[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。   U s.k,  
F5y&"Y_  
acceptance 承兌   ME66B
Wg{  
account 賬戶   $*:g~#bh  
accountant 會計員   X}wo$
t  
accounting 會計   M.HMnN#  
accounting system 會計制度   ^zW=s$\Fo  
accounts payable 應付賬款   #-o 'g!  
accounts receivable 應收賬款   Q_Wg4 n5  
accumulated profits 累積利益  
pekNBq Wm  
adjusting entry ?#123;整記錄   -Iis/X w:  
adjustment ?#123;整   F'-XAI <3  
administration expense 管理費用   tXuf!  
advances 預付   <I#M^}`  
advertising expense 廣告費   k?rJGc G  
agency 代理   Q/q>mN"#1  
agent 代理人   +i#s |kKs\  
agreement 契約   ia (&$a8X  
allotments 分配數   4bcd=a;  
allowance 津貼   Dr76+9'i  
amalgamation 合併   ^wD`sj<Qg  
amortization 攤銷   M!D6i5k,
 
amortized cost 應攤成本   :G#+5 }  
annuities 年金   kZ PL$\/A  
applied cost 已分配成本   sm
;kg=  
applied expense 已分配費用   lwz\"8  
applied manufacturing expense 己分配製造費用   ,"F
0#5  
apportioned charge 攤派費用   %E"v@  
appreciation 漲價   "%b Gwv  
article of association 公司章程   O~v~s 'c&  
assessment 課稅   <k0/O  
assets 資產   uQ&> Wk  
attorney fee 律師費   Wffz&pR8  
audit 審計   !
? ?g:2  
auditor 審計員   7#c4.9b?  
average 平均數   jSSEfy>^  
average cost 平均成本   ^KnK \  
bad debt 壞賬   d"n"A?nXh  
balance 餘額   ~ivOSr7s}  
balance sheet 資產負債表   a6Joa&`dv  
bank account 銀行賬戶   1Vx5tOq  
bank balance 銀行結存   [[pt~=0  
bank charge 銀行手續費   c%bzrYQvA;  
bank deposit 銀行存款   `/?'^A%Ik  
bank discount 銀行貼現   r6R@"1/  
bank draft 銀行匯票   pp@B]We  
bank loan 銀行借款   yn"4qC#Z  
bank overdraft 銀行透支   ?20R\ ]U  
bankers acceptance 銀行承兌   hu1ZckIw?  
bankruptcy 破產   Pjn{3/*wi  
bearer 持票人   nt+OaXe5D  
beneficiary 受益人   ^}{x).  
bequest 遺產   ~@)s)K  
bill 票據   o(H.1ESk  
bill of exchange 匯票   5KDCmw  
bill of lading 提單   4 R(m$!E!  
bills discounted 貼現票據   Dx`-h#  
bills payable 應付票據   Nd+1r|e'  
bills receivable 應收票據   s2GF*{  
board of directors 董事會   Q
Q_7Q^  
bonds 債券   JT!9LNh;R`  
bonus 紅利   x}nBUq:  
book value 賬面價值   TVx `&C+  
bookkeeper 簿記員   Ibu9AwPm  
bookkeeping 簿記   {ya
.  
