[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。   <%m$ V5h  
oG=4&SQ  
acceptance 承兌   eV\VR !!i  
account 賬戶   R_Uy.0=4  
accountant 會計員   Jm-bE 8b  
accounting 會計   u2cDSRrqT  
accounting system 會計制度    uE'Kk8  
accounts payable 應付賬款   #,;Q|)AD:e  
accounts receivable 應收賬款   \Z_29L w=  
accumulated profits 累積利益   /|8/C40aY  
adjusting entry ?#123;整記錄   k; n
ed  
adjustment ?#123;整   MLN+ BuS  
administration expense 管理費用   !fG}<6&i  
advances 預付   Y``]66\Fp  
advertising expense 廣告費   U4h5K}j4  
agency 代理   TH*}Ja^/  
agent 代理人   3zzl|+# 6  
agreement 契約   2I{kLN1TY  
allotments 分配數   |D1TSv}rZD  
allowance 津貼   SzyaVBD3  
amalgamation 合併   \`-a'u=S  
amortization 攤銷   G.>Ul)O:a  
amortized cost 應攤成本   `{xKU8j^  
annuities 年金   ageTv/  
applied cost 已分配成本   )F4BVPI  
applied expense 已分配費用   dg4q+  
applied manufacturing expense 己分配製造費用   2 @t?@,c  
apportioned charge 攤派費用   `W2 o~r*&  
appreciation 漲價   4oN*J +"=+  
article of association 公司章程   F87c?Vh)K  
assessment 課稅   2!GyQ@&[W  
assets 資產   C;']FmK]  
attorney fee 律師費   %nyZ=&u  
audit 審計   F-GH
?sfvi  
auditor 審計員   ["15~9
  
average 平均數   7|(o=+ Bt  
average cost 平均成本   0D&-BAzi  
bad debt 壞賬   L4v26*P  
balance 餘額   K6N+0#  
balance sheet 資產負債表   9)D9'/{L#  
bank account 銀行賬戶   jQdIeQD+  
bank balance 銀行結存   hZ-?-F?*@  
bank charge 銀行手續費   a=M/0N{!  
bank deposit 銀行存款   7myYs7N8[  
bank discount 銀行貼現   5QZ}KNJ|t~  
bank draft 銀行匯票   \%QA)T%  
bank loan 銀行借款   ?%Gzd(YEY  
bank overdraft 銀行透支   C&;m56  
bankers acceptance 銀行承兌   R[}fr36>/  
bankruptcy 破產   8p PQ   
bearer 持票人   nT=XWM  
beneficiary 受益人   $j/#IzD1D  
bequest 遺產   ]BfJ~+ N  
bill 票據   8JU{]Z!G<;  
bill of exchange 匯票   TsY nsLQY  
bill of lading 提單   ex8}./mjJ  
bills discounted 貼現票據   (;(2n;i[M  
bills payable 應付票據   N[kl3h%q  
bills receivable 應收票據   `IJTO_  
board of directors 董事會   {}"a_L&[;  
bonds 債券   qq>Qi(>  
bonus 紅利   uLrZl0%HT~  
book value 賬面價值   G'mg-{  
bookkeeper 簿記員   15R:m:T  
bookkeeping 簿記   JN3&(t  
branch office general ledger 支店往來賬戶   x]vyt}oCmk  
broker 經紀人   Yduj3Ht:w  
brought down 接前   qEM,~:lTn  
brought forward 接上頁   \ \gAa-}:  
budget 預算   ]fJ9.Js  
by-product 副產品   .Zr3!N.t  
by-product sales 副產品銷售   VlS`m,:{  
capital 股本   &0SgEUZr  
capital income 資本收益   *kt%.wPJ  
capital outlay 資本支出   F{laA YE  
capital stock 股本   cQ(,M  
capital stock certificate 股票   ()zn8_z  
carried down 移後   5EL&?\e  
carried forward 移下頁   eOJ_L]y-  
cash 現金   h`4!Qv  
cash account 現金賬戶   '25zb+-  
