[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。   AxiCpAS;J  
wbbr8WiU
 
acceptance 承兌   F=V_ACU  
account 賬戶   Ya ~ l Pc  
accountant 會計員   \)+s)&JLb  
accounting 會計   T#=&oy7  
accounting system 會計制度   `YK%I8  
accounts payable 應付賬款   V w5@)l*f  
accounts receivable 應收賬款   .!Q?TSQ+{!  
accumulated profits 累積利益   `E5vO1Pl  
adjusting entry ?#123;整記錄   OYY_@'D  
adjustment ?#123;整   1l+j^Dt'[  
administration expense 管理費用   FS6I?q#t Q  
advances 預付   +KHk`2{y~  
advertising expense 廣告費   !kWx'tJ$  
agency 代理   ufXU  
agent 代理人   ~.TKzh'eB  
agreement 契約   m*\XH DB  
allotments 分配數   j(`V&S
 
allowance 津貼   m95;NT1N/g  
amalgamation 合併   \++#adN:K  
amortization 攤銷   T`r\yl}  
amortized cost 應攤成本   Y%YPR=j~ &  
annuities 年金   L`0}wR?+  
applied cost 已分配成本   _|KeB(W  
applied expense 已分配費用   x#TWZ;  
applied manufacturing expense 己分配製造費用   )jaNFJ 3  
apportioned charge 攤派費用   %|gj46  
appreciation 漲價   m;m4/z3U  
article of association 公司章程   Y)9]I6n7  
assessment 課稅   tCbnB  
assets 資產   F(+dX 4$  
attorney fee 律師費   6ZwFU5)QE/  
audit 審計   7Hp~:i30  
auditor 審計員   he1OLk  
average 平均數   O-YB+~"3Z  
average cost 平均成本   I DtGtkF  
bad debt 壞賬   A]mXV4RmI  
balance 餘額   e!|T Tap  
balance sheet 資產負債表   n^;Sh$Os  
bank account 銀行賬戶   2 NrMse  
bank balance 銀行結存   S1a}9Z|  
bank charge 銀行手續費   So\f[/em  
bank deposit 銀行存款   X~5kgq0"  
bank discount 銀行貼現   h?2:'Vu]  
bank draft 銀行匯票   _+x&[^gjP
 
