[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。   &sA6o"h~  
o:Z*F0qm  
acceptance 承兌   e;}5~dSi  
account 賬戶   ?Ve5}N  
accountant 會計員   J>Rt2K  
accounting 會計   *t|j+*c}  
accounting system 會計制度   >|I3h5\M  
accounts payable 應付賬款   Js#c9l{{  
accounts receivable 應收賬款   l1_X5DI  
accumulated profits 累積利益   tT#Q`c
B  
adjusting entry ?#123;整記錄   7erao-   
adjustment ?#123;整   R QO{fC  
administration expense 管理費用   $X&OGTlw^  
advances 預付   Q}Vho.N@=  
advertising expense 廣告費   7iJk0L$]x  
agency 代理   =v5(*$"pd"  
agent 代理人   )J88gMk+  
agreement 契約   6nSk,yE'hE  
allotments 分配數   01q7n`o#zf  
allowance 津貼   J2[QHr&tn  
amalgamation 合併   +[}]a3)  
amortization 攤銷   {:FITF3o  
amortized cost 應攤成本   (&hX8  
annuities 年金   ]R>k0X.V  
applied cost 已分配成本   :3n.nKANr  
applied expense 已分配費用   et ~gO!1:*  
applied manufacturing expense 己分配製造費用   d<b,LD^  
apportioned charge 攤派費用   6$dm-BI  
appreciation 漲價   r
qh,BkQ0t  
article of association 公司章程   2
2r01qH  
assessment 課稅   K+$c,1 wb  
assets 資產   h5l Lb+  
attorney fee 律師費   h'fD3Gr&  
audit 審計   ]D-4
8o0  
auditor 審計員   O.}gG6u5  
average 平均數   RK3/!C`  
average cost 平均成本   gX _BJ6  
bad debt 壞賬   I2DmM"-|  
balance 餘額   kL|Y-(FPo%  
balance sheet 資產負債表   4K;j:ZJ"x  
bank account 銀行賬戶   l?1!h2z%  
bank balance 銀行結存   (MIw$ )#^  
bank charge 銀行手續費   ?-84_i  
bank deposit 銀行存款   G-^ccdT  
bank discount 銀行貼現   
=U2Te  
bank draft 銀行匯票   E6@;e-]j  
bank loan 銀行借款   Y#Vy:x[  
bank overdraft 銀行透支   Y)*lw  
bankers acceptance 銀行承兌   +e:ZN tr9  
bankruptcy 破產   XZ&v3ul  
bearer 持票人   G([vy#p  
beneficiary 受益人   MHYf8HN  
bequest 遺產   @ty|HXW  
bill 票據   7Mv$.Z(  
bill of exchange 匯票   rpT<cCem1  
bill of lading 提單   td&l T(7  
bills discounted 貼現票據   D)sEAfvX  
bills payable 應付票據   9|WWA%p  
bills receivable 應收票據   J| '(;Ay4u  
board of directors 董事會   wf@2&vJ  
bonds 債券   YcV~S#b  
bonus 紅利   L-R}O 8  
book value 賬面價值   8)!;[G|  
bookkeeper 簿記員   ui{_w @o  
bookkeeping 簿記   E\S&} K,s  
branch office general ledger 支店往來賬戶   VT7NWTJ,  
broker 經紀人   WLl9>v^1  
brought down 接前   'X,V  
brought forward 接上頁   z.^ )r  
budget 預算   %$xFnGb  
by-product 副產品   W8NA.  
