[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。   =:[Jz1M5  
$6h:j#{JE  
acceptance 承兌   -_.)~)P  
account 賬戶   Adgh:'h  
accountant 會計員   JPS22i)P  
accounting 會計   KgX~PP>  
accounting system 會計制度   cu(2BDfiL  
accounts payable 應付賬款   314PcSc  
accounts receivable 應收賬款   ws Lg6  
accumulated profits 累積利益   d7qY(!&  
adjusting entry ?#123;整記錄   }N(-e$88  
adjustment ?#123;整   |
r1\  
administration expense 管理費用   +:?-Xd:p  
advances 預付   oEU %"  
advertising expense 廣告費   k_#ra7zP  
agency 代理   6#fl1GdH-  
agent 代理人   !Sfy'v.  
agreement 契約   x)l}d3   
allotments 分配數   $'dJ+@  
allowance 津貼   <~t38|Ff@  
amalgamation 合併   Oga0CR_  
amortization 攤銷   CE-ySIa  
amortized cost 應攤成本   *qYcb} ]  
annuities 年金   4m$nVv  
applied cost 已分配成本   d*Dq=.F(  
applied expense 已分配費用   7kO5hlKeo  
applied manufacturing expense 己分配製造費用   Ra<mdteZT  
apportioned charge 攤派費用   : m$cnq~h  
appreciation 漲價   ~T>_}Q[M2p  
article of association 公司章程   T[B@7$Dp*  
assessment 課稅   /4+M0Pl  
assets 資產   {o< 4 ^  
attorney fee 律師費   16)@<7b]J  
audit 審計   mb~w .~%  
auditor 審計員   U|6ME%xm  
average 平均數   !=--pb  
average cost 平均成本   OaRtGJnR  
bad debt 壞賬   RS!~5nk5  
balance 餘額   DtG><g}[]  
balance sheet 資產負債表   =K .'x  
bank account 銀行賬戶   Kf2*|ZHj  
bank balance 銀行結存   0*YLFqN  
bank charge 銀行手續費   >/nS<y>  
bank deposit 銀行存款   p}_bu@;.Z  
bank discount 銀行貼現   1u75  
bank draft 銀行匯票   A;m)/@  
bank loan 銀行借款   OsPx-|f S~  
bank overdraft 銀行透支  
yd
[}?  
bankers acceptance 銀行承兌   HT)b3Ws~M8  
bankruptcy 破產   Ox.&tW%@  
bearer 持票人   sh[Yu  
beneficiary 受益人   z"bgtlfb8  
bequest 遺產   [tym~ZZ]_m  
bill 票據   K/79Tb-  
bill of exchange 匯票   p8hF`D~  
bill of lading 提單   55MsF}p  
bills discounted 貼現票據   _%w-y(Sqn  
bills payable 應付票據   HE(|x1C)j  
bills receivable 應收票據   'm}K$h(U  
board of directors 董事會   _JOrGVmD  
bonds 債券   ZXljCiNn+\  
bonus 紅利   ^%-$8sV  
book value 賬面價值   H`CDfTy  
bookkeeper 簿記員   ?Z {4iF  
bookkeeping 簿記   ~'K ymarPU  
branch office general ledger 支店往來賬戶   7kx)/Rw\B  
broker 經紀人   Enm#\(j  
brought down 接前   b>=MG8  
brought forward 接上頁   dX{|-;6vm  
budget 預算   &Z/aM?  
by-product 副產品   J?Brnf.  
by-product sales 副產品銷售   R}c,ahd  
capital 股本   ^_#0\f  
capital income 資本收益   Z0g3> iItM  
capital outlay 資本支出   =i
}  
capital stock 股本   =($RT  
capital stock certificate 股票   Re-~C[zwT  
carried down 移後   *Uie{^p?  
carried forward 移下頁   3Ba>a(E  
cash 現金   dawe!w!  
