[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。   sRrzp=D  
$.GOZqMs  
acceptance 承兌   ;\\@q"n%<  
account 賬戶   vsr[ur[eP  
accountant 會計員   sH?/E6  
accounting 會計   "B8"_D&  
accounting system 會計制度   ,iv|Pq$!  
accounts payable 應付賬款   ?HV`| Cw  
accounts receivable 應收賬款   W"k8KODOY  
accumulated profits 累積利益   a'jR#MQl?  
adjusting entry ?#123;整記錄   ^4`Px/&  
adjustment ?#123;整   8WXJ.  
administration expense 管理費用   +C(/Lyo}  
advances 預付   ^-[?#]  
advertising expense 廣告費   NbGV1q']  
agency 代理   L0tAgW!@  
agent 代理人   ]<q[Do8k  
agreement 契約   K a(J52  
allotments 分配數   _Jt 2YZdA  
allowance 津貼   `p7&> BOA  
amalgamation 合併   u*#ZXW  
amortization 攤銷   E)9yH\$6  
amortized cost 應攤成本   Wf&W^ Q  
annuities 年金   (<Th=Fns?  
applied cost 已分配成本   e4z1`YLsG  
applied expense 已分配費用   +ke1Cn'[  
applied manufacturing expense 己分配製造費用   @bnG:np  
apportioned charge 攤派費用   o,!T2&}  
appreciation 漲價   Z+StB1 5  
article of association 公司章程   }A:<%N  
assessment 課稅   FA}_(Hf.[  
assets 資產   sqS=qC  
attorney fee 律師費   B-T/V-c7  
audit 審計   Ii^5\v|C  
auditor 審計員   j* *s^ Sg  
average 平均數   >N?2""  
average cost 平均成本   jh.@-  
bad debt 壞賬   @mBX~ ?=Z3  
balance 餘額   gt7VxZ  
balance sheet 資產負債表   }irn'`I  
bank account 銀行賬戶   s9>(Jzcf9  
bank balance 銀行結存   _` [h,=  
bank charge 銀行手續費   *k1<: @%e  
bank deposit 銀行存款   s#S%#LM  
bank discount 銀行貼現   >"@?ir  
bank draft 銀行匯票   )#}mH@  
bank loan 銀行借款   %c1#lEC2xN  
bank overdraft 銀行透支   [M%9_CfZOy  
bankers acceptance 銀行承兌   XJ0oS32_wK  
bankruptcy 破產  
\xUe/=  
bearer 持票人   u^j {U}  
beneficiary 受益人   B:\Uw|Mf  
bequest 遺產   2Gs$?}"a  
bill 票據   ~6I)|^Z  
bill of exchange 匯票   rJo"fx  
bill of lading 提單   S i
nl  
bills discounted 貼現票據   {q3H5csFq  
bills payable 應付票據   !gmH$1w  
bills receivable 應收票據   ,o7hk{fR*  
board of directors 董事會   w?,M}=vg  
bonds 債券   P\&! ]  
bonus 紅利   o1/lZm{\~n  
book value 賬面價值   )C.yF)Ql  
bookkeeper 簿記員   wfjc/u9W6R  
bookkeeping 簿記   4W#
E`9 6u  
branch office general ledger 支店往來賬戶   KA276#  
broker 經紀人   ]O:N-Y  
brought down 接前   i0s6aAhgJ  
brought forward 接上頁   :EtMH(  
budget 預算   Bv
U"4d;x  
by-product 副產品   cM_Fp  
by-product sales 副產品銷售   nCKbgM'"  
capital 股本   9F^;!  
