[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。   $l.8  
:#sBNy  
acceptance 承兌   NE`;=26c  
account 賬戶   NR&a er  
accountant 會計員   Z>w@3$\z  
accounting 會計   
(?uK  
accounting system 會計制度   :T6zT3(")D  
accounts payable 應付賬款   HW_2!t_R  
accounts receivable 應收賬款   -$%~EY}  
accumulated profits 累積利益   0V8G9Gj  
adjusting entry ?#123;整記錄   K; hP0J  
adjustment ?#123;整   bZK`]L[   
administration expense 管理費用   liB~vdqj  
advances 預付   b;;y|H  
advertising expense 廣告費   /;Cx|\  
agency 代理   ](-[ I#  
agent 代理人   p+Bvfn  
agreement 契約   8zeD%Uv  
allotments 分配數   "/^kFsvp  
allowance 津貼   Cu$`-b^y  
amalgamation 合併   GQ.akA_
(  
amortization 攤銷   `.VkR5/  
amortized cost 應攤成本   )i39'0a  
annuities 年金   M>RLS/r>d  
applied cost 已分配成本   {az LtTh  
applied expense 已分配費用   Nt<Ac&6 s  
applied manufacturing expense 己分配製造費用   \sVzBHy d  
apportioned charge 攤派費用   =&4eW#{LuH  
appreciation 漲價   ;SA+
|,  
article of association 公司章程   3\<(!yY8  
assessment 課稅   6xh-m  
assets 資產   [daR)C  
attorney fee 律師費   [sPLu)q2  
audit 審計   r 3T#Nv  
auditor 審計員   bw#\"uJ  
average 平均數   {iLr$89  
average cost 平均成本   1U~'8=-  
bad debt 壞賬   |~D~#Nz  
balance 餘額   UU =,Brb  
balance sheet 資產負債表   
L<<v   
bank account 銀行賬戶   aC'#H8e|j  
bank balance 銀行結存   2I4G=jM[  
bank charge 銀行手續費   ? zic1i  
bank deposit 銀行存款   3@;24X  
bank discount 銀行貼現   \gZjq]3  
bank draft 銀行匯票   lQ.3_{"s  
bank loan 銀行借款   [nsTO5G$u  
bank overdraft 銀行透支   _{i-.
;K  
bankers acceptance 銀行承兌   ).C>>1ZC  
bankruptcy 破產   Tkf4`Gxd  
bearer 持票人   K,HR= 5  
beneficiary 受益人   kA4kQ}q  
bequest 遺產   !Nhq)i  
bill 票據   =U~\iJ  
bill of exchange 匯票   R&R{I/;i*.  
bill of lading 提單   G!ryW4  
bills discounted 貼現票據   )i.\q  
bills payable 應付票據   |-AR)Smt  
bills receivable 應收票據   !%C&hH\  
board of directors 董事會   /z,+W9`  
bonds 債券   O  >&,h^  
bonus 紅利   N aiZU  
book value 賬面價值   l]e7  
bookkeeper 簿記員   0jefV*3qpB  
bookkeeping 簿記   lFM'F[-?-  
branch office general ledger 支店往來賬戶   vi.q]$ohbV  
broker 經紀人   q/tC/V%@(  
brought down 接前   T^ah'WmNw
 
