[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。   j
whc;y  
1k"< T7K  
acceptance 承兌   UEHJ? }  
account 賬戶   }@6ws/5  
accountant 會計員   /6",#B}%b  
accounting 會計   +
L(|?|i8  
accounting system 會計制度   AQ+MjS,  
accounts payable 應付賬款   V
ZF;  
accounts receivable 應收賬款   |iSd
<  
accumulated profits 累積利益   n<q1itjD  
adjusting entry ?#123;整記錄   GWd71ZtFO  
adjustment ?#123;整   NhJ]X cfP8  
administration expense 管理費用   {02$pO  
advances 預付   X\&CQiPS  
advertising expense 廣告費   lgrD~Y (x  
agency 代理   -@bOFClE  
agent 代理人   Sq22]  
agreement 契約   [QUaC3l)  
allotments 分配數   i
F,%^95=  
allowance 津貼   o0ky]9 P  
amalgamation 合併   `st3iTLZY  
amortization 攤銷   `4IZ4sPi  
amortized cost 應攤成本   CZZwBt$P  
annuities 年金   |Yb]@9>vn  
applied cost 已分配成本   oD<aWZ"Z  
applied expense 已分配費用   "xWrYq'"  
applied manufacturing expense 己分配製造費用   <tUl(q+ty  
apportioned charge 攤派費用   QrBb!.r  
appreciation 漲價   R?62gH  
article of association 公司章程   NW]zMU{c  
assessment 課稅   Rp^fY_  
assets 資產   hufpky[&8  
attorney fee 律師費   ~dXiyU,y2  
audit 審計   iy!SqC  
auditor 審計員   s#cb wDT  
average 平均數   Yw(O}U 5e  
average cost 平均成本   Q&5s,)w-  
bad debt 壞賬   @tT2o@2Y^  
balance 餘額   VEsIhjQ  
balance sheet 資產負債表   L`3;9rO  
bank account 銀行賬戶   CH9Psr78  
bank balance 銀行結存   +L0Jje>Az  
bank charge 銀行手續費   Uv )B  
bank deposit 銀行存款   je;C}4  
bank discount 銀行貼現   <#nt?X n  
bank draft 銀行匯票   1VKu3  
bank loan 銀行借款   q!;u4J  
bank overdraft 銀行透支   D?.H|%  
bankers acceptance 銀行承兌   Llf#g#T  
bankruptcy 破產   jWL%*dJrN  
bearer 持票人   ]A&pXAM  
beneficiary 受益人   =O%Hf bx  
bequest 遺產   *Z8qd{.$q  
bill 票據   B@j2^Dr~!  
bill of exchange 匯票   9 1.gE*D  
bill of lading 提單   #_SsSD=.Sy  
bills discounted 貼現票據   AX pg_JC  
bills payable 應付票據   iV5S[uy72.  
bills receivable 應收票據   ^]5^p9Jt"e  
board of directors 董事會   +R8G*2  
bonds 債券   8-B6D~i  
bonus 紅利   ;,lFocGv  
book value 賬面價值   Lm8uN?  
bookkeeper 簿記員   W"Tj.oCUG  
bookkeeping 簿記   RNo~}#  
branch office general ledger 支店往來賬戶   =4[ U<opP  
broker 經紀人   D_q"|D$SB  
brought down 接前   CzDV^Iv;Q{  
brought forward 接上頁   @?JFqwq!  
budget 預算   @+{F\SD\  
by-product 副產品   HDO_r(i  
by-product sales 副產品銷售  
WJJmM*>JW  
capital 股本   h_HPm h
5  
capital income 資本收益   r]0>A&,  
capital outlay 資本支出   ;e{e ?,[  
capital stock 股本   +'/C(5y)0X  
capital stock certificate 股票   XL7||9,(h  
carried down 移後   SM8f"H28  
carried forward 移下頁   `mthzc3W  
cash 現金   mclV"?  
