[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。   M|nLD+d~8  
Av.`'.b  
acceptance 承兌   n)N!6u  
account 賬戶   [__P-h{J  
accountant 會計員   &wQ<sVQ0$  
accounting 會計   M.
_h=wX{}  
accounting system 會計制度   oW OR7)?r  
accounts payable 應付賬款   ll}_EUF|  
accounts receivable 應收賬款   *vQ 6LF;y  
accumulated profits 累積利益   ,`U>BBBLv  
adjusting entry ?#123;整記錄   FM%WMyb[  
adjustment ?#123;整   a|TUH+|  
administration expense 管理費用   E2l"e?AN~  
advances 預付   ~LI}   
advertising expense 廣告費   H/t0#  
agency 代理   pZ $>Hh#  
agent 代理人   Z/Wf  
agreement 契約   N[9o6Nl|a  
allotments 分配數   
`
pv  
allowance 津貼   iwIn3R,  
amalgamation 合併   ys!O"=OJ  
amortization 攤銷   ]G&[P8hzB  
amortized cost 應攤成本   UV|{za$&/  
annuities 年金   !pfpT\i]N:  
applied cost 已分配成本   xqdkc^b  
applied expense 已分配費用   `]]m$  
applied manufacturing expense 己分配製造費用   S#CaJ}M  
apportioned charge 攤派費用   =Crl{Ax  
appreciation 漲價   bv41et+Kb  
article of association 公司章程   wo62R&ac  
assessment 課稅   &R/-~w5  
assets 資產   ;7[DFlS\P  
attorney fee 律師費   ,a WI&ve6  
audit 審計   6x5Q*^w  
auditor 審計員   7E*0;sA#  
average 平均數   },<Y \  
average cost 平均成本   {%6 '|<`[  
bad debt 壞賬   Mmgm6{  
balance 餘額   Z$i?p;HnW  
balance sheet 資產負債表   [6\O <-?  
bank account 銀行賬戶   ~Y0K Wx4  
bank balance 銀行結存   Tb^1#O  
bank charge 銀行手續費    "X=^MGV  
bank deposit 銀行存款   MF$Dx| Tcj  
bank discount 銀行貼現   %X}D(_  
bank draft 銀行匯票   x`2dN/wDhf  
bank loan 銀行借款   ']Czn._  
bank overdraft 銀行透支   0(C[][a*u  
bankers acceptance 銀行承兌   (^T}6t3+4  
bankruptcy 破產   y)fz\wk  
bearer 持票人   F" G+/c/L  
beneficiary 受益人   6wOj,}2Mn  
bequest 遺產   C(sz/x?11  
bill 票據   o7gZc/?n  
bill of exchange 匯票   JFu.o8[Q  
bill of lading 提單   ]c\`EHN  
bills discounted 貼現票據   sw$JY}Q8x  
bills payable 應付票據   (w_b  
bills receivable 應收票據   aA%x9\Y  
board of directors 董事會   l"&iSq!3=  
bonds 債券   8eCh5*_$  
bonus 紅利   $v8T%'p+  
book value 賬面價值   kQ[2
3  
bookkeeper 簿記員   $/u.F;  
bookkeeping 簿記   '[[IalQ?  
branch office general ledger 支店往來賬戶   0/fwAp
 
broker 經紀人   lh\`9F:  
brought down 接前   i*xVD`x~  
brought forward 接上頁   rIyIZWkI  
budget 預算   u9 *ic~Nh  
by-product 副產品   ?<OE|nb&  
by-product sales 副產品銷售   ?+c-m+;wj  
capital 股本   <e|B7<.  
