[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。   ^2BiMH3j  
bydI+pVMo  
acceptance 承兌   GJU(1%-  
account 賬戶   au=@]n#<(  
accountant 會計員   Zp{K_ec{  
accounting 會計   &$T7eOiZ  
accounting system 會計制度   3jfAv@I~  
accounts payable 應付賬款    l2M(  
accounts receivable 應收賬款   c]k+ Sx&}  
accumulated profits 累積利益   [C-FJ>=S  
adjusting entry ?#123;整記錄   3hJ51=_0^  
adjustment ?#123;整   *7*cWO=  
administration expense 管理費用   %b_0l<+  
advances 預付   S/eplz;  
advertising expense 廣告費   TEer>gD:v  
agency 代理   dhP")@3K;p  
agent 代理人   fbdpDVmpU  
agreement 契約   kene' aDm  
allotments 分配數   #$U/*~m $  
allowance 津貼   WyB^b-QmDh  
amalgamation 合併   >U\P^y
U  
amortization 攤銷   w?*79 u  
amortized cost 應攤成本   .*"KCQGOgM  
annuities 年金   Z-}A"n
 
applied cost 已分配成本   4,YL15.  
applied expense 已分配費用   @R;k@b   
applied manufacturing expense 己分配製造費用   FD%OG6db];  
apportioned charge 攤派費用   GHi'ek<?^  
appreciation 漲價   
+>yh`Zb  
article of association 公司章程   qM3NQ8Rm  
assessment 課稅   z&#^9rM"  
assets 資產   VS`
{k^^  
attorney fee 律師費   I%Z=O=  
audit 審計   b ~]v'|5[  
auditor 審計員   'Zex/:QS  
average 平均數   /`#JM  
average cost 平均成本   }=|{"C  
bad debt 壞賬   8ZjRMr}  
balance 餘額   ]d{lS&PRlg  
balance sheet 資產負債表   =?]S8cth  
bank account 銀行賬戶   ;U a48pSv  
bank balance 銀行結存   u+6L>7t88I  
bank charge 銀行手續費   C^_m>H3b  
bank deposit 銀行存款   OM7AK B=S  
bank discount 銀行貼現   )Xt#coagS  
bank draft 銀行匯票   l LBzY`j  
bank loan 銀行借款   e*I92  
bank overdraft 銀行透支   ]i1OssV~>  
bankers acceptance 銀行承兌   x{G 'IEf  
bankruptcy 破產   QAl4w)F  
bearer 持票人   Ms3GvPsgv  
beneficiary 受益人   NTCFmdbs 6  
bequest 遺產   IY!8j$ '|  
bill 票據   I+3=|Vef  
bill of exchange 匯票   9G7Brs:  
bill of lading 提單   ZifDU@J$t  
bills discounted 貼現票據   eQ[}ALIq  
bills payable 應付票據   ^rY18?XC+:  
bills receivable 應收票據   y^Q);siSy  
board of directors 董事會   ^e\$g2)
.  
