[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。   O_gr{L}  
xZMQ+OW2i  
acceptance 承兌   .el&\Jt  
account 賬戶   <./r%3$;7  
accountant 會計員   IdHydY1  
accounting 會計   L6>;"]:f`  
accounting system 會計制度   =hw&2c  
accounts payable 應付賬款   -VC kk  
accounts receivable 應收賬款   V:YN!  
accumulated profits 累積利益   *6C ]CS  
adjusting entry ?#123;整記錄   Fj_ 6jsDb  
adjustment ?#123;整   FV 0x/)<z  
administration expense 管理費用   %ZKP d8  
advances 預付   ApT
8;F B  
advertising expense 廣告費   J*!_kg)>J  
agency 代理   nfj8z@!  
agent 代理人   d ynq)lf  
agreement 契約   ;?q>F3n  
allotments 分配數   )o=ipm[  
allowance 津貼   lR
<1
x  
amalgamation 合併   r bfIH":  
amortization 攤銷   B.S zp_$  
amortized cost 應攤成本   UPE9e    
annuities 年金   Ad:}i9-x  
applied cost 已分配成本   {E 'go]  
applied expense 已分配費用   o0Z~9iF&  
applied manufacturing expense 己分配製造費用   ZyJ-}[z  
apportioned charge 攤派費用   b+4x2{  
appreciation 漲價   )R+26wZ|n*  
article of association 公司章程   '5f6 M^}|2  
assessment 課稅   I:l/U-b7h  
assets 資產   8:9/RL\"x  
attorney fee 律師費   ]Yw/}GKB  
audit 審計   i".nnAI:  
auditor 審計員  
WDF;`o*3  
average 平均數   :`Z'vRj  
average cost 平均成本   (m~gG|n4  
bad debt 壞賬   0#/NZ
O  
balance 餘額   *WQl#JAr  
balance sheet 資產負債表   f[XsnN2  
bank account 銀行賬戶   c}-WK*v  
bank balance 銀行結存   ~43T$^<w;  
bank charge 銀行手續費   ((AsZ$[S  
bank deposit 銀行存款   rGqT[~{t  
bank discount 銀行貼現   +YX*.dW  
bank draft 銀行匯票   ;_nV*G.y#^  
bank loan 銀行借款   iVUkM3  
bank overdraft 銀行透支   vl"{ovoC  
bankers acceptance 銀行承兌   N!Q~?/!d  
bankruptcy 破產   n>o0PtGxC  
bearer 持票人   {F'~1qf  
beneficiary 受益人   s?9$o Qq1  
bequest 遺產   {0~xv@ U  
bill 票據   tK0Ksnl^  
bill of exchange 匯票   bCS gdK  
bill of lading 提單   Rf4}4ixkj  
bills discounted 貼現票據   PF+SHT'4}#  
bills payable 應付票據   N t-8[J  
bills receivable 應收票據   wvnuE<o8  
board of directors 董事會   -qDM(zR  
bonds 債券   
!iHJ!  
bonus 紅利   vNn$dc  
book value 賬面價值   .S6u{
B  
bookkeeper 簿記員   u,88V@^  
bookkeeping 簿記   &2Q0ii#Aa  
branch office general ledger 支店往來賬戶   ]nQC  
broker 經紀人   9^zA(  
brought down 接前   O={ ?c1i:  
brought forward 接上頁   0;X0<IV  
budget 預算   .~C[D T+,  
by-product 副產品   ?AlTQL~c  
by-product sales 副產品銷售   B s{n  
capital 股本   g-NfZj?  
