[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。   ?}^ y6  
T\zn&6  
acceptance 承兌   d<?Zaehe\  
account 賬戶   "c~``i\G  
accountant 會計員   e{2Za   
accounting 會計   \zVp8MMf  
accounting system 會計制度   sfG9R"  
accounts payable 應付賬款   2:.$:wS  
accounts receivable 應收賬款   `o_i+?E  
accumulated profits 累積利益   X%!?\3S  
adjusting entry ?#123;整記錄   ^38kxwh  
adjustment ?#123;整   ,-d2wzhW  
administration expense 管理費用   LCRWC`%&  
advances 預付   ,EH-Sf2Cb  
advertising expense 廣告費   =S^ vIo)  
agency 代理   5-a^Frmg#"  
agent 代理人   \py&v5J)s!  
agreement 契約   S% ptG$Z  
allotments 分配數   YedF%  
allowance 津貼   oMn'{+(w  
amalgamation 合併   S]ndnxy"b  
amortization 攤銷   #I ,c'Vj  
amortized cost 應攤成本  
j}h%, 7  
annuities 年金   r+]a  
applied cost 已分配成本   T?n[1%K  
applied expense 已分配費用   %RIu'JXi  
applied manufacturing expense 己分配製造費用   'bji2#z[  
apportioned charge 攤派費用   |Qpo[E}a  
appreciation 漲價   >SZuN"r8`  
article of association 公司章程   GYT0zMMf  
assessment 課稅   >&Ye(3w&  
assets 資產   E
xi#@-  
attorney fee 律師費   ,=ju^_^sA  
audit 審計   "H=fWz5z  
auditor 審計員   {dl@#Tu  
average 平均數   BH^cR<<j  
average cost 平均成本   N:^
4OnVR  
bad debt 壞賬   z1e+Ob&  
balance 餘額   IOrYm  
balance sheet 資產負債表   ~8Ef`zL  
bank account 銀行賬戶   Y% [H:  
bank balance 銀行結存   IxlPpS9Wx  
bank charge 銀行手續費   CwEb ?  
bank deposit 銀行存款   6>d3*  
bank discount 銀行貼現   j,_{f =3;  
bank draft 銀行匯票   v<} $d.&*  
bank loan 銀行借款   .}tpEvAw}  
bank overdraft 銀行透支   ^^Q>AfTR.  
bankers acceptance 銀行承兌   [/cJc%{N  
bankruptcy 破產   uvD*]zX  
bearer 持票人   toox`|  
beneficiary 受益人   MIv,$  
bequest 遺產   BGT`) WP  
bill 票據   ,+g0#8?p^x  
bill of exchange 匯票   NjA\*M9  
bill of lading 提單   SMm
$4h R  
bills discounted 貼現票據   vinn|_s%  
bills payable 應付票據   TsRbIq[  
bills receivable 應收票據   49#? I:l  
board of directors 董事會   (5^SL Y  
bonds 債券   ?7*J4.  
bonus 紅利   WoMMA o~  
book value 賬面價值   5sMyH[5zY  
bookkeeper 簿記員   |i'w"Tz4  
bookkeeping 簿記   0
Szt^l7  
branch office general ledger 支店往來賬戶   *5'l"YQ@1  
broker 經紀人   iHOvCrp+X  
brought down 接前   LTio^uH  
brought forward 接上頁  
QtqE&j  
budget 預算   Z@>WUw@F  
by-product 副產品   }l@7t&T|  
by-product sales 副產品銷售   FE?^}VH  
capital 股本   *7/MeE6)i  
capital income 資本收益   771r(X?Fa  
capital outlay 資本支出   cA B^]j  
capital stock 股本   )Rw O2H  
capital stock certificate 股票   9O#?r82  
carried down 移後   7y>{Y$n  
carried forward 移下頁   &uv7`VT  
cash 現金   QcDtZg\  
cash account 現金賬戶   Js8d{\0\  
cash in bank 存銀行現金   F|W(_llfM  
cash on delivery 交貨收款   /SYzo4(  
cash on hand 庫存現金   /T/7O  
cash payment 現金支付   Q\v^3u2;m`  
cash purchase 現購   _;5N@2?  
