[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。   .3@Pz]\M#>  
iP:^nt?  
acceptance 承兌   ,^< 39ng  
account 賬戶   1,U)rx$H  
accountant 會計員   86dz Jh  
accounting 會計   cWo__EE  
accounting system 會計制度   tL1\q
Qg  
accounts payable 應付賬款   a40>_;}:x  
accounts receivable 應收賬款   qK~]au:C  
accumulated profits 累積利益   C@-cLk  
adjusting entry ?#123;整記錄   b^(
)[4M;  
adjustment ?#123;整   L `=*Pwcj  
administration expense 管理費用   RyM29uD  
advances 預付   'YYT1H)  
advertising expense 廣告費   "?W8o[c+  
agency 代理   ] \!,yiVeU  
agent 代理人   ,9ew75Jl  
agreement 契約   D$rn?@&g  
allotments 分配數   /OMgj7olD  
allowance 津貼   m5HMtoU  
amalgamation 合併   olXfR-2>1  
amortization 攤銷   oYJ<.Yxeb  
amortized cost 應攤成本   %.Kr`#lCr  
annuities 年金   sqjDh  
applied cost 已分配成本   k)y<iHR_o  
applied expense 已分配費用   se}$/Y}t  
applied manufacturing expense 己分配製造費用   [ :Sl~
 
apportioned charge 攤派費用   F&3:]1  
appreciation 漲價   6lkCLH  
article of association 公司章程   9#~jlq(  
assessment 課稅   hw)z]  
assets 資產   "d M-3o<  
attorney fee 律師費   ~3-+~y=o~  
audit 審計   f'`y-]"V5)  
auditor 審計員   fjuPGg~  
average 平均數   w_LkS/  
average cost 平均成本   $"}
*#<Z  
bad debt 壞賬   D4
$"02"  
balance 餘額   3vQVk  
balance sheet 資產負債表   u09D`QPP]  
bank account 銀行賬戶   YG*}F|1  
bank balance 銀行結存   R mo'3  
bank charge 銀行手續費   iV\*7  
bank deposit 銀行存款   J*ZcZ FbWN  
bank discount 銀行貼現   nvc(<Ovw  
bank draft 銀行匯票   { Q!Xxe>6  
bank loan 銀行借款   U9Q[K
`  
bank overdraft 銀行透支   ~(`MP<  
bankers acceptance 銀行承兌   E>2AG3 )  
bankruptcy 破產   _6YfPk+  
bearer 持票人   tn(6T^u  
beneficiary 受益人   sqRvnCD!  
bequest 遺產   J@IKXhb7_  
bill 票據   ?[DVYP  
bill of exchange 匯票   jxYze/I  
bill of lading 提單   0U#m7 j  
bills discounted 貼現票據   M~Er6Zg  
bills payable 應付票據   e<~bDFH  
bills receivable 應收票據   qS ggZ0*  
board of directors 董事會   60D6UW  
bonds 債券   ofgNL .u  
bonus 紅利   r C
Us  
book value 賬面價值   bz [?M}  
bookkeeper 簿記員   Q#&6J=}  
bookkeeping 簿記   3u s^\w#  
branch office general ledger 支店往來賬戶   ]
{0OPU  
broker 經紀人   9PaV*S(\TR  
brought down 接前   `nc=@" 1  
brought forward 接上頁   O >@Q>Z8W?  