capital income 資本收益   qN@-H6D1=  
capital outlay 資本支出   W*!u_]K>  
capital stock 股本   V.?Oly  
capital stock certificate 股票   "b6ew2\  
carried down 移後   wc~k4B9"  
carried forward 移下頁   lDf:~  
cash 現金   CW . O"_  
cash account 現金賬戶   x#hGJT  
cash in bank 存銀行現金   ln&9WF\I  
cash on delivery 交貨收款   8)m  
cash on hand 庫存現金   #*v:.0%  
cash payment 現金支付   MVYf-'\^
  
cash purchase 現購   {[tx^b  
cash sale 現沽   J69B1Yi  
cashier 出?#123;員   \*r]v;NcP  
cashiers check 本票   g-O}e4  
certificate of deposit 存款單折   92pl#Igt  
certificate of indebtedness 借據   yrCY-'%  
certified check 保付支票   XT<{J8 0z  
certified public accountant 會計師   mcm8|@Y{  
charges 費用   cpJ(77e  
charge for remittances 匯水手續費   :WM[ [LOaC  
charter 營業執照   G8hq;W4@]/  
chartered accountant 會計師   ,nnVHBN  
chattles 動產   h
L(zVkYI  
check 支票   ](tv`1A,Wd  
che stub 支票存根   a]%>7yr4  
closed account 己結清賬戶   p J#<e  
closing 結算   iL\eMa  
closing entries 結賬紀錄   JQdeI+  
closing stock 期末存貨   863PVce",}  
closing the book 結賬   cfrvx^,2&  
columnar journal 多欄日記賬   /2jw]ekQ'  
combination 聯合   v9S1<|j
N  
commission 佣金   dZ i?Z  
commodity 商品   #CcWsI>+w>  
common stock 普通股   mq!_/3  
company 公司   xZ.c@u6:  
compensation 賠償   f!D~aJ  
compound interest 複利   0!(BbQnWI  
consignee 承銷人   etD8S KD  
consignment 寄銷   qR>"r"Fq  
consignor 寄銷人   5:6]ZFW  
consolidated balance sheet 合併資產負債表   ` xm4?6  
consolidated profit and loss account 合併損益表   u''~nSR3&  
consolidation 合併   N8K @ch3=P  
construction cost 營建成本   Kulh:d:w  
construction revenue 營建收入   *j/[5J0'M  
contract 合同   gsD0N^  
control account 統制賬戶   [pgld9To  
copyright 版權   (;1Pgh  
corporation 公司   yw{;Qm2\7  
cost 成本   LI/;`Y=  
cost accounting 成本會計   Ej7>ywlW  
cost of labour 勞工成本   P3u,)P&  
cost of production 生產成本   xZpGSlA  
cost of manufacture 製造成本   HaiaDY)  
cost of sales 銷貨成本   Rb=8(#  
cost price 成本價格   d%C:%d  
credit 貸方   /'uFX,  
credit note 收款通知單   %I>-_el  
creditor 債權人   1-6[KBQ8  
crossed check 橫線支票   r1o_i;rg  
current account 往來活期賬戶   oyt#CHX  
current asset 流動資產   {;[W'Lc  
current liability 流動負債   {24Y1ohK  
current profit and loss 本期損益   QZ:xG:qyk;  
debit 借方   Dw-i!dq  
debt 債務   @*}?4wU^k  
debtor 債務人   ^+)q@{\8Y  
deed 契據   6;^ e  
deferred assets 遞延資產   
[WxRwE  
deferred liabilities 遞延負債   ]%8f-_fSy  
delivery 交貨   wn-{Vkpm  
delivery expense 送貨費   fNllF,8}  
delivery order 出貨單   KWzJ  
demand draft 即期匯票   #ekz>/Im*  
demand note 即期票據   QTKN6P  
demurrage charge 延期費   eo~>|
0A*V  
deposit 存款   C6P
(86?  
deposit slip 存款單   RxZ#`$F  
depreciation 折舊   @Y8/#6KE  
direct cost 直接成本   K,o@~fj  
direct labour 直接人工   y7x[noGtR  
director 董事   &GetRDr  
discount 折扣   ;?`l1:C5)  
discount on purchase 進貨折扣   h~zG*B5F  
   ! !9l@