[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。   ^g*2jH+  
J3#  
acceptance 承兌   h?2:'Vu]  
account 賬戶   _+x&[^gjP
 
accountant 會計員   Q7@ m.w%`  
accounting 會計   @qWes@   
accounting system 會計制度   `PeWV[?  
accounts payable 應付賬款   WMXk-?v4  
accounts receivable 應收賬款   >
aV Q  
accumulated profits 累積利益   K#oF=4_/|  
adjusting entry ?#123;整記錄   RB `
<Zw  
adjustment ?#123;整   d!]fou  
administration expense 管理費用   4?F7%^vr  
advances 預付   F3V_rE<  
advertising expense 廣告費   @Zd/>'  
agency 代理   nolLeRE1  
agent 代理人   Xv1mjHZCC  
agreement 契約   ,c_NXC^X?  
allotments 分配數   1%,AU  
allowance 津貼   SUQk0
(M  
amalgamation 合併   *1fZcw'C.  
amortization 攤銷   Kv26rY8Q  
amortized cost 應攤成本   M,nLPHgK  
annuities 年金   'dTg\ Qv  
applied cost 已分配成本   FD*w4U5  
applied expense 已分配費用   %T:7I[f  
applied manufacturing expense 己分配製造費用   60u}iiC@  
apportioned charge 攤派費用   ;wkoQ8FD9  
appreciation 漲價   LVX01ox$  
article of association 公司章程   Q-LDFnOFwp  
assessment 課稅   :~ 1p  
assets 資產   y 2v69nu~q  
attorney fee 律師費   'aoHNZfxw  
audit 審計   V=g<3R&  
auditor 審計員   eTp}*'$ p  
average 平均數   d5ivtK?  
average cost 平均成本   h#iFp9N  
bad debt 壞賬   Z>#MTxU(  
balance 餘額   7iJ=~po:o  
balance sheet 資產負債表   Ie
%tw c  
bank account 銀行賬戶   [rt+KA  
bank balance 銀行結存   (Mw<E<f  
bank charge 銀行手續費   )FfJ%oT}  
bank deposit 銀行存款   ? m$7)@p  
bank discount 銀行貼現   u LXV,  
bank draft 銀行匯票    ^?3e?Q?  
bank loan 銀行借款   0G.y_<=  
bank overdraft 銀行透支   'F665  
bankers acceptance 銀行承兌   ADa'(#+6  
bankruptcy 破產   >v DD.
 
