[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。   _.9 5>`  
g(pr.Dw6  
acceptance 承兌   ;U3:1hn  
account 賬戶   8gavcsVE[  
accountant 會計員   z%E(o%l8  
accounting 會計   'd2 :a2C]  
accounting system 會計制度   *IOrv)
 
accounts payable 應付賬款   l<1zLA~G  
accounts receivable 應收賬款   (m'-1wX.  
accumulated profits 累積利益   nFJW\B&(`  
adjusting entry ?#123;整記錄   ,f^fr&6jb  
adjustment ?#123;整   D_dv8  
administration expense 管理費用   ou-#+Sdd  
advances 預付   68j1svz9  
advertising expense 廣告費   HN7tIz@Frc  
agency 代理   Q
qQhQGV  
agent 代理人   r
Ql9SUs  
agreement 契約   dm}1"BU<  
allotments 分配數   /W .s1N  
allowance 津貼   \d;)U4__!  
amalgamation 合併   Y/J~M$9P,  
amortization 攤銷   $,K@xq5  
amortized cost 應攤成本   (nO2+@!  
annuities 年金   Q
c rhgR  
applied cost 已分配成本   =RHtugwy  
applied expense 已分配費用   2V]a+Cgk  
applied manufacturing expense 己分配製造費用   <n,QSy#  
apportioned charge 攤派費用   6hj[/O)E  
appreciation 漲價   Q~(Qh_Ff  
article of association 公司章程   hV~M!vFxA  
assessment 課稅   bVz<8b6h'-  
assets 資產   (W#CDw<ja  
attorney fee 律師費   [;{xiW4V]  
audit 審計   Vz0 (D  
auditor 審計員   0uD3a-J  
average 平均數   2FZT  
average cost 平均成本   %T$>E7]!  
bad debt 壞賬   lD0a<L3  
balance 餘額   Gx$m"Jeq\  
balance sheet 資產負債表   v)np.j0V7  
bank account 銀行賬戶   h[u@UGK%
 
bank balance 銀行結存   +@]k[9  
bank charge 銀行手續費   gH c 1_G]  
bank deposit 銀行存款   1Du5Z9AM  
bank discount 銀行貼現   l@
&-be  
bank draft 銀行匯票   0\U*  
bank loan 銀行借款   Lxv;[2XsW)  
bank overdraft 銀行透支   adu6`2*$  
bankers acceptance 銀行承兌   $VQ;y|K+[  
bankruptcy 破產   7 q!==P=  
bearer 持票人   T%oJmp?0  
beneficiary 受益人   W0MgY%Qv[  
bequest 遺產   ,vLQx\m{  
bill 票據   [R1|=kG
U  
bill of exchange 匯票   L+G0/G}O\  
bill of lading 提單   $gnrd~v4e  
bills discounted 貼現票據   omg#[  
bills payable 應付票據   Ce-= -  
bills receivable 應收票據   5eL b/,R  
board of directors 董事會   ~ Rk.x +  
bonds 債券   ]&H"EHC<$  
bonus 紅利   h!uyTgq  
book value 賬面價值   `uMc.:5\  
bookkeeper 簿記員   7[P-;8)tq  
bookkeeping 簿記   /ojx$Um  
branch office general ledger 支店往來賬戶   L754odc  
broker 經紀人   DN)o|p  
brought down 接前   =8#.=J[/  
brought forward 接上頁   9QX!HQ|5y8  
budget 預算   VoYL}67c  
by-product 副產品   ,+IFV  
by-product sales 副產品銷售   JwxKWVpWv  
capital 股本   OqS!y( (  
capital income 資本收益   ML'y`S  
capital outlay 資本支出   ,\i XZ5"R  
capital stock 股本   D
qo#+_v  
capital stock certificate 股票   ROn@tW  
carried down 移後   PX/Y?DP  
carried forward 移下頁   ECA<%
'$?E  
cash 現金   oh:
9v+  
cash account 現金賬戶   7omHorU+  
cash in bank 存銀行現金   OS`jttU@  
cash on delivery 交貨收款   )V~=B]  
cash on hand 庫存現金   [uGsF0#e  
cash payment 現金支付   yYGs]+  
cash purchase 現購   f8[O]MrO;  
cash sale 現沽   !AJkd.  
