[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。   xS~yH[k  
y'_V/w s  
acceptance 承兌   Q.9Ph ~  
account 賬戶   +e0dV_T_>  
accountant 會計員   //X e*0  
accounting 會計   7~kpRa@\P  
accounting system 會計制度   I|F~HUzA"  
accounts payable 應付賬款   `rz`3:ZH  
accounts receivable 應收賬款   3{Ek-{9  
accumulated profits 累積利益   hsHVX[<5`  
adjusting entry ?#123;整記錄   us\%BxxI9  
adjustment ?#123;整   vLnq%@x  
administration expense 管理費用   Y( 1L>4  
advances 預付   Et}C`vZ+Ve  
advertising expense 廣告費   {+C%D'  
agency 代理   .7pGx*WH^Y  
agent 代理人   SRt$4EL21  
agreement 契約   }\`(m\2xo  
allotments 分配數   2vqmsl?  
allowance 津貼   [+;FV!M6  
amalgamation 合併   +}c|O+6g  
amortization 攤銷   Gut J_2f^9  
amortized cost 應攤成本   I~p8#<4#b  
annuities 年金   6(N.T+;]  
applied cost 已分配成本   r/CEYEJ&X  
applied expense 已分配費用   8zQ_xE  
applied manufacturing expense 己分配製造費用   'a;ini  
apportioned charge 攤派費用   "pSH!0Ap\  
appreciation 漲價   <qbZG}u  
article of association 公司章程   c&7Do}  
assessment 課稅   ="3a%\  
assets 資產   !j!Z%]7  
attorney fee 律師費   6keP'
:bt  
audit 審計   , @%C8Z  
auditor 審計員   /h?<MI\7V  
average 平均數   pu/m8  
average cost 平均成本   `e'G.@  
bad debt 壞賬   hmK8jl<6  
balance 餘額   \LIy:$`8  
balance sheet 資產負債表   a. h?4+^bN  
bank account 銀行賬戶   0Jm]f/iZ  
bank balance 銀行結存   LPEjRG,  
bank charge 銀行手續費   8- dRdQu ]  
bank deposit 銀行存款   X'V+^u@W  
bank discount 銀行貼現   O"
%Hprx  
bank draft 銀行匯票   +(;8@"u  
bank loan 銀行借款   KY4d +~2  
bank overdraft 銀行透支   \We"
?1^  
bankers acceptance 銀行承兌   8ivRp<9  
bankruptcy 破產   H|PrsGW  
bearer 持票人   d^KBIz8$5l  
beneficiary 受益人   wzD\8_;6N  
bequest 遺產   IXGW2z;  
bill 票據   !"g=&Uy&  
bill of exchange 匯票   t{_!Z(Rt5)  
bill of lading 提單   wXc,FD$  
bills discounted 貼現票據   xK$}QZ)  
bills payable 應付票據   kx|me~I  
bills receivable 應收票據   yB-.sGu  
board of directors 董事會   HzP.aw4  
bonds 債券   Z:I*y7V-  
bonus 紅利   s{yJ:WncI  
book value 賬面價值   h6g=$8E  
bookkeeper 簿記員   !+m@AQ:,  
bookkeeping 簿記   .D+RLO z  
branch office general ledger 支店往來賬戶   fph-v-cl  
broker 經紀人   0(wf{5  
brought down 接前   8ou e-:/a  
brought forward 接上頁   `Jn,IDq  
budget 預算   fucUwf\_  
by-product 副產品   O[; +i   
by-product sales 副產品銷售   O x{Q.l  
capital 股本   Oc7 >S.1  
capital income 資本收益   Xa4GqV9M/-  
capital outlay 資本支出   W&<g} N+  
capital stock 股本   h]qT1(I  
capital stock certificate 股票   T}UT7 W|  
carried down 移後   / >%L[RJ4  
carried forward 移下頁   5!<o-{J[(=  
cash 現金   >Cvjs  
cash account 現金賬戶   d{W}p~UbH  
cash in bank 存銀行現金   DYX-5~;!  
