[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。   f2{4Y)  
2o\\qEYg  
acceptance 承兌  
a3O_8GU  
account 賬戶   JpuW !I  
accountant 會計員   aaaC8;.  
accounting 會計   2&tGJq-E  
accounting system 會計制度   a?JU (  
accounts payable 應付賬款   ie$=3nZJ}  
accounts receivable 應收賬款   (9cIU2e  
accumulated profits 累積利益   t#P)KcWOt  
adjusting entry ?#123;整記錄   x7NxHTL  
adjustment ?#123;整    bM-Y4[  
administration expense 管理費用   '|]zBpz  
advances 預付   K/%aoTO}  
advertising expense 廣告費   |_w*:NCV5  
agency 代理   N}dJ)<(2~  
agent 代理人   ;^rZ"2U l  
agreement 契約   aB'<#X$x  
allotments 分配數   }(hE{((o  
allowance 津貼   G %#us3x  
amalgamation 合併   B]Zsn`n  
amortization 攤銷   jM7}LV1Ck  
amortized cost 應攤成本   Q]|+Y0y}X  
annuities 年金   ^MddfBwk  
applied cost 已分配成本   @{
nT4{  
applied expense 已分配費用   @x
=CMF15  
applied manufacturing expense 己分配製造費用   R#T6Ii  
apportioned charge 攤派費用   hG ] jm  
appreciation 漲價   mR0@R;
,p  
article of association 公司章程   
EI_J7J+  
assessment 課稅   &[Sw:{&*jv  
assets 資產   H/L3w|2+  
attorney fee 律師費   |/<iydP  
audit 審計   w1KQ9H*  
auditor 審計員   ~Snw':  
average 平均數   D:F!;n9  
average cost 平均成本   +QHhAA$  
bad debt 壞賬   1:&$0jU&U  
balance 餘額   :ZzG5[ o3  
balance sheet 資產負債表   gq0gr?  
bank account 銀行賬戶   $K,aLcu  
bank balance 銀行結存   "^trHh8=  
bank charge 銀行手續費   yqBu7E$X  
bank deposit 銀行存款   ]3I_H+hU  
bank discount 銀行貼現   B[$SA-ZHi  
bank draft 銀行匯票   qb9%Y/xy  
bank loan 銀行借款   )Tb
;N  
bank overdraft 銀行透支   u#P7~9ZG-  
bankers acceptance 銀行承兌   zh4o<f:-  
bankruptcy 破產   | 'z)RFqj  
bearer 持票人   K^>qn,]H'  
beneficiary 受益人   S`l CynGH  
bequest 遺產   Qy$QOtrv  
bill 票據   3{_+dE"9  
bill of exchange 匯票   '{+hti,Lh  
bill of lading 提單   h5Z\9`f[  
bills discounted 貼現票據   %idnm  
bills payable 應付票據   !l\pwfXP&%  
bills receivable 應收票據   H{}6`;W  
board of directors 董事會   HwGtLeB"  
bonds 債券   MD On; Af>  
bonus 紅利   zeua`j
Q  
book value 賬面價值   -Kc-eU-&q  
bookkeeper 簿記員   x[?_F  
bookkeeping 簿記   DBv5Og  
branch office general ledger 支店往來賬戶   "*T)L<G  
broker 經紀人   x``!t>)O  
brought down 接前   J\{)qJ*jp  
brought forward 接上頁   gTq-\k
(  
budget 預算   bc"{ZL!C  
by-product 副產品   @%TQ/L^|  
by-product sales 副產品銷售   vx4& ;2  
capital 股本   h\dIp`H  
capital income 資本收益   @V-ZV  
capital outlay 資本支出   49#-\=<gt  
capital stock 股本   ]I]dwi_g)  
capital stock certificate 股票   ydFY<Mb(o  
carried down 移後   !uZ+r%  
carried forward 移下頁   cK258mY  
cash 現金   IX>|bA;  
cash account 現金賬戶   kQb0pfYs  
