[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。   }4xz,oN  
T'VKZ5W  
acceptance 承兌   97VS xhr  
account 賬戶   g0RfvR  
accountant 會計員   O,7*dniH  
accounting 會計   &4Y@-;REt  
accounting system 會計制度   kL%o9=R1  
accounts payable 應付賬款   $ ?YSAD1  
accounts receivable 應收賬款   HQ3kxOT  
accumulated profits 累積利益   b_oUG_B3]  
adjusting entry ?#123;整記錄   m?<5-"hz  
adjustment ?#123;整   XO4rrAYvW  
administration expense 管理費用   D-\z'gS  
advances 預付   Iy{&T#e"  
advertising expense 廣告費   u-~
?ylh  
agency 代理   2aW"t.[j  
agent 代理人  
I~7eu&QZ  
agreement 契約   >)iCKx
 
allotments 分配數   =tfS@o/n  
allowance 津貼   ILXVyU  
amalgamation 合併   7j\jOklV  
amortization 攤銷   y Ide]  
amortized cost 應攤成本   Pb@9<NXm'  
annuities 年金   7_AcvsdW  
applied cost 已分配成本   0p ZX_L'  
applied expense 已分配費用   {K+]^M  
applied manufacturing expense 己分配製造費用   5TcirVO82  
apportioned charge 攤派費用   cvQMZ,p  
appreciation 漲價   Fu#mMn0c  
article of association 公司章程   ADN  
assessment 課稅   pL)o@-k#%  
assets 資產   (]p,Z<f  
attorney fee 律師費   !l1ycQM  
audit 審計   i^u5j\pfY*  
auditor 審計員   %$I@7Es>  
average 平均數   TZ%u;tBH:  
average cost 平均成本   iKuSk~  
bad debt 壞賬   bcZ s+FOPd  
balance 餘額   BF>3CW7  
balance sheet 資產負債表   ^H UNq[sQ  
bank account 銀行賬戶   B* j AD2  
bank balance 銀行結存   l*C(FPw4  
bank charge 銀行手續費   H0
\5a|X-  
bank deposit 銀行存款   dD0:K3@  
bank discount 銀行貼現   !<xeAo%8  
bank draft 銀行匯票   Td>Lp=0rU  
bank loan 銀行借款   y9L:2f\
 
bank overdraft 銀行透支   rZv5>aEI  
bankers acceptance 銀行承兌   :3Hr:~  
bankruptcy 破產   5n'C6q "  
bearer 持票人   OTe0[p6v  
beneficiary 受益人   +c^[[ K"  
bequest 遺產   _e3kO6X  
bill 票據   ' |>  
bill of exchange 匯票   -Am~CM  
bill of lading 提單   I`e|[k2  
bills discounted 貼現票據   Dk XB  
bills payable 應付票據   ngoAFb  
bills receivable 應收票據   O7z-4r  
board of directors 董事會   F7zBm53  
bonds 債券    XVKR}I  
bonus 紅利   lIj2w;$v  
book value 賬面價值   P}+-))J  
bookkeeper 簿記員   %2)'dtPD~  
bookkeeping 簿記   "e\:Cq>\  
branch office general ledger 支店往來賬戶   v&GBu  
broker 經紀人   Ph*tZrd*#  
brought down 接前   )q48cQ  
brought forward 接上頁   LL1HDG>l  
budget 預算   ]"< `^  
by-product 副產品   UlN+  
by-product sales 副產品銷售   cR+9^DzA  
capital 股本   Wl:vO^  
capital income 資本收益   sinnHQ  
capital outlay 資本支出   OJ
L?
[<I  
capital stock 股本   qh)o44/ $  
capital stock certificate 股票   gUoTOA,  
carried down 移後   KXP^F6@l  
carried forward 移下頁   SBY  
cash 現金   ` qqUuFMM  
cash account 現金賬戶   k]=Yi;  
cash in bank 存銀行現金   vq~btc.p{&  
cash on delivery 交貨收款   mG!Rh  
cash on hand 庫存現金   NyTv~8A`)  
cash payment 現金支付   5!T\L~tyt  
cash purchase 現購   5};Nv{km^2  
cash sale 現沽   4Y[uqn[  
cashier 出?#123;員   h<50jnH!  
cashiers check 本票   p}j$p'D.RI  
certificate of deposit 存款單折   i
v*Ft.1t  
certificate of indebtedness 借據   OA??fb,b  
certified check 保付支票   mRT`'f xK  
certified public accountant 會計師   (0Xgv3wd  
charges 費用   {[ j+y  
charge for remittances 匯水手續費   >900O4
  
charter 營業執照   u~,@Zg87  
chartered accountant 會計師   'mz _JM  
chattles 動產   TixXA:Mf  
check 支票   -o\r]24  
che stub 支票存根   9WaKsdf  
closed account 己結清賬戶   'G!w0y F  
closing 結算   piE9qXn  
closing entries 結賬紀錄   t c%?{W\  
closing stock 期末存貨   h[SuuW  
closing the book 結賬   /XG4O  
columnar journal 多欄日記賬   hVe@:1og#  
combination 聯合   5fK#*(x  
commission 佣金   H=OKm  
commodity 商品   >W= 0N(  
common stock 普通股   }\E2
Z[  
company 公司   \lVxlc0{?  
compensation 賠償   +SGM3tY  
compound interest 複利   &}P{w  
consignee 承銷人   7tgn"wK  
consignment 寄銷   ;Zb+WGyj  
consignor 寄銷人   iEG`+h
'  
consolidated balance sheet 合併資產負債表   }4PIpDL  
consolidated profit and loss account 合併損益表   p.9VyM  
consolidation 合併   =IH z@CU  
construction cost 營建成本   L
`%v#R  
construction revenue 營建收入  
sEj?,1jk  
contract 合同   tl|Qw";I  
control account 統制賬戶   
Dz4 fP;n  
copyright 版權   ALqP;/  
corporation 公司   \Lxsg!wtJ  
cost 成本   zT[[WY4  
cost accounting 成本會計   -MrEJ  
cost of labour 勞工成本   F2yc&mXyk  
cost of production 生產成本   **L. !/  
cost of manufacture 製造成本   U$j*{`$4  
cost of sales 銷貨成本   \K+LKa)  
cost price 成本價格   a)'^'jm)4  
credit 貸方   %UuV^C  
credit note 收款通知單   w:l/B '%]Y  
creditor 債權人   `wt*7~'=  
crossed check 橫線支票   x4jn45]x@  
current account 往來活期賬戶   "wi=aV9j  
current asset 流動資產   Jrp{e("9  
current liability 流動負債   T!.6@g`x>  
current profit and loss 本期損益   (B@:0}>  
debit 借方   {FO>^~>l  
debt 債務   iV5x-G`  
debtor 債務人   irSdqa/  
deed 契據   [,s{/OM  
deferred assets 遞延資產   qkpnXQ  
deferred liabilities 遞延負債   }~Z1C0t  
delivery 交貨   .!T]sX_P  
delivery expense 送貨費   [U_Su,  
delivery order 出貨單   dALJlRo"  
demand draft 即期匯票   )jbYWR*&  
demand note 即期票據   SV;S`\i  
demurrage charge 延期費   XJl2_
#  
deposit 存款   {8Jr.&Y2  
deposit slip 存款單   &]gw[ `  
depreciation 折舊   u(B0X=B  
direct cost 直接成本   gz6BfHQG  
direct labour 直接人工   *i#m5f}  
director 董事   ~W'>L++  
discount 折扣   MsMNP[-l  
discount on purchase 進貨折扣   5bZf$$b  
   _ F&BSu