[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。   YJ-<t6  
a7uL{*ZR  
acceptance 承兌   `IJ)'$pn  
account 賬戶   ya5HAs  
accountant 會計員   :-lq Yd5^  
accounting 會計   n*' :,m  
accounting system 會計制度   &j ;91wEn  
accounts payable 應付賬款   ,fTC}>s4  
accounts receivable 應收賬款   <#;5)!gr{  
accumulated profits 累積利益   LFqY2,#i  
adjusting entry ?#123;整記錄   r}sO},i  
adjustment ?#123;整   H=*0KX{  
administration expense 管理費用   :VWN/m  
advances 預付   -q[x"Ha%  
advertising expense 廣告費   dtTfV.y4w  
agency 代理   .qKfhHJ  
agent 代理人   e=p_qhBt  
agreement 契約   )m+O.`x  
allotments 分配數   >R_m@$`  
allowance 津貼   xLLTp7b(  
amalgamation 合併   qT #=C'?  
amortization 攤銷   isy[RAP<  
amortized cost 應攤成本   Gc*=n*@^K  
annuities 年金   PFx.uqp  
applied cost 已分配成本   _(~LXk
^C  
applied expense 已分配費用   r..f$FF)\  
applied manufacturing expense 己分配製造費用   f2pA+j5[  
apportioned charge 攤派費用   ujN~l_4  
appreciation 漲價   W8u&5#$I  
article of association 公司章程   #G?#ot2o  
assessment 課稅   2TQZu3$c  
assets 資產   xdDe@G;"  
attorney fee 律師費   [`s.fk
b8  
audit 審計   5} <OB-9  
auditor 審計員   | oM`  
average 平均數   nUVk;0at  
average cost 平均成本   zBwqIJfM  
bad debt 壞賬   JUj.:n2e  
balance 餘額   P*>?/I`G  
balance sheet 資產負債表   r#_0_I1[  
bank account 銀行賬戶   7lAJ 0  
bank balance 銀行結存   {oF;ZM'r  
bank charge 銀行手續費   ]q4LNo  
bank deposit 銀行存款   y1~ QKz  
bank discount 銀行貼現   %C #Ps   
bank draft 銀行匯票   UWhHzLcXh  
bank loan 銀行借款   0-aaLC~Z>  
bank overdraft 銀行透支   . XbDb  
bankers acceptance 銀行承兌   JY"J}  
bankruptcy 破產   R/fE@d2~In  
bearer 持票人   8''1H<f
 
beneficiary 受益人   OC-d5P  
bequest 遺產   jk_yrbLc  
bill 票據   \o3s&{+y,  
bill of exchange 匯票   Mae2L2vc  
bill of lading 提單   q[W@.[2y)  
bills discounted 貼現票據   GUM-|[~  
bills payable 應付票據   f\=,_AQ  
bills receivable 應收票據   =jpRv<
X|,  
board of directors 董事會   Pg`+Q^^6S  
bonds 債券   lx0BKD?n  
bonus 紅利   pFiE2V_aS  
book value 賬面價值   7bE`P[  
bookkeeper 簿記員   (E
8jkc  
bookkeeping 簿記   O'^AbO=,  
branch office general ledger 支店往來賬戶   EbVC4uY  
broker 經紀人   Er8F_,M+  
brought down 接前   `mYp?NjR_  
brought forward 接上頁   jjv'"K2  
budget 預算   lA4J#  
by-product 副產品    xiQc\k$  
by-product sales 副產品銷售   BT;1"l<  
capital 股本   Xkx&'/QG,U  
capital income 資本收益   -iW>T5f  
capital outlay 資本支出   Wnp[8IEU  
capital stock 股本   vO"E4s  
capital stock certificate 股票  
hBcklI  
carried down 移後   /:BC<]s  
carried forward 移下頁   [I'q"yRu]i  
cash 現金   1rue+GL  
cash account 現金賬戶   0pB'^Q{  
cash in bank 存銀行現金   ;[g~h |{6  
cash on delivery 交貨收款   @n9iOf~<  
cash on hand 庫存現金   'u%_Ab_H  
cash payment 現金支付   v$q\3#5|'  
cash purchase 現購   Z$m&F0g  
cash sale 現沽   L8zMzm=-  
cashier 出?#123;員   i!JSEQ_8  
cashiers check 本票   wa&:86~l?  
