[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。   $fT5Vc]B4  
k{{3nenAG  
acceptance 承兌   nK
S*y*  
account 賬戶   +Ln^<!P  
accountant 會計員   oe2*$\?.  
accounting 會計   B5vLV@>]  
accounting system 會計制度   6SH0 y  
accounts payable 應付賬款   6QbDU[  
accounts receivable 應收賬款   s(5hFuyg  
accumulated profits 累積利益   C$~ly=@  
adjusting entry ?#123;整記錄   +hr|$   
adjustment ?#123;整   3*2~#dh=  
administration expense 管理費用   -Yh(bS l  
advances 預付   \G>C{v;  
advertising expense 廣告費   `iM%R3&  
agency 代理   *AW v  
agent 代理人   ![\P/1p  
agreement 契約   { +w.Z,D"  
allotments 分配數   4:NMZ `~  
allowance 津貼   ~mXzQbe p  
amalgamation 合併   Nc{&AV8Y_v  
amortization 攤銷   ?HZ^V  
amortized cost 應攤成本  
.R"VLE|  
annuities 年金   Y z&!0Hfd  
applied cost 已分配成本   x[0hY0 ?[M  
applied expense 已分配費用   {}k3nJfE  
applied manufacturing expense 己分配製造費用   qve'Gm)  
apportioned charge 攤派費用   P (b[|QF  
appreciation 漲價   2p\xgAW?  
article of association 公司章程   _.V5-iN  
assessment 課稅   J8r8#Zz  
assets 資產   lGWz  
attorney fee 律師費   JfSe; v  
audit 審計   l1 'v`!  
auditor 審計員   ,3T"fT-(  
average 平均數   G"J nQ  
average cost 平均成本   em3
+V  
bad debt 壞賬   ou~$XZ7oi  
balance 餘額   yTg|L9  
balance sheet 資產負債表   ?2~fvMWu  
bank account 銀行賬戶   TmLCmy!  
bank balance 銀行結存   }BI6dZ~2A  
bank charge 銀行手續費   u%z'.#r;a  
bank deposit 銀行存款   'Gc{cNbXIA  
bank discount 銀行貼現   SF+L-R<e  
bank draft 銀行匯票   .#SgU<Wq  
bank loan 銀行借款   %\sE\]K  
bank overdraft 銀行透支   .Vnb+o  
bankers acceptance 銀行承兌   p{LbTjdNc  
bankruptcy 破產   n:/!{.  
bearer 持票人   hN!;Tny  
beneficiary 受益人   ZwLr>?0$ p  
bequest 遺產   C 4C/  
bill 票據   lqmQQ *Z  
bill of exchange 匯票   -_5Dk'R#`  
bill of lading 提單   ~&T U  
bills discounted 貼現票據   tyW}=xs  
bills payable 應付票據   qna!j|90Lp  
bills receivable 應收票據   \}=T4w-e  
board of directors 董事會   V.*M;T\i  
bonds 債券    EF\OM?R  
bonus 紅利   [.xY>\e
 
