[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。   79'N/:.  
Hegj_FQ  
acceptance 承兌   ^p\n/#B  
account 賬戶   f kdJgK  
accountant 會計員   k]A$?C0Q<%  
accounting 會計   p;2NO&  
accounting system 會計制度   Reg%ah|$/=  
accounts payable 應付賬款   %i.;~>  
accounts receivable 應收賬款   P"+K'B7K3  
accumulated profits 累積利益   Qu|<1CrZj]  
adjusting entry ?#123;整記錄   c 9zMI  
adjustment ?#123;整   0VI[6t@  
administration expense 管理費用   O-<nLB!Wf  
advances 預付   {'f=*vMI  
advertising expense 廣告費   FWpb5jc)3  
agency 代理   82=>I*0Q  
agent 代理人   lXrAsm $  
agreement 契約   mS-{AK  
allotments 分配數   j"P}W
n  
allowance 津貼   p=f8A71  
amalgamation 合併   t^<ki?*  
amortization 攤銷   Q$^Kf]pD  
amortized cost 應攤成本   xJE26i  
annuities 年金   9,AHC2kn%  
applied cost 已分配成本   3*<~;Z' z4  
applied expense 已分配費用   Hl*/s  
applied manufacturing expense 己分配製造費用   _R|8_#yM  
apportioned charge 攤派費用   o~p%ODH  
appreciation 漲價   ! d" i  
article of association 公司章程   qM mhmH)Gp  
assessment 課稅   ZfWF2%]<  
assets 資產   rp,PhS  
attorney fee 律師費   @ u2P&|:{  
audit 審計   ?h|w7/9  
auditor 審計員   XZ1<sm8t."  
average 平均數   $3:O}X>  
average cost 平均成本   Xx=c'j<  
bad debt 壞賬   Bpl(s +  
balance 餘額   4.i< `'  
balance sheet 資產負債表   /Es&~Fn  
bank account 銀行賬戶   ch:0qgJ  
bank balance 銀行結存   dW2Lvnh!>/  
bank charge 銀行手續費   'wP\VCL2>  
bank deposit 銀行存款   :~dI2e\:  
bank discount 銀行貼現   )\Ay4d  
bank draft 銀行匯票   p |xMXoa`  
bank loan 銀行借款   R"k}wRnxY  
bank overdraft 銀行透支   RS1c+]rr  
bankers acceptance 銀行承兌   '/H+  
bankruptcy 破產   d"hW45L  
bearer 持票人   !TdbD56  
beneficiary 受益人   i slg5  
bequest 遺產   IAa}F!6Q1  
bill 票據   p7d[)* L>C  
bill of exchange 匯票   (cEjC`]  
bill of lading 提單   T@,tlIM  
bills discounted 貼現票據   8X2
NEVH]  
bills payable 應付票據   DAtZp%
 
bills receivable 應收票據    C%\.  
board of directors 董事會   x9B{|+tIoc  
bonds 債券   9Fv VM9  
bonus 紅利   B&k"B?9m
L  
book value 賬面價值   8 ,<F102(  
bookkeeper 簿記員   ()I';o  
bookkeeping 簿記   A +J&(7N  
branch office general ledger 支店往來賬戶   0]^ke:(#  
broker 經紀人   | ?])]F  
brought down 接前   .q7|z3@,  
brought forward 接上頁   d~-Cr-s4  
budget 預算   ,"Nfo`7  
by-product 副產品   5 U{}A\q  
by-product sales 副產品銷售   #:n:3]t  
capital 股本   MehMhH Y  
capital income 資本收益   Qt+;b  
capital outlay 資本支出   LU7d\Ch  
capital stock 股本   h1'j1uI  
capital stock certificate 股票   QCvz|)  
carried down 移後   tE]0 #B)D<  
carried forward 移下頁   @z!|HLD+  
cash 現金   %Vp'^,&S  
cash account 現金賬戶   g1TMyIUt[  
cash in bank 存銀行現金   b/eJE L  
cash on delivery 交貨收款   ndU<,{r  
cash on hand 庫存現金   {"x8q  
cash payment 現金支付   CHPu$eu  
cash purchase 現購   @3F4Lg6H|  
cash sale 現沽   6+hx64 =  
cashier 出?#123;員   ui\yY3?  
