[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。   &G5I0:a   
oFx gR9  
acceptance 承兌  
@X
/ =.  
account 賬戶   fJN9+l  
accountant 會計員   <P)%Ms  
accounting 會計    x+j/v5  
accounting system 會計制度   mjJlXA  
accounts payable 應付賬款   jC }u>AB  
accounts receivable 應收賬款   WlJRKM2  
accumulated profits 累積利益   KQy\l+\gM  
adjusting entry ?#123;整記錄   }lbx  
adjustment ?#123;整   !"qEB2r  
administration expense 管理費用   }t{^*(  
advances 預付   kJ:5msKwC  
advertising expense 廣告費   G}O
rpPP  
agency 代理   9<#R;eIsv  
agent 代理人   p<.!::*%(  
agreement 契約   xuC6EK+  
allotments 分配數   l~>rpG  
allowance 津貼   +GEKg~/4e  
amalgamation 合併   _3?xIT  
amortization 攤銷   a\.? {/  
amortized cost 應攤成本   (IWd?,H,n  
annuities 年金   Z|7I }i  
applied cost 已分配成本   m*WEge*$t  
applied expense 已分配費用   S6Xw+W02  
applied manufacturing expense 己分配製造費用   $TUC?e9"h  
apportioned charge 攤派費用   +\@\,{Ujy  
appreciation 漲價   ntUVh
IE0  
article of association 公司章程   Tu
PxyB  
assessment 課稅   2yg'?tpj  
assets 資產   >?\ !k c  
attorney fee 律師費   6v#sq  
audit 審計   %JU23c*  
auditor 審計員   +.Ukzu~s  
average 平均數   /]UNN~(  
average cost 平均成本   vTa23YDW  
bad debt 壞賬   D.JVEKLkU  
balance 餘額   W;*vcbP  
balance sheet 資產負債表   Kd21:|!t^  
bank account 銀行賬戶   -CNv=vj 3  
bank balance 銀行結存   trA `l/  
bank charge 銀行手續費   o?x|y   
bank deposit 銀行存款   cnO4NUDv  
bank discount 銀行貼現   M%LwC/h:,  
bank draft 銀行匯票   ;:YjgZ:+Q]  
bank loan 銀行借款   =|^W]2W$  
bank overdraft 銀行透支   D%}o26K.C  
bankers acceptance 銀行承兌   (9QRg;   
bankruptcy 破產   x=<
>%m5R  
bearer 持票人   \YyU5f7';  
beneficiary 受益人   gI$`d?[0{  
bequest 遺產   um4zLsd#v  
bill 票據   k3eN;3#&  
bill of exchange 匯票   YtKX\q^.  
bill of lading 提單   {:+^[rerj  
bills discounted 貼現票據   0To 5|r  
bills payable 應付票據   B_1u<00kg  
bills receivable 應收票據   `t"Kq+  
board of directors 董事會   ^OsUWhkV  
bonds 債券   ~DS9{Y  
bonus 紅利   "TCbO`mg  
book value 賬面價值   %}MM+1eu  
bookkeeper 簿記員   7
q=xW6  
bookkeeping 簿記   y9mZQq  
branch office general ledger 支店往來賬戶   |W[rywxx  
broker 經紀人   ImW~J
y  
brought down 接前   TuR?r`P%  
brought forward 接上頁   '\qr=0aW  
budget 預算   ;Q 6e&Ips/  
by-product 副產品   
O  
by-product sales 副產品銷售   ,)m-nZ5  
capital 股本   2o}FB\4^i  
capital income 資本收益   /v<8x?=  
capital outlay 資本支出   Y)5}bmL
 
