[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。   B!$V
\Gs  
[%HYh7ua<  
acceptance 承兌   "h^A]t;qe  
account 賬戶   SjFF=ib  
accountant 會計員   nYmf(DV  
accounting 會計   Vf@S8H  
accounting system 會計制度   |k/`WC6As.  
accounts payable 應付賬款   eV@4VxaZ  
accounts receivable 應收賬款   "6 uTo0  
accumulated profits 累積利益   JS }_q1H  
adjusting entry ?#123;整記錄   U&tfl/  
adjustment ?#123;整   L{4),65  
administration expense 管理費用   y8Ei=[  
advances 預付    zZS
>+O  
advertising expense 廣告費   3RBpbTNWp  
agency 代理   TsoCW]h  
agent 代理人   *##QXyyg  
agreement 契約  
l iBAJx  
allotments 分配數   m9\@kA  
allowance 津貼   ,+swH;=7#r  
amalgamation 合併   EOMu qP)  
amortization 攤銷   Nv}U/$$S  
amortized cost 應攤成本   6{Krw\0  
annuities 年金   IBn'iE[>  
applied cost 已分配成本   FY_avW  
applied expense 已分配費用   @S/g,;7"  
applied manufacturing expense 己分配製造費用   FN{H\W1cf  
apportioned charge 攤派費用   5i}CzA96  
appreciation 漲價   _stI?fz*4k  
article of association 公司章程   g] 7{5  
assessment 課稅   lo IL{2  
assets 資產   ]j%*"
V  
attorney fee 律師費   1Xk{(G<\  
audit 審計   A&X  
auditor 審計員   GqmDDL1  
average 平均數   2ID*U d*  
average cost 平均成本   M6o xtt4  
bad debt 壞賬   U]`'GM/x  
balance 餘額   UBUB/NY  
balance sheet 資產負債表   !;xf>API  
bank account 銀行賬戶   %8
rr*l5  
bank balance 銀行結存   Zpn*XG  
bank charge 銀行手續費   |IyM"UH  
bank deposit 銀行存款   8gu'dG=  
bank discount 銀行貼現   e{qp!N1!  
bank draft 銀行匯票   ;L\!g%a   
bank loan 銀行借款   T2/v}  
bank overdraft 銀行透支    8o%<.]   
bankers acceptance 銀行承兌   YG}p$\R  
bankruptcy 破產   S?,KgMVM  
bearer 持票人   L~?,6  
beneficiary 受益人    k=ior  
bequest 遺產   @4W\RwD  
bill 票據   ZYl
-p]\*y  
bill of exchange 匯票   !DY2{Wb  
bill of lading 提單   }QApeZd+q  
bills discounted 貼現票據   FEm1^X#]  
bills payable 應付票據   "W,"qFx  
bills receivable 應收票據   oJ4mxi@|#  
board of directors 董事會   M;S-ESQ  
bonds 債券   F| ,Vw{  
bonus 紅利   kcma /d  
book value 賬面價值   Ca`/
t8=  
bookkeeper 簿記員   Kc-A-P &Ry  
bookkeeping 簿記   dH2j*G Ij  
branch office general ledger 支店往來賬戶   Z7KB?1{G  
broker 經紀人   ]/<Qn-BbU  
brought down 接前   YDZ1@N}^B  
brought forward 接上頁   FzsS~C$wH{  
budget 預算   n'x`oI) -  
by-product 副產品   7DHT)9lD/  
by-product sales 副產品銷售   6f5sIg  
capital 股本   ]uk
j]m/@  
capital income 資本收益   ShsP]$Yp  
capital outlay 資本支出    iC5JU&l  
capital stock 股本   mXN1b!  
capital stock certificate 股票   Tg{dIh.Q~O  
carried down 移後   c-3YSrY  
carried forward 移下頁   VW<"c 5|  
cash 現金   zYgK$u^H  
cash account 現金賬戶  
](
U%1  
cash in bank 存銀行現金   I;|5C=!  
