[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。   Qy.w=80kf  
V^JV4 ` o  
acceptance 承兌   E_k$W5  
account 賬戶   dls ss\c^M  
accountant 會計員   vV[eWd.o6M  
accounting 會計   g6Q!8  
accounting system 會計制度   hCCiD9gz  
accounts payable 應付賬款   PE~G=1x3  
accounts receivable 應收賬款   (IC]?n}  
accumulated profits 累積利益   94+KdHAo^M  
adjusting entry ?#123;整記錄   'XZ)!1N  
adjustment ?#123;整   MZlk0o 2  
administration expense 管理費用   ~MS\  
advances 預付   Db)?i?o}t  
advertising expense 廣告費   x9;gT&@H  
agency 代理   }RHn)}+  
agent 代理人   MxGu >r  
agreement 契約   o'W5|Gy  
allotments 分配數  
#$c Rkw  
allowance 津貼   6`v7c!7  
amalgamation 合併   1_\;- !t  
amortization 攤銷   bzX\IrJpOZ  
amortized cost 應攤成本   ^@qvl
%j  
annuities 年金   ?pn}s]*/  
applied cost 已分配成本   e XfZ5(na  
applied expense 已分配費用   0%m)@ukb  
applied manufacturing expense 己分配製造費用   epU:  
apportioned charge 攤派費用   \8<BLmf4U  
appreciation 漲價   gF$V$cU  
article of association 公司章程   WAn~+=Ax  
assessment 課稅   d/bEt&  
assets 資產   Z00+!Tnd  
attorney fee 律師費   N5i+3&  
audit 審計   hO'; {Nl/$  
auditor 審計員   [P 06lIO  
average 平均數   w:?oTuw  
average cost 平均成本   &|!7Z4N  
bad debt 壞賬   Kj<^zo%w  
balance 餘額   D3)zk@N  
balance sheet 資產負債表   tQH+)*  
bank account 銀行賬戶   ^4,
a8`
  
bank balance 銀行結存  
(cN}Epi(D  
bank charge 銀行手續費   B<~ NS)w  
bank deposit 銀行存款   #m[|2R  
bank discount 銀行貼現   L+CyQq  
bank draft 銀行匯票   |b-]n"}c>  
bank loan 銀行借款   yQ ^($#Yk  
bank overdraft 銀行透支   ( YQWbOk  
bankers acceptance 銀行承兌   #Sa27$&.>  
bankruptcy 破產   6S+U&Ce\  
bearer 持票人   'JNElXqrv  
beneficiary 受益人   |\U5),m  
bequest 遺產   z}{afEb  
bill 票據   M-;4  
bill of exchange 匯票   (iR ide  
bill of lading 提單   pp
Fe-wY  
bills discounted 貼現票據   hWKJ,r%9;  
bills payable 應付票據   BQ @huns3  
bills receivable 應收票據   O9g{ +e`  
board of directors 董事會   * 1Od-3  
bonds 債券   $d
A-2e10  
bonus 紅利   j Lpc Zb,  
book value 賬面價值   Rr!Y3)f;  
bookkeeper 簿記員   L5qwWvbT  
bookkeeping 簿記   qQ0cJIISb\  
branch office general ledger 支店往來賬戶   C&6IU8l\  
broker 經紀人   6$ Gep  
brought down 接前   5vw{b
?  
brought forward 接上頁   ei6AV1| p  
budget 預算   k%E2n:|*  
by-product 副產品   CYKr\DA  
by-product sales 副產品銷售   6< $Odd
 