by-product sales 副產品銷售   .Cus t  
capital 股本   j[`?`RyU  
capital income 資本收益   ,AM-cwwT:u  
capital outlay 資本支出   ex+A T;o  
capital stock 股本   ]c2| m}I{:  
capital stock certificate 股票   k#) .E X  
carried down 移後   i=oa"^c4  
carried forward 移下頁   xlO2jSSAt  
cash 現金   rfi`Bp  
cash account 現金賬戶   !?*!"S-Sl  
cash in bank 存銀行現金   b]#d04]  
cash on delivery 交貨收款   ?&m]du#6  
cash on hand 庫存現金  
rtx]dc1m  
cash payment 現金支付   _[o^23Hj  
cash purchase 現購   .A/H+.H;  
cash sale 現沽   *^Y0}?]qT  
cashier 出?#123;員   p ri{vveN@  
cashiers check 本票   q*nz4QTOE  
certificate of deposit 存款單折   8|NJ(D-$  
certificate of indebtedness 借據    ]:fCyIE  
certified check 保付支票  
Ds_ "m,  
certified public accountant 會計師   DZ.trtK  
charges 費用   np^<HfYV  
charge for remittances 匯水手續費   9%14k  
charter 營業執照   PZJ 4:h  
chartered accountant 會計師   5qSZ>DZ  
chattles 動產   o~&!M_ED  
check 支票   ug"<\"  
che stub 支票存根   ha! "BR  
closed account 己結清賬戶   4"x;XVNM[  
closing 結算   2] G$6H  
closing entries 結賬紀錄   f;H#TSJ  
closing stock 期末存貨   _n g=5  
closing the book 結賬   +|YZEC  
columnar journal 多欄日記賬   :&)/v q  
combination 聯合   jsd]7C  
commission 佣金   {taVAcb  
commodity 商品   yKEFne8^  
common stock 普通股   b|o!&9Yyr  
company 公司   *yq]  
compensation 賠償   cCGXB|9fYR  
compound interest 複利   vcO`j<`  
consignee 承銷人   rOb"S*  
consignment 寄銷   X6GkJ R  
consignor 寄銷人   XuoEAu8]  
consolidated balance sheet 合併資產負債表   E0^%|Mh]b  
consolidated profit and loss account 合併損益表   S} Cp&}G{P  
consolidation 合併   6oh@$.ThG  
construction cost 營建成本   CN~NyJL H  
construction revenue 營建收入   uo'31V0  
contract 合同   ##FNq#F  
control account 統制賬戶   A{x 7  
copyright 版權   g
^$11  
corporation 公司   OrEuQ-,i@  
cost 成本   UW[{d/.wC  
cost accounting 成本會計   D *I;|.=u  
cost of labour 勞工成本   zZ"U9!T  
cost of production 生產成本   kefv=n*]l  
cost of manufacture 製造成本   _s^:zPl  
cost of sales 銷貨成本   a<wQzgxG  
cost price 成本價格   6eYf2sZ;J  
credit 貸方   N46$EsO!h  
credit note 收款通知單   ]ZzG!7  
creditor 債權人   L@n6N|[_  
crossed check 橫線支票   h<'5q&y  
current account 往來活期賬戶   W
({TC  
current asset 流動資產   14n="-9  
current liability 流動負債   5Sjr6l3Vq8  
current profit and loss 本期損益   tG2OVRx8u  
debit 借方   4[,B;7  
debt 債務   koEX4q  
debtor 債務人   0SYf<$  
deed 契據   f./m7TZ  
deferred assets 遞延資產   G</I%qM  
deferred liabilities 遞延負債   ^Z>B/aJq  
delivery 交貨   xJ2O4ob  
delivery expense 送貨費   "4oz lWx  
delivery order 出貨單   r ctSS:1  
demand draft 即期匯票   yOUX E>-  
demand note 即期票據   7XVzd]jH  
demurrage charge 延期費   H8-D'q>R  
deposit 存款   ;j>Vt?:Pw  
deposit slip 存款單   Vv
yrty  
depreciation 折舊   ?)mhJ/IT  
direct cost 直接成本   8S1P&+iKs  
direct labour 直接人工   oa &z/`@  
director 董事   0i*'N ch#i  
discount 折扣   X(y  
discount on purchase 進貨折扣   ?#*
  
   UGmuX:@y76