capital income 資本收益   5`<eKwls  
capital outlay 資本支出   R4<lln:[  
capital stock 股本   (#oycj^<  
capital stock certificate 股票   %ObD2)s6:^  
carried down 移後   #2:a[ ~Lf  
carried forward 移下頁   rz(0:vxwA  
cash 現金   m ga6[E<  
cash account 現金賬戶   %o}(sShS  
cash in bank 存銀行現金   M/*NM= -a  
cash on delivery 交貨收款   pX=,iOF[I  
cash on hand 庫存現金   w^1Fi8+  
cash payment 現金支付   6TH!vuQ1(  
cash purchase 現購   ba@=^Fa;  
cash sale 現沽   I@l>w._.  
cashier 出?#123;員   ?_`0G/xl  
cashiers check 本票   &)pK%SAM  
certificate of deposit 存款單折   Y1dVM]l  
certificate of indebtedness 借據   M3z
DtN  
certified check 保付支票   PVao  
certified public accountant 會計師   a9~"3y  
charges 費用   +3,|"g::  
charge for remittances 匯水手續費   > 4oY3wk8  
charter 營業執照   gNx+>h`AF  
chartered accountant 會計師   +/?iCmW  
chattles 動產   zx1:`K0bi  
check 支票   @1R8-aa-r  
che stub 支票存根   Bfd-:`Jk  
closed account 己結清賬戶   -iCcoA  
closing 結算   9zgNjjCl]  
closing entries 結賬紀錄   \Z/k;=Sla  
closing stock 期末存貨   x"(9II*  
closing the book 結賬   K<v:-TjQZ:  
columnar journal 多欄日記賬   Zwe[_z!*D  
combination 聯合   Vj; vo `T  
commission 佣金   !6w{(Rc(C  
commodity 商品   #3kXmeyrD  
common stock 普通股   +ySY>`1k~  
company 公司   c#b:3dXx9  
compensation 賠償   B(l-}|m_  
compound interest 複利   FyG6!t%  
consignee 承銷人   !ax;5@J  
consignment 寄銷   :G)<}j"sM  
consignor 寄銷人   THhy~wC".  
consolidated balance sheet 合併資產負債表   Q1>zg,r  
consolidated profit and loss account 合併損益表   ~DLIzg7p!  
consolidation 合併   ' eO/PnYW  
construction cost 營建成本   )qPSD2h  
construction revenue 營建收入   i=v]:TOu  
contract 合同   AV@\ +0  
control account 統制賬戶   30Fy kNh  
copyright 版權   #/j={*-  
corporation 公司   m%Qqm TH  
cost 成本   ke/_k/  
cost accounting 成本會計   @XOi62(  
cost of labour 勞工成本   fo\\o4Qyh  
cost of production 生產成本   yZSvn[f  
cost of manufacture 製造成本   =hw ^P%Zn  
cost of sales 銷貨成本   `HUf v@5  
cost price 成本價格   JZ`L%  
credit 貸方   ui'F'"tPz  
credit note 收款通知單   1a9w(
X  
creditor 債權人   i#,1iVSG  
crossed check 橫線支票   6CNS%\A  
current account 往來活期賬戶   NcL =zo<  
current asset 流動資產   N"DY?6   
current liability 流動負債   s?O&ZB2GM[  
current profit and loss 本期損益   QJ];L7Hbo  
debit 借方   J(d2:V{ h  
debt 債務   qmmv7==  
debtor 債務人   A
|<;  
deed 契據   q|q::q*  
deferred assets 遞延資產   p q
-!WQ  
deferred liabilities 遞延負債   w)S;J,Hv  
delivery 交貨   DY><qk  
delivery expense 送貨費   PO ko]@~!i  
delivery order 出貨單   TC-f%1(  
demand draft 即期匯票   =|y|P80w  
demand note 即期票據   J5T=!wF (  
demurrage charge 延期費   o`%I{?UCDJ  
deposit 存款   - s|t^  
deposit slip 存款單   'yNPhI  
depreciation 折舊    3t  
direct cost 直接成本   IYNM
U\s  
direct labour 直接人工   `=!p$hg($  
director 董事   i X/tt  
discount 折扣   v7@
H\x*  
discount on purchase 進貨折扣   _hoAW8i  
   k.Zll,s