[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。   +!u9_?Tp  
poafGoH-Y  
acceptance 承兌   #9(+)~irz`  
account 賬戶   ]mtiIu[  
accountant 會計員   IrYj#,xJ  
accounting 會計   ]vf_4QW=  
accounting system 會計制度   %R4 \[e  
accounts payable 應付賬款   MRz f#o<H  
accounts receivable 應收賬款   }R+#> P  
accumulated profits 累積利益   8g8eY pG  
adjusting entry ?#123;整記錄   &w^9# L  
adjustment ?#123;整   iuWUr?`\  
administration expense 管理費用   Hx+r 9w  
advances 預付   S N"Y@y)=  
advertising expense 廣告費   W>!:K^8]  
agency 代理   vWmt<E|e  
agent 代理人   ]+,L/P  
agreement 契約   C"n!mr{srt  
allotments 分配數   5GAW3j{  
allowance 津貼   <[ dt2)%L>  
amalgamation 合併   '[' %b  
amortization 攤銷   ^(  
amortized cost 應攤成本   ?;Sg,.J  
annuities 年金   N}/V2K]Q  
applied cost 已分配成本   -,*m\Fe}  
applied expense 已分配費用   g \S6>LG!  
applied manufacturing expense 己分配製造費用   "a;$uW @.6  
apportioned charge 攤派費用   =),ZZD#J  
appreciation 漲價   zfDfy!\2_  
article of association 公司章程   ABoB=0.l  
assessment 課稅   b'^<0c  
assets 資產   :-59~8&  
attorney fee 律師費   =W')jKe0  
audit 審計   !lg_zAV  
auditor 審計員   ~h<T0Zc  
average 平均數   Il\{m?Y  
average cost 平均成本   & +`g~6U  
bad debt 壞賬   vO?sHh  
balance 餘額   mW)kWuOO  
balance sheet 資產負債表   MA9E??p3\  
bank account 銀行賬戶   T*B`8P  
bank balance 銀行結存   JO]?u(m01  
bank charge 銀行手續費   N4qBCBr(  
bank deposit 銀行存款   ~b*|V  
bank discount 銀行貼現   xC +>R1)  
bank draft 銀行匯票   KgYQxEbIW  
bank loan 銀行借款   F&p42!"  
bank overdraft 銀行透支   eI`%J3BxR  
bankers acceptance 銀行承兌   \5N\NN @J  
bankruptcy 破產   Jon3ywd1Y  
bearer 持票人   jK\kASwG  
beneficiary 受益人   30w(uF  
bequest 遺產   07qjWo/t  
bill 票據   P;XA|`&  
bill of exchange 匯票   #(}{*dR  
bill of lading 提單   i
\ 7JQZ  
bills discounted 貼現票據   'p!&&.%  
bills payable 應付票據   ,*V%  
bills receivable 應收票據   PU\xFt  
board of directors 董事會   u*\QVOF  
bonds 債券   V`/c#y||  
bonus 紅利   R'F\9eyA  
book value 賬面價值   &)q>Z!C-l  
bookkeeper 簿記員   d+h~4'ebv  
bookkeeping 簿記   ErA*a3  
branch office general ledger 支店往來賬戶   `:ZaT('h  
broker 經紀人   LhF;A~L  
brought down 接前   Z * tHZ7b  
brought forward 接上頁   &!:mL],  
budget 預算   x
zx~H>M  
by-product 副產品   9^sz,auB  
by-product sales 副產品銷售   eGKvz
u  
capital 股本   DcRoW  
capital income 資本收益   " 5Pqvi  
capital outlay 資本支出   .pxUO3g  
capital stock 股本   RK&RMN8@  
capital stock certificate 股票   [70 _uq  
carried down 移後   UaXIrBc  
carried forward 移下頁   m(xyEU  
cash 現金   o@$pyU8  
cash account 現金賬戶   SdI>  
cash in bank 存銀行現金   1'&HmBfcb  
cash on delivery 交貨收款   /55 3v;l<  
cash on hand 庫存現金   {6)H.vpP  
cash payment 現金支付   [ x.]  
cash purchase 現購   g("[wqgG  
cash sale 現沽   #Ph8?  
cashier 出?#123;員   9O&MsTmg$  
cashiers check 本票   k^q~2  
certificate of deposit 存款單折   E_D@ 7a  
certificate of indebtedness 借據   |gk"~D  
certified check 保付支票   {vd +cE  
certified public accountant 會計師   HN;f~EQT  
charges 費用   (L1O;~$  
charge for remittances 匯水手續費   './qBJ  
charter 營業執照   S}/ZHo  
chartered accountant 會計師   ? R[GSS1  
chattles 動產   ?56;
<%0  
check 支票  
;;^?vS  
che stub 支票存根   6h[fk.W_  
closed account 己結清賬戶   ey>tUmt6?  
closing 結算   44B9JA7u  
closing entries 結賬紀錄   LmROG-9  
closing stock 期末存貨   1TN+pmc}@  
closing the book 結賬   x J\sm8  
columnar journal 多欄日記賬   KAT ^vbR  
combination 聯合   Z2]\k|%<Fa  
commission 佣金   h5E<wyd96.  
commodity 商品   up?S (.*B  
common stock 普通股   XS0NjZW  
company 公司   Hs.5@l  
compensation 賠償  
Q^lgtb  
compound interest 複利   DQN"85AIZ  
consignee 承銷人   .,p@ee$q  
consignment 寄銷   kQ6YQsJ.*  
consignor 寄銷人   S U P  
consolidated balance sheet 合併資產負債表   XPi5E"  
consolidated profit and loss account 合併損益表   Jj1lAg0  
consolidation 合併   dlV HyCW  
construction cost 營建成本   FePWr7Ze  
construction revenue 營建收入   t.XuH#  
contract 合同   Oh1a'&  
control account 統制賬戶   $4CsiZ6  
copyright 版權   }"^d<dvuz  
corporation 公司   #@uF?8u  
cost 成本   V\%s)kq  
cost accounting 成本會計   bFIv}c+;  
cost of labour 勞工成本   eGrxS;NY  
cost of production 生產成本   g3'yqIjQL  
cost of manufacture 製造成本   bXWodOSN  
cost of sales 銷貨成本   v`"BXSmp{  
cost price 成本價格   >$A,B  
credit 貸方   &nn+X%m9g  
credit note 收款通知單   PtK rks|y  
creditor 債權人   S#ud<=@!9  
crossed check 橫線支票   Bp=BRl  
current account 往來活期賬戶   2\xEMec  
current asset 流動資產   *ur[u*g  
current liability 流動負債   W^9=z~-h  
current profit and loss 本期損益   MOP#to)k&  
debit 借方   A0uA\E4q  
debt 債務   7/c9azmC  
debtor 債務人   ;MKfssG  
deed 契據   |0N1]Hf  
deferred assets 遞延資產   q9m-d-!)  
deferred liabilities 遞延負債   FPuF1@K  
delivery 交貨   9D& 22hL4  
delivery expense 送貨費   PKNpR  
delivery order 出貨單   Dj{t[z]$k  
demand draft 即期匯票   +JBYGYN&K  
demand note 即期票據   l$!g#?w  
demurrage charge 延期費   l:"zYcp%  
deposit 存款   nc>Ae`"(  
deposit slip 存款單   7|7sA'1cM  
depreciation 折舊   JI~@H /j  
direct cost 直接成本   OD1>s6uA7  
direct labour 直接人工   n@| &jh  
director 董事   v>p~y u+G  
discount 折扣   k3B]u.Lo  
discount on purchase 進貨折扣   ^sZ,(sc{G  
   cvv(OkC