capital income 資本收益   uw>y*OLU+  
capital outlay 資本支出   ieOw&  
capital stock 股本  
{6}$XLV3l  
capital stock certificate 股票   ) [)1  
carried down 移後   fTy{`}>  
carried forward 移下頁   8M4GforP  
cash 現金   3
E@ &  
cash account 現金賬戶   f'j<v  
cash in bank 存銀行現金   25vq#sS]  
cash on delivery 交貨收款   gsIp y  
cash on hand 庫存現金   b^~4k; <  
cash payment 現金支付   ;%AY#b4m  
cash purchase 現購   [MAvU ?;  
cash sale 現沽   C]zG@O !  
cashier 出?#123;員   pfMmDl5|  
cashiers check 本票   #E/|WT  
certificate of deposit 存款單折   C;Kq_/l  
certificate of indebtedness 借據   I0bkc3  
certified check 保付支票   V' sq'XB  
certified public accountant 會計師   {FNCC*=  
charges 費用   =EHKu|rX~  
charge for remittances 匯水手續費   9WL$3z'*  
charter 營業執照   qz-lQ  
chartered accountant 會計師   UJ)(Sw  
chattles 動產   m*AiP]Qu  
check 支票   [xDn=)`{V  
che stub 支票存根   I_`$$-|
 
closed account 己結清賬戶   oJc v
 D  
closing 結算   g s%[Cv  
closing entries 結賬紀錄   C9%A?'`  
closing stock 期末存貨   W 6R/{H  
closing the book 結賬   A2nL=9~   
columnar journal 多欄日記賬   Xq$9H@.  
combination 聯合   "6WE6zq  
commission 佣金   wemhP8!gc  
commodity 商品   ?KFj=Yo  
common stock 普通股   AHplvksb  
company 公司   a/~1CrYr  
compensation 賠償   iT~ gt/K  
compound interest 複利   `! )^g/>0i  
consignee 承銷人   0[-@<w ^j  
consignment 寄銷   9'O@8KB_  
consignor 寄銷人   J)^Kls\>t  
consolidated balance sheet 合併資產負債表   |zp}u(N  
consolidated profit and loss account 合併損益表   0fw>/"v  
consolidation 合併   3Q#3S  
construction cost 營建成本   'Y5l3xQk  
construction revenue 營建收入   pq,8z= Uf  
contract 合同   qD(dAU  
control account 統制賬戶   Mgux(5`;  
copyright 版權  
*5" )3\/  
corporation 公司   tIW~N g  
cost 成本   %Xl(wvd  
cost accounting 成本會計   bl8y o4  
cost of labour 勞工成本   ^Zq3K  
cost of production 生產成本   m>^
#:JK  
cost of manufacture 製造成本   ]L!:/k,=S  
cost of sales 銷貨成本   AgJPtzs  
cost price 成本價格   Nf9$q| %!  
credit 貸方   7;ddzxR4  
credit note 收款通知單   d?jzh1  
creditor 債權人   oazy% n(KZ  
crossed check 橫線支票   p~<d8n4UH  
current account 往來活期賬戶   Z7= k$e  
current asset 流動資產   $_u)~O4$  
current liability 流動負債   P?M WT]fY  
current profit and loss 本期損益   . L]!*  
debit 借方   kIH)>euZ  
debt 債務   3Ebk
q[/*%  
debtor 債務人   .10$n*  
deed 契據   &BRi& &f  
deferred assets 遞延資產   ds'7zxy/  
deferred liabilities 遞延負債   X8  
delivery 交貨   T3/Gl6f  
delivery expense 送貨費   IUwMIHq&sW  
delivery order 出貨單   e`t-:~'  
demand draft 即期匯票   x|A{|oFC  
demand note 即期票據   R?J=5tO  
demurrage charge 延期費   2~!+EH  
deposit 存款   Kw&t\},8@  
deposit slip 存款單   f>i lk Q`  
depreciation 折舊   -hP>;~*4  
direct cost 直接成本   )C#b83  
direct labour 直接人工   , n
47.S  
director 董事   Xs$UpQo   
discount 折扣   '>dx~v %  
discount on purchase 進貨折扣   8i?:aN[.1b  
   Yi#U~ h