[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。   >Mh\jt\  
RX{} UmU<  
acceptance 承兌   hMz)l\0  
account 賬戶   QoUdTIIL  
accountant 會計員   e*`ht+  
accounting 會計   &:ZR% f  
accounting system 會計制度   ^uG^>Om*  
accounts payable 應付賬款   bxwwYSS  
accounts receivable 應收賬款   K:XP;#OsP  
accumulated profits 累積利益   V=&M\58  
adjusting entry ?#123;整記錄   czT2f  
adjustment ?#123;整   }&L%c>  
administration expense 管理費用   9fs-|E[5  
advances 預付   ,?jc0L.'r]  
advertising expense 廣告費   u{HO6s\S  
agency 代理   ZXo;E  
agent 代理人   >}+R+''nR  
agreement 契約   I YtiX  
allotments 分配數   A4rMJ+!5  
allowance 津貼   Tc"J(GWG  
amalgamation 合併   ,)dlL tUm  
amortization 攤銷   G0Z5h  
amortized cost 應攤成本   7 f k)a  
annuities 年金   PRUl-v  
applied cost 已分配成本   i?b9 zn
  
applied expense 已分配費用   f34/whD65  
applied manufacturing expense 己分配製造費用   31 <0Nw;l  
apportioned charge 攤派費用   ?Bq^#i|m  
appreciation 漲價   "l-#v| 54  
article of association 公司章程   3O-vO=D  
assessment 課稅   lw~ V  
assets 資產   J2 )h":2  
attorney fee 律師費   |qj"p  
audit 審計   /TPtPq<7:#  
auditor 審計員   rp"5176  
average 平均數   cK\ u  
average cost 平均成本   i5Sya]FN  
bad debt 壞賬   e T;@pc  
balance 餘額   ZI1]B944ni  
balance sheet 資產負債表   7T6Zlp  
bank account 銀行賬戶   ?Be}{Qqlg  
bank balance 銀行結存   l(87s^_  
bank charge 銀行手續費   W 2[]m>;  
bank deposit 銀行存款   KIv_ AMr  
bank discount 銀行貼現   ![Gn0X?]  
bank draft 銀行匯票   <b *sn]l  
bank loan 銀行借款   U$OI]Dd9  
bank overdraft 銀行透支   ]&P\|b1*g  
bankers acceptance 銀行承兌   +XO\#$o>W  
bankruptcy 破產   a:l-cZ/!  
bearer 持票人   >EFWevT{  
beneficiary 受益人   ilK*Xo  
bequest 遺產   ?_bFe![q  
bill 票據   Nc4;2~XwRp  
bill of exchange 匯票   eCsk\f`  
bill of lading 提單   AIn/v`JeX  
bills discounted 貼現票據   ,m]5j_< }  
bills payable 應付票據   #|,cy,v4  
bills receivable 應收票據   8TAJ#Lm  
board of directors 董事會   ZQf
PDH=  
bonds 債券   JrY*K|YdW  
bonus 紅利   E X'PRNB,  
book value 賬面價值   F xm:m  
bookkeeper 簿記員   g<;::'6  
bookkeeping 簿記   pw4^E|X  
branch office general ledger 支店往來賬戶   7p]Izx8][  
broker 經紀人   jZkc yx  
brought down 接前   (?t}S.>g  
brought forward 接上頁   ]OdZlZBsJ  
budget 預算   A&Aj!#  
by-product 副產品    P33xt~  
by-product sales 副產品銷售   YK6'/2!  
capital 股本   7p2xst  
capital income 資本收益   /u.Zv Y3,  
capital outlay 資本支出   vaP`'  
capital stock 股本   4LB8p7$|a3  
capital stock certificate 股票   , p~1fB-/  
carried down 移後   D@68_sn  
carried forward 移下頁   I-r+1gty  
cash 現金   ~I+MuI[  
cash account 現金賬戶   e*lL.  
