[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。   )/uCdSDIc  
\zV'YeG  
acceptance 承兌   Rmh u"N/q  
account 賬戶   GE |P)VO  
accountant 會計員   A:,R.P>`C  
accounting 會計   m,#Us  
accounting system 會計制度   <O9.GHV1v  
accounts payable 應付賬款    ){xMMQ5  
accounts receivable 應收賬款   A?Gk8  
accumulated profits 累積利益   # 3gdT  
adjusting entry ?#123;整記錄   'kk B>g7B  
adjustment ?#123;整   psB9~EU&Q  
administration expense 管理費用   $jL+15^N0+  
advances 預付   0
xpE+GY  
advertising expense 廣告費   l5,}yTUta  
agency 代理   rI4N3d;C  
agent 代理人   meR5E?Fm  
agreement 契約   
y jY}o  
allotments 分配數   za[;d4<}k  
allowance 津貼   
o]m56  
amalgamation 合併   I)}T4OOc/  
amortization 攤銷   #{suH7  
amortized cost 應攤成本   d> L*2 g  
annuities 年金   ,v>|Ub,  
applied cost 已分配成本   : y(HOUB  
applied expense 已分配費用   ?\Lf=[  
applied manufacturing expense 己分配製造費用   .DZ8kKY  
apportioned charge 攤派費用   >}>cJh6  
appreciation 漲價   E>w|i  
article of association 公司章程   k{B;J\`E;  
assessment 課稅   aOTrng  
assets 資產   MU5#p
h  
attorney fee 律師費   ~Is-^k)y  
audit 審計   #; 9 n_)  
auditor 審計員   1[H1l;  
average 平均數   h|Udw3N1L  
average cost 平均成本   4z^5|$?_ta  
bad debt 壞賬   S`Wau/7t  
balance 餘額   r
c
)vVv  
balance sheet 資產負債表   - ]Mp<Y  
bank account 銀行賬戶   lv0}
d  
bank balance 銀行結存   N.qS;%*o{e  
bank charge 銀行手續費   Vh;P,no#  
bank deposit 銀行存款   _0=$ 2Y^  
bank discount 銀行貼現   5sK1rDN  
bank draft 銀行匯票   L'$;;eM4  
bank loan 銀行借款   0FEn&\2<  
bank overdraft 銀行透支   _#rE6./@q  
bankers acceptance 銀行承兌   X1;ljX  
bankruptcy 破產   |4A938'4j  
bearer 持票人   Ncle8=8  
beneficiary 受益人   LFV' ,1+  
bequest 遺產   Jb"0P`senY  
bill 票據   u!K5jqP  
bill of exchange 匯票   e-/+e64Q@  
bill of lading 提單   3rQ;}<*M  
bills discounted 貼現票據   ^=gzms  
bills payable 應付票據   lpHz*NZ0  
bills receivable 應收票據   @8s:,Y _  
board of directors 董事會   hp)k[|u;  
bonds 債券   T*8rR"  
bonus 紅利   b~<Tgo_/jf  
book value 賬面價值   C'Z6l^{>  
bookkeeper 簿記員   8.R~Y
s*  
bookkeeping 簿記   Af{K#R8!  
