[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。   \Dx;AKs  
D _Zt:tzO  
acceptance 承兌   )p`zN=t
 
account 賬戶   oWLv-{08  
accountant 會計員   o)L)|  
accounting 會計   :^En\YcU  
accounting system 會計制度   @hF$qevX  
accounts payable 應付賬款   K'c[r0Ew  
accounts receivable 應收賬款   N|2PW ~,  
accumulated profits 累積利益   3P*[!KI  
adjusting entry ?#123;整記錄   Aa`R40yl  
adjustment ?#123;整   +zg3/C4 S  
administration expense 管理費用   h]vuBH
J}  
advances 預付   e
9;5.m  
advertising expense 廣告費   zq'KX/o  
agency 代理   s?Z{LWZ@  
agent 代理人   n`X}
&(O  
agreement 契約   ZK4d;oa",  
allotments 分配數   xUF5  
allowance 津貼   ?~3Pydrb#  
amalgamation 合併   Rd;^ fBx  
amortization 攤銷   x yrlR;Sk  
amortized cost 應攤成本   !!<H*9]+W;  
annuities 年金   [{q])P;  
applied cost 已分配成本   -4
v2]  
applied expense 已分配費用   T0X+\&W  
applied manufacturing expense 己分配製造費用   V4ybrUWK  
apportioned charge 攤派費用   }vEMG-sxX  
appreciation 漲價   RZ0+Uu/J  
article of association 公司章程   AQGl}%k_  
assessment 課稅   ?s@=DDB\u  
assets 資產   P] 0/S  
attorney fee 律師費   `PtfPt<{  
audit 審計   w\1K.j=>|N  
auditor 審計員   6(/*E=bOKV  
average 平均數   5 )z'=  
average cost 平均成本   Aj*|
r  
bad debt 壞賬   f2?01PM,Q  
balance 餘額   !8I80:e_~  
balance sheet 資產負債表   2f5YkmGc";  
bank account 銀行賬戶   Ce:w^P+  
bank balance 銀行結存   48)D%867.;  
bank charge 銀行手續費   cDq*B*e  
bank deposit 銀行存款    (H;,E-
 
bank discount 銀行貼現   7 &iav2q  
bank draft 銀行匯票   CsJ&,(s(  
bank loan 銀行借款   Q"QZ^!zRl  
bank overdraft 銀行透支   "..I$R  
bankers acceptance 銀行承兌   I`nC\%g  
bankruptcy 破產   !>:]k?$b  
bearer 持票人   *{(tg~2'(  
beneficiary 受益人   g~
XR#vl$  
bequest 遺產   zym6b@+jN  
bill 票據   z:;yx  
bill of exchange 匯票   ojx2[a\  
bill of lading 提單   t8ORfO+  
bills discounted 貼現票據   1fT f+P  
bills payable 應付票據   GsoD^mjY  
bills receivable 應收票據   bb}Fu/S  
board of directors 董事會   {$I1(DYN  
bonds 債券   Ry40:;MYN  
bonus 紅利   Uka(Vr:  
book value 賬面價值   ?(Xy 2%v  
bookkeeper 簿記員   V6& 6I  
bookkeeping 簿記   &hJQHlyJM0  
branch office general ledger 支店往來賬戶   8(]q/g"O  
broker 經紀人   JvF0s}#4  
brought down 接前   EUbyQL  
brought forward 接上頁   <l<y R?  
budget 預算   v}.~m)  
by-product 副產品   =vsvx{o?  
by-product sales 副產品銷售   GHQm$|3I  
capital 股本   ~En]sj  
capital income 資本收益   
hVNT  
capital outlay 資本支出   l6N"{iXU  
capital stock 股本   M4e8PRlI  
capital stock certificate 股票   p: u@? k  
carried down 移後   #&Rx?V  
carried forward 移下頁   W^i[7 r  
cash 現金   _e "  
cash account 現金賬戶   6('CB|ga  
cash in bank 存銀行現金   h*?]A  
cash on delivery 交貨收款   q!WiX|P  
cash on hand 庫存現金   +&.39q!  
