[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。   @d&/?^dp6  
D?M!ra  
acceptance 承兌   C;~*pMAYe  
account 賬戶   Hk
7K`9  
accountant 會計員   _P?\.W@  
accounting 會計   /b;K  
accounting system 會計制度   PNeh#PI6)  
accounts payable 應付賬款   ]h9!ei [  
accounts receivable 應收賬款   ~LQ[4h<J !  
accumulated profits 累積利益   
i5F:r|  
adjusting entry ?#123;整記錄   3CE[(   
adjustment ?#123;整   1=2^90  
administration expense 管理費用   `8\Ja$ =  
advances 預付   Yct5V,X^  
advertising expense 廣告費   y]e>E  
agency 代理   H@uE>  
agent 代理人   t_ur&.^SB  
agreement 契約   bq
x0d=Z~[  
allotments 分配數   q*)+K9LRk  
allowance 津貼   tD$lNh^  
amalgamation 合併   Fd\e*ww'  
amortization 攤銷  
Vc3mp;6"  
amortized cost 應攤成本   y/c%+Ca/  
annuities 年金   23DJV);g8  
applied cost 已分配成本   V84*0&qOW  
applied expense 已分配費用   VzlDHpG  
applied manufacturing expense 己分配製造費用   OVk~N)  
apportioned charge 攤派費用   Cz^Q5F`  
appreciation 漲價   ]=F8p2w?  
article of association 公司章程   insY(.N  
assessment 課稅   Wd(86idnc  
assets 資產   [XlB<P=|>  
attorney fee 律師費   TQ9D68 ,  
audit 審計   =wq;@'U  
auditor 審計員   FnHi(S|A  
average 平均數   G"y.Z2$  
average cost 平均成本   SJgY  
bad debt 壞賬   _U)%kY8  
balance 餘額   'b"TH^\  
balance sheet 資產負債表   MQcr^Y_  
bank account 銀行賬戶   3,aN8F1;C  
bank balance 銀行結存   G.U5)4_^  
bank charge 銀行手續費   8Og3yFx[rt  
bank deposit 銀行存款   Me:{{-V4  
bank discount 銀行貼現   Z$KV&.=+  
bank draft 銀行匯票   #<CIFV
H  
bank loan 銀行借款   2}t&iG|0/  
bank overdraft 銀行透支   eR!G[Cw-  
bankers acceptance 銀行承兌   Ey&aBYR  
bankruptcy 破產   s.jO<{  
bearer 持票人   D!TZI  
beneficiary 受益人   CL7Nr@  
bequest 遺產   W$?e<@  
bill 票據   `3iQZui  
bill of exchange 匯票   KhM.T
c  
bill of lading 提單   Q*O<@   
bills discounted 貼現票據   PK rek  
bills payable 應付票據   3 EYiQ`  
bills receivable 應收票據   $->d!  
board of directors 董事會   ]re'LC!d  
bonds 債券   =7ydk"xM*  
bonus 紅利   h ; kfh.  
book value 賬面價值   s\0Ko1  
bookkeeper 簿記員   b7h+?!H]R  
bookkeeping 簿記   d34Y'r  
branch office general ledger 支店往來賬戶   _dU P7H (  
broker 經紀人   +2T!
z=  
brought down 接前   &$ p[  
brought forward 接上頁   (a{ZJI8_  
budget 預算   NW.XA! =E)  
by-product 副產品   t%+$"nP  
by-product sales 副產品銷售   uMFV%+I  
capital 股本   U=!@Db5k~  
capital income 資本收益   h[=nx^  
capital outlay 資本支出   Rrqg[F+  
capital stock 股本   Bh`IXu  
capital stock certificate 股票   [!?wyv3  
carried down 移後   QB1M3b  
carried forward 移下頁   d#T?Q_3b  
cash 現金   `Q9+k<  
cash account 現金賬戶   dbO#  
cash in bank 存銀行現金   l C\E  
cash on delivery 交貨收款  
MEU[%hty_  
cash on hand 庫存現金   \{PNwF?  
cash payment 現金支付   kX8=cL9G  
cash purchase 現購   am:.NG+  
cash sale 現沽   D@vMAW  
cashier 出?#123;員   k:P$LzIB  
cashiers check 本票   AQ@v>wr}  
certificate of deposit 存款單折   v*P[W_.  
certificate of indebtedness 借據   9e5gy  
certified check 保付支票   $A?}a  
certified public accountant 會計師   ac6*v49  
charges 費用   eF1.VLI  
charge for remittances 匯水手續費   H~m]nV,r  
charter 營業執照   jzrt7p*k}  
chartered accountant 會計師   o=9'  
chattles 動產   !Z/$}xxj  
check 支票   n>llSK  
che stub 支票存根   }[,3yfiX  
closed account 己結清賬戶   @}eNV~ROu  
closing 結算   3A R%&:-  
closing entries 結賬紀錄   BW71 s  
closing stock 期末存貨    ? ICDIn  
closing the book 結賬   U B&2f>  
columnar journal 多欄日記賬   37KU~9-A  
combination 聯合   .;slrg(5F  
commission 佣金   uL>:tb  
commodity 商品   nW &$
~d  
common stock 普通股   k5X b}@
  
company 公司   /c^e&D  
compensation 賠償   aQh?}=da  
compound interest 複利   2v\W1VF  
consignee 承銷人   Mdky^;qq3;  
consignment 寄銷   AM?Ec1S #a  
consignor 寄銷人   m0Z7N5v)  
consolidated balance sheet 合併資產負債表   a4u^f5)@  
consolidated profit and loss account 合併損益表   ITn;m  
consolidation 合併   ]BfR.,,  
construction cost 營建成本   kJeu40o N  
construction revenue 營建收入   %Qd3BZ  
contract 合同   bs:QG1*.  
control account 統制賬戶   f+^c@0que  
copyright 版權   xA9V$#d|  
corporation 公司   &(0N. =R  
cost 成本   xPvRQ  
cost accounting 成本會計   fKYKW?g;)Z  
cost of labour 勞工成本   IQoH@l&Xk  
cost of production 生產成本   "V
Q|Ed  
cost of manufacture 製造成本   pe#*I/)b  
cost of sales 銷貨成本   >D3zV.R  
cost price 成本價格   @tQ2E}psP,  
credit 貸方   1t%<5O;R  
credit note 收款通知單   6puVw-X  
creditor 債權人   1<ehV VP  
crossed check 橫線支票   {9'hOi50  
current account 往來活期賬戶   c85O_J  
current asset 流動資產   i^/DiWdyf  
current liability 流動負債   &%}6q]e  
current profit and loss 本期損益   wXcMt>3  
debit 借方   @ >CG3`?}  
debt 債務   rr)9Y][l}  
debtor 債務人   'ucG t  
deed 契據   s+N^PX3  
deferred assets 遞延資產   !*8#jy  
deferred liabilities 遞延負債   {a@hRY_  
delivery 交貨   uc\.oG;~q  
delivery expense 送貨費   taixBNv  
delivery order 出貨單   Q_v\1"c  
demand draft 即期匯票   sM0c#YK?  
demand note 即期票據   i&1U4q  
demurrage charge 延期費   hOl=W |)v  
deposit 存款   bCt_yR  
deposit slip 存款單   Lv^a+'  
depreciation 折舊   =E; #OZO  
direct cost 直接成本   Gzj3Ka  
direct labour 直接人工   -D;lS 6  
director 董事   UMv"7~  
discount 折扣   rQ &S<  
discount on purchase 進貨折扣   RAdvIIQp:  
   tgK x4