[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。   Mvue>)g~>  
 VM:|I~gJ  
acceptance 承兌   kMK0|+  
account 賬戶   *`|xa@1v`  
accountant 會計員   sa&`CEa  
accounting 會計   WF-jy7+  
accounting system 會計制度   _si5z  
accounts payable 應付賬款   -)B_o#2=2  
accounts receivable 應收賬款   K,JK9)T  
accumulated profits 累積利益   \gkhSL
q  
adjusting entry ?#123;整記錄   zfE8=d8U  
adjustment ?#123;整   _G-y{D_S&  
administration expense 管理費用   w3"L5;oH  
advances 預付   (X Oz0.W  
advertising expense 廣告費   P[-do  
agency 代理   -
ycdg'v  
agent 代理人   G&Dl($  
agreement 契約   f>$RR_  
allotments 分配數   122s7A  
allowance 津貼   AD^I1]2f  
amalgamation 合併   rjiHP;-t1  
amortization 攤銷   }IZw6KiN  
amortized cost 應攤成本   VH~YwO!x  
annuities 年金   7)Vbp--b#  
applied cost 已分配成本   <ShA_+Nd  
applied expense 已分配費用   ;9WU
t,R  
applied manufacturing expense 己分配製造費用   0MroHFh9`  
apportioned charge 攤派費用   :fwtPvLo  
appreciation 漲價   xpO;V}M|  
article of association 公司章程   .4U*.Rf  
assessment 課稅   M2w'cdHk  
assets 資產   :b(W&iBWhI  
attorney fee 律師費   AoOA.t6RVo  
audit 審計   qB,0(I1-!  
auditor 審計員   ^9Cu?!xu0  
average 平均數   L'S,=NYXY  
average cost 平均成本   ZZZ9C#hK^9  
bad debt 壞賬   ,OubK
cNg  
balance 餘額   a*LfT<hmU3  
balance sheet 資產負債表   T@i* F M  
bank account 銀行賬戶   Eyjsbj8  
bank balance 銀行結存   dr} PjwW%  
bank charge 銀行手續費   8 /t';  
bank deposit 銀行存款   __Ksn^I  
bank discount 銀行貼現   TEY~E*=}$  
bank draft 銀行匯票   'sH_^{V2  
bank loan 銀行借款   &mmaoWR  
bank overdraft 銀行透支   ~CkOiWC0  
bankers acceptance 銀行承兌   Jy%?"wn  
bankruptcy 破產   ]uypi#[  
bearer 持票人   pc0{  
beneficiary 受益人   d6'G 7'9  
bequest 遺產    <=&$+3r  
bill 票據   w(aHB8T  
bill of exchange 匯票   S} OO)  
bill of lading 提單   0"%dPKi  
bills discounted 貼現票據   <{bxOr+  
bills payable 應付票據   b^C27s  
bills receivable 應收票據   Tn1V+)  
board of directors 董事會   ltDohm?  
bonds 債券   z8awND  
bonus 紅利   YfB)TK\W9/  
book value 賬面價值   B+U:=591  
bookkeeper 簿記員   hEu_mw#  
bookkeeping 簿記   +Tu?PuT7k  
branch office general ledger 支店往來賬戶   -u'"l(n)~  
broker 經紀人   oo2d,  
brought down 接前   ls:oC},p*  
brought forward 接上頁   ^ex\S8j  
budget 預算   |r Aot2  
by-product 副產品   4jC)"tch  
by-product sales 副產品銷售   Z;81"
  
capital 股本   +sjzT[ Dn  
capital income 資本收益   A2:}bb~H  
capital outlay 資本支出   ~Ay)kv;  
capital stock 股本   F[Mwd &P@  
capital stock certificate 股票   CAC4A
  
carried down 移後   rf%lhBv  
carried forward 移下頁   ;[R6rV He{  
cash 現金   8I
/3T  
cash account 現金賬戶   lMGO4U[z  
cash in bank 存銀行現金   aMhVO(+FW  
cash on delivery 交貨收款   *$-X&.h[  
cash on hand 庫存現金   dGBjV #bNT  
cash payment 現金支付   *YeQCt-l  
cash purchase 現購   aF^NYe  
cash sale 現沽    XyE$0i~t  
cashier 出?#123;員   pN5kcvQ  
cashiers check 本票   -i2rcH  
certificate of deposit 存款單折   w=WF$)ZU  
certificate of indebtedness 借據   Uc {m##!  