branch office general ledger 支店往來賬戶   d ,!sZ&v  
broker 經紀人   E A}Vb(2  
brought down 接前   Ng PY/R>  
brought forward 接上頁   (jB_uMuS  
budget 預算   v05B7^1@_  
by-product 副產品   Th[Gu8b3  
by-product sales 副產品銷售   *^b<CZd9  
capital 股本   j[y,Jch  
capital income 資本收益   T~(AXwaJ  
capital outlay 資本支出    CH3bpZv  
capital stock 股本   N J_#;t#j  
capital stock certificate 股票   }m0hq+p^  
carried down 移後   '}eA2Q>BV  
carried forward 移下頁   Q(\2(x\  
cash 現金   &*3O+$L  
cash account 現金賬戶   S&`iEwG  
cash in bank 存銀行現金  
ss>p  
cash on delivery 交貨收款   Z>+Tzvfud  
cash on hand 庫存現金   ]iL>Zxex  
cash payment 現金支付   Kx@;LRY#  
cash purchase 現購   %~A$cc  
cash sale 現沽   6}9`z8  
cashier 出?#123;員   )RE~=*?d  
cashiers check 本票   K$(Li
P  
certificate of deposit 存款單折   #>/stU-  
certificate of indebtedness 借據   dN)!B!*aI  
certified check 保付支票   .8K ~ h  
certified public accountant 會計師   ]t|-  
charges 費用   _wMYA8n  
charge for remittances 匯水手續費   ~56F<=#,  
charter 營業執照   K!a4 >Du{  
chartered accountant 會計師   8rwXbYx x  
chattles 動產   ,V}Vxq3  
check 支票   Kc[Y .CH  
che stub 支票存根   N)H _4L  
closed account 己結清賬戶   O=LiCSNEV  
closing 結算   Lj(y>{y  
closing entries 結賬紀錄   7w]NG`7  
closing stock 期末存貨   @rT}V>2I  
closing the book 結賬   d/4k
F  
columnar journal 多欄日記賬   gQ@fe3[  
combination 聯合   ID1 /N)56  
commission 佣金   g9F4nExo  
commodity 商品   Jm(sx'qPx  
common stock 普通股   lq%6~va  
company 公司   p0S;$dH\D  
compensation 賠償   KKLW-V\6K  
compound interest 複利   UPI'O %  
consignee 承銷人   |Q _]+[  
consignment 寄銷   IhYTK%^96  
consignor 寄銷人   Hlg Q0qb  
consolidated balance sheet 合併資產負債表   W7ffdODb  
consolidated profit and loss account 合併損益表   B1C"F-2d  
consolidation 合併   ~>]/1JFz  
construction cost 營建成本   `p.O  
construction revenue 營建收入   %G%D[ i]  
contract 合同   9WH  
control account 統制賬戶    b jq1",  
copyright 版權   VP<_~OLc  
corporation 公司   7P2?SW^
 
cost 成本   u3>Dvl@  
cost accounting 成本會計   [x.DwU%S  
cost of labour 勞工成本   =p lG9  
cost of production 生產成本   b&$sY!iU  
cost of manufacture 製造成本   MSMgaw?  
cost of sales 銷貨成本   %+y92'GqG/  
cost price 成本價格   ?H.7 WtTC  
credit 貸方   ]ZjydQjo)  
credit note 收款通知單   ]1XJQW@gF  
creditor 債權人   u0vq`5L  
crossed check 橫線支票   z'FJx2  
current account 往來活期賬戶   :$#";t|  
current asset 流動資產   JTxHM?/G  
current liability 流動負債   @4Ox$M  
current profit and loss 本期損益   @6roW\'$  
debit 借方   = +=k(*  
debt 債務   v^;%Fz_Dr  
debtor 債務人   E2D}F
@<]  
deed 契據   'Wn2+pd  
deferred assets 遞延資產   w53+k\.  
deferred liabilities 遞延負債   Cy~Pfty  
delivery 交貨   F5#P{zk|  
delivery expense 送貨費   {J}Zv5  
delivery order 出貨單   qrj:H4#VB  
demand draft 即期匯票   >**7ck  
demand note 即期票據   V+M=@Pvp9  
demurrage charge 延期費   'z=QV{ni  
deposit 存款   _qPd)V6yb  
deposit slip 存款單   !M[a/7x,p  
depreciation 折舊   -PI_*  
direct cost 直接成本   =nmvG%.hd  
direct labour 直接人工   
jd&kak
 
director 董事   c-2##Pf_8O  
discount 折扣   v/Z!Wp1LV  
discount on purchase 進貨折扣   n;eK2+}]  
   f~LM-7!zf}