bank loan 銀行借款   <aEY=IF4  
bank overdraft 銀行透支   S !wY6z  
bankers acceptance 銀行承兌   *kWrF* )J  
bankruptcy 破產   <-m?l6  
bearer 持票人   ^q ?xi5w  
beneficiary 受益人   $ h<l  
bequest 遺產   Y]!{ nW  
bill 票據   4?F7%^vr  
bill of exchange 匯票   D_4UM#Tw  
bill of lading 提單   p?+*R@O  
bills discounted 貼現票據   pCm|t!,  
bills payable 應付票據   =lqBRut  
bills receivable 應收票據   kqie|_y  
board of directors 董事會   8I*
WVa$l  
bonds 債券   >"q~9b A  
bonus 紅利   =;"$t_t  
book value 賬面價值   6Jf\}^4@k  
bookkeeper 簿記員   d)X6x-(  
bookkeeping 簿記   M<x W)R  
branch office general ledger 支店往來賬戶   m?=9j~F*  
broker 經紀人   8C!D=Vhh  
brought down 接前   G~;hD-D~.  
brought forward 接上頁   `:fc*n,*  
budget 預算   `&-)(#  
by-product 副產品   7ZVW7%,zF  
by-product sales 副產品銷售   X#!oG)or  
capital 股本   9e:}qO5)  
capital income 資本收益   s=xJcLA  
capital outlay 資本支出   eTp}*'$ p  
capital stock 股本   d5ivtK?  
capital stock certificate 股票   h#iFp9N  
carried down 移後   Z>#MTxU(  
carried forward 移下頁   7iJ=~po:o  
cash 現金   Ie
%tw c  
cash account 現金賬戶   [rt+KA  
cash in bank 存銀行現金   G~\ SI.  
cash on delivery 交貨收款   z|gG%fM  
cash on hand 庫存現金   ^%qh E8  
cash payment 現金支付   VD*xhuy$k  
cash purchase 現購   d=B DR^/wA  
cash sale 現沽   6s"Erq5q  
cashier 出?#123;員   :6Q`! in  
cashiers check 本票   )=)=]|3  
certificate of deposit 存款單折   }m6j6uAR6)  
certificate of indebtedness 借據   4&c7^ 4w~  
certified check 保付支票   )FG<|G(  
certified public accountant 會計師   yb(zyGe  
charges 費用   E"P5rT  
charge for remittances 匯水手續費   q3s +?&  
charter 營業執照  
S2jO  
chartered accountant 會計師   j`9+pI  
chattles 動產   Ih!D6  
check 支票    NI^[7.2  
che stub 支票存根   \5wC&|WEB  
closed account 己結清賬戶   LK
^t](F  
closing 結算   n?QpVROo\  
closing entries 結賬紀錄   EQ j2:9f  
closing stock 期末存貨   i*JbFukG  
closing the book 結賬   }Dig'vpMx  
columnar journal 多欄日記賬   Wkk=x&  
combination 聯合   @a1+  
commission 佣金   Y(D@B|"'m  
commodity 商品   #<7ajmr  
common stock 普通股   hal3J  
company 公司   @'Er&[P  
compensation 賠償   Xjal6e)[  
compound interest 複利   XMM@EN  
consignee 承銷人   tVN#i  
consignment 寄銷    4^L+LY  
consignor 寄銷人   U~SOHfZ%(  
consolidated balance sheet 合併資產負債表   nJTV@mXVq  
consolidated profit and loss account 合併損益表   Q-[^!RAK?  
consolidation 合併   a/.O,&3  
construction cost 營建成本   L7jMpz&  
construction revenue 營建收入   2S1wL<qP  
contract 合同   x0])&':!  
control account 統制賬戶   Xf.w(-  
copyright 版權   5@+8*Fdk  
corporation 公司   z/7H/~d  
cost 成本   b|c?xHF}K  
cost accounting 成本會計   89B1\ff  
cost of labour 勞工成本   t-\S/N  
cost of production 生產成本   wR;_x x  
cost of manufacture 製造成本   %^=fjJGV{~  
cost of sales 銷貨成本   \^wI9g~0  
cost price 成本價格   t/,k{5lX  
credit 貸方   )T6+}   
credit note 收款通知單   j.GpJDq  
creditor 債權人   =;{v
fjj  
crossed check 橫線支票   n8zh;vuJ  
current account 往來活期賬戶   uOEFb  
current asset 流動資產   
{PHxm  
current liability 流動負債   =>6Z"LD(  
current profit and loss 本期損益   63QS
Yn,t  
debit 借方   DTdL| x.{  
debt 債務   Llf>C,)  
debtor 債務人   #gOITXKs  
deed 契據   :~ 3/  
deferred assets 遞延資產   3\FiQ/?  
deferred liabilities 遞延負債   #Dx$KPD  
delivery 交貨   #( @dN+  
delivery expense 送貨費   (tEW#l'}  
delivery order 出貨單   F!VC19<1O8  
demand draft 即期匯票   J4te!,  
demand note 即期票據   ru)%0Cyx  
demurrage charge 延期費   .1MXQLy  
deposit 存款   YTq> K/  
deposit slip 存款單   |B4dFI?  
depreciation 折舊   +MOUO$;fGt  
direct cost 直接成本   &l%#OI}OE  
direct labour 直接人工   {S\cpCI`  
director 董事   B$Jn|J"/6  
discount 折扣   pTmG\w A~$  
discount on purchase 進貨折扣   ~
s{$&N  
   VLtb16|