cash in bank 存銀行現金   eGE%c1H9a  
cash on delivery 交貨收款   UkYQ<MNO  
cash on hand 庫存現金   dqe_&C@*O  
cash payment 現金支付   td m{ V st  
cash purchase 現購   j[HKC0C6  
cash sale 現沽   eJwr  
cashier 出?#123;員   jab]!eY  
cashiers check 本票   PY2`RZ/@  
certificate of deposit 存款單折   y
#MLxm  
certificate of indebtedness 借據   f"tO*/|`  
certified check 保付支票   _x \Ll?,  
certified public accountant 會計師   QZfPd\Q5  
charges 費用   >}I}9y+  
charge for remittances 匯水手續費   22
6s:\d  
charter 營業執照   d}G?iX;c}  
chartered accountant 會計師   5FzRusNiA  
chattles 動產   646yeQ1  
check 支票   kal8k-$#  
che stub 支票存根   \xdt |:8  
closed account 己結清賬戶   w iq{Jo#  
closing 結算   eS"gHldz  
closing entries 結賬紀錄   wiVQMgi`  
closing stock 期末存貨   s%:fB(  
closing the book 結賬   zPmVECS  
columnar journal 多欄日記賬   Zu$f[U)X  
combination 聯合   YO Y+z\Q  
commission 佣金   ! $iR:ji  
commodity 商品   *Z]| Z4Q/`  
common stock 普通股   S ~_%  
company 公司   \w:u&6,0O  
compensation 賠償   Z 0:2x(x9  
compound interest 複利   kgIWgk%  
consignee 承銷人   wv7jh~x(4  
consignment 寄銷   SUEw5qitB  
consignor 寄銷人   1D`RR/g&  
consolidated balance sheet 合併資產負債表   D6vn3*,&  
consolidated profit and loss account 合併損益表   T/K.'92S  
consolidation 合併   bDkE*4SRX  
construction cost 營建成本   ZChY:I$<  
construction revenue 營建收入   y(R*Z^c}d,  
contract 合同   d5%*
^nMpY  
control account 統制賬戶   Yyo|W;a]  
copyright 版權   I%&9`ceWY  
corporation 公司   <\8   
cost 成本   0 mQ3P.9  
cost accounting 成本會計   H>]z=w~  
cost of labour 勞工成本   |x4yPYBL  
cost of production 生產成本   ~ /[Cgh0  
cost of manufacture 製造成本   mx[^LaR>v  
cost of sales 銷貨成本   YfalsQ8  
cost price 成本價格   pxbNeqK@p  
credit 貸方   '2tEKVb  
credit note 收款通知單   vraU&ze\1  
creditor 債權人   ;Y'\:  
crossed check 橫線支票   {q)B@#p
 
current account 往來活期賬戶   pd1m/ :  
current asset 流動資產   z]YhQIU4n8  
current liability 流動負債   :6/OU9f/R  
current profit and loss 本期損益   9H}&Ri%  
debit 借方   ^;3rdBprm  
debt 債務   Tc(R
-W
i  
debtor 債務人   vw]nqS~N  
deed 契據   M;Rw]M  
deferred assets 遞延資產   ) T1oDk  
deferred liabilities 遞延負債   *\WI!%  
delivery 交貨    ]mj+*l5  
delivery expense 送貨費   jq]"6/xxb  
delivery order 出貨單   xdM#>z`;  
demand draft 即期匯票   nnNg^<[k3  
demand note 即期票據   O)|4>J*B  
demurrage charge 延期費   UT~2}B9fc  
deposit 存款   r8%,xA&  
deposit slip 存款單   6y_Z'@L  
depreciation 折舊   hyKg=Foq  
direct cost 直接成本   D.o|($S0  
direct labour 直接人工   Z ~9N  
director 董事   5r<(
Z0  
discount 折扣   eW)I}z+{  
discount on purchase 進貨折扣   55LF  
   =.oWguzu