branch office general ledger 支店往來賬戶   fm`
V2'Rm  
broker 經紀人   qTN%9!0@9  
brought down 接前   !_ QT{H  
brought forward 接上頁   0?(uqjD:  
budget 預算   <9piKtb|L  
by-product 副產品   lixM0  
by-product sales 副產品銷售   zA8@'`Id  
capital 股本   ,[t?$Cy;  
capital income 資本收益   $B_%MfI  
capital outlay 資本支出   1^2Q`~,g  
capital stock 股本   L
t=32SvTn  
capital stock certificate 股票   $A-X3d;'\/  
carried down 移後   `}KxzD  
carried forward 移下頁   *U]&a^N  
cash 現金   
O,|
NOz  
cash account 現金賬戶   \wk;Bo  
cash in bank 存銀行現金   S2;^  
cash on delivery 交貨收款   ,ofE*Wt  
cash on hand 庫存現金   <+-n lK4  
cash payment 現金支付   U1X"UN)  
cash purchase 現購   Kx&"9g$  
cash sale 現沽   Um6}h@>  
cashier 出?#123;員   zfv@<'  
cashiers check 本票   "C
\yM{JZ  
certificate of deposit 存款單折   RJzIzv99m  
certificate of indebtedness 借據   VQ|{Q}  
certified check 保付支票   H$C*&p  
certified public accountant 會計師   q(:L8nKT]  
charges 費用   GT)7VFrL  
charge for remittances 匯水手續費   }O>1ta
uI  
charter 營業執照   t@9-LYbL  
chartered accountant 會計師   (lV
My\  
chattles 動產   =CRptk6tS  
check 支票   Wm`*IBWA  
che stub 支票存根   ^@O7d1&y  
closed account 己結清賬戶   D|*w6p("z  
closing 結算   8K-P]]  
closing entries 結賬紀錄   ?z#*eoPr  
closing stock 期末存貨   "q+Z*  
closing the book 結賬   qbfX(`nS  
columnar journal 多欄日記賬  
aG^E^^Y  
combination 聯合   c/A?-9  
commission 佣金   3&7? eO7*  
commodity 商品   JJ ?'<)EF  
common stock 普通股   t_w\k_ T  
company 公司   2O Ur">_  
compensation 賠償   Yq6 @R|u  
compound interest 複利   | U"fhG=g  
consignee 承銷人   q
b=2J5su  
consignment 寄銷   (,#m  +  
consignor 寄銷人   ,++HiYOG}e  
consolidated balance sheet 合併資產負債表    gmbRH5k  
consolidated profit and loss account 合併損益表   5l1R")0`t_  
consolidation 合併   aH?Ygzw  
construction cost 營建成本   *>:phs~r{  
construction revenue 營建收入   U\H[.qY-  
contract 合同   eG!ma`v  
control account 統制賬戶   ocW~ I3  
copyright 版權   W j^@Zq#  
corporation 公司   ,o%by5j"^N  
cost 成本   ||QK)$"  
cost accounting 成本會計   XZARy:+bc  
cost of labour 勞工成本   {%u^O/M  
cost of production 生產成本   ~LpkA`Hn!  
cost of manufacture 製造成本   zHZfp_I  
cost of sales 銷貨成本   d=qVIpZ  
cost price 成本價格   'LPyh ;!f  
credit 貸方   uK$ Xqo%L  
credit note 收款通知單   MWA,3I\.  
creditor 債權人   %K|f,w=m  
crossed check 橫線支票   ZAn @NA=  
current account 往來活期賬戶   {c9 fv H  
current asset 流動資產   y!P!Fif'  
current liability 流動負債   h>D;QY  
current profit and loss 本期損益   'hU5]}=  
debit 借方   ZBpcC 0 z  
debt 債務   :cWU,
V  
debtor 債務人   5uQ+'*xN%  
deed 契據   AF"
7 _  
deferred assets 遞延資產   Y?J/KW
3  
deferred liabilities 遞延負債   $Bz};@   
delivery 交貨   l1k&@1"  
delivery expense 送貨費   xH:L6K/c  
delivery order 出貨單   yjL+1_"B  
demand draft 即期匯票   w=;>  
demand note 即期票據   ]b%U9hmL^f  
demurrage charge 延期費   %6uZb sa  
deposit 存款   z~ vcwiYAP  
deposit slip 存款單   HP]5"ziA  
depreciation 折舊   igA?E56?  
direct cost 直接成本   8bdO-LJ9  
direct labour 直接人工   Jk>vn+q8P^  
director 董事   U[x$QG6m!  
discount 折扣   .cJoNl'q  
discount on purchase 進貨折扣   UMRF
TwY  
   /i>n1>~yn