cash in bank 存銀行現金   @*iT%p_L  
cash on delivery 交貨收款   QsyM[;\j:  
cash on hand 庫存現金   lVgin54Q  
cash payment 現金支付   1l\.>H\E  
cash purchase 現購   q0(-"}2l  
cash sale 現沽   tD> qHR  
cashier 出?#123;員   -+kTw06_C  
cashiers check 本票   M>u84|`  
certificate of deposit 存款單折   ]Ryg}DOQ  
certificate of indebtedness 借據   D{^CJ :n  
certified check 保付支票   Og?P5&C"9D  
certified public accountant 會計師   $"fO/8Ex  
charges 費用   wc?YzXP+  
charge for remittances 匯水手續費   U|v@v@IBA  
charter 營業執照   O;m[  
chartered accountant 會計師   T 2Gscey  
chattles 動產   a#m T@l\  
check 支票   ,$"T/yYer  
che stub 支票存根   =:m6ge@C&H  
closed account 己結清賬戶   ~>rnq7j  
closing 結算   G@rV9  
closing entries 結賬紀錄   RU\MT'E>(  
closing stock 期末存貨   8^hbS%s!  
closing the book 結賬   l|fb;Giq=D  
columnar journal 多欄日記賬   3#Xv))w1  
combination 聯合   LcGG~P|ML  
commission 佣金   wSG!.Ejc7  
commodity 商品   VF g"AJf  
common stock 普通股   x{1S!A^  
company 公司   hlFvm$P`M  
compensation 賠償   Os1=V  
compound interest 複利   F,@uYMQs  
consignee 承銷人   bH.f4-.u>)  
consignment 寄銷   OD).kP}s^  
consignor 寄銷人   $mn+  
consolidated balance sheet 合併資產負債表   7|X
.E  
consolidated profit and loss account 合併損益表   TCK<IZKLqK  
consolidation 合併   '@WS7` @-y  
construction cost 營建成本   AP0z~
e  
construction revenue 營建收入   XT{ukE vDR  
contract 合同   /,JL \b  
control account 統制賬戶   UGQHwz  
copyright 版權   `9Q O'^)  
corporation 公司   # f }OR
A  
cost 成本   `$ZBIe/u  
cost accounting 成本會計   eV(   
cost of labour 勞工成本   I04c7c Dp  
cost of production 生產成本   'nfdOX.d  
cost of manufacture 製造成本   _"lW  
cost of sales 銷貨成本   sH :_sOV*  
cost price 成本價格   N==Y]Z$G  
credit 貸方   f# sDG  
credit note 收款通知單   ~-#8j3 J;  
creditor 債權人   W! )B%.Q  
crossed check 橫線支票   SFVqUg3"Z  
current account 往來活期賬戶   no7Q%O9  
current asset 流動資產   Q,nXc  
current liability 流動負債   AV;x'H7G  
current profit and loss 本期損益   Zn]!*}  
debit 借方   d1u6*&@lf  
debt 債務   R&MetQ~-{  
debtor 債務人   U\(T<WX,  
deed 契據   
u9 G
 
deferred assets 遞延資產   c:`CL<xzU  
deferred liabilities 遞延負債   7t|011<  
delivery 交貨   |I s"ov  
delivery expense 送貨費   y#-~L-J_R  
delivery order 出貨單   eI=:z/p
d  
demand draft 即期匯票   #B hcW"@  
demand note 即期票據   ^) 5*?8#  
demurrage charge 延期費   Imz1"+E~  
deposit 存款   f|&,SI?  
deposit slip 存款單   FXFyF*w2  
depreciation 折舊   TH? wXd\  
direct cost 直接成本   9lc{{)m2)  
direct labour 直接人工   p~h[4hP  
director 董事   4[ =C,5r  
discount 折扣   Z1R{'@Y0Z  
discount on purchase 進貨折扣   {hBnEj^@  
   9bu1Ax1M