[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。   K=x>%6W7b  
r7w1~z  
acceptance 承兌   #rSm;'%,  
account 賬戶   *
^R?*vNs  
accountant 會計員   p!5oz2RK  
accounting 會計   A:$Qt%c  
accounting system 會計制度   .&O}/B  
accounts payable 應付賬款   d?dZ=]~C  
accounts receivable 應收賬款   M0[7>N_  
accumulated profits 累積利益   ~#/NpKHT@A  
adjusting entry ?#123;整記錄   @~pIyy\_  
adjustment ?#123;整   vR$[#`X  
administration expense 管理費用   SV%;w>  
advances 預付   k}T#-Gb
 
advertising expense 廣告費   e>`+Vk^Jc  
agency 代理   -#Xo^-&  
agent 代理人   P]]re,&R  
agreement 契約   ;&B;RUUnTO  
allotments 分配數    GSzb  
allowance 津貼   px6[1'|g  
amalgamation 合併   R5M/Ho 4
 
amortization 攤銷   KQ0Zy  
amortized cost 應攤成本   ~,[<R  
annuities 年金   f9FJ:?  
applied cost 已分配成本   G9'Wo.$ t  
applied expense 已分配費用  
 \.c   
applied manufacturing expense 己分配製造費用   =7{n 2  
apportioned charge 攤派費用   ?.1yNO* s  
appreciation 漲價   eUP.:(E  
article of association 公司章程   o6LeC*  
assessment 課稅   UIS\t^pJD  
assets 資產   .Cq'D.  
attorney fee 律師費   R42+^'af  
audit 審計   lYz{#UX}  
auditor 審計員   [(Z{5gK  
average 平均數   ;vM&se63  
average cost 平均成本   e}%~S9\UL5  
bad debt 壞賬   M7U:UV)  
balance 餘額   Ph@hk0dgr/  
balance sheet 資產負債表   9FB k|g"U)  
bank account 銀行賬戶   TmI~P+5w  
bank balance 銀行結存   NDsF<2A4  
bank charge 銀行手續費   ;+:C  
bank deposit 銀行存款   sfb)iH|sW  
bank discount 銀行貼現   h-)tWJ c  
bank draft 銀行匯票   WI@l2`X  
bank loan 銀行借款   v|DgRPY  
bank overdraft 銀行透支   -U&k%X   
bankers acceptance 銀行承兌   pC=kvve  
bankruptcy 破產   05o +VF;z  
bearer 持票人   %x(||cq  
beneficiary 受益人   dMn0nc+  
bequest 遺產   < cNJrer  
bill 票據   | ]#PF*  
bill of exchange 匯票   ScN'|Ia.-  
bill of lading 提單   pBo=omQV  
bills discounted 貼現票據   ,x(?7ZW>  
bills payable 應付票據   |HT5G=dw
 
bills receivable 應收票據   Cp!bsasj  
board of directors 董事會   V)|]w[(Y  
bonds 債券   pZeJ$3@vk  
bonus 紅利   {tE9m@[AF  
book value 賬面價值   <L!9 as]w  
bookkeeper 簿記員   P*=M?:Jb,  
bookkeeping 簿記   T#M_2qJ1=  
branch office general ledger 支店往來賬戶   }:QQ{h_  
broker 經紀人   3MqyHOOv  
brought down 接前   Y)V)g9  
brought forward 接上頁   +!"GYPUXy  
budget 預算   $,I%g<  
by-product 副產品   utSW>  
by-product sales 副產品銷售   ,> %=,x
 