brought forward 接上頁   kmL~H1qd  
budget 預算   oakm{I|k}  
by-product 副產品   W&k2z,|  
by-product sales 副產品銷售   [SLBA_d  
capital 股本   m4T`Tg#P  
capital income 資本收益   laFF/g;sRC  
capital outlay 資本支出   RE:$c!E!  
capital stock 股本   {5:V h W}  
capital stock certificate 股票   /`VtW$9-  
carried down 移後   9_S>G$
9D  
carried forward 移下頁   gI~jf- w  
cash 現金   !g-19at  
cash account 現金賬戶   [W,maTM"  
cash in bank 存銀行現金   9ev"BO  
cash on delivery 交貨收款   oG;;='*  
cash on hand 庫存現金   _9zydtw  
cash payment 現金支付   J$<g"z3  
cash purchase 現購   m&#a M8:\  
cash sale 現沽   =G2A Ufn  
cashier 出?#123;員   80ms7 B  
cashiers check 本票   !tD,phca~  
certificate of deposit 存款單折   #6<9FY#  
certificate of indebtedness 借據   .!J,9PE  
certified check 保付支票   r*l:F{  
certified public accountant 會計師   >;@hA*<  
charges 費用   Z)zmT%t  
charge for remittances 匯水手續費   vN4 g#,<  
charter 營業執照   f9 b=Zm'  
chartered accountant 會計師   6|:]2S  
chattles 動產   (Sg52zv  
check 支票   H0B"?81  
che stub 支票存根   A,qWg0A]nt  
closed account 己結清賬戶   Z-+p+34ytq  
closing 結算   K:eP Il{JE  
closing entries 結賬紀錄   Ot} E  
closing stock 期末存貨   ]jS+ItL@  
closing the book 結賬   L$+ap~ld  
columnar journal 多欄日記賬   q y8=4~40
 
combination 聯合   0TI+6u  
commission 佣金   L~jKx)S%  
commodity 商品   Gv}h/zu-  
common stock 普通股   #_bSWV4  
company 公司   B/CP/Pfb  
compensation 賠償   x~tG[Y2F?  
compound interest 複利   &H{KXX"X  
consignee 承銷人   i'%: z]hp9  
consignment 寄銷   yVM 1W"Q  
consignor 寄銷人   "syf@[tz7  
consolidated balance sheet 合併資產負債表   kw!1]N  
consolidated profit and loss account 合併損益表   A%s"WSx,  
consolidation 合併   tXTa>Q  
construction cost 營建成本   =e,2/Ep{i  
construction revenue 營建收入   m+Yj"RMx&  
contract 合同   f13%[RA9N  
control account 統制賬戶   3RP}lb  
copyright 版權   n'JwT! A  
corporation 公司   |f~p3KCfV  
cost 成本   vxo iPqo  
cost accounting 成本會計   Z\y@rp\l  
cost of labour 勞工成本   t$Z#zxX
 
cost of production 生產成本   ; . c]0  
cost of manufacture 製造成本   <c6C+OWT,  
cost of sales 銷貨成本   NTVdSK7z~H  
cost price 成本價格   f,Sybf/uHh  
credit 貸方   |:tFQ.Z'2  
credit note 收款通知單   !R WX1Z  
creditor 債權人   Rd5r~iT
 
crossed check 橫線支票   dt 4_x1  
current account 往來活期賬戶   tsZrn  
current asset 流動資產   SA|f1R2uS  
current liability 流動負債   fO.gfHI  
current profit and loss 本期損益   lfKrd3KS_  
debit 借方   ![iAALPNl  
debt 債務   4y+]V~p  
debtor 債務人   E#T-2^nD  
deed 契據   U&/Jh^Yy  
deferred assets 遞延資產   t HPC  
deferred liabilities 遞延負債   !G#3jh:kiY  
delivery 交貨   d]k>7.  
delivery expense 送貨費   @M"h_Z1#  
delivery order 出貨單   'wX'}3_/g  
demand draft 即期匯票   n5%rsNxg  
demand note 即期票據   d7u"Z5t  
demurrage charge 延期費   mD)_quz.sk  
deposit 存款   $_l@k=  
deposit slip 存款單   J%;TK6  
depreciation 折舊   (CH F=g  
direct cost 直接成本   gRKmfJ*u  
direct labour 直接人工   fd Csn:  
director 董事   c`y[V6q9  
discount 折扣   BjJ$I^  
discount on purchase 進貨折扣   oG5JJpLT  
   Y=4,d4uu