cash sale 現沽   V}"w8i+D?  
cashier 出?#123;員   'ZQR
@~G  
cashiers check 本票   x\XOtjJr  
certificate of deposit 存款單折   Ja6PX P]'  
certificate of indebtedness 借據   $P~Tt4068  
certified check 保付支票   umj5M5oe3  
certified public accountant 會計師   bG9$&,  
charges 費用   #kDJ>r |&-  
charge for remittances 匯水手續費   VN9C@ ;'$  
charter 營業執照   cH%#qE3  
chartered accountant 會計師   %phv<AW  
chattles 動產   LK[%}2me  
check 支票   G_a//[p  
che stub 支票存根   kUG3_ *1 .  
closed account 己結清賬戶   ^iq$zHbc0u  
closing 結算   uEKa  FRm  
closing entries 結賬紀錄   KUqD<Jj?  
closing stock 期末存貨   #/Qe7:l  
closing the book 結賬   UA}oOteG  
columnar journal 多欄日記賬   D#,P-0+%  
combination 聯合   w_!]_6%{b  
commission 佣金   <+c6CM$#}V  
commodity 商品   PH}^RR{H[  
common stock 普通股   x  GHS  
company 公司   [8QE}TFic  
compensation 賠償   UF00K1dbz  
compound interest 複利   "~lGSWcU  
consignee 承銷人   x p#+{}  
consignment 寄銷   {r!X W  
consignor 寄銷人   bJE$ >  
consolidated balance sheet 合併資產負債表   B3^4,'  
consolidated profit and loss account 合併損益表   Ag`:!*  
consolidation 合併   <2a7>\74E0  
construction cost 營建成本   woqP&8a  
construction revenue 營建收入   { +%S{=j  
contract 合同   A"@C }f  
control account 統制賬戶   ~\z\f}w  
copyright 版權   3[L)q2;}$N  
corporation 公司   8HyK;+ZkVd  
cost 成本   Sgt@G=_o  
cost accounting 成本會計   Px)/`'D  
cost of labour 勞工成本   kE
Q${F{  
cost of production 生產成本   An e.sS  
cost of manufacture 製造成本   u&>o1!c*P  
cost of sales 銷貨成本   YrR}55V,  
cost price 成本價格   F*_mHYa;  
credit 貸方   04wmN  
credit note 收款通知單   J8"Cw<=O  
creditor 債權人   =y/VrF.bV  
crossed check 橫線支票   c!BiGw,;  
current account 往來活期賬戶   P2`!)teN  
current asset 流動資產   v?\bvg\E  
current liability 流動負債   nO~TW  
current profit and loss 本期損益   j/R  
debit 借方   46dh@& U  
debt 債務   ,z?Re)qm  
debtor 債務人   /EOtK|E  
deed 契據   By8C-jD  
deferred assets 遞延資產   l\yFx  
deferred liabilities 遞延負債   hNV"{V3`{  
delivery 交貨   TWC^M{e  
delivery expense 送貨費   G!54 e  
delivery order 出貨單   (l.`g@(L  
demand draft 即期匯票   PF1m :Iz`d  
demand note 即期票據   Z50]g  
demurrage charge 延期費   W)F2X0D
>  
deposit 存款   :/9@p  
deposit slip 存款單   /R< Q~G|\  
depreciation 折舊   j`\}xDg  
direct cost 直接成本   1@H3!V4  
direct labour 直接人工   !m$OI:rr  
director 董事   Zjt3U;Y
 
discount 折扣   :_tsS)Q2m  
discount on purchase 進貨折扣   6M"]p  
   >Z?3dM~[