[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。   ("6W.i>  
m0 "\3@kB  
acceptance 承兌   rZv+K/6*M  
account 賬戶   -(.7/G'Vk>  
accountant 會計員   6~S0 t1/t?  
accounting 會計   d/&|%Z r  
accounting system 會計制度   #77UKYj2L-  
accounts payable 應付賬款   WdAGZUp  
accounts receivable 應收賬款   &>{>k<z  
accumulated profits 累積利益   * 2%e.d3"M  
adjusting entry ?#123;整記錄   u2<h<}Y  
adjustment ?#123;整   qrc/Q;$  
administration expense 管理費用   
Z]f2&  
advances 預付   8957$g  
advertising expense 廣告費   G#:!wI  
agency 代理   l'T0<  
agent 代理人   E2IVR]C2^  
agreement 契約   =@ZtUjcJx  
allotments 分配數   JWL J<z  
allowance 津貼   HH?*"cKF~  
amalgamation 合併   `1@[uWl  
amortization 攤銷   BT3O_X`u  
amortized cost 應攤成本   Ak Tw?v'  
annuities 年金   oDUMoX%4s  
applied cost 已分配成本   ?<'W~Rm6n  
applied expense 已分配費用   RH
Vv}N0  
applied manufacturing expense 己分配製造費用   [r8 d+  
apportioned charge 攤派費用   H>f{3S-%  
appreciation 漲價   Ba
0D"2CgY  
article of association 公司章程   ,d> ~='  
assessment 課稅   2 H[aY%1T  
assets 資產   Mq
p68%  
attorney fee 律師費   ZPao*2xz  
audit 審計   #\BI-z t  
auditor 審計員   !^fR8Tp9  
average 平均數   PAV2w_X~  
average cost 平均成本   r5!M;hU1j  
bad debt 壞賬   F |81i$R  
balance 餘額   ;/ KF3 %  
balance sheet 資產負債表   vXyo  
bank account 銀行賬戶   [!?,TGM}^  
bank balance 銀行結存   R"gm]SQ/  
bank charge 銀行手續費   2bnIT>(  
bank deposit 銀行存款   ~@b}=+n  
bank discount 銀行貼現   O^weUpe\  
bank draft 銀行匯票   43=-pyp  
bank loan 銀行借款   #.+*G`m  
bank overdraft 銀行透支   jA4v?(AO}#  
bankers acceptance 銀行承兌   kZ-~ ;fBe  
bankruptcy 破產   ',`4 U F  
bearer 持票人   r/sRXM:3cZ  
beneficiary 受益人   I%>]!X  
bequest 遺產   ptyDv  
bill 票據    jnzz~:  
bill of exchange 匯票   dG>Wu o  
bill of lading 提單   |/=p  
bills discounted 貼現票據   ' 5 
qL  
bills payable 應付票據   P8,jA<W  
bills receivable 應收票據   b[o"Uq@8?  
board of directors 董事會   /{MH'  
bonds 債券   B9)qv>m  
bonus 紅利   `Mn{bd  
book value 賬面價值   G!LNP&~  
bookkeeper 簿記員   gc7:Rb^E5t  
bookkeeping 簿記   GnrW{o  
branch office general ledger 支店往來賬戶   A|_%'8  
broker 經紀人   n;^k
 
brought down 接前   T.PZ}4  
brought forward 接上頁   T>Rf?%o  
budget 預算    1qKxg  
by-product 副產品   bA^:p3  
by-product sales 副產品銷售   *5'6E'  
capital 股本   "jJdUFN  
capital income 資本收益   :G=1$gb  
capital outlay 資本支出   wQrPS  
capital stock 股本   M(WOxZ8  
capital stock certificate 股票   ~uZLe\>K  
carried down 移後   $4*E\G8  
carried forward 移下頁   C\2>7  
cash 現金   f.84=epv  
cash account 現金賬戶   p9}c6{Wp  
cash in bank 存銀行現金   k&_u\D"^"%  
cash on delivery 交貨收款   Fl
A\Ad;v  
cash on hand 庫存現金   zV(tvt  
cash payment 現金支付   }%ZG>LG5J  
cash purchase 現購   b:5%}  
cash sale 現沽   `MYKXBM  
cashier 出?#123;員   fRa-bqQ  
cashiers check 本票   {S
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certificate of deposit 存款單折   (=tF2YBV  
certificate of indebtedness 借據   tTh;.8
8Z{  
certified check 保付支票   bb0McEQy  
certified public accountant 會計師   -anFt+f-  
charges 費用   Hs` #{W{.  