budget 預算   &k`lbkq  
by-product 副產品    _BCq9/  
by-product sales 副產品銷售   OL@
$RTh  
capital 股本   hxw6^EA  
capital income 資本收益   y`
7b3*P  
capital outlay 資本支出   ;:Tb_4Hr  
capital stock 股本   i@%a!].I  
capital stock certificate 股票   f>Tn#
OW  
carried down 移後   eF4f7>5Cv  
carried forward 移下頁   wawJZ+V  
cash 現金   9w1`_r[J  
cash account 現金賬戶   X8~?uroq  
cash in bank 存銀行現金   NZ+TTMv  
cash on delivery 交貨收款   bJynUZ  
cash on hand 庫存現金   ':f,RG  
cash payment 現金支付    KcpQ[6\  
cash purchase 現購   gTdr  
cash sale 現沽   sy6[%8
D$  
cashier 出?#123;員   ^t`0ul]c  
cashiers check 本票   DJ1!Xuu  
certificate of deposit 存款單折   "DX2Mu=  
certificate of indebtedness 借據   :*t5?  
certified check 保付支票   jm'^>p,9G  
certified public accountant 會計師   VLfKN)g  
charges 費用   FB3}M)G>M  
charge for remittances 匯水手續費   vVjk9_Ul  
charter 營業執照   ih: XC  
chartered accountant 會計師   ?0:=+%.  
chattles 動產   on1B~?*D  
check 支票   :edy(vC<  
che stub 支票存根   m+x$LkP  
closed account 己結清賬戶   m.lzkS]P  
closing 結算   e`K{  
closing entries 結賬紀錄   AH:0h X6+  
closing stock 期末存貨   j&q%@%Gm  
closing the book 結賬   0aJcX)  
columnar journal 多欄日記賬    LYyud  
combination 聯合   <2N=cH'  
commission 佣金   0="wxB  
commodity 商品   BP1<:T'.q`  
common stock 普通股   ~*e@^Nv)v  
company 公司   ,hp8b$  
compensation 賠償   5!Ovd O}g  
compound interest 複利   )`mBvS.}  
consignee 承銷人   Q9&H/]"v  
consignment 寄銷   ,G[Y< ~Hy  
consignor 寄銷人   _s}`ohKvD  
consolidated balance sheet 合併資產負債表   HKVtO%&  
consolidated profit and loss account 合併損益表   {/qQ=$t  
consolidation 合併   n(
sseQ|\  
construction cost 營建成本   [n3@*)q's  
construction revenue 營建收入   /E:BEm!  
contract 合同   wVc^l  
control account 統制賬戶   Q!r` G  
copyright 版權   gSe3S-Lt  
corporation 公司   ^zfs8]QSf  
cost 成本   |<MSV KW  
cost accounting 成本會計   /.>%IcK  
cost of labour 勞工成本   UtRwZ(09  
cost of production 生產成本   d-z[=1m  
cost of manufacture 製造成本   -wh  
cost of sales 銷貨成本   dk0} q6~
 
cost price 成本價格   *JZlG%z  
credit 貸方   Y+5aT(6O  
credit note 收款通知單   7;pQ'FmZJ  
creditor 債權人   D2RvFlAXu  
crossed check 橫線支票   `A
-  
current account 往來活期賬戶   1*.*\4xo  
current asset 流動資產   e%IbME]x  
current liability 流動負債   N*) O_Ki  
current profit and loss 本期損益   7R5+Q\W  
debit 借方   kM(m$Oo.  
debt 債務   r;+a%?P  
debtor 債務人   AS'+p%(  
deed 契據   P(
a}OlG  
deferred assets 遞延資產   oVW>PEgB-  
deferred liabilities 遞延負債   ex66GJQe1  
delivery 交貨   DcE4r>8B  
delivery expense 送貨費   )"7z'ar  
delivery order 出貨單   \u;`Lf  
demand draft 即期匯票   AJ)&+H  
demand note 即期票據   qqys`.  
demurrage charge 延期費   Mq_P'/  
deposit 存款   #$F*.vQSs+  
deposit slip 存款單   k$>5v +r0  
depreciation 折舊   Q 9E.AN   
direct cost 直接成本   gEw9<Y  
direct labour 直接人工   *,
~L_)vWO  
director 董事   6Cfsh<]b  
discount 折扣   !OMCsUZ  
discount on purchase 進貨折扣   /U`p|M;  
   -F
JLM