[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。   6KV&E8Gn  
cU*7E39
 
acceptance 承兌   kR'!;}s  
account 賬戶   ZL-@2ZU{1  
accountant 會計員   $H-s(3vq  
accounting 會計   <6Br]a60RR  
accounting system 會計制度   BPC$ v\a  
accounts payable 應付賬款   :JPI#zZun  
accounts receivable 應收賬款   kkqrlJO|  
accumulated profits 累積利益   uD<*g(R  
adjusting entry ?#123;整記錄   WT!%FQ9  
adjustment ?#123;整   8;+t.{  
administration expense 管理費用   0xH$!?{b  
advances 預付   F[Peil+|`  
advertising expense 廣告費   %M ~X:A;4  
agency 代理   4R^'+hy|?  
agent 代理人   D<nTo&m_  
agreement 契約   U4Qc$&
j>  
allotments 分配數   3}XUYF;  
allowance 津貼   A4'vJk  
amalgamation 合併   Dx iCq(;  
amortization 攤銷   Kf(% aDYq  
amortized cost 應攤成本   Oq|pd7fcgm  
annuities 年金   $yOfqr  
applied cost 已分配成本   cC>.`1:  
applied expense 已分配費用   !a?o9<V  
applied manufacturing expense 己分配製造費用   e}7qZ^  
apportioned charge 攤派費用   lOYwYMi  
appreciation 漲價   _:=w6jCk  
article of association 公司章程   .XS rLb?  
assessment 課稅   }1'C!]j  
assets 資產   ^${-^w@,%V  
attorney fee 律師費   ]%G[<zD,1  
audit 審計   -rU *)0PR  
auditor 審計員   Rqu;;VI[  
average 平均數   AvhmN5O=  
average cost 平均成本   {Uu7@1@n  
bad debt 壞賬   zYF'XB]4  
balance 餘額   |9}G  
balance sheet 資產負債表   %!x\|@C  
bank account 銀行賬戶   TB1 1crE  
bank balance 銀行結存   Hn:%(Rg=aW  
bank charge 銀行手續費   G4ZeO:r  
bank deposit 銀行存款   2<U5d`  
bank discount 銀行貼現   ?6~RGg  
bank draft 銀行匯票   #y2="$V  
bank loan 銀行借款   }LQ&
AIRN  
bank overdraft 銀行透支   v@< "b U  
bankers acceptance 銀行承兌   m<r.sq&;  
bankruptcy 破產   W0l|E&fj[  
bearer 持票人   >m%\SuXq  
beneficiary 受益人   82>zu}  
bequest 遺產   zn @tLLX  
bill 票據   b Kv9F@  
bill of exchange 匯票   R (4 :_ xc  
bill of lading 提單   dht1I`i"B  
bills discounted 貼現票據   &eyFApM[Z  
bills payable 應付票據   Kkdd}j
 
bills receivable 應收票據   a\^DthZ!;|  
board of directors 董事會   Hd6Qy {,*-  
bonds 債券  
=suj3.   
bonus 紅利   7&OU!gp  
book value 賬面價值   O:#t> ;  
bookkeeper 簿記員   Gz$Ds
aG  
bookkeeping 簿記   wGAN"K:e  
branch office general ledger 支店往來賬戶   eDIjcZ  
broker 經紀人   d\xh>o  
brought down 接前   L}x"U9'C  
brought forward 接上頁   LWf+H 4iZ}  
budget 預算   ,SS@]9A&  
by-product 副產品   h dPKeqg7  
by-product sales 副產品銷售   rVFAwbR  
capital 股本   e2Ba@e-  
capital income 資本收益   A+NLo[swwu  
capital outlay 資本支出    X1y1  
capital stock 股本   I6h{
S}2  
capital stock certificate 股票   ]r6,^"  
carried down 移後   n%@xnB$ZX  
carried forward 移下頁   (9@6M8A
 
