[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。   k`we_$/Gw  
lwSZpS  
acceptance 承兌   /]1$Soo  
account 賬戶   ;OMR5KAz  
accountant 會計員   -s3q(SH  
accounting 會計   APgjT';P^  
accounting system 會計制度   jT'09r3P  
accounts payable 應付賬款   2`'g 9R  
accounts receivable 應收賬款   !eu\ShI  
accumulated profits 累積利益   WWEZTFL:j  
adjusting entry ?#123;整記錄   c1ga{c`Z  
adjustment ?#123;整   | V:9 ][\  
administration expense 管理費用  
OA7YWk<K  
advances 預付   Rs@> LA  
advertising expense 廣告費   b)+;=o%  
agency 代理   FG:t2ea  
agent 代理人   IRknD3LX  
agreement 契約   Qx")D?u  
allotments 分配數   \; voBU  
allowance 津貼   [%c5MQ?H  
amalgamation 合併   c 8
t  
amortization 攤銷   39qIoaHT  
amortized cost 應攤成本    A.9ZFFz  
annuities 年金   56?RFnZ&j  
applied cost 已分配成本   ^7Rc\  
applied expense 已分配費用   7gc?7TM  
applied manufacturing expense 己分配製造費用   ]?7q%7-e.a  
apportioned charge 攤派費用   x%'5rnm|  
appreciation 漲價   M!wa }  
article of association 公司章程   5La' I7q  
assessment 課稅   12VSzIm  
assets 資產   #b eLo J  
attorney fee 律師費   diWi0@  
audit 審計   gs"w 0[$  
auditor 審計員   6}cN7wnm j  
average 平均數   |yinVfZ0C  
average cost 平均成本   K h8  
bad debt 壞賬   cx~XG  
balance 餘額   4%$#   
balance sheet 資產負債表   Fhrj$  
bank account 銀行賬戶   ^]NFr*'!  
bank balance 銀行結存   4KX\'K  
bank charge 銀行手續費   [gDl<6
a#4  
bank deposit 銀行存款   `%/w0,0  
bank discount 銀行貼現   bOolBKV  
bank draft 銀行匯票   9vckQCLM  
bank loan 銀行借款   ffQm"s:P  
bank overdraft 銀行透支   5S*aZ1t18  
bankers acceptance 銀行承兌   F.{$HJ  
bankruptcy 破產   y 2C Jk~  
bearer 持票人   h e[2,  
beneficiary 受益人   kQ`p\}7_  
bequest 遺產   -
i#Kpf  
bill 票據   z5J$".O`  
bill of exchange 匯票   b~*CJ8Ad  
bill of lading 提單   3UX6Y]E3  
bills discounted 貼現票據   5uX-onP\[  
bills payable 應付票據   gtnu/Q  
bills receivable 應收票據   J(:y-U  
board of directors 董事會   c2u* <x  
bonds 債券   mpNS}n6  
bonus 紅利   *zwo="WA\t  
book value 賬面價值   \<HY'[gr  
bookkeeper 簿記員   $H`{wJ?2(  
bookkeeping 簿記   5.LfN{gE)  
branch office general ledger 支店往來賬戶   <Gna}ALkg  
broker 經紀人   W2&(:C8V@  
brought down 接前   9&
bJ]  
brought forward 接上頁   >QdT7gB  
budget 預算   bao"iv~z  
by-product 副產品   DLN zH  
by-product sales 副產品銷售   7]_zWx,r  
capital 股本   P]O=K  
capital income 資本收益   kEp{L  
capital outlay 資本支出   ^ib =fLu  
capital stock 股本   \hWac%#  
capital stock certificate 股票   NX5$x/uz  
carried down 移後   81H9d6hqcD  
carried forward 移下頁   SZUo RWx  
cash 現金   &O5O@3:7]  
cash account 現金賬戶   0DFVB%JdI  
cash in bank 存銀行現金   g2?yT ?  
