[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。   /:BM]K  
V\2&?#GZ  
acceptance 承兌   3|Vh[iAa\  
account 賬戶   v  7g?  
accountant 會計員   1(nK|  
accounting 會計   9pehQFfH  
accounting system 會計制度   n0T>sE-9  
accounts payable 應付賬款   RaX:&PE  
accounts receivable 應收賬款   [VL+
X^  
accumulated profits 累積利益   JvI6+[  
adjusting entry ?#123;整記錄   gf]k@
-)  
adjustment ?#123;整   xGBp+j1H  
administration expense 管理費用   GcHy`bQbiX  
advances 預付   LQr +)wI  
advertising expense 廣告費   MODi:jsl  
agency 代理   W
["c3c  
agent 代理人   kJfMTfl,  
agreement 契約   $bho]~  
allotments 分配數   FL8?<bU  
allowance 津貼   8b!-2d:*  
amalgamation 合併   =Felo8+   
amortization 攤銷   &4 ~C%{H3  
amortized cost 應攤成本   C5ia9LpRX  
annuities 年金   '|jN!y^2p  
applied cost 已分配成本   {~=Z%Cj2Q  
applied expense 已分配費用   c_RAtM<n  
applied manufacturing expense 己分配製造費用   aR@s. ll  
apportioned charge 攤派費用   k
O8W>  
appreciation 漲價   FTk`Mq  
article of association 公司章程   $HE ?B{  
assessment 課稅   `;\<Fr  
assets 資產   Bq
# l8u  
attorney fee 律師費   |GqKa  
audit 審計   ]y52%RAKI  
auditor 審計員   &1(PS)s  
average 平均數   d8V)eZYXy~  
average cost 平均成本   ,|Xib
fw  
bad debt 壞賬   :OFL@byS  
balance 餘額   kH9fK80  
balance sheet 資產負債表   e ab_"W   
bank account 銀行賬戶   &.4m(ZX  
bank balance 銀行結存   >AUj4d  
bank charge 銀行手續費    "6} #65  
bank deposit 銀行存款   08pG)_L  
bank discount 銀行貼現   O>~ozW&  
bank draft 銀行匯票   fMSB  
bank loan 銀行借款   S@WzvM  
bank overdraft 銀行透支   5Y}=,v*h}  
bankers acceptance 銀行承兌   ] 1:p
nd  
bankruptcy 破產   r'/H3  
bearer 持票人  
HT@/0MF{J  
beneficiary 受益人   9yA? 82)E  
bequest 遺產   B?|url6h  
bill 票據   qEW3k),  
bill of exchange 匯票   )8244;  
bill of lading 提單   ]|#%`p56  
bills discounted 貼現票據   F/(z3 Kf  
bills payable 應付票據   kNnI$(H"H  
bills receivable 應收票據   `&rt>Bk /  
board of directors 董事會   x*}*0).  
bonds 債券   }@'Zt6+tS  
bonus 紅利   Qjl.O HO  
book value 賬面價值   ~ v21b?   
