[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。   X(]WVCu  
i|w81p^o  
acceptance 承兌   /%} *Xh  
account 賬戶   5_I->-<  
accountant 會計員   oX S1QT`B  
accounting 會計   jkiFLtB@V  
accounting system 會計制度   % NA9{<I  
accounts payable 應付賬款   8S mCpg  
accounts receivable 應收賬款   ypKUkH/  
accumulated profits 累積利益   Rs-]N1V  
adjusting entry ?#123;整記錄   hyCh9YOu)  
adjustment ?#123;整   5iz{op<$,  
administration expense 管理費用   wQP^WzNE  
advances 預付   DcoX+8 7  
advertising expense 廣告費    FT#8L  
agency 代理   ,2j&ko1  
agent 代理人   OGde00  
agreement 契約   b J=Jg ~&  
allotments 分配數   P7nc7a  
allowance 津貼   @kpv{`Y  
amalgamation 合併   - }7e:!.  
amortization 攤銷   yj;sSRT  
amortized cost 應攤成本   Vr6@>@SC  
annuities 年金   !UG 7Uer  
applied cost 已分配成本   zVXC1u9B  
applied expense 已分配費用   k7?N ?7w  
applied manufacturing expense 己分配製造費用   -fwo
TGlX  
apportioned charge 攤派費用   { /K. 3  
appreciation 漲價   0fF(Z0R,  
article of association 公司章程   k. MUdU^  
assessment 課稅   e,F1Xi#d  
assets 資產   *BR~}1 i  
attorney fee 律師費   u<3HQ.:;  
audit 審計   (i34sqV$m  
auditor 審計員   *5vV6][  
average 平均數   !>{G,\^=pT  
average cost 平均成本   u.d).da  
bad debt 壞賬   {5%5}[/x  
balance 餘額   9o;^[Ql-  
balance sheet 資產負債表   Kqp(%8mf  
bank account 銀行賬戶   f!oT65Vmi  
bank balance 銀行結存   <,Ue 0  
bank charge 銀行手續費   Y ;u<GOe  
bank deposit 銀行存款   l>Z5 uSG  
bank discount 銀行貼現   7ePqmB<.  
bank draft 銀行匯票   Gb8D[1=u=  
bank loan 銀行借款   U}6.h&$  
bank overdraft 銀行透支   &<wuJ%'>)Z  
bankers acceptance 銀行承兌   {;N,t]>8M  
bankruptcy 破產   `tHvD=`m.  
bearer 持票人   ofPHmh`  
beneficiary 受益人   #JgH}|&a$  
bequest 遺產   73V|6tmgY  
bill 票據   /4a._@1h[y  
bill of exchange 匯票   @6{~05.p  
bill of lading 提單   $^OvhnL/  
bills discounted 貼現票據   d]:I(9K  
bills payable 應付票據   ]$Yvj!K
*Q  
bills receivable 應收票據   tE@;X=  
board of directors 董事會   N['qgO/  
bonds 債券   ]8Q4B W  
bonus 紅利   4a'N>eDR  
book value 賬面價值   NWM8[dI  
bookkeeper 簿記員   JHz [7  
bookkeeping 簿記   ^.1c{0Y^0  
branch office general ledger 支店往來賬戶   99:C"`E{  
broker 經紀人   G]+&!4  
brought down 接前   .q9 $\wM/  
brought forward 接上頁   1#.>a$>  
budget 預算   Zb1<:[  
by-product 副產品   fb{``,nO  
by-product sales 副產品銷售   clNkph  
capital 股本   &?q/ 1vLa  
capital income 資本收益   W_kHj}dj,p  
capital outlay 資本支出   KVD8YfF  
capital stock 股本   Z?%zgqTXb  
capital stock certificate 股票   kuol rfGB  
carried down 移後   S-k8jm  
carried forward 移下頁   B?4boF?~  
cash 現金   ~xD={9BL  
cash account 現金賬戶   *Eo?k<:zPm  
