[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。   9`tSg!YOh  
p^)w$UL}}  
acceptance 承兌   \k3EFSm  
account 賬戶   "t%Jj89a\  
accountant 會計員   @_0tq{  
accounting 會計   NH<~BC]I  
accounting system 會計制度   .u:aX$t+  
accounts payable 應付賬款   <UwYI_OX  
accounts receivable 應收賬款   D"CU J?  
accumulated profits 累積利益   TTGWOC  
adjusting entry ?#123;整記錄   Xi0fX$-,  
adjustment ?#123;整   kD}vK+  
administration expense 管理費用   ) uTFId  
advances 預付   3fxc
H  
advertising expense 廣告費   yof8LWXx  
agency 代理   2  Z
yO
 
agent 代理人   S]Ye`  
agreement 契約   XD Q<28^  
allotments 分配數   v8K`cijSS  
allowance 津貼   vZ1?4hG  
amalgamation 合併   0UhJ I  
amortization 攤銷   ` <u2 N  
amortized cost 應攤成本   JnLF61   
annuities 年金   n(W&GSj|u9  
applied cost 已分配成本   fR]KXfZ  
applied expense 已分配費用   $f=6>Kn|^]  
applied manufacturing expense 己分配製造費用   x/ix%!8J  
apportioned charge 攤派費用   aKintb}n  
appreciation 漲價   <c$rfjM+JU  
article of association 公司章程   06z+xxCo  
assessment 課稅   P=.~LZZ]89  
assets 資產   FuC\
qF  
attorney fee 律師費   .'NTy R  
audit 審計   S$ k=70H  
auditor 審計員   o4jh n[Fx  
average 平均數   zUq(bD  
average cost 平均成本   M(vX.kF  
bad debt 壞賬   PMT}fg  
balance 餘額   {E0\mZ2  
balance sheet 資產負債表   }Fsr"RER@{  
bank account 銀行賬戶   Vfw H:  
bank balance 銀行結存   qRHT~ta-?  
bank charge 銀行手續費   4v`G/w  
bank deposit 銀行存款   e,MgR\F}  
bank discount 銀行貼現   e*Y<m\*  
bank draft 銀行匯票   2"c5<  
bank loan 銀行借款   @w;$M]o1  
bank overdraft 銀行透支   FKUo^F?z  
bankers acceptance 銀行承兌   +J#8wh  
bankruptcy 破產   Bru];%Qg%  
bearer 持票人   A4(k<<xjE  
beneficiary 受益人   jig3M N  
bequest 遺產   /vC!__K9:  
bill 票據   _l2_) ~  
bill of exchange 匯票   p`EgMzVO,  
bill of lading 提單   N 1ydL
 
bills discounted 貼現票據   X#HH7V>  
bills payable 應付票據   +X`&VO6~  
bills receivable 應收票據   iH~A7e62OZ  
board of directors 董事會   1Vc~Sa  
bonds 債券   8`6G_:&X  
bonus 紅利   tu(^D23  
book value 賬面價值   P@D\5}*6  
bookkeeper 簿記員   eL.WP`Lz  
bookkeeping 簿記   )+ 'r-AF*  
branch office general ledger 支店往來賬戶   .PV(MV  
broker 經紀人   Ow(aRWUZD_  
brought down 接前   w@Asz9Lq%  
brought forward 接上頁   UD.Zn E{"  
budget 預算   H>},{ z  
by-product 副產品   '$rCV,3q  
by-product sales 副產品銷售   GFju:8P?  