cash on delivery 交貨收款   %8`1Li6g  
cash on hand 庫存現金   D.oS8'   
cash payment 現金支付   [jtj~]&mO  
cash purchase 現購   fi-&[llg  
cash sale 現沽   !tFU9Zt  
cashier 出?#123;員   >/OXC+=^4  
cashiers check 本票   &|&YRHv  
certificate of deposit 存款單折   "`1of8$X7  
certificate of indebtedness 借據   TF}4X;3Dsy  
certified check 保付支票   n9-q5X^e>  
certified public accountant 會計師   xx`8>2T#e  
charges 費用   Y$`hudJ&  
charge for remittances 匯水手續費   y8(?:#ZC  
charter 營業執照   &0<R:K?>N  
chartered accountant 會計師   nL N6@  
chattles 動產   C6=;(=?C  
check 支票   JXR/K=<^  
che stub 支票存根   J/P@m_Yx  
closed account 己結清賬戶   5KPPZmO  
closing 結算   da86Jj=k  
closing entries 結賬紀錄   F#37Qv  
closing stock 期末存貨   TXvt0&-  
closing the book 結賬   RT+30Q?  
columnar journal 多欄日記賬   %RD7=Z-z  
combination 聯合   kk\zZC <  
commission 佣金   E,yzy[gl  
commodity 商品   ,;ruH^  
common stock 普通股   Go+,jT-  
company 公司   Y|N vBr  
compensation 賠償   /*p?UW<*4  
compound interest 複利   m&jt[   
consignee 承銷人   8!fAv$g0  
consignment 寄銷   M0IqQM57N  
consignor 寄銷人   6_}){ZR  
consolidated balance sheet 合併資產負債表   ws(} K+y_  
consolidated profit and loss account 合併損益表   0-MasI&b  
consolidation 合併   h*X%:UbW  
construction cost 營建成本   ujp,D#xHP  
construction revenue 營建收入   g#<?OFl  
contract 合同   ^)P5(fJ  
control account 統制賬戶   QO`SnN}  
copyright 版權   '*{Rn 7B5  
corporation 公司  
;NVTn<Uj  
cost 成本   iO=uXN1g  
cost accounting 成本會計   H=SMDj)s+  
cost of labour 勞工成本   k49n9EX  
cost of production 生產成本   cM'[;u  
cost of manufacture 製造成本   DBrzw+;e3  
cost of sales 銷貨成本   7)It1i-  
cost price 成本價格   WF.$gBH"  
credit 貸方   8P y_Y>  
credit note 收款通知單   WMRgf~TY=2  
creditor 債權人   &#\7w85$  
crossed check 橫線支票   C]cT*B^  
current account 往來活期賬戶   n_NG~/x  
current asset 流動資產   8\t7}8f  
current liability 流動負債   ScmzbDu  
current profit and loss 本期損益   ,?N_67  
debit 借方   O NzdCgY  
debt 債務   *wZV*)}  
debtor 債務人   ?|rw=%  
deed 契據   2 ]6u Be  
deferred assets 遞延資產   hr"+0KeX  
deferred liabilities 遞延負債   ]qG5Ne_  
delivery 交貨    G/;aZ  
delivery expense 送貨費   zSufU2  
delivery order 出貨單   r\ - k/0  
demand draft 即期匯票   Jy[8,X  
demand note 即期票據    jl%eO.  
demurrage charge 延期費   Q2WrB+/  
deposit 存款   n{NgtH\V  
deposit slip 存款單   Y`p&*O  
depreciation 折舊   QL!+.y%  
direct cost 直接成本   3\~fe/z'I  
direct labour 直接人工   y(BLin!O.  
director 董事    0 9'o  
discount 折扣   !x /Z"  
discount on purchase 進貨折扣   B9Tztg  
   z`{zqP: