[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。   "Jg.)1Jw  
k*\)z\f  
acceptance 承兌   9& `";
dg  
account 賬戶   ;FF+u K  
accountant 會計員   -o{ x ;: 4  
accounting 會計   -/0\_z q7  
accounting system 會計制度   ~UNha/nt  
accounts payable 應付賬款   X!'C'3X  
accounts receivable 應收賬款   UL>2gl4s/  
accumulated profits 累積利益   n00J21  
adjusting entry ?#123;整記錄  
la!U  
adjustment ?#123;整   w%\{4T~  
administration expense 管理費用   %N`_g' r!  
advances 預付   3/yt   
advertising expense 廣告費   N mxh zjJ  
agency 代理   uozq^sy  
agent 代理人   M6^ \LtFt  
agreement 契約   y@1QVt04  
allotments 分配數   HuU$x;~  
allowance 津貼   @o^$/AE?  
amalgamation 合併   8TP~=q
U  
amortization 攤銷   -;&I
S  
amortized cost 應攤成本   >P\eHR,{-  
annuities 年金   jWi~Q o+  
applied cost 已分配成本   jX(${j<  
applied expense 已分配費用   4\*:Lc,-  
applied manufacturing expense 己分配製造費用   Ldv,(ZV,<  
apportioned charge 攤派費用   #W3H;'~/5  
appreciation 漲價   r `n|fD.  
article of association 公司章程   V+@}d
JS  
assessment 課稅   ^,AE;ZT7  
assets 資產   gW--[  
attorney fee 律師費   0j6b5<Gpc*  
audit 審計   1IS1P)4_0  
auditor 審計員   I}0?d  
average 平均數   ^"54Q^SH  
average cost 平均成本   Y&U-d{"  
bad debt 壞賬   F --b,,  
balance 餘額   wCR! bZ w  
balance sheet 資產負債表   fR'!p: ~  
bank account 銀行賬戶   *i:8g(  
bank balance 銀行結存   Y;huT Z  
bank charge 銀行手續費   i$@xb_  
bank deposit 銀行存款   @SiV3k  
bank discount 銀行貼現   rr1'| k"  
bank draft 銀行匯票  
hif;atO  
bank loan 銀行借款   Qj_)^3`e  
bank overdraft 銀行透支   L8f+uI   
bankers acceptance 銀行承兌   ipp`99  
bankruptcy 破產   
q0Q[]|L  
bearer 持票人   ,Ww}x mq1H  
beneficiary 受益人   CrL9|78  
bequest 遺產   V4ePYud;^  
bill 票據   I]+ zG  
bill of exchange 匯票   Y9<[n)>+  
bill of lading 提單   FK~wr;[  
bills discounted 貼現票據   R.HvqO  
bills payable 應付票據   p#]9^oA  
bills receivable 應收票據   h@=@ fa  
board of directors 董事會   24? _k]Y  
bonds 債券   vfv?Qj R  
bonus 紅利   7=}tJ  
book value 賬面價值   DT>`.y%2W  
bookkeeper 簿記員   ecz-jZ! `  
bookkeeping 簿記   {nUmlP=mS  
branch office general ledger 支店往來賬戶   eaDZ^Z Er  
broker 經紀人   "N=$=Dy>  
brought down 接前   IE996   
brought forward 接上頁   |gP)lR  
budget 預算  
&&P9T/Zks  
by-product 副產品   A>upT'  
by-product sales 副產品銷售   8w:mL^6x  
capital 股本   tugIOA  
capital income 資本收益   JU^Y27  
capital outlay 資本支出   vnQFq  
capital stock 股本   fg#e*7Odn  
capital stock certificate 股票   #@` c7SR  
carried down 移後   cyB+(jLHDs  
carried forward 移下頁   ~(XaXu  
cash 現金   :'C?uk ?  
