[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。   Q\rf J||  
=bgWUu\F  
acceptance 承兌   GCZx-zD~>  
account 賬戶   Qco8m4n  
accountant 會計員   tnE),  
accounting 會計   !Ah v07SI  
accounting system 會計制度   zcGmru|k  
accounts payable 應付賬款   5X&Y~w,poU  
accounts receivable 應收賬款   2{|Z?3FJ^  
accumulated profits 累積利益   - ({h @  
adjusting entry ?#123;整記錄   4 K5  
adjustment ?#123;整   \(_(pcl  
administration expense 管理費用   F/V-@SF  
advances 預付   w$iQ,--  
advertising expense 廣告費   YO &
@  
agency 代理   7v TzY%v  
agent 代理人   V_zU?}lZ^  
agreement 契約   5\V""fH  
allotments 分配數   |P@N}P@  
allowance 津貼   b+1!qNuCW#  
amalgamation 合併   ijP`fM8  
amortization 攤銷  
-^+fZBU;  
amortized cost 應攤成本   Qp7h|<  
annuities 年金   DG?g~{Y~b  
applied cost 已分配成本   #lR-?Uh  
applied expense 已分配費用   ;*QK^#  
applied manufacturing expense 己分配製造費用   Me79:+d  
apportioned charge 攤派費用   ulE5lG0c  
appreciation 漲價   gFqF&t  
article of association 公司章程   /%g+|C  
assessment 課稅   JR8|!Of@B  
assets 資產   h+=IxF4  
attorney fee 律師費   eSQkW  
audit 審計   Dj>eAO>  
auditor 審計員   Bv<aB(c  
average 平均數   q #mBNe62p  
average cost 平均成本   0<7sM#sI!  
bad debt 壞賬   da<>a  
balance 餘額   4%2A
PvLW  
balance sheet 資產負債表   !c`&L_ "!  
bank account 銀行賬戶   )r^vrCNy>  
bank balance 銀行結存   HjIIhl?UY  
bank charge 銀行手續費   7Xx3s@  
bank deposit 銀行存款   f0vO(@I  
bank discount 銀行貼現   D=Q.Q  
bank draft 銀行匯票   ?5FlbiT  
bank loan 銀行借款   2xf#@`U  
bank overdraft 銀行透支   8OKG@hc  
bankers acceptance 銀行承兌   Q 9fK)j1$  
bankruptcy 破產   f"RC(("6W  
bearer 持票人   M!+
J[q  
beneficiary 受益人   ugNt7
P,^  
bequest 遺產   ynv{ rMl  
bill 票據   )X-'Q-  
bill of exchange 匯票   b"WF]x|^  
bill of lading 提單   "MU-&**  
bills discounted 貼現票據   Da615d  
bills payable 應付票據   u$yXuFj/  
bills receivable 應收票據   U$mDAi$  
board of directors 董事會   )by7[I0v  
bonds 債券   udu<Nis4  
bonus 紅利   w i[9RD@  
book value 賬面價值   y_X jY  
bookkeeper 簿記員   Lo3N)~5  
bookkeeping 簿記   LD ]-IX&L  
branch office general ledger 支店往來賬戶   tPl 4'tW_  
broker 經紀人  
ulxfxfd  
brought down 接前   ?HJh;96B  
brought forward 接上頁   g'KxjjYT,  
budget 預算   Mh*r)B~%[  
by-product 副產品   ]f#s`.A~  
by-product sales 副產品銷售   ?V,q&=9  
capital 股本   E{EO9EI  
capital income 資本收益   pd:7K'yaw  
capital outlay 資本支出   /i3JP}  
capital stock 股本   *#'j0;2F  
capital stock certificate 股票   "Yh;3tI4*  
carried down 移後   a;t}'GQGk  
carried forward 移下頁   e
p=r7Mft  
cash 現金   `mzlOB  
cash account 現金賬戶   T/\RViG3  
cash in bank 存銀行現金   ZA+dtEE=f9  
cash on delivery 交貨收款   Xd=KBB[r?  