cash account 現金賬戶   B[IWgvB(e  
cash in bank 存銀行現金   ?bAv{1dvT=  
cash on delivery 交貨收款   .?`8B9w  
cash on hand 庫存現金   3#?53s  
cash payment 現金支付   KV)if'  
cash purchase 現購   cd|/4L6  
cash sale 現沽   U7''; w  
cashier 出?#123;員   |~o0-: 'C  
cashiers check 本票   &+0?Xip{Z  
certificate of deposit 存款單折   E!RlH3})  
certificate of indebtedness 借據   q/
^?rd  
certified check 保付支票   a/</P |UG  
certified public accountant 會計師   V.%LA.8  
charges 費用   T/FZn{I  
charge for remittances 匯水手續費   *xjP^y":  
charter 營業執照   ]N2! 'c  
chartered accountant 會計師   a!EW[|[Q  
chattles 動產   ~.>8ww  
check 支票   Z,tHyyF?j  
che stub 支票存根   0|<9eD\I=  
closed account 己結清賬戶   ^( s(4|  
closing 結算   }eF r,bJ  
closing entries 結賬紀錄   aL*}@|JL"  
closing stock 期末存貨   gF
d*\Dk  
closing the book 結賬   zGdYk-H3TH  
columnar journal 多欄日記賬   *07?U")  
combination 聯合   &e78xtA{  
commission 佣金   u* G+=aV.6  
commodity 商品   ==UYjbuU  
common stock 普通股   SOZs!9oi  
company 公司   $;&l{
=e2)  
compensation 賠償   LJ6l3)tpD  
compound interest 複利   CpB,L  
consignee 承銷人   I$R
1#s  
consignment 寄銷   xs&xcRR"  
consignor 寄銷人   ]j!pK4  
consolidated balance sheet 合併資產負債表   A2ufE
T  
consolidated profit and loss account 合併損益表   qyAn
q%B}  
consolidation 合併   vN:!{)~z  
construction cost 營建成本   `8r$b/6  
construction revenue 營建收入   NG`Y{QT6N  
contract 合同   +MD 84YR  
control account 統制賬戶   `kE7PXqa  
copyright 版權   +$Y*1{hyOo  
corporation 公司   R
58NTPm  
cost 成本   {\vVzy,t7  
cost accounting 成本會計   SdN&%(ZE  
cost of labour 勞工成本   f5p/cUzX  
cost of production 生產成本   ExQ\qp3  
cost of manufacture 製造成本    +h Ks  
cost of sales 銷貨成本   /M'd$k"0z  
cost price 成本價格   E[7E%^:Mg  
credit 貸方   4AKr.a0q  
credit note 收款通知單   ?pcbso  
creditor 債權人   r
W090Py  
crossed check 橫線支票   [2YPV\=  
current account 往來活期賬戶   xjSzQ|k-  
current asset 流動資產   yZ[=Y  
current liability 流動負債   m"-kkH{I  
current profit and loss 本期損益   ZyDNtX%  
debit 借方   Qwt0~9n(  
debt 債務   ^^zj4 }On?  
debtor 債務人   b;{"@b,Y  
deed 契據   6)p8BUft  
deferred assets 遞延資產   F

,A+O+  
deferred liabilities 遞延負債   vcsSi%M\U  
delivery 交貨   Te[v+jgLY,  
delivery expense 送貨費   )0/*j]Kf  
delivery order 出貨單   K a& 2>F  
demand draft 即期匯票   ;c>"gW8  
demand note 即期票據   fm@Pa} ,  
demurrage charge 延期費   `U b*rOMu  
deposit 存款   I`*5z;Q!%@  
deposit slip 存款單   d:w/{m%#  
depreciation 折舊   o &&`_"18  
direct cost 直接成本   [*Ai@:F  
direct labour 直接人工   'l=>H#}<B  
director 董事   vy}_aD{B  
discount 折扣   6T|Z4f|  
discount on purchase 進貨折扣  
g1|Pyt{  
   4# PxJG6m