[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。   [ah%>&u  
=FUORj\O  
acceptance 承兌   ~E&drl\  
account 賬戶   MB;<F  
accountant 會計員   Z'p7I}-qr  
accounting 會計   1c_qNI;:p  
accounting system 會計制度   X+"8yZz3?  
accounts payable 應付賬款   +ou5cQ^  
accounts receivable 應收賬款   9v&{; %U  
accumulated profits 累積利益   ]^:l?F\h  
adjusting entry ?#123;整記錄   zbn0)JO  
adjustment ?#123;整   !~PLW]Z4  
administration expense 管理費用   VOH.EK?5  
advances 預付   9NLO{kN  
advertising expense 廣告費   v]+,kbT  
agency 代理   uSp=,2)  
agent 代理人   %cJ]Ds%V  
agreement 契約   3Qmok@4e)  
allotments 分配數   'PTWC.C?9  
allowance 津貼   2ijw g~_@  
amalgamation 合併   ~t\Hb8o  
amortization 攤銷   Q| > \{M  
amortized cost 應攤成本   d4<Ic#  
annuities 年金   !m(5N4:vV  
applied cost 已分配成本   ;B>2oq  
applied expense 已分配費用   +*-u_L\'  
applied manufacturing expense 己分配製造費用   x"0*U9f  
apportioned charge 攤派費用   K
IO{6  
appreciation 漲價   "Wd?U[[  
article of association 公司章程   [I:D\)$<  
assessment 課稅   r2H_)Oi  
assets 資產   )TV4OT#  
attorney fee 律師費   /Y|oDfv  
audit 審計   -~T?xs0_  
auditor 審計員   OV ~|@{6T  
average 平均數   i_T8Bfd:  
average cost 平均成本   A8Q1x/d(  
bad debt 壞賬   Y0iL+=[k`m  
balance 餘額   sxcpWSGA^  
balance sheet 資產負債表   oyV@BHJO@  
bank account 銀行賬戶   /pzEL  
bank balance 銀行結存   (m|w&oA/  
bank charge 銀行手續費   ~L j[xP  
bank deposit 銀行存款   7KU/ 1l9$9  
bank discount 銀行貼現   :FOMRrf7.  
bank draft 銀行匯票   |NFX"wv:c<  
bank loan 銀行借款   6Ouy%]0$I3  
bank overdraft 銀行透支   ilL] pU
-  
bankers acceptance 銀行承兌   ZVu&q{s,  
bankruptcy 破產   RMU]GCa  
bearer 持票人   :=x-b3U  
beneficiary 受益人   PK^{WF}L;  
bequest 遺產   %Z?2 .)  
bill 票據   g,/gApa  
bill of exchange 匯票   `iuo([E d  
bill of lading 提單   hKP!;R  
bills discounted 貼現票據   AK%2#}k.  
bills payable 應付票據   v7 "' ^sZ?  