bearer 持票人   "/-T{p;.  
beneficiary 受益人   FOU^Wcop%  
bequest 遺產   "?~u*5  
bill 票據   `RG_FS"v  
bill of exchange 匯票   68^5X"OGF  
bill of lading 提單   0bQm:J[(#  
bills discounted 貼現票據   mfNYN4Um6  
bills payable 應付票據   LBlaDw  
bills receivable 應收票據   `Oc`I9  
board of directors 董事會   ;uC + 5g`  
bonds 債券   /}Z0\,  
bonus 紅利    NI^[7.2  
book value 賬面價值   DNy1} 3wg  
bookkeeper 簿記員   ?*~Pgh >uL  
bookkeeping 簿記   |$vhu`]Z@^  
branch office general ledger 支店往來賬戶   lilKYrUmG  
broker 經紀人   e8TJ =}\  
brought down 接前   &x(^=sTHI  
brought forward 接上頁   _/)?GXwLn  
budget 預算   i*JbFukG  
by-product 副產品   /!*gH1s  
by-product sales 副產品銷售   $^2 j#]uX  
capital 股本   :W/,V^x}  
capital income 資本收益   (]yOd/ru/C  
capital outlay 資本支出   IJ% S[>  
capital stock 股本   VS#i>nlT  
capital stock certificate 股票   hupYiI~  
carried down 移後   q?=eD^]  
carried forward 移下頁   Qhd
~4  
cash 現金   Z81{v<c;  
cash account 現金賬戶   9xvE?8;M#  
cash in bank 存銀行現金   ^%v<I"<Uq5  
cash on delivery 交貨收款   7b_Ihv   
cash on hand 庫存現金   >o\[?QvP  
cash payment 現金支付   {GS7J  
cash purchase 現購   7]q$sQ  
cash sale 現沽   $h Isab_  
cashier 出?#123;員   5O9Oi:-!c  
cashiers check 本票   Ah2%LXdHA  
certificate of deposit 存款單折   *q%)q  
certificate of indebtedness 借據   uW&P1'X  
certified check 保付支票   xi6Fs, 2S  
certified public accountant 會計師   8u::f`vi  
charges 費用   {.We%{
4V  
charge for remittances 匯水手續費   b|c?xHF}K  
charter 營業執照   4ifWNL^)  
chartered accountant 會計師   \jdpL1  
chattles 動產   wR;_x x  
check 支票   %^=fjJGV{~  
che stub 支票存根   \^wI9g~0  
closed account 己結清賬戶   t/,k{5lX  
closing 結算   <!\J([NM8  
closing entries 結賬紀錄   c FjC  
closing stock 期末存貨    ##7,  
closing the book 結賬   n_@YKz;8  
columnar journal 多欄日記賬   `@{qnCNQ  
combination 聯合   uOEFb  
commission 佣金   ^P-!pK*  
commodity 商品   !U$ %Jz  
common stock 普通股   63QS
Yn,t  
company 公司   DTdL| x.{  
compensation 賠償   Llf>C,)  
compound interest 複利   zxCxGT\;  
consignee 承銷人   0\AYUa?RM  
consignment 寄銷   |WeLmy%9  
consignor 寄銷人   AZ5c^c)  
consolidated balance sheet 合併資產負債表   l_LfVON  
consolidated profit and loss account 合併損益表   J=/|iW  
consolidation 合併   Mi\f?  
construction cost 營建成本   VGBL<X  
construction revenue 營建收入   {M]m cRB(
 
contract 合同   !+cRtCaA::  
control account 統制賬戶   nTjQ4y  
copyright 版權   FXFQ@q*}v  
corporation 公司   WK#lE&V3  
cost 成本   `SWf)1K  
cost accounting 成本會計   ;w?zmj<Dm  
cost of labour 勞工成本   p&bQ_XOH  
cost of production 生產成本   il-v>GJU7{  
cost of manufacture 製造成本   .N]^g#  
cost of sales 銷貨成本   dL")E|\\k  
cost price 成本價格   8|7fd|6~  
credit 貸方   $cH'9W}3K  
credit note 收款通知單   mxjY-Kq  
creditor 債權人   n$}c+1   
crossed check 橫線支票   1K,bmb xRt  
current account 往來活期賬戶   ^zqz$G#  
current asset 流動資產   <acAc2  
current liability 流動負債   NS=puo  
current profit and loss 本期損益   hGF:D#jyT  
debit 借方   Lm'Ony^F  
debt 債務   +98~OInySZ  
debtor 債務人   dvsOJj/b  
deed 契據   1S\q\kz->D  
deferred assets 遞延資產   jKQnox+=  
deferred liabilities 遞延負債   H5/%"1Q  
delivery 交貨   ? Z8_(e0U  
delivery expense 送貨費   VX&K
GG.6  
delivery order 出貨單   *8"5mC;"  
demand draft 即期匯票   9ZG.%+l  
demand note 即期票據   k$o6~u 2&  
demurrage charge 延期費   ~&k1P:#R  
deposit 存款   ep[7#\}5  
deposit slip 存款單   fYx$3a.  
depreciation 折舊   .he%a3e  
direct cost 直接成本   XXmtpM8  
direct labour 直接人工   Tb}`]Y`X  
director 董事   BWL~)Hx  
discount 折扣   ~oT0h[<  
discount on purchase 進貨折扣   +t/VF (!  
   6}Y^X