[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。   gxpR#/(E~  
K>6#MI  
acceptance 承兌   1Vt7 [L*  
account 賬戶   $n& alcU  
accountant 會計員   ]p:x,%nm  
accounting 會計   r9'lFj  
accounting system 會計制度   EcrM`E#kaZ  
accounts payable 應付賬款   [jve |-v=  
accounts receivable 應收賬款   f:\jPkf'  
accumulated profits 累積利益   aB"W6[  
adjusting entry ?#123;整記錄   ;$l!mv7  
adjustment ?#123;整   k'}}eu/ q  
administration expense 管理費用   r^-3( 77n  
advances 預付   4%~$A`7  
advertising expense 廣告費   <splLZW3k  
agency 代理   aM5zYj`pW  
agent 代理人   |_8::kir:  
agreement 契約   0[TZ$<v"  
allotments 分配數   vE7L> 7  
allowance 津貼   !OekN,6  
amalgamation 合併   |;ycEB1  
amortization 攤銷   gBUtv|(@>[  
amortized cost 應攤成本   P!'Sx;C^f  
annuities 年金   5WgdgDb@L  
applied cost 已分配成本   N,V%/O{Y  
applied expense 已分配費用   =K .'x  
applied manufacturing expense 己分配製造費用   rc1EJ(c  
apportioned charge 攤派費用   0*YLFqN  
appreciation 漲價   YUJlQ2e(  
article of association 公司章程   {uh]b(}s)  
assessment 課稅   @4
Z>;  
assets 資產   qPuxYU  
attorney fee 律師費   7)S`AQ2:)  
audit 審計   2+ F34  
auditor 審計員   E 9HA8  
average 平均數   OJ\IdUZ  
average cost 平均成本   Ke,UwYG2~G  
bad debt 壞賬   GiJ|5"  
balance 餘額   ~?m';  
balance sheet 資產負債表   db`xlvrCY  
bank account 銀行賬戶   > xkl7D  
bank balance 銀行結存   g*F?  
bank charge 銀行手續費   R8P7JY[h  
bank deposit 銀行存款   |4aV~n[>#  
bank discount 銀行貼現   Gp'rN}i^  
bank draft 銀行匯票   ~Tq `c  
bank loan 銀行借款   |`_qmk[:R  
bank overdraft 銀行透支   YpoO

:  
bankers acceptance 銀行承兌   A#M#JI-Y  
bankruptcy 破產   2MQgTFM9  
bearer 持票人   4]A2Jl E  
beneficiary 受益人   xK9"t;!C&  
bequest 遺產   )a.Y$![  
bill 票據   %&5 !vK  
bill of exchange 匯票   @B %m,Mx  
bill of lading 提單   t%ye:  
bills discounted 貼現票據   Ac'[(  
bills payable 應付票據   W,5A|Q~  
bills receivable 應收票據   /+pbO-rW*  
board of directors 董事會   s$css{(ek  
bonds 債券   z(d@!Cd  
bonus 紅利   (xpj?zlmM  
book value 賬面價值   >(S4h}^
I  
bookkeeper 簿記員   H_m(7@=  
bookkeeping 簿記   sufi
di  
branch office general ledger 支店往來賬戶   '; ,DgR;'  
broker 經紀人   /:d03N\9k  
brought down 接前   eU'DQp*  
brought forward 接上頁   #y%bx<A  
budget 預算   i <&*f}='  
by-product 副產品   L22GOa0  
by-product sales 副產品銷售   *gfx'$  
capital 股本   <DP_`[+C  
capital income 資本收益   Ks.m5R  
capital outlay 資本支出   {j@ S <PD  
capital stock 股本   5n! V^ !  
capital stock certificate 股票   e^Q$Tog<  
carried down 移後   GY,l&.&  
carried forward 移下頁   <h:>:%#k  
cash 現金   LHU^%;L  
cash account 現金賬戶   3
?SofPtc/  
cash in bank 存銀行現金   T{3C3EE?]  