cashier 出?#123;員   {H
(l"KuL  
cashiers check 本票   y akRKiz\  
certificate of deposit 存款單折   awo'#Y2>  
certificate of indebtedness 借據   MvZa;B  
certified check 保付支票   "~r)_Ko  
certified public accountant 會計師   MG=8`J-`  
charges 費用   D|Q7dI
Zm  
charge for remittances 匯水手續費   8#JX#<HEo  
charter 營業執照    s&pnB  
chartered accountant 會計師   }\S'oC\[  
chattles 動產   {|>Wwa2e  
check 支票   &~+QPnI>Pm  
che stub 支票存根   e(/F:ZEh  
closed account 己結清賬戶   Z" ;q w  
closing 結算   ^?H|RAp  
closing entries 結賬紀錄   66F?exr  
closing stock 期末存貨   M5w/TN  
closing the book 結賬   nS3Aadm  
columnar journal 多欄日記賬   iii|;v]+  
combination 聯合   3s?u05_  
commission 佣金   }R16WY_'  
commodity 商品   OWwqCPz.  
common stock 普通股   d2Q*1Q@u  
company 公司   q 0F6MAXj  
compensation 賠償   xE@/8
h  
compound interest 複利   MZ$uWm`/  
consignee 承銷人   -_Z4)"k  
consignment 寄銷   WN=0s  
consignor 寄銷人   XEA5A.uc  
consolidated balance sheet 合併資產負債表   5z0VMt  
consolidated profit and loss account 合併損益表   H}kSXKO8!8  
consolidation 合併   CR'%=N04^  
construction cost 營建成本   =3(Auchl$Y  
construction revenue 營建收入   `K
5*Fjx  
contract 合同   [HYr|T  
control account 統制賬戶   B2j1GJEO  
copyright 版權   ;DK%!."%  
corporation 公司   y(QFf*J  
cost 成本   pml33^*<U  
cost accounting 成本會計   E>]K#H  
cost of labour 勞工成本   1}a4 AGAp  
cost of production 生產成本   RV  V`  
cost of manufacture 製造成本   AcuF0KWw/  
cost of sales 銷貨成本   f/O6~I&
g  
cost price 成本價格   rWL;pM<  
credit 貸方   y8s!sO  
credit note 收款通知單   :1UMA@HP  
creditor 債權人   ecs 0iW-,  
crossed check 橫線支票   .+u b\  
current account 往來活期賬戶   wxvi)|)  
current asset 流動資產   j~{cT/5Y_  
current liability 流動負債   w1"+HJd  
current profit and loss 本期損益   1V1I[CxlX  
debit 借方   IyHbl_P ^  
debt 債務   '+_>PBOc  
debtor 債務人   A_9^S!  
deed 契據   `5@F'tKQ  
deferred assets 遞延資產   |~BnE  
deferred liabilities 遞延負債   ??p%_{QY~b  
delivery 交貨   dW4jkjap  
delivery expense 送貨費   0i_:J  
delivery order 出貨單   D;C';O  
demand draft 即期匯票   #gV n7wq  
demand note 即期票據   T3P9  
demurrage charge 延期費   ~I5hV}ZT  
deposit 存款   QKj0~ia 5  
deposit slip 存款單   RJ3oI+gI  
depreciation 折舊   t>cGfA  
direct cost 直接成本   4c< s"2F  
direct labour 直接人工   95
m f  
director 董事   p@G7}'|eyA  
discount 折扣   x>[]Qk^?q  
discount on purchase 進貨折扣   nf /*n  
   AChz}N$C