[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。   , "jbq~  
syx\g
z  
acceptance 承兌   h@7FY  
account 賬戶   I O%6 O  
accountant 會計員   oR N-xng  
accounting 會計   9[v1h,L  
accounting system 會計制度   `=#01YX[0  
accounts payable 應付賬款   TUL _TR  
accounts receivable 應收賬款   X.O
Na_  
accumulated profits 累積利益   k>}g\a,  
adjusting entry ?#123;整記錄   < `qRA]  
adjustment ?#123;整   K\[!SXg@  
administration expense 管理費用   0U66
y6  
advances 預付   qLncn}oNM  
advertising expense 廣告費   "O+5R(XT  
agency 代理    "SN4*  
agent 代理人   ]!:oYAm  
agreement 契約   ST fyCtS  
allotments 分配數   k<w(i k1bi  
allowance 津貼   tg4Y i|5  
amalgamation 合併   JXiZB 8}  
amortization 攤銷   aYL|@R5; e  
amortized cost 應攤成本   /)N @ M  
annuities 年金   5q{h 2).)  
applied cost 已分配成本   ,~ ?'Ef80  
applied expense 已分配費用   ]"AyAkT(  
applied manufacturing expense 己分配製造費用   F}J-gZl  
apportioned charge 攤派費用   {-9jm% N  
appreciation 漲價   nU+tM~C%a  
article of association 公司章程   RVtQ20e";r  
assessment 課稅   HLQ"?OFlz  
assets 資產   Uts"aQ  
attorney fee 律師費   :Ud[f`t  
audit 審計   fBBa4"OK=  
auditor 審計員   aRj>iQaddx  
average 平均數   W]<$0  
average cost 平均成本   0uVv<Q~  
bad debt 壞賬   K*K1(_x=  
balance 餘額   +]>+ a<x*%  
balance sheet 資產負債表   3zuF{Q2P<  
bank account 銀行賬戶   g*\/N,"z  
bank balance 銀行結存   h*0S$p<[1  
bank charge 銀行手續費   &a> lWE  
bank deposit 銀行存款   >YW\~T  
bank discount 銀行貼現   !=Y;h[J.p  
bank draft 銀行匯票   XXmE+aI  
bank loan 銀行借款   P`$12<\O1  
bank overdraft 銀行透支   si1*Wt<3Bc  
bankers acceptance 銀行承兌   fLN!EDq  
bankruptcy 破產   RKd  
bearer 持票人   1,2EhfX|s  
beneficiary 受益人   '/0#lF  
bequest 遺產   ,zcQS-e2  
bill 票據   wbbqt0un  
bill of exchange 匯票   {hSGv
  
bill of lading 提單   VCNT4m  
bills discounted 貼現票據   RR1A65B  
bills payable 應付票據   |YJCWFbs8  
bills receivable 應收票據   NQTnhiM7$  
board of directors 董事會   E ?2O(   
bonds 債券   ~KjJ\b)R  
bonus 紅利   3K/Df#  
book value 賬面價值   : 2V^K&2L  
bookkeeper 簿記員   g]mtFrP  
bookkeeping 簿記   `Y?t@dd  
branch office general ledger 支店往來賬戶  
&znH!AQ0  
broker 經紀人   @}FAwv^f  
brought down 接前   .W\ve>;  
brought forward 接上頁   BJjx|VA+  
budget 預算   Ob+9W  
by-product 副產品   [um&X=1V8  
by-product sales 副產品銷售   F SMj  
capital 股本   ZU'!iU|8  
capital income 資本收益   zbw7U'jk  
capital outlay 資本支出   huF
z97?y(  
capital stock 股本   ul7o%Hs  
capital stock certificate 股票   L6:h.1 U$  
carried down 移後   )9"oL!2h  
carried forward 移下頁   =?@Q-(bp  
cash 現金   1V&PtI3!!  
