[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。   z-n>9  
Yo>`h2C4  
acceptance 承兌   Ct4LkmD  
account 賬戶   Oo FgQEr@  
accountant 會計員   Q;4}gUmI$  
accounting 會計   R<"2%oY  
accounting system 會計制度   QB!jLlg(  
accounts payable 應付賬款   yC0C`oC  
accounts receivable 應收賬款   sW }<zGYd  
accumulated profits 累積利益   `_|aeoK_  
adjusting entry ?#123;整記錄   <f%ujrX  
adjustment ?#123;整    b<[jaI0  
administration expense 管理費用   3^{8_^I  
advances 預付   )VNM/o%Q  
advertising expense 廣告費   j]rXoV>  
agency 代理   2zz,(RA  
agent 代理人   ov8 ByJc  
agreement 契約   ^;.T}c%N  
allotments 分配數   DW#
Bfo  
allowance 津貼   r]v&t  
amalgamation 合併   YP
u9Q  
amortization 攤銷   b`$yqi<[  
amortized cost 應攤成本   xpF](>LC(  
annuities 年金   @&;(D!_&  
applied cost 已分配成本   <"<Mbbp  
applied expense 已分配費用   |~z3U>  
applied manufacturing expense 己分配製造費用    Do|]eD  
apportioned charge 攤派費用   '!p=aF9L  
appreciation 漲價   Rq) 0i}F  
article of association 公司章程   WP}ixcq#  
assessment 課稅   :pRF*^eU  
assets 資產   Z
.quh;  
attorney fee 律師費   ;(7-WnU8N  
audit 審計   t#Th9G]1  
auditor 審計員   98GlhogWt  
average 平均數   N#4N?BBP"  
average cost 平均成本   Pg`JQC|  
bad debt 壞賬   Ejv%,q/T(  
balance 餘額   ^K+:C;Q|  
balance sheet 資產負債表   y,Jh@n';|  
bank account 銀行賬戶   -OrR $w| e  
bank balance 銀行結存   r088aUO P  
bank charge 銀行手續費   'TL2%T/)t  
bank deposit 銀行存款   (?vK_{  
bank discount 銀行貼現   zCt\o  
bank draft 銀行匯票   Z^+rQ.%n"&  
bank loan 銀行借款   s.VA!@F5  
bank overdraft 銀行透支   B@ {&<  
bankers acceptance 銀行承兌   !DPF7x(-{  
bankruptcy 破產    A^ViDP  
bearer 持票人   6gnbkpYi  
beneficiary 受益人   {6h|6.S2  
bequest 遺產   iwU[6A  
bill 票據   wd/G|kNO  
bill of exchange 匯票   eX"'' PA  
bill of lading 提單   %t
*  
bills discounted 貼現票據   ?n.)&ZIx0  
bills payable 應付票據   VevNG*  
bills receivable 應收票據   8u>gbdU  
board of directors 董事會   \:Za[6  
bonds 債券   7NJFWz!  
bonus 紅利   <C'Z H'p  
book value 賬面價值   ?sXG17~B m  
bookkeeper 簿記員   /_)l|<k+V  
bookkeeping 簿記   }$&xTW_  
branch office general ledger 支店往來賬戶   ]3ifdGk  
broker 經紀人   ) o{aeV  
brought down 接前   3-C
\2  
brought forward 接上頁   ?'eq",c#4N  
budget 預算   n*<v]1  
by-product 副產品   qM",( Bh  
by-product sales 副產品銷售   (u&`Ij9  
capital 股本   <^8* <;PaG  
capital income 資本收益   F}36 IM9/:  
capital outlay 資本支出   l+zb~  
capital stock 股本   jnJZ#=)  
capital stock certificate 股票   -:<lkq&/  
carried down 移後   A_R!uRD8-  
carried forward 移下頁   7 &U&E|  
cash 現金   7O)" `  
cash account 現金賬戶   /7/0x ./{  
cash in bank 存銀行現金   l+'F_a  
cash on delivery 交貨收款   .Q* 'r&n  
cash on hand 庫存現金   UV AJxqz%}  
cash payment 現金支付   ~Y7dH Dn  
cash purchase 現購   })Yv9],6  
cash sale 現沽   F}Srn
;V  
cashier 出?#123;員    |yKud  
cashiers check 本票   eKG2*CV  
certificate of deposit 存款單折   pK}=*y~$  
certificate of indebtedness 借據   TTZe$>f  
certified check 保付支票   ^zr^ N?a  
certified public accountant 會計師   w5,Mb  
charges 費用   -Q"hZ9  
charge for remittances 匯水手續費   poT&-Ic[  
charter 營業執照   c5% 6Y2W0  
chartered accountant 會計師   taWqSq!  
chattles 動產   gb" 4B%Hm  
check 支票   Kct@87z  
che stub 支票存根   Am"(+>W21  
closed account 己結清賬戶   * F4UAQzYb  
closing 結算   UvJ;A  
closing entries 結賬紀錄   ' cIEc1y  
closing stock 期末存貨   }m-"8\_D  
closing the book 結賬   n3KI+I%nQ  
columnar journal 多欄日記賬   #7G*GbKY  
combination 聯合   k N7B d}  
commission 佣金   i=S~(gp  
commodity 商品   `y
iC=$*[  
common stock 普通股   wT,R0~V0
 