capital 股本   EwmNgmYq  
capital income 資本收益   =iH9=}aBFC  
capital outlay 資本支出   /nv+*+Q?d  
capital stock 股本   K]uH7-YvL/  
capital stock certificate 股票   %hlgLM  
carried down 移後   R+_!FnOJ  
carried forward 移下頁   KuW>^mF(I  
cash 現金   \hn$-'=4  
cash account 現金賬戶   pe<T"[X  
cash in bank 存銀行現金   :L
lZ#V2  
cash on delivery 交貨收款   9Ofls9]U  
cash on hand 庫存現金   8I Ip,#%v  
cash payment 現金支付   n`@dk_%yI  
cash purchase 現購   |5ge4, }0  
cash sale 現沽   \w"~DuA  
cashier 出?#123;員   '$eJATtC  
cashiers check 本票  
&=kb>*  
certificate of deposit 存款單折   A\W)uwyN  
certificate of indebtedness 借據   e]CoYuPr  
certified check 保付支票   D_1O4/  
certified public accountant 會計師   @WJ\W`P  
charges 費用   _!!Fg%a5"R  
charge for remittances 匯水手續費   &W c$VDC  
charter 營業執照   fFYoZ/\  
chartered accountant 會計師   Od^Sr4C  
chattles 動產   Dyc XJ3eQ  
check 支票   t\a|Gp W  
che stub 支票存根   MT:VQ>fC  
closed account 己結清賬戶   OZd (~E  
closing 結算   J#Cl Q%  
closing entries 結賬紀錄   z+{+Q9j  
closing stock 期末存貨   La3
rX  
closing the book 結賬   4Gh\
T`=  
columnar journal 多欄日記賬   t`{T:Tjc  
combination 聯合   7!h> < sx  
commission 佣金   GNEPb?+T  
commodity 商品   e$2P/6k>  
common stock 普通股   >\3\&[#"  
company 公司   ez.a  
compensation 賠償   VumM`SH  
compound interest 複利   iK+Vla`}  
consignee 承銷人   &CSy>7&q  
consignment 寄銷   ;E[Q/ tr:w  
consignor 寄銷人   biBMd(6  
consolidated balance sheet 合併資產負債表   <VQ)}HW;k  
consolidated profit and loss account 合併損益表   yTh%[k  
consolidation 合併   X,#~[%h$-=  
construction cost 營建成本   T:zM]%Xh  
construction revenue 營建收入   $IjI{%  
contract 合同   Ir5|H|b<  
control account 統制賬戶   `CC=?E  
copyright 版權   HZ2W`wo  
corporation 公司   2H0BNrYM  
cost 成本   c#"t.j<E}  
cost accounting 成本會計   Bf]Bi~w<  
cost of labour 勞工成本   __
FEdO  
cost of production 生產成本   )p1~Jx(\  
cost of manufacture 製造成本   #p55/54ZI  
cost of sales 銷貨成本   -zn_d]NV  
cost price 成本價格   XPD1HN!,LT  
credit 貸方   3u4Q!U%(D  
credit note 收款通知單   l'aCpzf  
creditor 債權人   ZTz07Jt  
crossed check 橫線支票   ciiI{T[Z  
current account 往來活期賬戶   OXbShA&1  
current asset 流動資產   S4[#[w`=  
current liability 流動負債   j*Pq<[~  
current profit and loss 本期損益   Hh*?[-&r~  
debit 借方   c-}[v<o  
debt 債務   t89Tt@cf  
debtor 債務人   lw[c+F7  
deed 契據   <F(2D<d{;)  
deferred assets 遞延資產   f,Dic%$q  
deferred liabilities 遞延負債   FKz5,PeL  
delivery 交貨   Qubu;[0+a  
delivery expense 送貨費   8.8t$  
delivery order 出貨單   *o4a<.hd2  
demand draft 即期匯票   _oCNrjt9  
demand note 即期票據   X!/Sk1  
demurrage charge 延期費   zxCx
2.7  
deposit 存款   {7@*cBqN  
deposit slip 存款單   !|i #g$  
depreciation 折舊   3NDddrL9  
direct cost 直接成本   H?8'(  
direct labour 直接人工   D9A%8o  
director 董事   kaB4[u  
discount 折扣   h]
k$K  
discount on purchase 進貨折扣   `o295eiY(b  
   } aR}ZzK/v