bonds 債券   n8\88d  
bonus 紅利   g{>0Pa1?C  
book value 賬面價值   -~_|ZnuM9  
bookkeeper 簿記員   dxS5-aWy9w  
bookkeeping 簿記   Y}C|4"V  
branch office general ledger 支店往來賬戶   Be\@n xV[  
broker 經紀人   ;Vf{3  
brought down 接前   p*1B*R  
brought forward 接上頁   Ll#W:~  
budget 預算   qf@P9M  
by-product 副產品   Q_0_6,Opb  
by-product sales 副產品銷售   k3Pu
q1H  
capital 股本   nL ANWQk9  
capital income 資本收益   $i!r> .Jo  
capital outlay 資本支出   ru1^.(W2  
capital stock 股本   c|k(_#\B  
capital stock certificate 股票   Dwr"-  
carried down 移後   =C|^C3HK  
carried forward 移下頁   dd +lQJ c  
cash 現金   BbL]0i  
cash account 現金賬戶   SY@;u<Pd  
cash in bank 存銀行現金   Vvfd?G"  
cash on delivery 交貨收款   |S<! 'rY  
cash on hand 庫存現金   U(OkTJxv+  
cash payment 現金支付   bkpN`+c  
cash purchase 現購   B:cQsaty  
cash sale 現沽   ^;[_CF_  
cashier 出?#123;員   6T_Ya)  
cashiers check 本票    #3RElI  
certificate of deposit 存款單折   sint":1FC  
certificate of indebtedness 借據   SL+ n y(y  
certified check 保付支票   UV{})T*s  
certified public accountant 會計師   cBOt=vg,5  
charges 費用   0;OZ|;Z  
charge for remittances 匯水手續費   0xvSi9  
charter 營業執照  
J!3;\  
chartered accountant 會計師   c7WOcy@M  
chattles 動產   3rJ LLYR  
check 支票   Z>X]'q03  
che stub 支票存根   \O,yWyU4  
closed account 己結清賬戶   Z0XQ|gkH  
closing 結算   ;K4uu<e\  
closing entries 結賬紀錄   ~6QV?j  
closing stock 期末存貨   4v{ Ye,2  
closing the book 結賬   (Gapv9R  
columnar journal 多欄日記賬   %503<j  
combination 聯合   j+gh*\:q  
commission 佣金   *M>~$h7  
commodity 商品   +br' 2Pn  
common stock 普通股   ];=|))ky"  
company 公司   C}L2'l,  
compensation 賠償   id`RscV]  
compound interest 複利   +t Prqv"(  
consignee 承銷人   Znh;#%n|  
consignment 寄銷   .vi0DuD6  
consignor 寄銷人   }6{00er  
consolidated balance sheet 合併資產負債表   ~xws5n}F  
consolidated profit and loss account 合併損益表   &arJe!K  
consolidation 合併   8A-*MU`+  
construction cost 營建成本   #i.BOQxS  
construction revenue 營建收入   55Mtjqfp  
contract 合同   N_+D#Z.g  
control account 統制賬戶   fI=p^k:  
copyright 版權   \~U:k4  
corporation 公司   ! u4eI0?R?  
cost 成本   iex]J@=e  
cost accounting 成本會計   k!WeE#"(  
cost of labour 勞工成本   i2[8^o`_  
cost of production 生產成本   VrhHcvnZ  
cost of manufacture 製造成本   CalWJ  
cost of sales 銷貨成本   WVp6/H S  
cost price 成本價格   q$ j  
credit 貸方   zQu
9LN  
credit note 收款通知單   txX>z R*)  
creditor 債權人   k!6m'}v  
crossed check 橫線支票   V<PH5'^$j  
current account 往來活期賬戶   dAOJ: @y  
current asset 流動資產   8R(l~   
current liability 流動負債   A ;|P
\V  
current profit and loss 本期損益   Df(+@L5!  
debit 借方   3mg:9]X9  
debt 債務   *
Z2Ko5&Y2  
debtor 債務人   M@*Y&(~  
deed 契據   GI:! ,9  
deferred assets 遞延資產   Vk[M .=
J  
deferred liabilities 遞延負債   7l
wFxP5QT  
delivery 交貨   Jv]$@>#  
delivery expense 送貨費   q
amq9F$V  
delivery order 出貨單   Q;nC #cg  
demand draft 即期匯票   hC]:+.Q+  
demand note 即期票據   RfCu5Kn  
demurrage charge 延期費   2)QZYgfh  
deposit 存款   q$K}Fm1C  
deposit slip 存款單   V<ilv<  
depreciation 折舊   2nL*^hhh  
direct cost 直接成本   "Rtt~["%  
direct labour 直接人工   0&tr3!h\
 
director 董事   $) qL=kR  
discount 折扣   lWP]}Uy=5~  
discount on purchase 進貨折扣   Z:2%gU&W  
   :6o|6MC!