cash on hand 庫存現金   [EDX@Kdq)  
cash payment 現金支付   N2O *g`YC  
cash purchase 現購   <a]i"s  
cash sale 現沽   `*Yw-HL  
cashier 出?#123;員   H0;Iv#S!  
cashiers check 本票   \r F
S^#  
certificate of deposit 存款單折   wkM1tKhy/  
certificate of indebtedness 借據   c`soVqT$?  
certified check 保付支票   j@>D]j  
certified public accountant 會計師   hE|P|0U,n  
charges 費用   ,c4HicRJ#  
charge for remittances 匯水手續費   QQBh)5F  
charter 營業執照   C< 9x\JY%  
chartered accountant 會計師   M@R"-$Z  
chattles 動產   RNi%6A1  
check 支票   >E>yA d  
che stub 支票存根   5Jbwl$mZ  
closed account 己結清賬戶   N[po)}hp  
closing 結算   H].|K/-p  
closing entries 結賬紀錄    !BsQJ_H  
closing stock 期末存貨   =0pt-FQ  
closing the book 結賬   Q,[G?vbj  
columnar journal 多欄日記賬   <{isWEW9]3  
combination 聯合   fZ$
b8  
commission 佣金   Y~AjcqS  
commodity 商品   %rylmioW>  
common stock 普通股   2)n`Bd  
company 公司   ;cXw;$&D  
compensation 賠償   UDH Wl_%L  
compound interest 複利   }T@=I&g;  
consignee 承銷人   +nE>)ZH  
consignment 寄銷   8@t8P5(vL  
consignor 寄銷人   vkIIuNdDlx  
consolidated balance sheet 合併資產負債表   inWLIXC,  
consolidated profit and loss account 合併損益表   a_RY Yj  
consolidation 合併   8M99cx*K  
construction cost 營建成本   WO_Uc_R  
construction revenue 營建收入   5dePpFD5  
contract 合同   =]%JTGdp(  
control account 統制賬戶   X:oOp=y]|  
copyright 版權   Zz0bd473k?  
corporation 公司   J!2Z9<q5  
cost 成本   1Cw] ~jh  
cost accounting 成本會計   2!{D~Gfl=  
cost of labour 勞工成本   BS9VwG<Z  
cost of production 生產成本   (xHmucmwp  
cost of manufacture 製造成本   {y9G "  
cost of sales 銷貨成本   Ix-Mp   
cost price 成本價格   zMsup4cl  
credit 貸方   )2&3D"V  
credit note 收款通知單   )0VL$A  
creditor 債權人   "+(|]q"W  
crossed check 橫線支票   aKDY_D  
current account 往來活期賬戶   $G".PW
c  
current asset 流動資產   lU{)%4e`  
current liability 流動負債   'z$$ZEz!C  
current profit and loss 本期損益   $aV62uNf  
debit 借方    0k (-  
debt 債務   rYb5#aT[  
debtor 債務人   wZ(1\ M(  
deed 契據   j'D%eQI,V  
deferred assets 遞延資產   24 [KGp  
deferred liabilities 遞延負債   `HX:U3 /  
delivery 交貨   aJ'Fn  
delivery expense 送貨費   Anz{u$0M[  
delivery order 出貨單  
@G4
Z  
demand draft 即期匯票   g-eJan&]N  
demand note 即期票據   x3q^}sj%  
demurrage charge 延期費   |0n )U(  
deposit 存款   Sq5,}oT_{j  
deposit slip 存款單   /6')B !&  
depreciation 折舊   Q
P(0  
direct cost 直接成本   ZSuo D$~k[  
direct labour 直接人工  
.C'\U[A{  
director 董事   "t0^4=c+7  
discount 折扣   B!wN%>U  
discount on purchase 進貨折扣   |p:4s"NT  
   #_DpiiS,.Q