[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。   ez\eOH6  
?Ik4  
acceptance 承兌   ?Go!j?#a  
account 賬戶   c2 Aps  
accountant 會計員   B=n[)"5fBO  
accounting 會計   s5D:  
accounting system 會計制度   oC*=JJe,  
accounts payable 應付賬款   h2~4G)J  
accounts receivable 應收賬款   C\}
/"  
accumulated profits 累積利益   0[T,O,y  
adjusting entry ?#123;整記錄   w0w1PE-V=  
adjustment ?#123;整   bg
F^(T35  
administration expense 管理費用   =\};it{u  
advances 預付   m$wlflt  
advertising expense 廣告費   
};,/0Fu  
agency 代理   !'G
~k+  
agent 代理人   -Z0+oU(?YE  
agreement 契約   $q_R?Eay  
allotments 分配數   ~"K,7sw!Y  
allowance 津貼   V'G Ju  
amalgamation 合併   V'
DA[{\*  
amortization 攤銷   'cBBt  
amortized cost 應攤成本   /
<Ld'J  
annuities 年金   9\JQ7$B  
applied cost 已分配成本   X~oK[Nf'9  
applied expense 已分配費用   D`yEwpV^  
applied manufacturing expense 己分配製造費用   2`?!+")  
apportioned charge 攤派費用   }V]R+%:w@  
appreciation 漲價   xQ4%e[/  
article of association 公司章程   xSMt*]=9  
assessment 課稅   <S?#@F\"S  
assets 資產   #8XL :I  
attorney fee 律師費   +B}0=Ex$t  
audit 審計   X4|4QgY  
auditor 審計員    :A1:  
average 平均數   IkPN?N  
average cost 平均成本   HKDID[d0  
bad debt 壞賬   CGbwm
Px  
balance 餘額   3Ot~!AlR  
balance sheet 資產負債表   NSQp< m  
bank account 銀行賬戶   V~@^`Gd  
bank balance 銀行結存   5PT5#[  
bank charge 銀行手續費   hk[ %a$Y  
bank deposit 銀行存款   CW&. NT  
bank discount 銀行貼現   he(A3{'  
bank draft 銀行匯票   &;&ho+qD  
bank loan 銀行借款   fHRMu:q  
bank overdraft 銀行透支   nkf
Ziyx  
bankers acceptance 銀行承兌   m908jI_So  
bankruptcy 破產   ml`8HXK0  
bearer 持票人   Dd/wUP  
beneficiary 受益人   'c ix`l|^  
bequest 遺產   t. ='/`!N  
bill 票據   jho**TQ P  
bill of exchange 匯票   Gh.[dF?  
bill of lading 提單   @.
Icz  
bills discounted 貼現票據   TS2ZF{m  
bills payable 應付票據   RTh`ENCKR  
bills receivable 應收票據   (xHf 4[[u  
board of directors 董事會   hrGM|_BE  
bonds 債券   j>-gO,v, y  
bonus 紅利   anMF-x4/*q  
book value 賬面價值   .Z:zZ_Ev  
bookkeeper 簿記員   ,'xYlH3s  
bookkeeping 簿記   *!s;"U  
branch office general ledger 支店往來賬戶   y){ k3lm0  
broker 經紀人   eq(am%3~  
brought down 接前   Qx;\USv  
brought forward 接上頁   T&4qw(\G  
budget 預算   eIRLNxt+v  
by-product 副產品   (3J$>Na  
by-product sales 副產品銷售   2EZb )&Q  
capital 股本   AV9m_hZt  
capital income 資本收益   ( +pLA"xq  
capital outlay 資本支出   ~T&<CTh  
capital stock 股本   'u4<BQVV[  
capital stock certificate 股票   7(5xL T$  
carried down 移後   S}p4iE"n  
carried forward 移下頁   =   C4  
cash 現金   V=:'SL*3|  
cash account 現金賬戶   )OiT{-m  