capital 股本   1&P<  
capital income 資本收益   ($LLl;1  
capital outlay 資本支出   :OW;?{ ~j  
capital stock 股本   r" K':O6y  
capital stock certificate 股票   &[At`Nw71  
carried down 移後   6<'21  
carried forward 移下頁   2hee./F`  
cash 現金   IN,(yaC  
cash account 現金賬戶   bcAvM;  
cash in bank 存銀行現金   NuYkz"O]  
cash on delivery 交貨收款   kFQ8 y~>y}  
cash on hand 庫存現金   ki{3IEOr}  
cash payment 現金支付   %%Qo2^-  
cash purchase 現購   w=}uwvn NX  
cash sale 現沽   9{$'S4  
cashier 出?#123;員   /"?HZ
% W  
cashiers check 本票   LC}) ciWa  
certificate of deposit 存款單折   \T;\XAGr  
certificate of indebtedness 借據   ?]rPRV
  
certified check 保付支票   t#S<iBAZ  
certified public accountant 會計師   $ z$u{  
charges 費用   de]zT^&C  
charge for remittances 匯水手續費   YhRWz=l  
charter 營業執照   W;1|+6x  
chartered accountant 會計師   )NO<s0?&  
chattles 動產   f"(X(1F  
check 支票   {VP$J"\e  
che stub 支票存根   2>\v*adG  
closed account 己結清賬戶   LPwT^zV&N  
closing 結算   XK"
-'  
closing entries 結賬紀錄   8`b`QtGf  
closing stock 期末存貨   .c#y%S  
closing the book 結賬   1RKW2RCaW_  
columnar journal 多欄日記賬   ~Aq5XI%i  
combination 聯合   St<mDTi  
commission 佣金   a"av#Y  
commodity 商品   m{7^EF  
common stock 普通股   0oh]61gC  
company 公司   #eN{!Niy&U  
compensation 賠償   U#n#7G6fRp  
compound interest 複利   5VO;s1  
consignee 承銷人   1. D-FPK  
consignment 寄銷   4G@nZn  
consignor 寄銷人   {} Bf  
consolidated balance sheet 合併資產負債表   J>^\oAgpE  
consolidated profit and loss account 合併損益表   [I:KpAd/  
consolidation 合併   zyg:nKQW  
construction cost 營建成本   {ls+dx/  
construction revenue 營建收入   2S8P}$mM  
contract 合同   %hN.ktZ/s  
control account 統制賬戶   GdVhK:<>  
copyright 版權   CAT.4GM  
corporation 公司   `p'Q7m2y/b  
cost 成本   cE iu)2*e  
cost accounting 成本會計   E`j-6
:  
cost of labour 勞工成本  
AkU<g  
cost of production 生產成本   < pTTo  
cost of manufacture 製造成本   QR">.k4QJ  
cost of sales 銷貨成本   `imWc"'Ej  
cost price 成本價格   3u>8\|8wz  
credit 貸方   &ff&Y.q~  
credit note 收款通知單   #tdf>?  
creditor 債權人   qi^!GA'5j  
crossed check 橫線支票   Og %U  
current account 往來活期賬戶   L0%hnA@  
current asset 流動資產   J!ntXF  
current liability 流動負債   GFk1
/ F  
current profit and loss 本期損益   ];+#i"l  
debit 借方   rC_*sx r^  
debt 債務   YHV-|UNF  
debtor 債務人   m6
 s7F/  
deed 契據   P%Ay3cR+E  
deferred assets 遞延資產   N:VX!w  
deferred liabilities 遞延負債   ~Cc.cce5  
delivery 交貨   HftxS  
delivery expense 送貨費   @^ ik[9^H  
delivery order 出貨單   mgZf3?,)  
demand draft 即期匯票   7:NmCpgL!  
demand note 即期票據   utlpY1#q/  
demurrage charge 延期費   ]+DI.%   
deposit 存款   ~n!!jM: N  
deposit slip 存款單   *pzq.#  
depreciation 折舊   B6}FIg)  
direct cost 直接成本   K3GSOD>  
direct labour 直接人工   s,*c@1f?  
director 董事   Ap\AP{S4  
discount 折扣   +~sd"v6  
discount on purchase 進貨折扣   V+wH?H=  
   P ,eH5w"