[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。   W
l!|+-  
OX|nYTp  
acceptance 承兌   aNn\URR  
account 賬戶   Npu#.)G  
accountant 會計員   6, =oTmFP  
accounting 會計   .C$4jR.KC  
accounting system 會計制度   #bk[Zj&  
accounts payable 應付賬款   dk}T&qZ~p  
accounts receivable 應收賬款   ,D#ssxV  
accumulated profits 累積利益   -n.ltgW@   
adjusting entry ?#123;整記錄   Z*,Nt6;e  
adjustment ?#123;整   9em?2'ysa  
administration expense 管理費用   T
.m*LM  
advances 預付   liu%K9-r  
advertising expense 廣告費   ~{-zj  
agency 代理   ey4RKk,  
agent 代理人   ^eu={0k  
agreement 契約   LRe2wT>I  
allotments 分配數   JQSp2b@'H  
allowance 津貼   aB@D-Y"HO  
amalgamation 合併   osB8 '\GR  
amortization 攤銷   ZY NHVR  
amortized cost 應攤成本   kTJz
.  
annuities 年金   8#?jYhT7  
applied cost 已分配成本   Ns3k(j16  
applied expense 已分配費用   CVo2?ZQ  
applied manufacturing expense 己分配製造費用   |Dz$OZP  
apportioned charge 攤派費用   iIZDtZFF  
appreciation 漲價   sw:o3cC]  
article of association 公司章程   mBb;:-5  
assessment 課稅   =}SH*xi6  
assets 資產   k{M4.a[(  
attorney fee 律師費   6Ja} N  
audit 審計   "DWw]\xO](  
auditor 審計員   ;S,k U{F  
average 平均數   h?cf)L  
average cost 平均成本   AHa%?wb  
bad debt 壞賬   G:u- C<^'  
balance 餘額   iA=QK u!  
balance sheet 資產負債表   5G$sP,n  
bank account 銀行賬戶   &356   
bank balance 銀行結存   ui_nvD:  
bank charge 銀行手續費   ?ykQ]r6a<  
bank deposit 銀行存款   fV}:eEo|Y  
bank discount 銀行貼現   H)
;O. m  
bank draft 銀行匯票   CC8M1iW3  
bank loan 銀行借款   p_ H;|m9  
bank overdraft 銀行透支   ):LgZ4h  
bankers acceptance 銀行承兌   \
U(;%V  
bankruptcy 破產   k)'y;{IN  
bearer 持票人   jY: )W*TXt  
beneficiary 受益人   -o\o{?t,  
bequest 遺產   G6l:El&  
bill 票據   qM~;Q6{v  
bill of exchange 匯票   O7]p `Xi8  
bill of lading 提單   "4`i]vy8  
bills discounted 貼現票據   ]VuB2L[D  
bills payable 應付票據   4FWL\;6  
bills receivable 應收票據   g>L4N.ZH_v  
board of directors 董事會   ;F)j,Ywi)H  
bonds 債券   G[;GP0\N  
bonus 紅利   olHT* mr  
book value 賬面價值   ?p&CR[  
bookkeeper 簿記員   ](^$5Am  
bookkeeping 簿記   )sONfn  
branch office general ledger 支店往來賬戶   V'-}B6 3S>  
broker 經紀人   A }(V2  
brought down 接前   &?(<6v7  
brought forward 接上頁   -' q#u C  
budget 預算   5X4
#T&.  
by-product 副產品   j@7%%   
by-product sales 副產品銷售   !]^,!7x,8j  
capital 股本   Ct EpS<*c  
capital income 資本收益   -^R6U~  
capital outlay 資本支出   8Uv2 p{ <#  
capital stock 股本   .dbZ;`s  
capital stock certificate 股票   D'Fj"&LK  
carried down 移後   t>~ a/K"  
carried forward 移下頁   5ov F$qn  
cash 現金   }jfOs(Q]  
cash account 現金賬戶   pm)kocG  
cash in bank 存銀行現金   "UNWbsn6Qr  
cash on delivery 交貨收款   nBN+.RB:(  
cash on hand 庫存現金   }fS`jq;  
cash payment 現金支付   4@q
HS0$  
cash purchase 現購   ~g#$'dS  
cash sale 現沽    xJ&E2Bf  
cashier 出?#123;員   ?j'Nx_RoX  
cashiers check 本票   PU& v{gn  
certificate of deposit 存款單折   x/<eY<Vgm?  
certificate of indebtedness 借據   vO?\u`vY  
certified check 保付支票   zp4aiMn1F  
certified public accountant 會計師   aa-{,X "MF  
charges 費用   <~d3L4h*<  
charge for remittances 匯水手續費   yA+NRWWj  
charter 營業執照   Ba8 s  
chartered accountant 會計師   vzXf JP  
chattles 動產   >'/KOK"  
check 支票   6I<^wS9j_  
che stub 支票存根  
XCN^>ToD  
closed account 己結清賬戶   x>ZnQ6x~m]  
closing 結算   (=jztIZC
 
