[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。   2dts}G  
bTs2$81[  
acceptance 承兌   kNuvJ/St  
account 賬戶   /_{-~0Z=@B  
accountant 會計員   L15)+^4n  
accounting 會計   8)>>EN8 R  
accounting system 會計制度   ~-"CU:$
o  
accounts payable 應付賬款   3.movkj  
accounts receivable 應收賬款   [8u9q.IZ  
accumulated profits 累積利益   CvIuH=,  
adjusting entry ?#123;整記錄   ("`"?G  
adjustment ?#123;整   b+Q{Z*  
administration expense 管理費用   :7{GOx  
advances 預付   FH</[7f;@N  
advertising expense 廣告費   &XNt/bK-?  
agency 代理   ,Uh
^e]pC  
agent 代理人   F=\ REq  
agreement 契約   tY$@,>2v  
allotments 分配數   k$=L&id  
allowance 津貼   _DR@P(0>_  
amalgamation 合併   :EW1I>}_  
amortization 攤銷   4m~y%> &  
amortized cost 應攤成本   ru:"c^W:[  
annuities 年金   $YJ 1
P  
applied cost 已分配成本   gX"  
applied expense 已分配費用   7\@c1e*e  
applied manufacturing expense 己分配製造費用   ?;#Q3Y+  
apportioned charge 攤派費用   u?V}pYX  
appreciation 漲價   ]ty$/{hx'  
article of association 公司章程   vhMoCLb  
assessment 課稅   c{^1`(#?  
assets 資產   #x 6/"Y2  
attorney fee 律師費   &n*ga$Q  
audit 審計   6TRLHL~B  
auditor 審計員   z/#,L!Z3  
average 平均數   A}"|_&E  
average cost 平均成本   \LUW?@gLa  
bad debt 壞賬   "yymnIQ3u  
balance 餘額   H ~*N:$C  
balance sheet 資產負債表   cO:lpsKYQ  
bank account 銀行賬戶   g Cp`J(2v:  
bank balance 銀行結存   @de  ZZ  
bank charge 銀行手續費   27}:f?2hbJ  
bank deposit 銀行存款   ESviWCh0Fl  
bank discount 銀行貼現   IFW(nB(  
bank draft 銀行匯票   Dx\~#$S!=  
bank loan 銀行借款   &q&z$Gc;m  
bank overdraft 銀行透支   ZQ"dAR /y  
bankers acceptance 銀行承兌   5]mH.{$x$?  
bankruptcy 破產   9z?c0W5x  
bearer 持票人   42e[OG-  
beneficiary 受益人   7!qeIz  
bequest 遺產   "IS; o o$g  
bill 票據   E2l"e?AN~  
bill of exchange 匯票   ~LI}   
bill of lading 提單   <Z[Z&^  
bills discounted 貼現票據   |>P:R4
P  
bills payable 應付票據   N?3p,2  
bills receivable 應收票據   75>%!
mhM  
board of directors 董事會   em7L`,  
bonds 債券   _9-;35D_  
bonus 紅利   R;,5LS&*a  
book value 賬面價值   gHgqElr(  
bookkeeper 簿記員   foPM5+.G  
bookkeeping 簿記   p7+>]sqX  
branch office general ledger 支店往來賬戶   ^G qO>1U  
broker 經紀人   zvN7aG  
brought down 接前   mR2"dq; U  
brought forward 接上頁   %cs"PS  
budget 預算   Qraq{'3  
by-product 副產品   *56j'FX  
by-product sales 副產品銷售   9~^k3!>0  
capital 股本   A99;bf}"  
capital income 資本收益    irh Z  
capital outlay 資本支出   AW;xlY= g  
capital stock 股本   Ql
Vj#Jv;~  
capital stock certificate 股票   :bo2H[U+  
carried down 移後   ` *hTx|!'  
