[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。   0s860Kn  
P['X<
Xt8  
acceptance 承兌   jZXVsd  
account 賬戶   uz*d^gr}  
accountant 會計員   jA4PDHf+  
accounting 會計   L7SEswMti  
accounting system 會計制度   N=>- Q)  
accounts payable 應付賬款   o;ik Z*+*  
accounts receivable 應收賬款   q{a#HnZo"  
accumulated profits 累積利益   >?S\~Y  
adjusting entry ?#123;整記錄   |'ZN!2u  
adjustment ?#123;整   @4;HC=~  
administration expense 管理費用   ^Vag1(hdq  
advances 預付   |if'_x1V  
advertising expense 廣告費   V3## B}2[Y  
agency 代理   J1.qhy>  
agent 代理人   ?V#Gx>\  
agreement 契約   (FM4 ^#6  
allotments 分配數   riID,aut  
allowance 津貼   0;}Aj8Fle  
amalgamation 合併   aQ&uC )w  
amortization 攤銷   ?K0U3V$s  
amortized cost 應攤成本   q#;BhP c  
annuities 年金   ?#?e(mpo  
applied cost 已分配成本   6H0W`S0a  
applied expense 已分配費用   SEYGy+#K  
applied manufacturing expense 己分配製造費用   SV&kWbS  
apportioned charge 攤派費用   &kb\,mQ  
appreciation 漲價   CNut{4  
article of association 公司章程   S2ark,sp6  
assessment 課稅   1XG$ z@NN  
assets 資產   f:xUPH?+  
attorney fee 律師費   d&hD[v  
audit 審計   M /"gf;)q>  
auditor 審計員   zEy&4Kl{+  
average 平均數   (/'h4KS@  
average cost 平均成本   |Z d]=tue  
bad debt 壞賬   G OpjRA@  
balance 餘額   6{Ks`Af  
balance sheet 資產負債表   PJCnud F  
bank account 銀行賬戶   `"B^{o  
bank balance 銀行結存   n<E.Em1  
bank charge 銀行手續費   <_t5:3HL  
bank deposit 銀行存款   rw
&y,%2  
bank discount 銀行貼現   /M:H9Z8!  
bank draft 銀行匯票   [G\o+D?2  
bank loan 銀行借款   G[#.mD{k  
bank overdraft 銀行透支   M2dm
G<  
bankers acceptance 銀行承兌   "MTWjW*6  
bankruptcy 破產   ?!H)zz6y  
bearer 持票人   @.k5MOn  
beneficiary 受益人   d4
J<,  
bequest 遺產   7ZQ'h3K  
bill 票據   L%f;J/  
bill of exchange 匯票   prUHjS  
bill of lading 提單   i-,'.w  
bills discounted 貼現票據   bjlkX[{}I  
bills payable 應付票據   HM):"  
bills receivable 應收票據   <^Nk.E  
board of directors 董事會   s{ =5-:  
bonds 債券   mY`@'  
bonus 紅利   qp\BV#E  
book value 賬面價值   l]$40 j  
bookkeeper 簿記員   [7RheXO<  
bookkeeping 簿記   ;,dkJ7M  
branch office general ledger 支店往來賬戶   _-/x;C  
broker 經紀人   O] H=s  
brought down 接前   YwXXXh  
brought forward 接上頁   l&3ki!  
budget 預算   dhW<p5  
by-product 副產品   T Mww  
by-product sales 副產品銷售   Y#`Lcg+r,  
capital 股本   9\>sDSCx  
capital income 資本收益   ywEDy|Wn$~  
capital outlay 資本支出   : c=v}  
capital stock 股本   HVGr-/  
capital stock certificate 股票   3%2jwR  
carried down 移後   7 5|pp  
carried forward 移下頁   Y9tV%  
cash 現金   xorTL8  
cash account 現金賬戶   =53bLzr  
cash in bank 存銀行現金   y@
`~9$  
cash on delivery 交貨收款   ~0ooRUWU7  
cash on hand 庫存現金   5DOE3T`^Oc  
cash payment 現金支付   5z~\5x  
cash purchase 現購   5>P7]?U.]  
cash sale 現沽   yb?{LL-uy  
cashier 出?#123;員    ,gmH2.  
cashiers check 本票    69/?7r  
certificate of deposit 存款單折   ib]vX-  
certificate of indebtedness 借據   's.~$  
certified check 保付支票   b_=8!Q.:  
certified public accountant 會計師   $/paEn"  
charges 費用   GRIa8>  
charge for remittances 匯水手續費   ^dfx~C  
charter 營業執照   [O_^MA,z  
chartered accountant 會計師   bDWeU}  
chattles 動產   + T2HE\  
check 支票   B+Z13;}B  
che stub 支票存根   J$QBI&D  
closed account 己結清賬戶   [4XC#OgA  
closing 結算   m?;$;x~Dj  
closing entries 結賬紀錄   > :Ze4}(  
closing stock 期末存貨   !| xZ6KV  
closing the book 結賬   c#QF G1  
columnar journal 多欄日記賬   %iJ|H(P  
combination 聯合   P"F{=\V1`<  
commission 佣金   k_?~<vTM  
commodity 商品   ]'k[u  
common stock 普通股   kaQ2
A  
company 公司   b+@D_E-RJ  
compensation 賠償   /C$ xH@bb  
compound interest 複利   J>%t<xYf4  
consignee 承銷人   MCU9O  
consignment 寄銷   7Ms90oE/c  
consignor 寄銷人   T4 r5s  
consolidated balance sheet 合併資產負債表   :6lwO%=F  
consolidated profit and loss account 合併損益表   s<&[\U  
consolidation 合併   FZXyfZw!|  
construction cost 營建成本   >'`Sf ?+|  
construction revenue 營建收入   :<GfETIs  
contract 合同   7tgFDLA  
control account 統制賬戶   _faJB@a_  
copyright 版權   w!`Umll2  
corporation 公司   RtC'v";6  
cost 成本   ^VI,C|  
cost accounting 成本會計   -;pOh;WG  
cost of labour 勞工成本   ,w2WS \`%  
cost of production 生產成本   U=cWmH
 
cost of manufacture 製造成本   ]1sNmi$T  
cost of sales 銷貨成本  
eOnTW4  
cost price 成本價格   =& -[TPW  
credit 貸方   1h=D4yN  
credit note 收款通知單   >SDpuG&>  
creditor 債權人   -@M3Dwsi3  
crossed check 橫線支票   RUGv8"j  
current account 往來活期賬戶   vZkXt!%)  
current asset 流動資產   nbmc[!PwG  
current liability 流動負債   IgM v =^U  
current profit and loss 本期損益   )~ z Z'^  
debit 借方   V= }1[^  
debt 債務   =
.`jjDJ  
debtor 債務人   A#DR9Eq  
deed 契據   )acV-+{  
deferred assets 遞延資產   Zw$ OKU  
deferred liabilities 遞延負債   {QQl$ys/  
delivery 交貨   _%ZP{5D>  
delivery expense 送貨費   4:1)~z  
delivery order 出貨單   64U6C*w+  
demand draft 即期匯票   y3IWfiz>/d  
demand note 即期票據   6)[<)?A.[  
demurrage charge 延期費   QCpM|,drS  
deposit 存款   s[AA7>]3  
deposit slip 存款單   %fhNxR  
depreciation 折舊   'jvpNn  
direct cost 直接成本   ut&/\k=N  
direct labour 直接人工   EJm4xkYLj1  
director 董事   c Zvf"cIs  
discount 折扣   "!Lkp2
\  
discount on purchase 進貨折扣   L"vj0@n'0  
   k+1gQru{d