charge for remittances 匯水手續費   I1 R\Ts@  
charter 營業執照   zmfRZ!Eh  
chartered accountant 會計師   O$u mu_  
chattles 動產   # /,2MQ  
check 支票   0m YZ7S5g  
che stub 支票存根   xBE RCO^  
closed account 己結清賬戶   ~iR!3+yg4  
closing 結算   B/9<b{6  
closing entries 結賬紀錄   J XRf4QmG  
closing stock 期末存貨   'oHOFH9:{b  
closing the book 結賬   {Fp`l\,  
columnar journal 多欄日記賬   `\4
JwiPo  
combination 聯合   Zj+}T  
commission 佣金   q~' K9  
commodity 商品   #9hXZr/8  
common stock 普通股   7k#${,k  
company 公司   K0DXOVT\  
compensation 賠償   >gZk 581/  
compound interest 複利   Fb{`a[&  
consignee 承銷人   <j1d~XU}  
consignment 寄銷   : `6$/DK  
consignor 寄銷人   qnk,E
-  
consolidated balance sheet 合併資產負債表   sg6w7fp>  
consolidated profit and loss account 合併損益表   e"s{_V  
consolidation 合併   Th;gps%b  
construction cost 營建成本   9>[.=  
construction revenue 營建收入   M\?uDC9  
contract 合同   Sv~1XL W  
control account 統制賬戶   ({H+ y 9n  
copyright 版權   "U5Ln2X{J
 
corporation 公司   0q>NE
<L  
cost 成本   sAjKf\][  
cost accounting 成本會計   @(,{_c]  
cost of labour 勞工成本   r@ T-Hi  
cost of production 生產成本   
 fBWJ%W  
cost of manufacture 製造成本   _^xh1=Qr}n  
cost of sales 銷貨成本   )*TW\v`B  
cost price 成本價格   10l1a
4  
credit 貸方   &t*8oNwSs  
credit note 收款通知單   6Er0 o{iI  
creditor 債權人   ej"o?
1l@  
crossed check 橫線支票   }KaCf,O  
current account 往來活期賬戶   Gkodk[VuLs  
current asset 流動資產   4Fr7jD,#k  
current liability 流動負債   EDgob^>  
current profit and loss 本期損益   ;oY(I7  
debit 借方   %+7T
9>+  
debt 債務   _sf#J|kQ  
debtor 債務人   Fyh?4!/.  
deed 契據   cpF1XpvT  
deferred assets 遞延資產   )S wG+k,  
deferred liabilities 遞延負債   vzohq1r5  
delivery 交貨   '!yS72{$2  
delivery expense 送貨費   (Xr_ np @  
delivery order 出貨單   FUzMc1zy|  
demand draft 即期匯票   Dc&9emKI  
demand note 即期票據   6L:trLuQ  
demurrage charge 延期費   :uIi ?  
deposit 存款   x8pbO[_|  
deposit slip 存款單   G1?0Q_RN  
depreciation 折舊   
z3vs z  
direct cost 直接成本   B.Zm$JZ:  
direct labour 直接人工   lZS_n9Sc  
director 董事   Xew1LPI  
discount 折扣   k binf  
discount on purchase 進貨折扣   22al  
   /.|A