book value 賬面價值   QCZ88\jX[  
bookkeeper 簿記員   oJQS&3;/r  
bookkeeping 簿記   cb]X27uww  
branch office general ledger 支店往來賬戶   1mJU
lx  
broker 經紀人   Q%d%Io\-t  
brought down 接前   <Qih&P9;>  
brought forward 接上頁   +vxf_*0;  
budget 預算   /fb}]e]N  
by-product 副產品   v5a\}S<(  
by-product sales 副產品銷售   grgs r_)[  
capital 股本   ri8=u$!  
capital income 資本收益   ^0|:  
capital outlay 資本支出   G-9i   
capital stock 股本   PbZ%[F  
capital stock certificate 股票   T})q/oUqK  
carried down 移後   NN'pBUR  
carried forward 移下頁   Bh=t%#y|`  
cash 現金   5U7,,oyh  
cash account 現金賬戶   .W~XX  
cash in bank 存銀行現金   iE"]S )  
cash on delivery 交貨收款   &2XH.$Q  
cash on hand 庫存現金   TIiYic!_~  
cash payment 現金支付   (c)/&~aE  
cash purchase 現購   5?`4qSUz  
cash sale 現沽   ~$K{
E[^<  
cashier 出?#123;員   IKP_%R8.  
cashiers check 本票   t{iRCj  
certificate of deposit 存款單折   V':A!  
certificate of indebtedness 借據   ,}'
8. f  
certified check 保付支票   F*J1w|)F0  
certified public accountant 會計師   pp(09y`]  
charges 費用   xS12$ib ~G  
charge for remittances 匯水手續費   m85ZcyW1T  
charter 營業執照   %8u9:Cl):  
chartered accountant 會計師   r&a}U6k(y  
chattles 動產   U"8Hw@  
check 支票   [XI:Yf  
che stub 支票存根   zW#5 /*@  
closed account 己結清賬戶   #N`G2}1J  
closing 結算   %!A:Ka!m.  
closing entries 結賬紀錄   HoAg8siQ  
closing stock 期末存貨   ,i}EGW,9q  
closing the book 結賬   _J,rql@nG<  
columnar journal 多欄日記賬   5[
X%17&t  
combination 聯合   ps2j]g  
commission 佣金   c]x-mj =  
commodity 商品   QAxy?m,'  
common stock 普通股   s(fkb7W,gO  
company 公司   "t
^RZ45  
compensation 賠償   7Ji'7$  
compound interest 複利   $Xt""mlQ  
consignee 承銷人   MMKN^a"GA  
consignment 寄銷    \8C<nh  
consignor 寄銷人   ({Md({ |  
consolidated balance sheet 合併資產負債表   azIhp{rHw  
consolidated profit and loss account 合併損益表   b`+ yNf  
consolidation 合併   7c(j1:Ku-  
construction cost 營建成本   &aIFtlC  
construction revenue 營建收入   kBA.N
l7
 
contract 合同   In?+  
control account 統制賬戶   p%*s3E1.D  
copyright 版權   {'+{ASpO!  
corporation 公司   . yfp-n4H  
cost 成本   W"@'}y  
cost accounting 成本會計   i9Bh<j>:J  
cost of labour 勞工成本   o?/H<k\5
  
cost of production 生產成本   9>-6Y  
cost of manufacture 製造成本   LbJf5xdi  
cost of sales 銷貨成本   ylczM^@  
cost price 成本價格   ~Sb)i f  
credit 貸方   7WSP0Xyz  
credit note 收款通知單   i?pd|J  
creditor 債權人   M}X
`  
crossed check 橫線支票   6;Z`9PGp  
current account 往來活期賬戶   #J/RI[a  
current asset 流動資產    ~ e?af  
current liability 流動負債   >%`SXB&9  
current profit and loss 本期損益   RYvdfj.ij  
debit 借方   u*%mUh  
debt 債務   4"eFR'g  
debtor 債務人   |$IL:W6  
deed 契據   #]1jvB  
deferred assets 遞延資產   [[T6X9  
deferred liabilities 遞延負債   Xe&9|M  
delivery 交貨   bR~Xog  
delivery expense 送貨費   2>X yrG  
delivery order 出貨單   P-T@'}lW  
demand draft 即期匯票   RTd,bi*  
demand note 即期票據   b7^q(}qE  
demurrage charge 延期費   fCNQUK{Gs5  
deposit 存款   tQNc+>7k+u  
deposit slip 存款單   o<lmU8xB=  
depreciation 折舊  
:+\sKEzL  
direct cost 直接成本   s%R,]q  
direct labour 直接人工   gzhIOeY  
director 董事   93.\.&L\  
discount 折扣   ?QKDYH(  
discount on purchase 進貨折扣   9xJtDdy-O  
   cX1?4e8