cash payment 現金支付   @[#)zO  
cash purchase 現購   C8y[B1Y  
cash sale 現沽   ,"5xKF+cS  
cashier 出?#123;員   ^*F'[!. p  
cashiers check 本票   6M[OEI5  
certificate of deposit 存款單折   ;Q<2Y#  
certificate of indebtedness 借據   t\O#5mo  
certified check 保付支票   YoSBS  
certified public accountant 會計師   $U'*}S  
charges 費用   |P-kyY34  
charge for remittances 匯水手續費   \)cbg#v  
charter 營業執照   jpZ 7p;  
chartered accountant 會計師   zor  
chattles 動產   p-h(C'PqF  
check 支票   U%)*I~9  
che stub 支票存根   m,Mg  
closed account 己結清賬戶   ]?_V+F  
closing 結算   lr=quWDY  
closing entries 結賬紀錄   Y8/&1s_  
closing stock 期末存貨   }^`5$HE i  
closing the book 結賬   Y]Zp[!  
columnar journal 多欄日記賬   j rg B56LL  
combination 聯合   =<Ss&p>  
commission 佣金   wq]vcY9^  
commodity 商品   T+>W(w i  
common stock 普通股   'JJ :  
company 公司   6%&DJBU!  
compensation 賠償   %1rN6A!%  
compound interest 複利   `82^!7!  
consignee 承銷人   cK75Chsu  
consignment 寄銷   W{t-UK   
consignor 寄銷人   ue -a/a  
consolidated balance sheet 合併資產負債表   AIw~@*T  
consolidated profit and loss account 合併損益表   HG3iK  
consolidation 合併   #(-?i\i  
construction cost 營建成本   [6%y RQ_  
construction revenue 營建收入   e0 9QaY  
contract 合同   1%7zCM0s  
control account 統制賬戶   ?Skv2!X|  
copyright 版權   G;]zX<2^3  
corporation 公司   kZ=yb-~  
cost 成本   ,S1'SCwVdJ  
cost accounting 成本會計   <<&SyP  
cost of labour 勞工成本   FLQ^J3A,I  
cost of production 生產成本   Wv30;7~  
cost of manufacture 製造成本   ygxaT"3"=  
cost of sales 銷貨成本   _3{8Zg  
cost price 成本價格   pz]KUQ  
credit 貸方   fwSI"cfM  
credit note 收款通知單   uk3PoB^>  
creditor 債權人   b7HT<$Wg  
crossed check 橫線支票   US&:UzI.  
current account 往來活期賬戶   ZBjb f_M:  
current asset 流動資產   MX7$f (Hy  
current liability 流動負債   FB O_B  
current profit and loss 本期損益   LHs^Xo18  
debit 借方   j^ttTq|l  
debt 債務   X + B=?|M  
debtor 債務人   Agwl2AM5k  
deed 契據   :V#B]:Z9  
deferred assets 遞延資產   Kk>va->R  
deferred liabilities 遞延負債   p+Fh9N<F9  
delivery 交貨   T 8Ye+eP}  
delivery expense 送貨費   Pk:b:(4  
delivery order 出貨單   
=9A!5  
demand draft 即期匯票   qR^+K@*|  
demand note 即期票據   fAD {sg  
demurrage charge 延期費   >n5Kz]]
%  
deposit 存款   sX(rJLbD  
deposit slip 存款單   I}\`l+  
depreciation 折舊   P]4@|u;=6[  
direct cost 直接成本   g?>   
direct labour 直接人工   F "-GhjK  
director 董事   MYUL y2)  
discount 折扣   nu6v@<<F>  
discount on purchase 進貨折扣   >"D0vj  
   FeJKXYbk<