[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。   p8>%Mflf  
ohZx03  
acceptance 承兌   #uvJH8)D  
account 賬戶   %$X\"  
accountant 會計員   iD_TP  
accounting 會計   ?Myh7  
accounting system 會計制度   pM$ @m]  
accounts payable 應付賬款   YMzBAf  
accounts receivable 應收賬款   %v=!'?VT  
accumulated profits 累積利益   78
Y@OL_$  
adjusting entry ?#123;整記錄   gY5l.&  
adjustment ?#123;整   /6tcSg)  
administration expense 管理費用   S!dHNA:iU  
advances 預付   Lo` F  
advertising expense 廣告費   zG% |0  
agency 代理   gA:TL{X0  
agent 代理人   h7W}OF_=y  
agreement 契約   G}Z4g  
allotments 分配數   z^`]7 i  
allowance 津貼   W<'<'z5  
amalgamation 合併   &?<AwtNN  
amortization 攤銷   :Yvb
U Y  
amortized cost 應攤成本   ;93KG4a  
annuities 年金   >4)g4~'n!  
applied cost 已分配成本   $Z6D:" K  
applied expense 已分配費用   dr] &kqm  
applied manufacturing expense 己分配製造費用   j$PI,
`  
apportioned charge 攤派費用   u Qp_':\k  
appreciation 漲價   +V
Ob  
article of association 公司章程   UKs$W`
 
assessment 課稅   mK\a I  
assets 資產   
.E<Dz  
attorney fee 律師費   Uf2:gLrF  
audit 審計   xZ ;bMxZ  
auditor 審計員   n2'|.y}Um:  
average 平均數   h6QWH  
average cost 平均成本   &oN/_7y  
bad debt 壞賬   42@a(#z(U  
balance 餘額   DrS?=C@  
balance sheet 資產負債表   otq,R6 ^  
bank account 銀行賬戶   yYX :
huw  
bank balance 銀行結存   wRbw
  
bank charge 銀行手續費   Gpu_=9vzv  
bank deposit 銀行存款   *.8:'F  
bank discount 銀行貼現   OmNn,PCl8  
bank draft 銀行匯票   pt})JMm  
bank loan 銀行借款   chLeq  
bank overdraft 銀行透支   q$>_WF#||  
bankers acceptance 銀行承兌   cjT[P"5$  
bankruptcy 破產   # #>a&,  
bearer 持票人   [=~!w_  
beneficiary 受益人   <!!nI%NC  
bequest 遺產   Iw RQL%  
bill 票據   <.$,`m,  
bill of exchange 匯票   3^~
Zj95M  
bill of lading 提單   j+0.=#{??  
bills discounted 貼現票據   G"Pj6QUva  
bills payable 應付票據   )E~mJln  
bills receivable 應收票據   ZR mPP  
board of directors 董事會   04\Ta  
bonds 債券   8p,>y(o  
bonus 紅利   P# bm uCOS  
book value 賬面價值   =Z
MF]|  
bookkeeper 簿記員   |_I[1%&`N  
bookkeeping 簿記   ,\>g  
branch office general ledger 支店往來賬戶   1.dX)^\  
broker 經紀人   &#,v_B)a_E  
brought down 接前   iiN?\OO^~  
brought forward 接上頁   ^0eO\wc?O  
budget 預算   f?m5pax|  
by-product 副產品   Nh:4ys!P  
by-product sales 副產品銷售   i-"<[*ePd  
capital 股本   JP%RTGu  
capital income 資本收益   ?o>6S EGW  
capital outlay 資本支出   @Yarz1  
capital stock 股本   JU2P%3  
capital stock certificate 股票   PL!tk^;6-  
carried down 移後   40+fGRyOL  
carried forward 移下頁   /J.0s0@  
cash 現金   w(#:PsMo<  
cash account 現金賬戶   E6Q91Wz9f  
cash in bank 存銀行現金   w= B  
cash on delivery 交貨收款   tnJ`D4  
cash on hand 庫存現金   2;}xN!8  
cash payment 現金支付   e sGlMq  
cash purchase 現購   n4R]+&*  
cash sale 現沽   ULck  
cashier 出?#123;員   l3\9S#3-^  
cashiers check 本票   8_Jj+  
certificate of deposit 存款單折   BArJ"t*/z  
certificate of indebtedness 借據   <L%HG  
certified check 保付支票   P;>!wU~ *  
certified public accountant 會計師   &gJW6<  
charges 費用    u{pTva  
charge for remittances 匯水手續費   xpz`))w  
charter 營業執照   _rG-#BKW8L  
chartered accountant 會計師   P 4H*jy@?  
chattles 動產   sgD@}":m  
check 支票   $'y1Po'2  
che stub 支票存根   4a1BGNI%SW  
closed account 己結清賬戶   eoC<a"bJ>  
closing 結算   \Qp}|n1JY  
closing entries 結賬紀錄   03] r*\  
closing stock 期末存貨   g\qX7nIH?  
closing the book 結賬   XWc|[>iO  
columnar journal 多欄日記賬   R rxRa[{Z  
combination 聯合   &'NQ)Dn  
commission 佣金   @X|ok*v`  
commodity 商品   vg5E/+4gp%  
common stock 普通股   z3ZuC{  
company 公司   EI<"DB  
compensation 賠償   Vj29L?3  
compound interest 複利   83B\+]{hD  
consignee 承銷人   D8a)(
wm  
consignment 寄銷   0:HC;J  
consignor 寄銷人   s^obJl3
 
consolidated balance sheet 合併資產負債表   }@3$)L%n_u  
consolidated profit and loss account 合併損益表   <%he o  
consolidation 合併   ~xP S
zf  
construction cost 營建成本   ,,XS;X?  
construction revenue 營建收入   +7`u9j.  
contract 合同   =SA 4\/  
control account 統制賬戶   RLv&,$$0  
copyright 版權   uAChu]  
corporation 公司   BzN/6VEw  
cost 成本   ,I("x2  
cost accounting 成本會計   {6ajsy5=  
cost of labour 勞工成本   T3 =) F%  
cost of production 生產成本   ;.L!%$0i#  
cost of manufacture 製造成本   NT'Ie]|  
cost of sales 銷貨成本   hcj{%^p  
cost price 成本價格   pVdhj^n  
credit 貸方   fQ^h{n  
credit note 收款通知單   -v;iMEZ)  
creditor 債權人   :u,2"]  
crossed check 橫線支票   ><MGZ?-N  
current account 往來活期賬戶   oC5gME"2  
current asset 流動資產   t!NrB X  
current liability 流動負債    <Wp`[S]r  
current profit and loss 本期損益   #d3[uF]OmW  
debit 借方   )kFme= ;  
debt 債務   mI2|0RWI)l  
debtor 債務人   *sIi$1vHu  
deed 契據  
g8C+1G8  
deferred assets 遞延資產   (M4]#5  
deferred liabilities 遞延負債   JiG8jB7%}  
delivery 交貨   bDxPgb7 N=  
delivery expense 送貨費   D86K$IT  
delivery order 出貨單   ]
%b0[7[  
demand draft 即期匯票   lv*Wnn@k  
demand note 即期票據   @oUf}rMiDa  
demurrage charge 延期費   /^nP_ID  
deposit 存款   0%vixR52  
deposit slip 存款單   ZKVp[A  
depreciation 折舊   {9y9Kr|(P:  
direct cost 直接成本   |j\eBCnH3  
direct labour 直接人工   =f/avGX  
director 董事   5;r({J  
discount 折扣   ZS07_6.~  
discount on purchase 進貨折扣   F0DPS:c  
   **"zDY*?W