cash on delivery 交貨收款   4V9D P
Bh  
cash on hand 庫存現金   Nl3x BM%  
cash payment 現金支付   h\".Ty Sz  
cash purchase 現購   ,0%P3  
cash sale 現沽   ,o7aIg&_H  
cashier 出?#123;員   4zs1BiMG  
cashiers check 本票   j@1cllJkh  
certificate of deposit 存款單折   aKXaor@0f.  
certificate of indebtedness 借據   &S}%)g%Iv9  
certified check 保付支票   lMz5))Rr  
certified public accountant 會計師   i*B@
#;;F  
charges 費用   ?nJ7lLQA  
charge for remittances 匯水手續費   2*Hw6@Jj  
charter 營業執照   a)=WDRk  
chartered accountant 會計師   |6w.m<p  
chattles 動產   ~L(=-B`Ow  
check 支票   yep`~``_  
che stub 支票存根   3&'ll51t  
closed account 己結清賬戶   gXN#<g,:^  
closing 結算   x4|>HY<p?  
closing entries 結賬紀錄   //cj$}Rn!  
closing stock 期末存貨   p>4$&-  
closing the book 結賬   #mwV66'
H  
columnar journal 多欄日記賬   <6 ^MVaD  
combination 聯合   y%)5r}S^  
commission 佣金   P5/K?I~/So  
commodity 商品   S'M=
P_-7  
common stock 普通股   w='1uV<6  
company 公司   JR {3n*  
compensation 賠償   S
o; ;  
compound interest 複利   Q<W9<&VZe  
consignee 承銷人   >yFEUD:  
consignment 寄銷   d2lOx|jt  
consignor 寄銷人   g*C&Pr3  
consolidated balance sheet 合併資產負債表   tz0@csXV  
consolidated profit and loss account 合併損益表   +shT}$cb1  
consolidation 合併   _h>S7-X  
construction cost 營建成本   dd1m~Gm  
construction revenue 營建收入   vWY}+#  
contract 合同   Su`LBz"  
control account 統制賬戶   CqX2R:#  
copyright 版權   9z7^0Ruw  
corporation 公司   54~`8f  
cost 成本   csE 9N
s  
cost accounting 成本會計   "+3p??h%Rq  
cost of labour 勞工成本   V_f}Y8>e  
cost of production 生產成本   92_F8y*D  
cost of manufacture 製造成本   p'UYHt  
cost of sales 銷貨成本   wP28IB:^  
cost price 成本價格   fy04/_,q  
credit 貸方   YBn"9w\#  
credit note 收款通知單   bK;I:JK3  
creditor 債權人   la#f,C3_  
crossed check 橫線支票   cmgI,n-o?  
current account 往來活期賬戶   3
qOq:ZkQ  
current asset 流動資產   pOP`n3m0  
current liability 流動負債   Q4e*Z9YJ  
current profit and loss 本期損益   MMCac6;Aea  
debit 借方   .,zrr&Po  
debt 債務   T|^rFaA  
debtor 債務人   }[ LME Z  
deed 契據   :e>y= s>  
deferred assets 遞延資產   usEdp  
deferred liabilities 遞延負債   'Lu7cb^  
delivery 交貨   =ic"K6mhq  
delivery expense 送貨費   j<H`<S  
delivery order 出貨單   nIdB,  
demand draft 即期匯票   i? 5jl&30  
demand note 即期票據   taOD,}c|$  
demurrage charge 延期費   G)5w_^&%  
deposit 存款   pQ%~u3  
deposit slip 存款單   JU+Uzp   
depreciation 折舊   e! V`cg0  
direct cost 直接成本   `tA~"J$32l  
direct labour 直接人工   ucP }( $  
director 董事   I>ks H  
discount 折扣   ^FNvVbK|`  
discount on purchase 進貨折扣   \GYh"5  
   N,U<.{T=A