[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。   rlDJHR6  
!%C&hH\  
acceptance 承兌   a)L=+Z  
account 賬戶   ==7=1QfP  
accountant 會計員   WgV[,(  
accounting 會計   o648 xUP  
accounting system 會計制度   ;{>-K8=>$  
accounts payable 應付賬款   "l09Ae'V  
accounts receivable 應收賬款   _RzcMX  
accumulated profits 累積利益   nxYp9,c"  
adjusting entry ?#123;整記錄   Rh#TR"  
adjustment ?#123;整   {~d8
_%:b  
administration expense 管理費用   o[eIwGxZ  
advances 預付   d5B96;3  
advertising expense 廣告費   Mj@ 0F 2hy  
agency 代理   BcTV5Wc
r  
agent 代理人   TBqJ.a  
agreement 契約   '||),>~  
allotments 分配數   AJH-V 6  
allowance 津貼   B\!.o=<h  
amalgamation 合併   7_#i,|]58  
amortization 攤銷   E :Y *;  
amortized cost 應攤成本   [I` 6F6  
annuities 年金   ;yH1vX  
applied cost 已分配成本   w,FOq?j^k  
applied expense 已分配費用   nK9A=H'Hc  
applied manufacturing expense 己分配製造費用   wKAc ;!  
apportioned charge 攤派費用   mI~ k@!3  
appreciation 漲價   ~\m|pxcj  
article of association 公司章程   !Q5ip'
L  
assessment 課稅   (yel  
assets 資產   pb5 '5X+  
attorney fee 律師費   =#<TE~n2(  
audit 審計   3l@={Ts  
auditor 審計員   xem:#>&r  
average 平均數   aTy&"  
average cost 平均成本   az]S&\i7T  
bad debt 壞賬   9m fYB  
balance 餘額   WNPdym  
balance sheet 資產負債表   v2Bks2  
bank account 銀行賬戶   o5FBqt  
bank balance 銀行結存   UI 7JMeV  
bank charge 銀行手續費   S|%f<zAtJ  
bank deposit 銀行存款   }0Q6iHX@  
bank discount 銀行貼現   daZY;_{"o  
bank draft 銀行匯票   0 .dSP$e  
bank loan 銀行借款   $u9y H Z  
bank overdraft 銀行透支   i.Qy0  
bankers acceptance 銀行承兌   a{6rQ  
bankruptcy 破產   `?VB)  
bearer 持票人   ~WJEH#  
beneficiary 受益人   YDyi6x,  
bequest 遺產   9c1n  
bill 票據    3y?ig2  
bill of exchange 匯票   +'x`rk
 
bill of lading 提單   Gu:aSb  
bills discounted 貼現票據   $CVbc%  
bills payable 應付票據   {=><@]N  
bills receivable 應收票據   BS#@ehdig  
board of directors 董事會   V< @ ]Iv  
bonds 債券   b&!7(Q[ sT  
bonus 紅利   >i4UU0m  
book value 賬面價值   RCq_FY  
bookkeeper 簿記員   SL/ FMYdd  
bookkeeping 簿記   @"H+QVJ@  
branch office general ledger 支店往來賬戶   $IQ !g  
broker 經紀人   3L4lk8Dd  
brought down 接前   @fb B3  
brought forward 接上頁   Dg@>d0FW  
budget 預算   Ng,#d`Br  
by-product 副產品   E#T-2^nD  
by-product sales 副產品銷售   sw nov[0  
capital 股本   B" wk:\zC  
capital income 資本收益   vpUS(ztvs  
capital outlay 資本支出   pVw)"\S%  
capital stock 股本   M#d_kDMw  
capital stock certificate 股票   Mnaoh:z  
carried down 移後   h?DMrYk_%#  
carried forward 移下頁   oZ@_o3VG  
cash 現金   0bpl3Fh.v  
cash account 現金賬戶   R)#D{/#FW  