capital stock 股本   k!rz8S"  
capital stock certificate 股票   5Uz(Bi  
carried down 移後   NV~i4R*#  
carried forward 移下頁   [^P2Kn  
cash 現金   QR8Q10  
cash account 現金賬戶   `&
DiM@Sm  
cash in bank 存銀行現金   z<XS"4l?W  
cash on delivery 交貨收款   dRC+|^rSC  
cash on hand 庫存現金   T!$HVHh&,}  
cash payment 現金支付   $^GnY7$!>  
cash purchase 現購   @1X1E 2:  
cash sale 現沽   =,9'O/br  
cashier 出?#123;員   )^3655mb  
cashiers check 本票   1.CYs<  
certificate of deposit 存款單折   6ng9 o6  
certificate of indebtedness 借據   C*zdHzMj  
certified check 保付支票   gDIB'Y  
certified public accountant 會計師   I<f M8t.Y>  
charges 費用   X^)5O>>|t  
charge for remittances 匯水手續費   qN(;
l&Q  
charter 營業執照   ]C^*C|  
chartered accountant 會計師   ~<-h# B  
chattles 動產   %oQj^r!Xd  
check 支票   NyN
u1V$  
che stub 支票存根   )`0 j\  
closed account 己結清賬戶   HRh".!lxy  
closing 結算   HX^ P9jXT  
closing entries 結賬紀錄   P40eK0e6  
closing stock 期末存貨   m\Nc}P_"p  
closing the book 結賬   b9jm=U  
columnar journal 多欄日記賬   cQb%bmBc5  
combination 聯合   ^h J,1{o  
commission 佣金   AG%aH=TKp  
commodity 商品   1Zzw|@#>o  
common stock 普通股   nIT=/{oyi  
company 公司   |&.)_+w  
compensation 賠償   C5?M/xj  
compound interest 複利   oyY,uB.|  
consignee 承銷人   [sRQd;+  
consignment 寄銷   (
6b%;2k  
consignor 寄銷人   kdq55zTc<6  
consolidated balance sheet 合併資產負債表   0>Nq$/!  
consolidated profit and loss account 合併損益表   '-_
PO|}  
consolidation 合併   jHzb,&
  
construction cost 營建成本   G@2M&0 '  
construction revenue 營建收入   `MS=/xE  
contract 合同   $fO*229As  
control account 統制賬戶   c{q`uI;O  
copyright 版權   f #14%?/  
corporation 公司   1-fz5
64  
cost 成本   ~1oD7=WN  
cost accounting 成本會計   {,ljIhc,  
cost of labour 勞工成本   hJM0A3(Cm  
cost of production 生產成本   wH. 'E
C  
cost of manufacture 製造成本   |ouk;r24V  
cost of sales 銷貨成本   ~gD'up@$/  
cost price 成本價格   gf@Dy6<  
credit 貸方   mBF?+/l  
credit note 收款通知單   6=
k^gH[g  
creditor 債權人   k-/$8C  
crossed check 橫線支票    '}=M~
 
current account 往來活期賬戶   D.~t#a A  
current asset 流動資產   FdD'H
p+  
current liability 流動負債   K.SHY!U}  
current profit and loss 本期損益   wl4yN C  
debit 借方   &}ow-u9c3  
debt 債務   g`1i[Iu2  
debtor 債務人   qA42f83  
deed 契據   SF7Kb`>Y  
deferred assets 遞延資產   ?.H*!u+9>  
deferred liabilities 遞延負債   P'+*d#*S  
delivery 交貨   bPEAG=l"-  
delivery expense 送貨費   j!l(ReGb  
delivery order 出貨單   w~`P\i@  
demand draft 即期匯票   s]qfLC  
demand note 即期票據   (~~=<0S  
demurrage charge 延期費   7gkHKdJoMA  
deposit 存款   -Y6J
U  
deposit slip 存款單   ME.LS2'n  
depreciation 折舊   \[BnAgsF  
direct cost 直接成本   8I'?9rt2M  
direct labour 直接人工   :c>,=FUT  
director 董事   sgX~4W"J  
discount 折扣   N78Ev7PN  
discount on purchase 進貨折扣   K"D9.%7  
   !PgYn