[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。   1BA5|  
17;qJ_T)  
acceptance 承兌   gS^Y?  
account 賬戶   1cPjgBxv#  
accountant 會計員    Wwo`R5  
accounting 會計   U^xtS g  
accounting system 會計制度   H-Or  
accounts payable 應付賬款   DP7B X^e  
accounts receivable 應收賬款   *[wj )  
accumulated profits 累積利益   jD'$nKpg  
adjusting entry ?#123;整記錄   e5.s qft  
adjustment ?#123;整   Je;HAhL  
administration expense 管理費用   &<S]=\  
advances 預付   wg 6
 
advertising expense 廣告費   AG<TY<nqL  
agency 代理   G[[<-[C]5  
agent 代理人   ++M%PF [ {  
agreement 契約   )u(Dqu\t  
allotments 分配數   23[XmBf  
allowance 津貼   C*,PH!$k  
amalgamation 合併   &Kc'g H  
amortization 攤銷   T6p2=o&p  
amortized cost 應攤成本   }{m.\O  
annuities 年金   V(6ovJpA0  
applied cost 已分配成本   RkXW(T`  
applied expense 已分配費用   I=Xj;\b  
applied manufacturing expense 己分配製造費用   q|7$@H^*  
apportioned charge 攤派費用   &IgH]?t  
appreciation 漲價   pj9s=}1 '  
article of association 公司章程   e`D?x1-  
assessment 課稅   9q f=P3  
assets 資產   H;rLU9b  
attorney fee 律師費   }=JuC+#~n  
audit 審計   QF`o%mI  
auditor 審計員   joJ:*oL  
average 平均數   >4eZ%</D5  
average cost 平均成本   F {T\UX  
bad debt 壞賬   #^&.*'z%z  
balance 餘額   i5^U1K\M  
balance sheet 資產負債表   =5Auk5&  
bank account 銀行賬戶   "jG-)k`a  
bank balance 銀行結存   /A~+32B  
bank charge 銀行手續費   h|t\rV^  
bank deposit 銀行存款   ZRo-=/1  
bank discount 銀行貼現   meNz0ve  
bank draft 銀行匯票   9J'3b <  
bank loan 銀行借款   y153ax  
bank overdraft 銀行透支   VyL|d^'f_  
bankers acceptance 銀行承兌   vAp?Zl?g  
bankruptcy 破產   @s/0 .7  
bearer 持票人   %R[X_
n=  
beneficiary 受益人   $*i"rlJC  
bequest 遺產   5!)_"u3  
bill 票據   *<nfA}  
bill of exchange 匯票   z@n77 9i  
bill of lading 提單   =C.WM*='  
bills discounted 貼現票據   L=WB'*N  
bills payable 應付票據   vswBK-w(Z  
bills receivable 應收票據   2DbM48\E  
board of directors 董事會   v<U +&D{  
bonds 債券   M,b^W:('4  
bonus 紅利   %!e;sL~&  
book value 賬面價值   PofHe
 
bookkeeper 簿記員   *=ymK*  
bookkeeping 簿記   |]9Z#lv+I  
branch office general ledger 支店往來賬戶   FI$#x%A  
broker 經紀人   Rr>h8Ni <  
brought down 接前   _z 3
YB  
brought forward 接上頁   _{5t/^w&!  
budget 預算   K'zG[[P  
by-product 副產品   I!1nB\l  
by-product sales 副產品銷售   !1\jD  
capital 股本   kGX;x}q  
capital income 資本收益   kbkq
.f
Yr  
capital outlay 資本支出   B=`"!?we  
capital stock 股本   Ew kZzVuX  
capital stock certificate 股票  
^."HD(  
carried down 移後   eZWR)+aq  
carried forward 移下頁   +2+wNFU  
cash 現金   H^no&$2`1  
cash account 現金賬戶   b|HH9\  
cash in bank 存銀行現金   uJ!yM;{+  
cash on delivery 交貨收款   @.fyOyOC  
cash on hand 庫存現金   cOr@dUSL  
cash payment 現金支付   BsX# ~  
cash purchase 現購   C8 b%r|^#  
cash sale 現沽   ]'/ZSy,  
cashier 出?#123;員   }w)`)N
  
cashiers check 本票   t[
ZumQ@HC  
certificate of deposit 存款單折   !7K-Kqn  
certificate of indebtedness 借據   ;|Ja|@82  
certified check 保付支票   j>0~ "A  
certified public accountant 會計師   fii\&p7z  
charges 費用   d^w*!<8
 
charge for remittances 匯水手續費   |e@Bi#M[  
charter 營業執照   >5jHgs#  
chartered accountant 會計師   Q4;br?2H  
chattles 動產   }bs2Rxkh  
check 支票   nd]AvVS  
che stub 支票存根   DgLSDKO!  
closed account 己結清賬戶   e]+ [lq\p@  
closing 結算   V!SB9t`E  
closing entries 結賬紀錄   2.K"+%  
closing stock 期末存貨   -0) So  
closing the book 結賬   G"BoD5m  
columnar journal 多欄日記賬   (pjmE7`"P  
combination 聯合   63$ R')  
commission 佣金   Vo%UiVHy  
commodity 商品   N -]m <z>  
common stock 普通股   W`PK9juu  
company 公司   Yb|zE   
compensation 賠償   Hf/2KYZ  
compound interest 複利   [\ JZ pF  
consignee 承銷人   `f:5w^A  
consignment 寄銷   Wb4%=2Qn  
consignor 寄銷人  
YSuwV)Y  
consolidated balance sheet 合併資產負債表   bz~-uHC  
consolidated profit and loss account 合併損益表   Z6b3gV  
consolidation 合併   BX),
U  
construction cost 營建成本   e;=G|E  
construction revenue 營建收入   >oc7=F<8lS  
contract 合同   /Ki :6  
control account 統制賬戶   "gCSbMq(Vq  
copyright 版權   omV.Qb'NS  
corporation 公司  
n#N< zC/  
cost 成本    \~  
cost accounting 成本會計   'FBvAk6  
cost of labour 勞工成本   qR_"aQ7s2  
cost of production 生產成本   <EI'N0~KG  
cost of manufacture 製造成本   ^}8_tZs8\  
cost of sales 銷貨成本   ?.A6HrAPB  
cost price 成本價格   jkNZv. )p  
credit 貸方   %a/O7s6  
credit note 收款通知單   Iw"?%k\U  
creditor 債權人   2|~&x~  
crossed check 橫線支票   pAmTwe  
current account 往來活期賬戶   _<.R\rX&  
current asset 流動資產   r _r$nl  
current liability 流動負債   7$G
P#V1r/  
current profit and loss 本期損益   xuelo0h,  
debit 借方   U2ANu|  
debt 債務   =]E1T8|  
debtor 債務人   ,XP9NHE  
deed 契據   CSU>nIE0  
deferred assets 遞延資產   vS<;:3  
deferred liabilities 遞延負債   Qb# S)[6s+  
delivery 交貨   O!f* @  
delivery expense 送貨費   Ro:-u7q  
delivery order 出貨單   U(./LrM05  
demand draft 即期匯票   c_^H;~^rL  
demand note 即期票據   `T9
<}&=!  
demurrage charge 延期費   7*XG]=z/  
deposit 存款   PfrW,R~r  
deposit slip 存款單   l!iB -?'u  
depreciation 折舊   <6apv( 2a  
direct cost 直接成本   .^kTb2$X  
direct labour 直接人工   uR "]w7=  
director 董事   _k+Bj.L  
discount 折扣   NHc+QMbou(  
discount on purchase 進貨折扣   g1J]z<&  
   n6o}$]H