closed account 己結清賬戶   I1i:}g/  
closing 結算   xD^wTtT  
closing entries 結賬紀錄   pU@YiwP"]x  
closing stock 期末存貨   QH:>jmC{1h  
closing the book 結賬   ydyG}XI
7V  
columnar journal 多欄日記賬   O!,Ca1N  
combination 聯合   "u5KbJW  
commission 佣金   )*W=GY*  
commodity 商品   bq: [Nj  
common stock 普通股   y
WmrdvL  
company 公司   lJ lhl7  
compensation 賠償   Lz?*B$h  
compound interest 複利   ;Rs.rl>;t/  
consignee 承銷人   ZIe+  
consignment 寄銷   L9$&-A9ix  
consignor 寄銷人   i)[kubM  
consolidated balance sheet 合併資產負債表   _hWuAJ9Qy  
consolidated profit and loss account 合併損益表   W7$s5G,  
consolidation 合併   ^8Z@^
M&O"  
construction cost 營建成本   3?  };
 
construction revenue 營建收入   "&Gw1.p  
contract 合同   #)FDl70S8  
control account 統制賬戶   9p4%8WhJ  
copyright 版權   Enu!u~1]F  
corporation 公司   r:73uRk  
cost 成本   !"`Jqs  
cost accounting 成本會計   [0wP\{%  
cost of labour 勞工成本   brj[c>
ID  
cost of production 生產成本   OgQntj:%lN  
cost of manufacture 製造成本   <5M_EJp  
cost of sales 銷貨成本   5 >'6
6gZ  
cost price 成本價格   'V1!&Q6  
credit 貸方   X8i[fk1.R  
credit note 收款通知單   WX ,p`>n  
creditor 債權人   27Cz1[oX  
crossed check 橫線支票   CX]RtV!  
current account 往來活期賬戶   ma1(EJ/  
current asset 流動資產   "cNg :  
current liability 流動負債   +;YE)~R?  
current profit and loss 本期損益   MCM/=M'y  
debit 借方   `t%|.=R  
debt 債務   lQh~Q<[ge  
debtor 債務人   `|&\e_"DE  
deed 契據   g ji*Wq  
deferred assets 遞延資產   (X*'y*:  
deferred liabilities 遞延負債   >CH  
delivery 交貨   1E8$% 6VV  
delivery expense 送貨費   d3og?{i<}&  
delivery order 出貨單   )sRN
!~  
demand draft 即期匯票   b/z'`?[  
demand note 即期票據   7,f:Qi@g  
demurrage charge 延期費   pa>p%  
deposit 存款   gAj0ukX5  
deposit slip 存款單   JR])xPI`  
depreciation 折舊   *3!(*F@M,  
direct cost 直接成本   N`f!D>b:dn  
direct labour 直接人工   bAN10U  
director 董事   3'.! +
#  
discount 折扣   vz- 9<w;>a  
discount on purchase 進貨折扣   [+y&HNf  
   ,|6Y\
L