cash account 現金賬戶   KlGPuGL  
cash in bank 存銀行現金   0? (  
cash on delivery 交貨收款   uQazUFw  
cash on hand 庫存現金   Iq0_X7:{QI  
cash payment 現金支付   _"SE^_&c  
cash purchase 現購   ne
] |\]  
cash sale 現沽   _}R?&yO  
cashier 出?#123;員   `G&W%CHB  
cashiers check 本票   Q( .d!CQ>  
certificate of deposit 存款單折   iM+K&\{_h  
certificate of indebtedness 借據   H|k!5W^  
certified check 保付支票   zQM3n =y  
certified public accountant 會計師   EGL1[7It`  
charges 費用   ]\w0u7}  
charge for remittances 匯水手續費   _" W<>  
charter 營業執照   3US}('  
chartered accountant 會計師   |>@Gbgw^M  
chattles 動產   ]J+}WR  
check 支票   _+YCwg  
che stub 支票存根   U1bhd}Mo
R  
closed account 己結清賬戶   xZW6Hk_  
closing 結算   5A/8G}'XZ  
closing entries 結賬紀錄   Q1 ?O~ao  
closing stock 期末存貨   dOh'9kk3  
closing the book 結賬   3XdN\xc  
columnar journal 多欄日記賬   4wh_iO  
combination 聯合   S/G6NBnbS  
commission 佣金   uSCF;y=1g,  
commodity 商品   <-62m8N|  
common stock 普通股   A]"$O&l  
company 公司   5 !u.w  
compensation 賠償   5_Yl!=
 
compound interest 複利   Wc [@,  
consignee 承銷人   BV,P;T0"D  
consignment 寄銷   </F@5*  
consignor 寄銷人   sG`||Kb;n  
consolidated balance sheet 合併資產負債表   l [lUmE  
consolidated profit and loss account 合併損益表   RFd.L@-]  
consolidation 合併   FJKW=1=,  
construction cost 營建成本   7|LJwXQ-  
construction revenue 營建收入   E;$)Oz  
contract 合同   :=vB|Ch:~  
control account 統制賬戶   im{'PgiR  
copyright 版權   =KqcWN3k  
corporation 公司   T.O^40y  
cost 成本   ufAp7m@ud  
cost accounting 成本會計   >ch{u{i6  
cost of labour 勞工成本   $s<,xY 9  
cost of production 生產成本   ;ZZ%(P=-  
cost of manufacture 製造成本   S6CM/  
cost of sales 銷貨成本   YY-{&+,  
cost price 成本價格   iL(rZT&^  
credit 貸方   WGjT06a\  
credit note 收款通知單   H|_^T.n?E  
creditor 債權人   |d^r"wbs3  
crossed check 橫線支票   {Ts@#V=:  
current account 往來活期賬戶   %"^$$$6%  
current asset 流動資產   sW!p
Mkd_  
current liability 流動負債   @/h_v# W  
current profit and loss 本期損益   f"t\-ux.b  
debit 借方   1];rW`Bw  
debt 債務   _"n1"%Ns  
debtor 債務人   2GOQ|Z  
deed 契據   TxAT ))  
deferred assets 遞延資產   jqxeON  
deferred liabilities 遞延負債   WmU4~.  
delivery 交貨   -5,QrMM<  
delivery expense 送貨費   9n{tbabJ  
delivery order 出貨單   fy04/_,q  
demand draft 即期匯票   YBn"9w\#  
demand note 即期票據   bK;I:JK3  
demurrage charge 延期費   la#f,C3_  
deposit 存款   <,p|3p3  
deposit slip 存款單   9,|{N(N<!  
depreciation 折舊   hR,VE'A  
direct cost 直接成本   N%N%  
direct labour 直接人工   <>$`vuU  
director 董事   W 5,e;4/hL  
discount 折扣   WccTR aq  
discount on purchase 進貨折扣   {a`t1oX(  
   ,73kh