bookkeeper 簿記員   ^7zXi xp  
bookkeeping 簿記   rERHfr`OU  
branch office general ledger 支店往來賬戶   }X;LR\^u[f  
broker 經紀人   ~Y3"vdd  
brought down 接前   IBY(wx[5S  
brought forward 接上頁   J<'7z%2w  
budget 預算   tc2e)WZP  
by-product 副產品   }-8ZSWog6f  
by-product sales 副產品銷售   rcx'`CIJ  
capital 股本   cf7UV6D g  
capital income 資本收益   }vGWlNd#g  
capital outlay 資本支出   G&?,L:^t  
capital stock 股本   fkjo  
capital stock certificate 股票   DGY?4r7>y  
carried down 移後   c&rS7%  
carried forward 移下頁   #rs]5tx([  
cash 現金   qx+ .v2G  
cash account 現金賬戶   61"w>;d6  
cash in bank 存銀行現金   rgOc+[X  
cash on delivery 交貨收款   iXJ3B&x  
cash on hand 庫存現金   tXWhq  
cash payment 現金支付   o7A+O%dX  
cash purchase 現購   )t#v55M  
cash sale 現沽   +uD4$Wt_F  
cashier 出?#123;員   S~+er{,ht4  
cashiers check 本票   Vw~st1",[  
certificate of deposit 存款單折   I6B`G Im5  
certificate of indebtedness 借據   s;[OR  
certified check 保付支票   =8!FY"c*  
certified public accountant 會計師   ]3/_?n-"`  
charges 費用   i;GF/pi  
charge for remittances 匯水手續費   4sCzUvI~Y1  
charter 營業執照   w$2
Z7S  
chartered accountant 會計師   6bXP{,}Gp  
chattles 動產   btV Tt5  
check 支票   ]?$eBbt  
che stub 支票存根   2x
x  
closed account 己結清賬戶   *=p[;V  
closing 結算   ~s[St0  
closing entries 結賬紀錄   3tZC&!x?  
closing stock 期末存貨   ^ rB7&96C,  
closing the book 結賬   ff3HR+%M  
columnar journal 多欄日記賬   MMYV8;c  
combination 聯合   9jC>OZ0s  
commission 佣金   ;*Z.|?3MM  
commodity 商品   s?g`ufF.t  
common stock 普通股   [|)Eyd[G  
company 公司   e~+VN4D&b>  
compensation 賠償   N;A#K7A[@  
compound interest 複利   .e,(}_[[<  
consignee 承銷人   S.#IC lV  
consignment 寄銷   M&/([>Q  
consignor 寄銷人   G+$A|'<`z  
consolidated balance sheet 合併資產負債表   wj$J}F  
consolidated profit and loss account 合併損益表   pg4J)<t#  
consolidation 合併   <:tD m  
construction cost 營建成本   Zc<fopih  
construction revenue 營建收入   -hpJL\ng  
contract 合同   ;Wws;.~  
control account 統制賬戶   OK6c"*<z  
copyright 版權   hA0g'X2eC  
corporation 公司   :4(.S<fH)-  
cost 成本   mK>c+ u)  
cost accounting 成本會計   B"903g 1  
cost of labour 勞工成本   -S7y1 )7  
cost of production 生產成本   GF3"$?Cw  
cost of manufacture 製造成本   7P!Hryy  
cost of sales 銷貨成本   I\|x0D  
cost price 成本價格   =(-oQ<@v  
credit 貸方   iO 9fg  
credit note 收款通知單   QS*!3?%  
creditor 債權人   bc{ {a  
crossed check 橫線支票   f.~-31  
current account 往來活期賬戶   c~0hu*&  
current asset 流動資產   {);S6F$[3  
current liability 流動負債   YjT7_|`(]  
current profit and loss 本期損益   W_C#a'$  
debit 借方   <Kq4thR  
debt 債務   C]xKdPQj%  
debtor 債務人   Pz/bne;=  
deed 契據   t.7KS:  
deferred assets 遞延資產   J=*X%^jX9Z  
deferred liabilities 遞延負債   :JEzfI1  
delivery 交貨   )G a%Eg9  
delivery expense 送貨費   n&`=.[+A  
delivery order 出貨單   xjplJ'jB  
demand draft 即期匯票    ^F* G  
demand note 即期票據   n&51_.@ Q  
demurrage charge 延期費   2GHmA_7P  
deposit 存款   Wd R~  
deposit slip 存款單   *A>I)a<:  
depreciation 折舊   o!";&\,Ip  
direct cost 直接成本   ^D{!!)O  
direct labour 直接人工   "8' aZ.P  
director 董事   \}:&Hl+  
discount 折扣   R`_RcHY:  
discount on purchase 進貨折扣   \R6D'Yt  
   KXAh0A?&+