cash in bank 存銀行現金   2|#3rF  
cash on delivery 交貨收款   [Qv%  
cash on hand 庫存現金   M,PZ|=V6a  
cash payment 現金支付   pWB)N7x&  
cash purchase 現購   Sg0 _l(  
cash sale 現沽   ]RQQg,|D  
cashier 出?#123;員   y8wOJZ<K
 
cashiers check 本票   Ni GK|Z  
certificate of deposit 存款單折   @B~/0 9  
certificate of indebtedness 借據   h]
c-x(+  
certified check 保付支票   Q4Q*5>  
certified public accountant 會計師   ^^%sPtp  
charges 費用   >0i?}  
charge for remittances 匯水手續費   PS@` =Z  
charter 營業執照   ,l`q  
chartered accountant 會計師   >GgX-SZ%  
chattles 動產   w-|i8%X  
check 支票   iR(A^  
che stub 支票存根   JMOQDo  
closed account 己結清賬戶   $d!Sl a  
closing 結算   6$b"tdP  
closing entries 結賬紀錄   W<B8PS$  
closing stock 期末存貨   >u~ [{(d ,  
closing the book 結賬   ;vF8V`f  
columnar journal 多欄日記賬   yIbz\3  
combination 聯合   V4 Pf?g  
commission 佣金   l0u6nGkh  
commodity 商品   =6q?XOM  
common stock 普通股   ,$sq]_t  
company 公司   <0R7uH  
compensation 賠償   klKAwCQ,  
compound interest 複利   z(>{"t<C  
consignee 承銷人   b2H!{a"  
consignment 寄銷   ?a~=CC@  
consignor 寄銷人   <i~ ( 8F\  
consolidated balance sheet 合併資產負債表   netKt_  
consolidated profit and loss account 合併損益表   @C7S^|eo  
consolidation 合併   o~gduNG#  
construction cost 營建成本   brNe13d3~"  
construction revenue 營建收入   23y7l=.b/  
contract 合同   CjOaw$s  
control account 統制賬戶   :4<+)r26  
copyright 版權   Rmn|"ZK  
corporation 公司   zV4%F"-  
cost 成本   <= cj)  
cost accounting 成本會計   Zo;@StN3}T  
cost of labour 勞工成本   }`IN5NdYp  
cost of production 生產成本   ^;NM'Z  
cost of manufacture 製造成本   r1-?mMSU&  
cost of sales 銷貨成本   e&7GW9FSg  
cost price 成本價格   7l7eUy/z  
credit 貸方   H<%7aOwO2  
credit note 收款通知單   o]MQ)\r  
creditor 債權人   \Q*3/_}G  
crossed check 橫線支票   v.cB3/$z  
current account 往來活期賬戶   Gc4N)oq)}b  
current asset 流動資產   h^~eTi;c]Q  
current liability 流動負債   5 &-fX:/  
current profit and loss 本期損益   &EXql']  
debit 借方   \@['V   
debt 債務   8 :$kFy\A'  
debtor 債務人   M$%aX,nk'  
deed 契據   e1}h|HLj  
deferred assets 遞延資產   6H VS0  
deferred liabilities 遞延負債   vV#Jl)
A  
delivery 交貨   zEF3B  
delivery expense 送貨費   EZIMp8^  
delivery order 出貨單   t{!}^{ "5  
demand draft 即期匯票   "KW\:uc /  
demand note 即期票據   8_Y{7;<ey  
demurrage charge 延期費   ]Vl*!,(i  
deposit 存款   }N2T/U  
deposit slip 存款單   mmTc.xh  
depreciation 折舊   r&1N8 o  
direct cost 直接成本   4'Vuhqk  
direct labour 直接人工   5^GUuFt5m  
director 董事   cm-cwPAh  
discount 折扣   2y ~]Uo  
discount on purchase 進貨折扣   rA8neO)  
   8\. #