certificate of deposit 存款單折   FOPmvlA\-<  
certificate of indebtedness 借據   jE5=e</  
certified check 保付支票   !^1oH*
*  
certified public accountant 會計師   w)YTHY(k;  
charges 費用   LS#_K-  
charge for remittances 匯水手續費   h]
|2b0  
charter 營業執照   (tzAUrC  
chartered accountant 會計師   KM^}d$x }s  
chattles 動產   4IM&#_6  
check 支票   eUgKwu;  
che stub 支票存根   xs"\c7pC  
closed account 己結清賬戶   g&ba]?[A  
closing 結算   #a8i($k{e  
closing entries 結賬紀錄   -A:'D8o#f  
closing stock 期末存貨   rXe+#`m2
 
closing the book 結賬   5$$]ZMof  
columnar journal 多欄日記賬   abEdZ)$  
combination 聯合   3rX8H`R  
commission 佣金   oK" #*n  
commodity 商品   5:EE%(g9  
common stock 普通股   k9\n='OI  
company 公司   Nk F2'Z{$+  
compensation 賠償   N$ 2Iz  
compound interest 複利   XFww|SG$  
consignee 承銷人   Fy_~~nI0  
consignment 寄銷   IZ
.b  
consignor 寄銷人   N$T zxs  
consolidated balance sheet 合併資產負債表   9w\C vO&R  
consolidated profit and loss account 合併損益表   H a`V"X{}  
consolidation 合併   oOQ0f |MGp  
construction cost 營建成本   | l?*' =  
construction revenue 營建收入   KDDx[]1Q  
contract 合同   jwwst\f  
control account 統制賬戶   'w\Gd7E  
copyright 版權   '}P$hP_d  
corporation 公司   b3- +*5L  
cost 成本   J'lqHf$T  
cost accounting 成本會計   *NIhYg6  
cost of labour 勞工成本   uv7tbI"r  
cost of production 生產成本   &v+Hl ^  
cost of manufacture 製造成本   p!K]cD  
cost of sales 銷貨成本   EixAmG  
cost price 成本價格   h&bs`  
credit 貸方   (*!4O>]  
credit note 收款通知單   k~$}&O  
creditor 債權人   <L3ig%#B  
crossed check 橫線支票   twPD'X!r  
current account 往來活期賬戶   P?iQ{x}w~  
current asset 流動資產   ]#$rTWMl'  
current liability 流動負債   r
9^~I  
current profit and loss 本期損益   ]=]`Mnuxb  
debit 借方   S'AS,'EnY  
debt 債務   6uWPIM;  
debtor 債務人   .OF2O}  
deed 契據   #w)D ml  
deferred assets 遞延資產   kmsgaB7?  
deferred liabilities 遞延負債   "I[uD)$  
delivery 交貨   lMXLd91  
delivery expense 送貨費   ]-u>HO g\  
delivery order 出貨單   xa%2w]  
demand draft 即期匯票   y@]:7  
demand note 即期票據   HwZ@T &_4  
demurrage charge 延期費   |DoD.?v  
deposit 存款   1f5;^T I  
deposit slip 存款單   DGx<Nys@B  
depreciation 折舊   3#c 0p790  
direct cost 直接成本   'Z^KpW  
direct labour 直接人工   K6oQx)|  
director 董事   kS(v|d  
discount 折扣   0kld77tn 2  
discount on purchase 進貨折扣   p/&s-GF  
   n0'"/zyc