cash 現金   \MX>=  
cash account 現金賬戶   ?OlYJ/!z3  
cash in bank 存銀行現金   pOGVD  
cash on delivery 交貨收款   OZ$u&>916  
cash on hand 庫存現金   19&!#z  
cash payment 現金支付   0t6s20*q  
cash purchase 現購   JzCfs<D  
cash sale 現沽   7@|(z:uw   
cashier 出?#123;員   B1J+`R3OX  
cashiers check 本票   4s.wQ2m  
certificate of deposit 存款單折   NuW9.6$Jrf  
certificate of indebtedness 借據   \Qz>us=G  
certified check 保付支票   >"N\ZC^  
certified public accountant 會計師   xlv:+  
charges 費用   \d%&_rp  
charge for remittances 匯水手續費   %UY=VE\F  
charter 營業執照   Fl^.J<Dz  
chartered accountant 會計師   HFvhrG
  
chattles 動產   C`7HC2Is  
check 支票   J4xt!RW!  
che stub 支票存根   wzT+V,  
closed account 己結清賬戶   pA"pt~6  
closing 結算   Xq+7l5LP  
closing entries 結賬紀錄   $l-j(=Md  
closing stock 期末存貨   A&)P_B1|  
closing the book 結賬   }a-i
kFQ]  
columnar journal 多欄日記賬   ^FF{71;
 
combination 聯合   c;BQ$je}  
commission 佣金   !W{|7Es?.  
commodity 商品    H[fD >  
common stock 普通股   3zMmpeq  
company 公司   qS+'#Sn  
compensation 賠償   ;m@>v?zE  
compound interest 複利   u
Wvl<{2  
consignee 承銷人   ps_CQh0  
consignment 寄銷   kVe}_[{m  
consignor 寄銷人   U FC.!t-Z  
consolidated balance sheet 合併資產負債表   &%C4rAd2  
consolidated profit and loss account 合併損益表   JrYpZ.Nh  
consolidation 合併   Td X6<fVV  
construction cost 營建成本   mJ !}!~:  
construction revenue 營建收入   2gb49y~  
contract 合同   
/Y|9!{.  
control account 統制賬戶   )u'oI_  
copyright 版權   a}El!7RO0  
corporation 公司   &=K
-~!?  
cost 成本   6@; w%Ea  
cost accounting 成本會計   ex&&7$CXc  
cost of labour 勞工成本   hRtnO|Z6  
cost of production 生產成本   VDCrFZ!]  
cost of manufacture 製造成本   /,$6`V  
cost of sales 銷貨成本   {;=+#QK/  
cost price 成本價格   %ktU 51o  
credit 貸方   6aXsRhQ~  
credit note 收款通知單   IgR_p7['.  
creditor 債權人   <),FI <~  
crossed check 橫線支票   H2p1gb#  
current account 往來活期賬戶   64hr|v  
current asset 流動資產   W5EB+b49KM  
current liability 流動負債   xBR2tDi%  
current profit and loss 本期損益   8!S="_  
debit 借方   V?0|#=_mE  
debt 債務   %fK"g2:  
debtor 債務人   L}l c=\  
deed 契據   /vwGSuk._  
deferred assets 遞延資產   YmNBtGhT  
deferred liabilities 遞延負債   kG@1jMPtQ  
delivery 交貨   T[~ak"M  
delivery expense 送貨費   on\0i{0l8  
delivery order 出貨單   5 S7\m5  
demand draft 即期匯票   %l5Uy??Z  
demand note 即期票據   }7wQFKME  
demurrage charge 延期費   !@p@u;djJ  
deposit 存款   r6*0H/*  
deposit slip 存款單   )7*Apy==x  
depreciation 折舊   xH; 4lw  
direct cost 直接成本   s <Ag8U8  
direct labour 直接人工   D.
)R8X  
director 董事   : R.,<DQM  
discount 折扣   *~:4&$
 
discount on purchase 進貨折扣   3:dQN;=  
   - 
"h {B