cash in bank 存銀行現金   4L8hn4F
 
cash on delivery 交貨收款   egG<"e*W}N  
cash on hand 庫存現金   aif;h! ?y  
cash payment 現金支付   V+lF|CZb5  
cash purchase 現購   Ws`ndR  
cash sale 現沽   r <5}& B`  
cashier 出?#123;員   Pb8@owG8  
cashiers check 本票   5a_8`cs u  
certificate of deposit 存款單折   >god++,o  
certificate of indebtedness 借據   Lm2!<<<  
certified check 保付支票   yTd8)zWq  
certified public accountant 會計師   "t.`/4R2w  
charges 費用   RhHm[aN  
charge for remittances 匯水手續費   9ZJ 8QH  
charter 營業執照   / 'qoKof  
chartered accountant 會計師   Wj(#!\ 7F  
chattles 動產   |0=UZK7%O  
check 支票   \_8wU'7  
che stub 支票存根   R'tK J_VI  
closed account 己結清賬戶   (XVBH1p"  
closing 結算   3*=0`}jMJ  
closing entries 結賬紀錄   18Y#=uH}  
closing stock 期末存貨   gd*Gn"  
closing the book 結賬   [#q>Aq $11  
columnar journal 多欄日記賬   8;DDCop 8L  
combination 聯合   \$wkr  
commission 佣金   ,.W7Z~z  
commodity 商品   pzz*>Y  
common stock 普通股   [|KvlOvP  
company 公司   PT6]qS'1  
compensation 賠償   GcdJf/k  
compound interest 複利   G7n
hUg  
consignee 承銷人   &2`p#riAS  
consignment 寄銷   = ,(TP  
consignor 寄銷人   ~x9]?T  
consolidated balance sheet 合併資產負債表   @9B*V~ <  
consolidated profit and loss account 合併損益表   Xv-p7$?f  
consolidation 合併   RTm/-6[N  
construction cost 營建成本   9KXL6#h  
construction revenue 營建收入   ]A3  
contract 合同   6UeYZ g  
control account 統制賬戶   V9<`?[Usv  
copyright 版權   ?@.v*'qR  
corporation 公司   8#7qH T;cx  
cost 成本   LWF,w7v[L  
cost accounting 成本會計   fu^W#
"{  
cost of labour 勞工成本   K"0IWA  
cost of production 生產成本   V]p{jLG  
cost of manufacture 製造成本   cgMF?;V  
cost of sales 銷貨成本   tR|dnC4U  
cost price 成本價格   jb.H[n,\  
credit 貸方   hGz_F/  
credit note 收款通知單   =n5'~1?X?  
creditor 債權人   i3,IEN  
crossed check 橫線支票   Db,"Gl  
current account 往來活期賬戶   gYB!KM *v  
current asset 流動資產   3=YpZ\l}  
current liability 流動負債   n: %4SZn  
current profit and loss 本期損益   pd|KIs%jl  
debit 借方   RSp wU;o6z  
debt 債務   "B_3<RSL  
debtor 債務人   V95o(c.p  
deed 契據   ?;ok9Y  
deferred assets 遞延資產   &<PIm  
deferred liabilities 遞延負債   Qq<@;4  
delivery 交貨   mn/)_1'
,  
delivery expense 送貨費   cq4~(PXTg  
delivery order 出貨單   K oJ=0jM#  
demand draft 即期匯票   q!ZM Wg  
demand note 即期票據   !bE-&c  
demurrage charge 延期費   \Oe o"|  
deposit 存款   7FG;fJ;&NZ  
deposit slip 存款單   hIJtu;}zU  
depreciation 折舊   4dX{an]Cz  
direct cost 直接成本   x}+zhRJ  
direct labour 直接人工   /4&gA5BS]  
director 董事   V*giF`gq  
discount 折扣   ><<>4(eF p  
discount on purchase 進貨折扣   X4 Arn,  
   dHc\M|HCC