[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。   N t]nwae>A  
>TM{2b,(p  
acceptance 承兌   j@#RfVx  
account 賬戶   Jw}&[  
accountant 會計員   o\ce|Dzt  
accounting 會計   IY6Qd4157  
accounting system 會計制度   R\X;`ptT  
accounts payable 應付賬款   >);M\,1\I  
accounts receivable 應收賬款   }6pr.-J  
accumulated profits 累積利益   RTvOaZ  
adjusting entry ?#123;整記錄   bC"h7$3  
adjustment ?#123;整   & ^1 b]f  
administration expense 管理費用   g18zo~LZ  
advances 預付   :-U&_%#w  
advertising expense 廣告費   #@w/S:KbJt  
agency 代理   qhG2j;  
agent 代理人   4;)t\9cy_  
agreement 契約   5M9o(Z\AF  
allotments 分配數   jj;TS%  
allowance 津貼   As5
l36  
amalgamation 合併   Het >G{  
amortization 攤銷   6Y6t.j0vN.  
amortized cost 應攤成本   yxT}hMa  
annuities 年金   c;]^aaQ+>  
applied cost 已分配成本   >dgq2ok!u  
applied expense 已分配費用   Q(Q?L5  
applied manufacturing expense 己分配製造費用   AB0}6g^O  
apportioned charge 攤派費用   6{udNv X  
appreciation 漲價   w(Tr,BFF  
article of association 公司章程   8"NPj0  
assessment 課稅   k^ fW/  
assets 資產   YMNLn9  
attorney fee 律師費   Wi5Dl=  
audit 審計   "Xws u8~  
auditor 審計員   eJn_gKWb  
average 平均數   |{-?OOKj  
average cost 平均成本   D+ .vg?8  
bad debt 壞賬   wpC.!T  
balance 餘額   _-#o[>2[  
balance sheet 資產負債表   xT* 3QwK  
bank account 銀行賬戶   +\dKe[j{g  
bank balance 銀行結存   $%ND5u
K  
bank charge 銀行手續費   \+/ciPzA-  
bank deposit 銀行存款   `-cw[@uD  
bank discount 銀行貼現   k#~oagW_Gw  
bank draft 銀行匯票   -$#2?/uqC  
bank loan 銀行借款   ]Lg~I#/#  
bank overdraft 銀行透支   _I3"35a  
bankers acceptance 銀行承兌   y= +OC1k\8  
bankruptcy 破產   _ MB
/p  
bearer 持票人   2*cc26o  
beneficiary 受益人   Unq~lt%2  
bequest 遺產   @q>#]8  
bill 票據   =+?OsH v  
bill of exchange 匯票   (M u;U!M"P  
bill of lading 提單   &Qj1uf92.  
bills discounted 貼現票據     </5  
bills payable 應付票據   9M1DE  
bills receivable 應收票據   bUM4^m  
board of directors 董事會   Ay^P#\VZ  
bonds 債券   8yDsl  
bonus 紅利   J{kS4v*J  
book value 賬面價值  
<tsexsw  
bookkeeper 簿記員   yt,Ky8y1  
bookkeeping 簿記   4s'%BM-r-  
branch office general ledger 支店往來賬戶   {(asy}a9K  
broker 經紀人   .V}bfd[k$  
brought down 接前   ]B~(yh  
brought forward 接上頁   kD1Nq~h2  
budget 預算   \Nf#{  
by-product 副產品    5 b,|6  
by-product sales 副產品銷售   -`z%<)!Y  
capital 股本   agruS'c g  
capital income 資本收益   zLg$|@E&  
capital outlay 資本支出   _(~E8g  
capital stock 股本  
& @_
PY  
capital stock certificate 股票   \UM&|yk:  
carried down 移後   (]&B'1b  
carried forward 移下頁   &%)F5PT  
cash 現金   h#)\K| qs  
cash account 現金賬戶   -byaV;T?"  
