[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。   gz\j('~-D  
R0IF'  
acceptance 承兌   x!+Z{x  
account 賬戶   Wa, 7P2
r  
accountant 會計員   88YC0!Ni  
accounting 會計   iiN?\OO^~  
accounting system 會計制度   o16~l]Z|f  
accounts payable 應付賬款   a
m(#Fa  
accounts receivable 應收賬款   Nuq(4Yf1W  
accumulated profits 累積利益   *h])mqhB  
adjusting entry ?#123;整記錄   ">,K1:(D  
adjustment ?#123;整   _UIgRkl.  
administration expense 管理費用   Cz[5Ug'V  
advances 預付   %IU4\ZY>  
advertising expense 廣告費   `D"1 gD}{A  
agency 代理   s kY0\V  
agent 代理人   ]:!8 s\#  
agreement 契約   At|ht  
allotments 分配數   0STk)>3$-  
allowance 津貼   N.vG] %1"  
amalgamation 合併   &m4f1ZO*  
amortization 攤銷   oFn4%S:  
amortized cost 應攤成本   !|(Ao"]
  
annuities 年金   2_I+mQ  
applied cost 已分配成本   m&ZJqsZIL  
applied expense 已分配費用   Ks51:M  
applied manufacturing expense 己分配製造費用   BArJ"t*/z  
apportioned charge 攤派費用   %0 qc@4  
appreciation 漲價   ^@Y9!G=  
article of association 公司章程    HFv?s  
assessment 課稅   +>^[W~[2  
assets 資產   G\uU- z$)  
attorney fee 律師費   k3/4Bt G/  
audit 審計   P 4H*jy@?  
auditor 審計員   sgD@}":m  
average 平均數   Z{ %Uw;d  
average cost 平均成本   |&(H^<+Xp  
bad debt 壞賬   \Qp}|n1JY  
balance 餘額   03] r*\  
balance sheet 資產負債表   g\qX7nIH?  
bank account 銀行賬戶   qjzZ}  
bank balance 銀行結存   |<'1 0  
bank charge 銀行手續費   9M;I$_U`vj  
bank deposit 銀行存款   tRkrV]K  
bank discount 銀行貼現   Jfe~ ,cI  
bank draft 銀行匯票  
PXR0Yn  
bank loan 銀行借款   P mC8 2"  
bank overdraft 銀行透支   H]U"+52h  
bankers acceptance 銀行承兌   qPp]K?.  
bankruptcy 破產   ZIDFF  
bearer 持票人   ]y$)%J^T  
beneficiary 受益人   1RmBtx\<  
bequest 遺產   Mi<*6j0  
bill 票據   FV`3,NFk  
bill of exchange 匯票   Q4#\{" N!  
bill of lading 提單   "[Yip5  
bills discounted 貼現票據   3HXh6( e  
bills payable 應付票據   ws#hhW3qK  
bills receivable 應收票據   #3
YdjU3w  
board of directors 董事會   byp.V_a}/  
bonds 債券   <JGYr 4V  
bonus 紅利   twAw01".  