carried forward 移下頁   {%6 '|<`[  
cash 現金   S^q^=q0F  
cash account 現金賬戶   bfUKh%!M  
cash in bank 存銀行現金    QP"5A7=m  
cash on delivery 交貨收款   Li8/GoJW-T  
cash on hand 庫存現金   G(A7=8vW  
cash payment 現金支付   &'neOf/~  
cash purchase 現購   >q')%j  
cash sale 現沽   RK*tZ  
cashier 出?#123;員   a^G>|+8  
cashiers check 本票   J*ofa>  
certificate of deposit 存款單折   -5os0G80  
certificate of indebtedness 借據   ao7M(f  
certified check 保付支票   Lcg1X3$G  
certified public accountant 會計師   I+Y Z+  
charges 費用   )-XD= ]  
charge for remittances 匯水手續費   s!W{ru  
charter 營業執照   q-1vtbn  
chartered accountant 會計師   z$Z%us>io  
chattles 動產   zWN]#W`  
check 支票   ]c\`EHN  
che stub 支票存根   sw$JY}Q8x  
closed account 己結清賬戶   (w_b  
closing 結算   *?Oh%.HgF  
closing entries 結賬紀錄   U_9|ED:  
closing stock 期末存貨   |Eu#mN  
closing the book 結賬   `
&)  
columnar journal 多欄日記賬   @CPkP  
combination 聯合   ~hP]<$v  
commission 佣金   )+)qFGVz  
commodity 商品   Dir# [j  
common stock 普通股   F&k<P>k  
company 公司   Y3V2}  
compensation 賠償   !!6@r| .  
compound interest 複利   2#R0Bd  
consignee 承銷人   J,h'eY5  
consignment 寄銷   eHHU2^I,  
consignor 寄銷人   YYe<StyH  
consolidated balance sheet 合併資產負債表   Sw{rNzh%$  
consolidated profit and loss account 合併損益表   I_c?Ky8J_|  
consolidation 合併   EAs^i+/  
construction cost 營建成本   SbtZhg=S_  
construction revenue 營建收入   hZ>1n&[@  
contract 合同   GB*^?Ii  
control account 統制賬戶   gYpFF=7j<@  
copyright 版權   W$}2 $}r0U  
corporation 公司   ZSwhI@|  
cost 成本   HS.eK#:N  
cost accounting 成本會計   1"l48NLL|  
cost of labour 勞工成本   =m;cy0))  
cost of production 生產成本   t,~feW,  
cost of manufacture 製造成本   I'J-)D`  
cost of sales 銷貨成本   JFRbWQ0  
cost price 成本價格   vA?3kfL|#  
credit 貸方   DI :  
credit note 收款通知單   u\K`TWb%  
creditor 債權人   H'@@%nO(  
crossed check 橫線支票   BgsU:eKe  
current account 往來活期賬戶   tB0f+ wC  
current asset 流動資產   JWQd6JQ_~V  
current liability 流動負債   =EHKu|rX~  
current profit and loss 本期損益   9WL$3z'*  
debit 借方   qz-lQ  
debt 債務   @Y%i`}T%(  
debtor 債務人   Z%{`j!!p  
deed 契據   `b)i;m  
deferred assets 遞延資產   {ZUgyGE{  
deferred liabilities 遞延負債   }F_ =.w0  
delivery 交貨   m.yt?`  
delivery expense 送貨費   $B )jSxSy  
delivery order 出貨單   :Q;mgHTNz  
demand draft 即期匯票   JGlp7wro  
demand note 即期票據   A2nL=9~   
demurrage charge 延期費   /p{$HkVw  
deposit 存款   Jb!s#g   
deposit slip 存款單   :<6gP(  
depreciation 折舊   r#mH[|@W~  
direct cost 直接成本   <a(739IF   
direct labour 直接人工   U uSCqI};  
director 董事   _dVA^m  
discount 折扣   ib(4Y%U6~  
discount on purchase 進貨折扣   zrA=?[  
   JPe<qf-