company 公司   !t#F/C  
compensation 賠償   5's~>up&  
compound interest 複利   sG7u}r  
consignee 承銷人   <vV_%uoM  
consignment 寄銷   A7Po 3n%Q  
consignor 寄銷人   j5$GFi\kB  
consolidated balance sheet 合併資產負債表   Na{Y}0=^y  
consolidated profit and loss account 合併損益表   B1!kn}KlL{  
consolidation 合併   nz]&a1"&  
construction cost 營建成本   U/ od~29  
construction revenue 營建收入   ?)D^~/ A  
contract 合同   O`[aU%4b  
control account 統制賬戶   H`9Uf)  
copyright 版權   sD;M !K_  
corporation 公司   Z4b||  
cost 成本   49H+(*@v@  
cost accounting 成本會計   p4!:]0c  
cost of labour 勞工成本   _}xd}QW  
cost of production 生產成本   C1kYl0zR[  
cost of manufacture 製造成本   o5U(
i  
cost of sales 銷貨成本   X{xBYZv4  
cost price 成本價格   )!:sFa 1  
credit 貸方   w>; L{  
credit note 收款通知單   co8"sz0(U  
creditor 債權人   Yr.sm!xA  
crossed check 橫線支票   (t+;O;  
current account 往來活期賬戶   V~G`kkNy  
current asset 流動資產   k <iTjI*N  
current liability 流動負債   dP?Ge}  
current profit and loss 本期損益   {76c%<`WaP  
debit 借方   +ZMls [  
debt 債務   t_^X$pL  
debtor 債務人   H,3\0BKk  
deed 契據   b//B8^Eong  
deferred assets 遞延資產   *a ;@*  
deferred liabilities 遞延負債   W]M)Q}:Y  
delivery 交貨   >@xrs
 
delivery expense 送貨費   q;g>t5]a  
delivery order 出貨單   y;wx?1)  
demand draft 即期匯票   vX0f,y  
demand note 即期票據   J]lrS  
demurrage charge 延期費   a7zcIwk '{  
deposit 存款   NX`*%K  
deposit slip 存款單   hI%bjuq  
depreciation 折舊   Qd}m`YW-f$  
direct cost 直接成本   %,S f1fUJ
 
direct labour 直接人工   U$]|~41#  
director 董事   {'?)FX*W  
discount 折扣   w N 1niR'  
discount on purchase 進貨折扣   dI&!e#Y  
   gb ^?l~SS