book value 賬面價值   kg zwlKK  
bookkeeper 簿記員   u|(aS^H=q  
bookkeeping 簿記   FW/6{tm  
branch office general ledger 支店往來賬戶   Pxap;;\  
broker 經紀人   w6%l8+{R  
brought down 接前   w($XEv;  
brought forward 接上頁   hU |LFjc  
budget 預算   <?{ SU   
by-product 副產品    &mCs%l  
by-product sales 副產品銷售   5L/Yi  
capital 股本   rHH#@Zx  
capital income 資本收益   Kw)C{L5a  
capital outlay 資本支出   4mki&\lw`  
capital stock 股本   Z?5,cI[6#  
capital stock certificate 股票   77)OW$G  
carried down 移後   x*3@,GmZl  
carried forward 移下頁   SZN
FE  
cash 現金   =9#i<te  
cash account 現金賬戶   !$g(&  
cash in bank 存銀行現金   dP$y>%cB  
cash on delivery 交貨收款   QSO5 z2|  
cash on hand 庫存現金   9?EY.}~  
cash payment 現金支付   m~b#:4D3  
cash purchase 現購   <6~/sa4GN  
cash sale 現沽   @Z"QA!OK~c  
cashier 出?#123;員   eW<!^Aer  
cashiers check 本票   Z?.:5#  
certificate of deposit 存款單折   cuJ/ Vc  
certificate of indebtedness 借據   Nj! R9N  
certified check 保付支票   Yqq$kln  
certified public accountant 會計師   oXu~9'm$  
charges 費用   M)bC%(xJ  
charge for remittances 匯水手續費   e!O &~#'h}  
charter 營業執照  
M}_M_  
chartered accountant 會計師   )AZ`R8-A  
chattles 動產   2}W6{T'  
check 支票   ?,A8
fR  
che stub 支票存根   J-HabHv  
closed account 己結清賬戶   G>?x-!9qcH  
closing 結算   |qFN~!  
closing entries 結賬紀錄   J\,@Bm|1n{  
closing stock 期末存貨   ;1Tpzm  
closing the book 結賬   qX}dbuDE"P  
columnar journal 多欄日記賬   <ZN) /,4PS  
combination 聯合   ]7Xs=>"Iw  
commission 佣金   U/~Zk@3j  
commodity 商品   #d XZA>b9  
common stock 普通股   Fp* &os  
company 公司  
p)AvG;  
compensation 賠償   aG8;,H=%,  
compound interest 複利   O>{t}6o  
consignee 承銷人   D0"yZp}  
consignment 寄銷   s`dkEaS  
consignor 寄銷人   `s]zk {x  
consolidated balance sheet 合併資產負債表   YjMbd?v  
consolidated profit and loss account 合併損益表   a-o hS=W  
consolidation 合併   J^e|"0d  
construction cost 營建成本    Q}`2Y^.  
construction revenue 營建收入   %E=,H?9&>  
contract 合同   Y?q*hS0!H  
control account 統制賬戶   ~S~x@&yR  
copyright 版權   ff2.|20  
corporation 公司   h3vm<R;  
cost 成本   #6#BSZ E  
cost accounting 成本會計   7kew/8-  
cost of labour 勞工成本   7~k ~S>s O  
cost of production 生產成本   -t706(#k  
cost of manufacture 製造成本   gEe W1:AB  
cost of sales 銷貨成本   5>^ W}0s  
cost price 成本價格   2v; 7ohK  
credit 貸方   }][|]/s?42  
credit note 收款通知單   Toa#>Z*+Rb  
creditor 債權人   DdA}A>47  
crossed check 橫線支票   uR[PKLh  
current account 往來活期賬戶   <]SSgQ9/"  
current asset 流動資產   rSFXchD/  
current liability 流動負債   R2Fh^x  
current profit and loss 本期損益   "=0lcbC  
debit 借方   9h{:!  
debt 債務   hghto \G5Y  
debtor 債務人   1Tk\n  
deed 契據   APOU&Wd  
deferred assets 遞延資產   7Q4PjcD  
deferred liabilities 遞延負債   8Nl|\3nl-  
delivery 交貨   I]j/ ab7>  
delivery expense 送貨費   qS`|= 5f  
delivery order 出貨單   pDnFT2  
demand draft 即期匯票  
xWI 0s;k  
demand note 即期票據   @):NNbtA  
demurrage charge 延期費   3[g++B."pC  
deposit 存款   uvc{RP  
deposit slip 存款單   `EW_pwZPA  
depreciation 折舊   )@&?i.  
direct cost 直接成本   -X[8soz  
direct labour 直接人工   n
fPl#]ef*  
director 董事   f4; 8?  
discount 折扣   38.J:?Q  
discount on purchase 進貨折扣   Ydd>A\v\;  
   lDM~Z3(/b