cash account 現金賬戶   Lrz3  
cash in bank 存銀行現金   H(u+#PIIw  
cash on delivery 交貨收款   $FM' 3%B[  
cash on hand 庫存現金   hP?fMW$V  
cash payment 現金支付   4 (?MUc  
cash purchase 現購   b= ##A  
cash sale 現沽   l4'~}nn(Y  
cashier 出?#123;員   9 wa,k  
cashiers check 本票   qV1O-^&[f=  
certificate of deposit 存款單折   8 ,}ikOZ?  
certificate of indebtedness 借據   #5CI)4x0!  
certified check 保付支票   JV"NZvjN7d  
certified public accountant 會計師   _]#klL  
charges 費用   QezSJ io  
charge for remittances 匯水手續費   I %_MV  
charter 營業執照   J07O:cjyu  
chartered accountant 會計師   HB& &  
chattles 動產   @Z(rgF{{  
check 支票   "Tbnxx]J  
che stub 支票存根   B:oF;~d/
,  
closed account 己結清賬戶   N{akg90  
closing 結算   M8W#io  
closing entries 結賬紀錄   VC&c)X  
closing stock 期末存貨   z MdC  
closing the book 結賬   ,TC~~EWq  
columnar journal 多欄日記賬   nnCug  
combination 聯合   ma8wmQ9JR  
commission 佣金   =v-2@=NJ`K  
commodity 商品   *_hLD5K!  
common stock 普通股   h* .w"JO  
company 公司   Q}vbm4)[  
compensation 賠償   [$\>~nj=  
compound interest 複利   T-L5zu  
consignee 承銷人   |"k&fkS$  
consignment 寄銷   -e>|kPfv!  
consignor 寄銷人  
cy3ww})  
consolidated balance sheet 合併資產負債表   D&{ *AH%Q  
consolidated profit and loss account 合併損益表  
xxX/y2\  
consolidation 合併   x'`"iZO.t  
construction cost 營建成本   us{nyil1  
construction revenue 營建收入   Dx+K+(  
contract 合同   o"_=K%9  
control account 統制賬戶   hw,^G5m  
copyright 版權   h8}8Lp(/'  
corporation 公司   |HbEk[?^s  
cost 成本   `.BR=['O  
cost accounting 成本會計   \KM|f9-b  
cost of labour 勞工成本   (aKZ5>>cN  
cost of production 生產成本   ZlR!s!vv  
cost of manufacture 製造成本   V/y=6wUiSl  
cost of sales 銷貨成本   QlzQ]:dWC  
cost price 成本價格   /8eW@IO.F  
credit 貸方   MV936  
credit note 收款通知單   R{3CW^1
  
creditor 債權人   }p'8w\C$  
crossed check 橫線支票   &4kM8 Qh  
current account 往來活期賬戶   aWvd`q A9r  
current asset 流動資產   F$Pp]"82'm  
current liability 流動負債   ?SX_gY e9  
current profit and loss 本期損益   %g^"]  
debit 借方   h5onRa*
7  
debt 債務   tV`&-
H  
debtor 債務人   @-6?i)  
deed 契據   :R+],m il  
deferred assets 遞延資產   <5ZJ]W  
deferred liabilities 遞延負債   a!t V6H  
delivery 交貨   Dd/}Ya(Gi  
delivery expense 送貨費   !<Z{@7oH  
delivery order 出貨單   0j@IxEPs  
demand draft 即期匯票   f5?hnt`m  
demand note 即期票據   <o@)SD~K  
demurrage charge 延期費   R<g=\XO'y  
deposit 存款   yiT{+;g^  
deposit slip 存款單   [X|OrRA  
depreciation 折舊   t<l yg0f  
direct cost 直接成本   raQYn?[  
direct labour 直接人工   ^Kw(&v  
director 董事   AQ}l%  
discount 折扣   faVS2TN4  
discount on purchase 進貨折扣   V_]-`?S  
   +"=~o5k3Q