cash in bank 存銀行現金   'EDda  
cash on delivery 交貨收款   ?7<JQh)"e  
cash on hand 庫存現金   1$M@]7e+!+  
cash payment 現金支付   wiz$fj  
cash purchase 現購   R" ;xvo*  
cash sale 現沽   <B9C*M"4%  
cashier 出?#123;員   KMI_zhyB  
cashiers check 本票   O+y-}7YX  
certificate of deposit 存款單折   \jOA+FU[  
certificate of indebtedness 借據   Ec
d;<$tk  
certified check 保付支票   ?c[*:N(  
certified public accountant 會計師   j@YU|-\qh  
charges 費用   ZovW0Q)m  
charge for remittances 匯水手續費   O8B\{T1  
charter 營業執照   v?KC%  
chartered accountant 會計師   {r@Ty*W} L  
chattles 動產   Z?wU  
check 支票   s2Mb[#:a"  
che stub 支票存根   uc;8 K,[t  
closed account 己結清賬戶   (p2
K36,9m  
closing 結算   `s\ ?w5[  
closing entries 結賬紀錄   N5a*7EJv+  
closing stock 期末存貨   ;W>k@L  
closing the book 結賬   -$\+' \  
columnar journal 多欄日記賬   NR`C(^}  
combination 聯合   o4|M0  
commission 佣金   !o:f$6EA~C  
commodity 商品   {phNd s%  
common stock 普通股   &*+'>UEe5  
company 公司   &l!4mxwr`  
compensation 賠償   3AU;>D^5  
compound interest 複利   TWA-.>c  
consignee 承銷人   V5UF3'3;}  
consignment 寄銷   0u;4%}pD  
consignor 寄銷人   YB-h.1T-  
consolidated balance sheet 合併資產負債表   " wNJ  
consolidated profit and loss account 合併損益表   +j< p \Kn>  
consolidation 合併   wK?vPS  
construction cost 營建成本   ;lHr =e7  
construction revenue 營建收入   D)L+7N0D~  
contract 合同   *MKO I'  
control account 統制賬戶   vN`klDJgW[  
copyright 版權   8fl`r~bqZ  
corporation 公司   E*]bgD7V  
cost 成本   OX\A|$GS  
cost accounting 成本會計   I}1NB3>^  
cost of labour 勞工成本   '<"s \,  
cost of production 生產成本   G3Z)Z)N  
cost of manufacture 製造成本   k?+?v?I =  
cost of sales 銷貨成本   <g"{Wv: h  
cost price 成本價格   >CHrg]9  
credit 貸方   <g$~1fa  
credit note 收款通知單   4 o Fel.o  
creditor 債權人   o]4*|ARPs  
crossed check 橫線支票   5>[u `  
current account 往來活期賬戶   ,J+}rPe"sf  
current asset 流動資產   i<#QW'R(  
current liability 流動負債   h2G$@8t}I  
current profit and loss 本期損益   32&;`]C  
debit 借方   ]n6#VTz*  
debt 債務   =l+yA>t|  
debtor 債務人   Y3Yz)T}UkS  
deed 契據   _852H$H\  
deferred assets 遞延資產   EV]1ml k$  
deferred liabilities 遞延負債   T;r2.Pupn  
delivery 交貨   k>;`FFQU>  
delivery expense 送貨費   qLD ?juas  
delivery order 出貨單   IxY|>5z  
demand draft 即期匯票   QIG$z?  
demand note 即期票據   b3=rG(0f  
demurrage charge 延期費   |fK1/<sz#  
deposit 存款   %)1y AdG 8  
deposit slip 存款單   h9}+l  
depreciation 折舊   9jM}~XvV  
direct cost 直接成本   ssfr}fzH  
direct labour 直接人工   >qnko9V  
director 董事   O%Xf!4Z  
discount 折扣   +^60T$  
discount on purchase 進貨折扣   @>,^":`#  
   */`ki;\A