certified check 保付支票   ^wd@mWxx  
certified public accountant 會計師   O;<wDh)Yt  
charges 費用   zG6l8%q'UE  
charge for remittances 匯水手續費   e!jy6t  
charter 營業執照   N~8H\   
chartered accountant 會計師   'Y)aGH(  
chattles 動產   8(\}\4
G_  
check 支票   U_5`  
che stub 支票存根   <z,)4z++  
closed account 己結清賬戶   j@z IJ  
closing 結算   K$h\<_V  
closing entries 結賬紀錄  
. &j
+&  
closing stock 期末存貨   z eT`kZ  
closing the book 結賬   J@I>m N1\  
columnar journal 多欄日記賬   [A84R04_%  
combination 聯合   0<\|D^m=&h  
commission 佣金   W^L^7  
commodity 商品   ?yef?JI$p  
common stock 普通股   l5Bm.H_  
company 公司   -[-oz0`Sl{  
compensation 賠償   YJ6
~P   
compound interest 複利   js81@WX!c  
consignee 承銷人   apk,\L@sZ  
consignment 寄銷   WDIin6u-  
consignor 寄銷人   B-C$>H^  
consolidated balance sheet 合併資產負債表   -|m3=#  
consolidated profit and loss account 合併損益表   (O0Ry2uk  
consolidation 合併    80@\e  
construction cost 營建成本   J#Hh4Kc  
construction revenue 營建收入   (46'#E z[F  
contract 合同   ?^%[*OCCC!  
control account 統制賬戶   Yn~fnI{  
copyright 版權   r/!,((Z\  
corporation 公司   '2 r  
cost 成本   dRJ ](Gw  
cost accounting 成本會計   XMI*obS'z  
cost of labour 勞工成本   3s!6rT_=)d  
cost of production 生產成本   G)?*BH  
cost of manufacture 製造成本   5Z!$?J4Rl  
cost of sales 銷貨成本   8{G!OBxc\.  
cost price 成本價格   1z6aMd6.  
credit 貸方   larv6ncV  
credit note 收款通知單   ISpV={$Zd  
creditor 債權人   h(/? 81:  
crossed check 橫線支票   OOSf<I*>  
current account 往來活期賬戶   -iDs:J4Iq  
current asset 流動資產   M?h{'$T  
current liability 流動負債   '\#q7YjaL  
current profit and loss 本期損益   03fOm  
debit 借方   _h-agn4[i  
debt 債務   :.+w'SEn4M  
debtor 債務人   eVfD&&@  
deed 契據   ydzsJ+dx  
deferred assets 遞延資產   ]jhi"BM  
deferred liabilities 遞延負債   uBbQJvL  
delivery 交貨   @n)?=[p  
delivery expense 送貨費   Ep;uz5 ^8  
delivery order 出貨單   71nZi`AR  
demand draft 即期匯票   vMp=\U-~^  
demand note 即期票據   U7x  
demurrage charge 延期費   9!n:hhJM  
deposit 存款   oWY3dc  
deposit slip 存款單   0vqH-)}  
depreciation 折舊   u;q Q/Ftb  
direct cost 直接成本   L>14=Pr^(  
direct labour 直接人工   %"H:
z  
director 董事   %HG+|)b  
discount 折扣   fS4foMI63)  
discount on purchase 進貨折扣   XS&Pc  
   n{4iW_/D