cash account 現金賬戶   \:1$E[3v  
cash in bank 存銀行現金   \-6y#R-B  
cash on delivery 交貨收款   6:B,ir _  
cash on hand 庫存現金   ciml:"nQ  
cash payment 現金支付   yGt[Qvx#  
cash purchase 現購   9v*y&V9/  
cash sale 現沽   XdV>6<gf{  
cashier 出?#123;員   1) 2-UT  
cashiers check 本票   \9V_[xD+  
certificate of deposit 存款單折   S$fS|N3]%  
certificate of indebtedness 借據   h;+O96V4.  
certified check 保付支票   ri59LYy=  
certified public accountant 會計師   /N*<Fq7w~  
charges 費用   Aqf9
1 [c  
charge for remittances 匯水手續費   XfVdYmii  
charter 營業執照   H@wjZ;R  
chartered accountant 會計師   4vG
-d)"M2  
chattles 動產   gsM$VaF(  
check 支票   4To$!=  
che stub 支票存根   %gFIu.c  
closed account 己結清賬戶   5!Y\STn  
closing 結算   1<#D3CXK  
closing entries 結賬紀錄   W?4:sLC#3  
closing stock 期末存貨   Ji!i}UjD7!  
closing the book 結賬   H#hpaP;  
columnar journal 多欄日記賬   iz/CC V L  
combination 聯合   P
}gtJ;  
commission 佣金   R,
PN?aj  
commodity 商品   DeF`#a0E  
common stock 普通股   &ot^+uVH  
company 公司   LsIZeL^  
compensation 賠償   T>| hID  
compound interest 複利   AhOBbss]q  
consignee 承銷人   Vfy@?x= &  
consignment 寄銷   13v`rK`7o  
consignor 寄銷人   dS 4/spNq  
consolidated balance sheet 合併資產負債表   > _sSni  
consolidated profit and loss account 合併損益表   {{P 3Z[  
consolidation 合併   ;k#_/c  
construction cost 營建成本    jJ<&!=  
construction revenue 營建收入   Z9 ws{8@_  
contract 合同   }6%\/d1~ 6  
control account 統制賬戶   ]rY9t@  
copyright 版權   iH-,l  
corporation 公司   iN'T^+um=  
cost 成本   2oahQ: }B  
cost accounting 成本會計   UQh.o  
cost of labour 勞工成本   6<S -o|Xw  
cost of production 生產成本   <BBzv-?D  
cost of manufacture 製造成本   Wq}6RdY$ZA  
cost of sales 銷貨成本   }\8-&VoY#X  
cost price 成本價格   ~$4(|Fq/  
credit 貸方   ?OnL,y|  
credit note 收款通知單   CXoiA"P  
creditor 債權人   _7:Bxx4B  
crossed check 橫線支票   %4x0^<k~  
current account 往來活期賬戶   >T[Y>]  
current asset 流動資產   b&h'>(  
current liability 流動負債    bV(BwWm  
current profit and loss 本期損益   yxpv;v:)=  
debit 借方   X!z-J>  
debt 債務   wVf 7<@/y  
debtor 債務人   BRu}"29  
deed 契據   A ?V-Sz#  
deferred assets 遞延資產   JiXE{(  
deferred liabilities 遞延負債   k^ K76mB  
delivery 交貨   lbovwj  
delivery expense 送貨費   ]-#/wC[$l=  
delivery order 出貨單   Il@K8?H@  
demand draft 即期匯票   AG vhSd7  
demand note 即期票據   Jg'#IM  
demurrage charge 延期費   /
O.q4p  
deposit 存款   _I'k&R  
deposit slip 存款單   AtHkz|sl  
depreciation 折舊   ip'{@1L  
direct cost 直接成本   'Bt!X^  
direct labour 直接人工   b}Im>n!  
director 董事   AdDR<IW  
discount 折扣   8irTGA  
discount on purchase 進貨折扣   (Lz|o!>  
   =m (u=|N3