cash in bank 存銀行現金   SdMLO6-  
cash on delivery 交貨收款   9&C8c\Y  
cash on hand 庫存現金   L*4=b (3  
cash payment 現金支付   )"{}L.gC6  
cash purchase 現購   vo)W ziHh  
cash sale 現沽   "s_S!;w@  
cashier 出?#123;員   Vj8-[ww!  
cashiers check 本票   U#w0E G  
certificate of deposit 存款單折   iYw1{U  
certificate of indebtedness 借據   ]-a
/)8  
certified check 保付支票   T/%Y_.NtU  
certified public accountant 會計師   Qz2jV
 
charges 費用   usoyH0t!?  
charge for remittances 匯水手續費   xdaq` ^Bbt  
charter 營業執照   ' IVC!uL,%  
chartered accountant 會計師   <m{#u4FC'  
chattles 動產   gXn`!  
check 支票   #}~?8/h!  
che stub 支票存根   T?jN/}qg  
closed account 己結清賬戶   $/(``8li_  
closing 結算   CO@ kLI  
closing entries 結賬紀錄   @<4U &  
closing stock 期末存貨   H<g8u{ $  
closing the book 結賬   K*1]P ar;  
columnar journal 多欄日記賬   rTJqw@]#WH  
combination 聯合   U
%#Vz-r  
commission 佣金   Ytqx0  
commodity 商品   "qZTgCOY2  
common stock 普通股   *J':U>p  
company 公司   /S^>06{-+  
compensation 賠償   OH]45bd &7  
compound interest 複利   I)r6*|mz  
consignee 承銷人   %X%f0J  
consignment 寄銷   If'N0^'W  
consignor 寄銷人   < %<nh`D  
consolidated balance sheet 合併資產負債表   Q4S:/"*v8  
consolidated profit and loss account 合併損益表   )/OIzbA3#  
consolidation 合併   V;)+v#4{  
construction cost 營建成本  
_o+OkvhU  
construction revenue 營建收入   V@gG x  
contract 合同   f= }!c*l"  
control account 統制賬戶   tF<&R&=  
copyright 版權   GH3RRzp r  
corporation 公司   5*90t{#  
cost 成本   LRS,bl3}/  
cost accounting 成本會計   rF{,]U9`  
cost of labour 勞工成本   [{vX*q 3B  
cost of production 生產成本   MA%g-}  
cost of manufacture 製造成本   ajkpU.6E:  
cost of sales 銷貨成本   qzZ;{>_f  
cost price 成本價格   Gtv
bm  
credit 貸方   'b>3:&  
credit note 收款通知單   =t~]@?]1D  
creditor 債權人   [IHG9Xg  
crossed check 橫線支票   am| 81)|a  
current account 往來活期賬戶   7<2^8`  
current asset 流動資產   >,)U46  
current liability 流動負債   q8R,#\T*  
current profit and loss 本期損益   cmd7-2  
debit 借方   5;XU6Rz!  
debt 債務   &&"+\^3  
debtor 債務人   m5P@F@  
deed 契據   !# xi^I  
deferred assets 遞延資產   kaECjZ_&+  
deferred liabilities 遞延負債   G#E8xA"{/  
delivery 交貨   QMDkkNK  
delivery expense 送貨費   8`I,KkWg   
delivery order 出貨單   "N}MhcdS  
demand draft 即期匯票   ^0
I"  
demand note 即期票據   g]?>6 %#rA  
demurrage charge 延期費   -y$<fu9 e  
deposit 存款   o?#-Tk b  
deposit slip 存款單   2@N-#x'  
depreciation 折舊   DoICf1  
direct cost 直接成本   V9>$M=  
direct labour 直接人工   jG#
e%`'  
director 董事   yU~wZjw  
discount 折扣   %h
z5)  
discount on purchase 進貨折扣   D7jbo[GgS  
   eG
.s|0`