capital 股本   c&>S  
capital income 資本收益   f2*e&+LjTP  
capital outlay 資本支出   0j\} @  
capital stock 股本   $U*b;'o  
capital stock certificate 股票   Sbzx7 *X  
carried down 移後   V -X*e  
carried forward 移下頁   Ms>CO7Nvy  
cash 現金   7+'&(^c  
cash account 現金賬戶   q8m[ S4Q]g  
cash in bank 存銀行現金   :{8,O-  
cash on delivery 交貨收款   w20)~&LE-  
cash on hand 庫存現金   h#:_GNu
F  
cash payment 現金支付   xLN$!9t  
cash purchase 現購   oy[>`qyz  
cash sale 現沽   f;{K+\T  
cashier 出?#123;員   |K.J@zW  
cashiers check 本票   uW 7Yem&  
certificate of deposit 存款單折   x->H~/  
certificate of indebtedness 借據   /#Fz K  
certified check 保付支票   $j(laD#AR  
certified public accountant 會計師   A>9IE(C_  
charges 費用   ?1afW)`a.v  
charge for remittances 匯水手續費   td!Y
wN*  
charter 營業執照   }uFV\1  
chartered accountant 會計師   c3aBPig\D  
chattles 動產   I+GP`=\  
check 支票   dy"7Wl]hi7  
che stub 支票存根   RKb{QAK!v  
closed account 己結清賬戶   xoe/I[P]U  
closing 結算   '.gLqm}%  
closing entries 結賬紀錄   ]H-5   
closing stock 期末存貨   >1*Dg?/=S  
closing the book 結賬   *L{^em#b  
columnar journal 多欄日記賬   p3Z[-2I  
combination 聯合   k*
u4N  
commission 佣金   GeFu_7u!|  
commodity 商品   $?*XPzZ  
common stock 普通股   N"[r_!  
company 公司   E0t%]?1  
compensation 賠償   P;bOtT --  
compound interest 複利   yc7"tptfF  
consignee 承銷人   @v~<E?Un  
consignment 寄銷   {>h,@  
consignor 寄銷人   :"Gd;~p.  
consolidated balance sheet 合併資產負債表   F9J9zs*,  
consolidated profit and loss account 合併損益表   os[i  
consolidation 合併   fn3D
oD+I  
construction cost 營建成本   JWsOze8#  
construction revenue 營建收入   70F(`;  
contract 合同   (nnIRN<}$  
control account 統制賬戶   /St d6B*  
copyright 版權   1 ~s$<  
corporation 公司   LZ4Z]!V  
cost 成本   LL%s$>c65A  
cost accounting 成本會計   0RF<:9@x2  
cost of labour 勞工成本   :F.eyA|#@G  
cost of production 生產成本   ?WBA:?=$58  
cost of manufacture 製造成本   z^Y4:^L~I  
cost of sales 銷貨成本   i Qa=4'9;  
cost price 成本價格   .2f0e[J  
credit 貸方   4c,{Js  
credit note 收款通知單   ;\54(x}|K  
creditor 債權人   S{S.H?{F  
crossed check 橫線支票   #gSIa6z1W  
current account 往來活期賬戶   -~TgA*_5]  
current asset 流動資產   OV`#/QL  
current liability 流動負債   |IZ
FWZd  
current profit and loss 本期損益   rrrn8b6  
debit 借方   AiUK#I  
debt 債務   mNQ*YCq.  
debtor 債務人   js[H $  
deed 契據   +i(;@
% kv  
deferred assets 遞延資產   D.,~I^W  
deferred liabilities 遞延負債   xG8z4Yu   
delivery 交貨   yIf>8ed]#  
delivery expense 送貨費   ;@/vKA3l.  
delivery order 出貨單   qlg?'l$03)  
demand draft 即期匯票   G|LcTV  
demand note 即期票據   \w=*:Z  
demurrage charge 延期費   AkX8v66:  
deposit 存款   (;2]`D [x  
deposit slip 存款單   0#!Z1:Y  
depreciation 折舊   yL"pzD`[H  
direct cost 直接成本   G]E-2 _t7  
direct labour 直接人工   nD!5I@D  
director 董事   $@eFSA5k,7  
discount 折扣   9._Osbp3P  
discount on purchase 進貨折扣   lQt* LWd[  
   ;hkzL_' E)