[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。   ijYvqZ_  
CEt R[Cu  
acceptance 承兌   Y 62r  
account 賬戶   Re[:qLa]  
accountant 會計員   =!0I_L/  
accounting 會計   c@du2ICUc  
accounting system 會計制度   o$J6 ~ dn  
accounts payable 應付賬款   46XN3r  
accounts receivable 應收賬款   T@48qg  
accumulated profits 累積利益   +=fKT,-*G!  
adjusting entry ?#123;整記錄   (JZ".En#X  
adjustment ?#123;整   w]!0<  
administration expense 管理費用   ]((i?{jb(  
advances 預付   %_f;G+fK\p  
advertising expense 廣告費   HnZPw&*  
agency 代理   7_)|I? =0d  
agent 代理人   - q@
69q  
agreement 契約   lOerrP6f(  
allotments 分配數   +Ui_ O  
allowance 津貼    (_+; R  
amalgamation 合併   h)dRR_  
amortization 攤銷   9([6d.`~  
amortized cost 應攤成本   xFb3O|TC  
annuities 年金   Sb"2Im>  
applied cost 已分配成本   &3DK^|Lq  
applied expense 已分配費用   :5# V^\3*  
applied manufacturing expense 己分配製造費用   Q7a(P  
apportioned charge 攤派費用   +{-]P\oc  
appreciation 漲價   MCy~@)-IN  
article of association 公司章程   fluGf  
assessment 課稅   pj|X]4?wdI  
assets 資產   !,bPe5?Ql  
attorney fee 律師費    WL-0(  
audit 審計   

!Q)3-u  
auditor 審計員   HeS'~Z$  
average 平均數   V SAafux  
average cost 平均成本   |]ucHV  
bad debt 壞賬   Yj8&  
balance 餘額   >t#\&|9I  
balance sheet 資產負債表   "$)yB  
bank account 銀行賬戶   zSgjp\  
bank balance 銀行結存   -9&g[  
bank charge 銀行手續費   pVG>A&4  
bank deposit 銀行存款   {ymb\$f  
bank discount 銀行貼現   8S>>7z!U  
bank draft 銀行匯票   4iBxPo(0  
bank loan 銀行借款   x0G>ktWq<  
bank overdraft 銀行透支   [W(Y3yyY  
bankers acceptance 銀行承兌   'NjSu64W  
bankruptcy 破產   +by|  
bearer 持票人   cU | _  
beneficiary 受益人   +x]e-P%  
bequest 遺產   F#1kZ@ nq  
bill 票據   ^5x4q  
bill of exchange 匯票   3o0IjZ=[>  
bill of lading 提單   ^H!Lp[5c  
bills discounted 貼現票據   v" FO  
bills payable 應付票據   'j#a%j@{  
bills receivable 應收票據   k?-S`o%Q  
board of directors 董事會   i./Y w
 
bonds 債券   /Ynt<S9"  
bonus 紅利   OqEHM%j  
book value 賬面價值   =|JKu'  
bookkeeper 簿記員   B;c=eMw  
bookkeeping 簿記   vnZ/tF  
branch office general ledger 支店往來賬戶   S7#0*2#[o  
broker 經紀人   NDo^B7R-  
brought down 接前   5KaSWw/  
brought forward 接上頁   4vGbG:x  
budget 預算   <P
QRd  
by-product 副產品   T&*eOr  
by-product sales 副產品銷售   OR~GOv|  
capital 股本   va+m9R0  
capital income 資本收益   jl@K!=q  
capital outlay 資本支出   9OZ>y0)K~  
capital stock 股本   C~_q^fXJt  
capital stock certificate 股票   STRyW Ml  
carried down 移後   9/H^t*
5t  
carried forward 移下頁   2K~tDNv7  
cash 現金   p1?J  
cash account 現金賬戶   2w7@u/OC'  
cash in bank 存銀行現金   _!;\R7]  
cash on delivery 交貨收款   g4T3?"xMB_  
cash on hand 庫存現金   {5.?'vMp  
cash payment 現金支付   10TSc j  
cash purchase 現購   #nDL  
cash sale 現沽   ?e2Y`0  
cashier 出?#123;員   $"(3MnR  
cashiers check 本票   K1 6s)S'  
certificate of deposit 存款單折   DW4MA<UQ  
certificate of indebtedness 借據   P^n{Y~P=Q  
certified check 保付支票   +@^47Xu^  
certified public accountant 會計師   *IVD/9/  
charges 費用   GMyoSe%1/  
charge for remittances 匯水手續費   -MsuBf  
charter 營業執照   _"`uqW79  
chartered accountant 會計師   5 u
"nxT   
chattles 動產   uk1v7#p  
check 支票   W *|OOa'  
che stub 支票存根   #d$d&W~gE  
closed account 己結清賬戶   B##C{^5A`  
closing 結算   s+Cl  
closing entries 結賬紀錄   L5TNsLx(  
closing stock 期末存貨   s2wwmtUCN  
closing the book 結賬   }% FDm@+  
columnar journal 多欄日記賬   |)*m[_1  
combination 聯合   uk`d,xF   
commission 佣金   h^Arb=I  
commodity 商品   18J.vcP  
common stock 普通股   J>/Ci\OB  
company 公司   m|(I} |kT3  
compensation 賠償   ?Of{c,2 .  
compound interest 複利   Py}!C@e  
consignee 承銷人   1\=pPys)  
consignment 寄銷   R,fMZHAG  
consignor 寄銷人   GR_p1 C\  
consolidated balance sheet 合併資產負債表   -aTg>Q|g&  
consolidated profit and loss account 合併損益表   *
yL|}  
consolidation 合併   +D6-m  
construction cost 營建成本   xu0;a  
construction revenue 營建收入  
dawVE O  
contract 合同   X*43!\  
control account 統制賬戶   \E>%W  
copyright 版權   }D8~^  
corporation 公司   %'$cH$%~J  
cost 成本   ^p'D<!6sK  
cost accounting 成本會計   a-SB1-5jf  
cost of labour 勞工成本   V;/ XG}M  
cost of production 生產成本   $@lq}FQ%  
cost of manufacture 製造成本   N}eU.#L  
cost of sales 銷貨成本   N8u_=b{X  
cost price 成本價格   j&o/X7I=  
credit 貸方   D>,$c  
credit note 收款通知單   4'd;'SvF  
creditor 債權人   }UJdE#4  
crossed check 橫線支票   @#G6z`,  
current account 往來活期賬戶   ]
Hv*^B
ak  
current asset 流動資產   rjhs?  
current liability 流動負債   z{7,.S u  
current profit and loss 本期損益   7 "h=MB_  
debit 借方   0e[ tKn(  
debt 債務   sPZV>Q:zY  
debtor 債務人   6i*p +S?U"  
deed 契據   s\F EA"w/  
deferred assets 遞延資產   vr8J*36{  
deferred liabilities 遞延負債   S5YDS|K  
delivery 交貨   QySca(1tN  
delivery expense 送貨費   NzwGc+\7}  
delivery order 出貨單   _Ct@1}aa4x  
demand draft 即期匯票   ?];~N5<'  
demand note 即期票據   %-0em!tUV  
demurrage charge 延期費   FRs|!\S=  
deposit 存款   l7=$4As/hI  
deposit slip 存款單   >=]NO'?O
 
depreciation 折舊   q/aL8V< "z  
direct cost 直接成本   #b<lt'gC  
direct labour 直接人工   )dzjz%B)  
director 董事   ^5^ zo~^o  
discount 折扣   noB}p4  
discount on purchase 進貨折扣   ={wjeRp  
   o} bj!h]N