closing entries 結賬紀錄   ep,"@,,  
closing stock 期末存貨   B(eC|:w[z  
closing the book 結賬   y E;n.L  
columnar journal 多欄日記賬   '5f6 M^}|2  
combination 聯合   N=vb*3ECg  
commission 佣金   d~|/LR5  
commodity 商品   '5usPD  
common stock 普通股   u&E$(  
company 公司   *XCgl*% *  
compensation 賠償   ]%Db%A
 
compound interest 複利   KUE}^/%z  
consignee 承銷人   /b;GC-"v  
consignment 寄銷   !gyEw1Re7  
consignor 寄銷人   tCVaRP8eC+  
consolidated balance sheet 合併資產負債表   mw!EDJ;'  
consolidated profit and loss account 合併損益表   qr<+@Q  
consolidation 合併   aAi"  
construction cost 營建成本   Dt ~3Q
d0  
construction revenue 營建收入   qQ{i2D%)?f  
contract 合同   _rN1(=J  
control account 統制賬戶   -(;<Q_'s{"  
copyright 版權   Fr|Ts>Kx  
corporation 公司   I'%\ E,  
cost 成本   n>o0PtGxC  
cost accounting 成本會計   eoGGWW@[
 
cost of labour 勞工成本   us,~<e0  
cost of production 生產成本   Qt~QJJN?oF  
cost of manufacture 製造成本   K^yZfpa8  
cost of sales 銷貨成本   \'>8 (i~  
cost price 成本價格   6?(Z f  
credit 貸方   gm1 7VrC  
credit note 收款通知單   c]x'}Kc  
creditor 債權人   Kqn {q4L  
crossed check 橫線支票   +\ZaVi  
current account 往來活期賬戶   M3EB=tU  
current asset 流動資產   gP^p7aYwn  
current liability 流動負債   0]u=GD%  
current profit and loss 本期損益   QqdVN3#1z  
debit 借方   ^}{`bw{  
debt 債務   ~USU\dni  
debtor 債務人   Ij_h #f   
deed 契據   I
7-6|J@#^  
deferred assets 遞延資產   ,UA-Pq3}  
deferred liabilities 遞延負債   vK7J;U+cJ  
delivery 交貨   M>xjs?{%k  
delivery expense 送貨費    TNj WZ  
delivery order 出貨單   qJZ
:\u8oO  
demand draft 即期匯票   C%ZSsp u  
demand note 即期票據   FG{45/0We  
demurrage charge 延期費   YsBOh{Ml  
deposit 存款   BIn7<.&  
deposit slip 存款單   9C"d7--  
depreciation 折舊   na0-v-  
direct cost 直接成本   >$/PfyY7@#  
direct labour 直接人工   VUbg{Rb)  
director 董事   Y)](j
U%o  
discount 折扣   sI% =G3o=  
discount on purchase 進貨折扣   %AV[vr
,  
   bmd3fJb`r