cashiers check 本票   {BA1C (  
certificate of deposit 存款單折   ev_4!+ko  
certificate of indebtedness 借據   bdUe,2Yin  
certified check 保付支票   wZ_k]{J  
certified public accountant 會計師   3RyB 0 n  
charges 費用    aX'R&R  
charge for remittances 匯水手續費   LyB &u()  
charter 營業執照   7"c^$fj  
chartered accountant 會計師   [aF^D;o  
chattles 動產   ogrh"  
check 支票   `X06JTqf:  
che stub 支票存根   mrgi
eb%  
closed account 己結清賬戶   '4""Gz  
closing 結算   `Z3p( G  
closing entries 結賬紀錄   gISG<!+X^  
closing stock 期末存貨   Qg\{d)X[N  
closing the book 結賬   muc>4!Q  
columnar journal 多欄日記賬   Pl}>  
combination 聯合   !\ckUMZ\  
commission 佣金   */ ~_3  
commodity 商品   XDWR]  
common stock 普通股   @6N$!Q?  
company 公司   K~ 6[zJ4  
compensation 賠償   d 18>0R  
compound interest 複利   l,pI~A`w_  
consignee 承銷人   mjwh40x.o  
consignment 寄銷   6/Pw'4H9$  
consignor 寄銷人   "?<$>\@; q  
consolidated balance sheet 合併資產負債表   <oc"!c;T  
consolidated profit and loss account 合併損益表   ,'E+f%  
consolidation 合併   =/J{>S>(i  
construction cost 營建成本   (")IU{>c6  
construction revenue 營建收入   >*hY1@N1  
contract 合同   t3dvHU&Z:  
control account 統制賬戶   1+f>t
v  
copyright 版權   E9]/sFA-]  
corporation 公司   ?Z]5 [  
cost 成本    9z9EK'g  
cost accounting 成本會計   dZ1/w 0<M2  
cost of labour 勞工成本   8hK\Ya:mP  
cost of production 生產成本   ?'@tx4#v\2  
cost of manufacture 製造成本   m|}};8  
cost of sales 銷貨成本   |V 3AA   
cost price 成本價格   w*E0f?s  
credit 貸方   xTy[X"sJ  
credit note 收款通知單   Vl0 J!JK_  
creditor 債權人   _wC4n }J  
crossed check 橫線支票   Oc|`<^m  
current account 往來活期賬戶   *Z+8L*k97  
current asset 流動資產   <d$L}uQ
wg  
current liability 流動負債   01 vEt  
current profit and loss 本期損益   \ nIz5J}3  
debit 借方   zj?^,\{A  
debt 債務   wcdD i[E>i  
debtor 債務人   4!%TY4bJ  
deed 契據   o IUjd  
deferred assets 遞延資產   5L'b F2SI  
deferred liabilities 遞延負債   ]Tb ?k+a  
delivery 交貨   b?p_mQKtZ  
delivery expense 送貨費   w}OJ2^  
delivery order 出貨單   80p?qe  
demand draft 即期匯票   LV
^V`m0#  
demand note 即期票據   ((2 g  
demurrage charge 延期費   1qR[&=/  
deposit 存款   !zd]6YL$  
deposit slip 存款單   j"8f,er  
depreciation 折舊   {Q&@vbw'  
direct cost 直接成本   4z_>Ci
A  
direct labour 直接人工   |\1!*Qp  
director 董事   ^^ Q'AE  
discount 折扣   v-V#?+#  
discount on purchase 進貨折扣   Ly?%RmHK  
   `*A!vO8