cash in bank 存銀行現金   p(~Yx3$*  
cash on delivery 交貨收款   $Hj.{;eC/k  
cash on hand 庫存現金   0URji~?|x  
cash payment 現金支付   H`0|tepz  
cash purchase 現購   rd9e \% A  
cash sale 現沽  
gREzZ+([  
cashier 出?#123;員   DpUbzr41+k  
cashiers check 本票   Qk,I^1w?7  
certificate of deposit 存款單折   Z/t+8;TMR,  
certificate of indebtedness 借據   dYL"h.x  
certified check 保付支票   &Rvm>TC=  
certified public accountant 會計師   D|Q#gcWpo  
charges 費用   R:#k%}W  
charge for remittances 匯水手續費   fZ*+2T>  
charter 營業執照   ynE)Xdh  
chartered accountant 會計師   Kac' ;
1  
chattles 動產   8=gjY\Dp  
check 支票   8P1=[i]  
che stub 支票存根   ~S8*t~  
closed account 己結清賬戶   /(iFcMT  
closing 結算   LN@F+CyDc  
closing entries 結賬紀錄   . koYHq  
closing stock 期末存貨   MBqt&_?K  
closing the book 結賬   8$0rR55  
columnar journal 多欄日記賬   ie2WL\tR4  
combination 聯合   V+VkY3  
commission 佣金   U-R6xxPZ  
commodity 商品   X4 A<[&F/  
common stock 普通股   ,M^P!  
company 公司   Y?(r3E^x  
compensation 賠償   UE$UR#T'w  
compound interest 複利   )?X-(4  
consignee 承銷人   Uc@
Ao :  
consignment 寄銷   %?p1d!  
consignor 寄銷人   gK[YQXfTy  
consolidated balance sheet 合併資產負債表   k3)dEH1z  
consolidated profit and loss account 合併損益表   Yy)tmq  
consolidation 合併   $shoasSuI  
construction cost 營建成本   A'jP7P  
construction revenue 營建收入   0V'nK V"|  
contract 合同   PfC!lI BU  
control account 統制賬戶   %F-ZN^R  
copyright 版權   0tEYU:Qu  
corporation 公司   X@K-^8  
cost 成本   yIDD@j=l  
cost accounting 成本會計   wPwXM!  
cost of labour 勞工成本   i`dCG[  
cost of production 生產成本   %
*`J k#W:  
cost of manufacture 製造成本   <gJ U?$  
cost of sales 銷貨成本   8]M_z:F7F  
cost price 成本價格   b\-&sM(W"  
credit 貸方   
wnM9('\  
credit note 收款通知單   =jX8.K4]  
creditor 債權人   p;t
Vn{u  
crossed check 橫線支票   3td)'}  
current account 往來活期賬戶   }Ub6eXf(2  
current asset 流動資產   @8;W\L$~1  
current liability 流動負債   Q 4f/Z  
current profit and loss 本期損益   J|w\@inQ  
debit 借方   ev#;t@^
 
debt 債務   ^(|vsFz
n  
debtor 債務人   bpKZ3}U  
deed 契據   >i5acuth  
deferred assets 遞延資產   (&+kl q  
deferred liabilities 遞延負債   B,TB3 {  
delivery 交貨   -5I2
ga  
delivery expense 送貨費   -lhLA`6_R  
delivery order 出貨單   mxz-4.  
demand draft 即期匯票   N1|$$9G+  
demand note 即期票據   V{^!BBQ  
demurrage charge 延期費   7tcPwCc{  
deposit 存款   O'W0q;rT  
deposit slip 存款單   ($}`R xj1@  
depreciation 折舊   m3mp/g.
>  
direct cost 直接成本   \>7^f 3m  
direct labour 直接人工   WnGGo'
Z  
director 董事   6bBB/yd  
discount 折扣   ad:&$  
discount on purchase 進貨折扣   wYQ&C{D%  
   >]W)'lnO