cash on delivery 交貨收款   e[s5N:IUd3  
cash on hand 庫存現金   >&BrCu[u  
cash payment 現金支付   8G Y.){d!l  
cash purchase 現購   Ru:n~77{  
cash sale 現沽   ,NDh@VYe  
cashier 出?#123;員    KZ]r8  
cashiers check 本票   moCK-:  
certificate of deposit 存款單折   sN-oEqS  
certificate of indebtedness 借據   Z)NrhJC  
certified check 保付支票   9J?W '8s5  
certified public accountant 會計師   :ztyxJv1  
charges 費用   pL~=Z?(B  
charge for remittances 匯水手續費   U M@naU  
charter 營業執照   0Su_#".-*  
chartered accountant 會計師   JfkTw~'R  
chattles 動產   =:4?>2)  
check 支票   2sUbiDe-  
che stub 支票存根   h77IWo6%  
closed account 己結清賬戶   WJAYM2 6\  
closing 結算   eO'xkm  
closing entries 結賬紀錄   d]MGN^%o  
closing stock 期末存貨   lDC}HC  
closing the book 結賬   3x![8 x  
columnar journal 多欄日記賬   2\5cjdy  
combination 聯合   B3Mx,uXT\  
commission 佣金   Bq *[c=(2  
commodity 商品   ^1.7Juvb  
common stock 普通股   7gm:ZS   
company 公司   >{QdMn  
compensation 賠償   H-Pq!9[DB  
compound interest 複利   ^T{8uJ'kn  
consignee 承銷人   SBX|Bcyk*  
consignment 寄銷   ` VwN!B:  
consignor 寄銷人   U%q:^S%#eG  
consolidated balance sheet 合併資產負債表   FRgLlp8x  
consolidated profit and loss account 合併損益表   R>*g\}9Zh3  
consolidation 合併   FO Sbe]  
construction cost 營建成本   FZpsL-yx^N  
construction revenue 營建收入   {|XQO'Wg  
contract 合同   P% Q@9kO>  
control account 統制賬戶   8[M* x3  
copyright 版權   Ra0=q4vdk  
corporation 公司   8[~~gYl  
cost 成本   O^0"  
cost accounting 成本會計   2A>C+Y[7\  
cost of labour 勞工成本   -AC`q/bCD  
cost of production 生產成本   /1[gn8V691  
cost of manufacture 製造成本   8)Zk24:])_  
cost of sales 銷貨成本   SW#BZ
3L  
cost price 成本價格   \ 6:>
{0\  
credit 貸方   F@1d%c  
credit note 收款通知單   {y b D  
creditor 債權人   Pcdf$a"`  
crossed check 橫線支票   gQ>2!Qc a-  
current account 往來活期賬戶   HlPG3LD!  
current asset 流動資產   "5}%"-#  
current liability 流動負債   ]~8v^A7u  
current profit and loss 本期損益   &n|*uLn  
debit 借方   [sj VRW-  
debt 債務   88g47>{X  
debtor 債務人   Yx ),6C3  
deed 契據   87<9V.s2  
deferred assets 遞延資產   5oJ Dux }  
deferred liabilities 遞延負債   O3Uh+gKQ  
delivery 交貨   qg4fR'
i  
delivery expense 送貨費   On &L#pf  
delivery order 出貨單   qm'b'!gq~  
demand draft 即期匯票   .T$D^?G!D  
demand note 即期票據   AK*N  
demurrage charge 延期費   ik5|,#}m&  
deposit 存款   #Qd'+M  
deposit slip 存款單   PrSkHxm  
depreciation 折舊   2tf6GX:  
direct cost 直接成本   KDD@%E  
direct labour 直接人工   e\9g->D
Us  
director 董事   ax_YKJ5#P  
discount 折扣   ]'k[u  
discount on purchase 進貨折扣   XsUUJuCG  
   9tk" :ld