bills receivable 應收票據   IKSe X  
board of directors 董事會   ImQ?<g8$  
bonds 債券   CbTYt6DC  
bonus 紅利   
vB >7W  
book value 賬面價值   "1P8[  
bookkeeper 簿記員   ,&$=2<Dx  
bookkeeping 簿記   EJ&
[I%jU  
branch office general ledger 支店往來賬戶   XUeBK/aQ{  
broker 經紀人   6c-y<J+&s  
brought down 接前   xKIzEN &  
brought forward 接上頁   =w='qjh  
budget 預算   @#[<5ld  
by-product 副產品   I\J^@&
JE  
by-product sales 副產品銷售   hhQLld4  
capital 股本   D>wq4u  
capital income 資本收益   *k$&U3=  
capital outlay 資本支出   "{-jZdq'  
capital stock 股本   Z^w11}  
capital stock certificate 股票   &t1?=F,]  
carried down 移後   _ S%3?Q  
carried forward 移下頁   D.?Rc'yD  
cash 現金   $OMTk
 
cash account 現金賬戶   Tvf%'%h1  
cash in bank 存銀行現金   pj?wQ'  
cash on delivery 交貨收款   K~Lh'6  
cash on hand 庫存現金   lJHV c"*/  
cash payment 現金支付   B ^>}M  
cash purchase 現購   }& ;49k  
cash sale 現沽   w yi n  
cashier 出?#123;員   @C7iflo6  
cashiers check 本票   eZ+pZ q  
certificate of deposit 存款單折   {,z$*nf  
certificate of indebtedness 借據   >R"]{y  
certified check 保付支票   Xk=bb267  
certified public accountant 會計師   3_k.`s_Z  
charges 費用   #;ezMRKM"  
charge for remittances 匯水手續費   'lwLe3.c  
charter 營業執照   9Qja|;  
chartered accountant 會計師   oGz-lO{lt  
chattles 動產   RzG7Xr=t  
check 支票   \[</|]'[  
che stub 支票存根   RK%N:!fq=  
closed account 己結清賬戶   f4F13n_0X  
closing 結算   'r_{T=  
closing entries 結賬紀錄   WN8XiV  
closing stock 期末存貨   2S'{$m)  
closing the book 結賬   .|=~x3mPw  
columnar journal 多欄日記賬   [|{2&830  
combination 聯合   !Yuu~|  
commission 佣金   E#'JYz@  
commodity 商品   {OHaI ;  
common stock 普通股   q)S70M_1  
company 公司   3q7Z?1'o  
compensation 賠償   [k)xn3[  
compound interest 複利   Y![m'q}K  
consignee 承銷人   r)S tp`p  
consignment 寄銷   cs0;:H*N*  
consignor 寄銷人   ~dkN`
1$v  
consolidated balance sheet 合併資產負債表   s^:8bFn9$  
consolidated profit and loss account 合併損益表   QU0FeGtz  
consolidation 合併   p(B> N!:  
construction cost 營建成本   fB.xjp?  
construction revenue 營建收入   2flgfB}2k  
contract 合同   }O=QXIF5  
control account 統制賬戶   N>8pA)  
copyright 版權   v  X=zqV  
corporation 公司   5LJUD>f9Z  
cost 成本   '9O4$s1  
cost accounting 成本會計   R+}x#  
cost of labour 勞工成本   .Pz( 0Y  
cost of production 生產成本   Ur^~fW1o  
cost of manufacture 製造成本   >kK!/ #ZA  
cost of sales 銷貨成本   "Me)'  
cost price 成本價格   []opPQ 1  
credit 貸方   z D&5R/I  
credit note 收款通知單   RZwjc<T  
creditor 債權人   0#K?SuY.eN  
crossed check 橫線支票   cL/6 p0S  
current account 往來活期賬戶   >cVEr+r9t  
current asset 流動資產   N!O.=>8<  
current liability 流動負債   NI(fJ%U  
current profit and loss 本期損益   cRt[{HE  
debit 借方   (?luV#{5  
debt 債務   mM*jdm(!  
debtor 債務人   Ps<6kQ(  
deed 契據   -Fi{[%&u  
deferred assets 遞延資產   _oOEMQb  
deferred liabilities 遞延負債   p.Y
=  
delivery 交貨   M6$9-  
delivery expense 送貨費   <>!Y[Xr^  
delivery order 出貨單   DyZe+,g;S  
demand draft 即期匯票   &hciv\YT2W  
demand note 即期票據   "rnZ<A}
  
demurrage charge 延期費   *{3&?pxx  
deposit 存款   r&^LSTU0!  
deposit slip 存款單   al
{;]>W  
depreciation 折舊   \FVm_)  
direct cost 直接成本   G$hH~{Y$  
direct labour 直接人工   d
[h2Y/AR  
director 董事   l`#XB:#U  
discount 折扣   [A@K)A$f  
discount on purchase 進貨折扣   q(tdBd'o6  
   Vfm (K