cash on delivery 交貨收款   i<(~J4}b  
cash on hand 庫存現金   F5y&"Y_  
cash payment 現金支付   X /_ 89<&  
cash purchase 現購   (^"2"[?a  
cash sale 現沽   N@Q_5t0bk  
cashier 出?#123;員   4y.qtiIP>$  
cashiers check 本票   \mL]xE-  
certificate of deposit 存款單折   =Qf{  
certificate of indebtedness 借據   Iw^Q>MrT  
certified check 保付支票   s!S_Bt):3  
certified public accountant 會計師   D/afa8>LQH  
charges 費用   xf{ZwS%X  
charge for remittances 匯水手續費   kA> e*6  
charter 營業執照   {.?pl]Zl6  
chartered accountant 會計師   m@UrFPZ  
chattles 動產   K $WMrp  
check 支票   G^';9 UK  
che stub 支票存根   6a<zZO`Z6+  
closed account 己結清賬戶   :H:
Se  
closing 結算   >?#zPweA  
closing entries 結賬紀錄   K)  Ums-b  
closing stock 期末存貨   1IlOU|
4  
closing the book 結賬   eL<jA9cJ9  
columnar journal 多欄日記賬   "lrQC`?  
combination 聯合   0cDP:EzR;  
commission 佣金   vOLa.%X]h  
commodity 商品   yzMGZi`ut  
common stock 普通股   @j"6f|d  
company 公司   }KO <II  
compensation 賠償   rP}[>  
compound interest 複利   %E"v@  
consignee 承銷人   "%b Gwv  
consignment 寄銷   Uy.ihh$ I-  
consignor 寄銷人   [k0/ZfFwV  
consolidated balance sheet 合併資產負債表   -$X4RS  
consolidated profit and loss account 合併損益表   G8 q<)  
consolidation 合併   z4~p(tl  
construction cost 營建成本   Qm=iCZ|E^!  
construction revenue 營建收入   fZ&' _  
contract 合同   . :>e"D  
control account 統制賬戶   V/:
2xT  
copyright 版權   B[q"oI`  
corporation 公司   0yv
p>{;p  
cost 成本   M%Ksyr9  
cost accounting 成本會計   ,p#r; O<O  
cost of labour 勞工成本   &r,)4q+  
cost of production 生產成本   E[6:}z<  
cost of manufacture 製造成本   0qIg:+l+  
cost of sales 銷貨成本   cR uN;  
cost price 成本價格   w0+X;aId  
credit 貸方   hsT&c|  
credit note 收款通知單   ->X>h_k.Y  
creditor 債權人   G
')zDx  
crossed check 橫線支票   8O$LY\G  
current account 往來活期賬戶   `23][V  
current asset 流動資產   ^ g|VZN  
current liability 流動負債   oam;hmw  
current profit and loss 本期損益   $:\`E56\  
debit 借方   B^]PKjLNZ  
debt 債務   2wDDVUwyB  
debtor 債務人   Dx`-h#  
deed 契據   ~ rQ,%dH  
deferred assets 遞延資產   (Q @'fb9z  
deferred liabilities 遞延負債   6Ol9 P56j  
delivery 交貨   JT!9LNh;R`  
delivery expense 送貨費   x}nBUq:  
delivery order 出貨單   KQvSeH>r  
demand draft 即期匯票   f0j]!g  
demand note 即期票據   N>,`TsUwW  
demurrage charge 延期費   D
,R',(3  
deposit 存款   ji . /m8(  
deposit slip 存款單   <,rOsE6  
depreciation 折舊   :enR8MS  
direct cost 直接成本   .)_2AoT7[  
direct labour 直接人工   IVkB)9IW  
director 董事   D7T|K :F)  
discount 折扣   P tLWFO  
discount on purchase 進貨折扣   2%L`b"9}V  
   6 Bdxdx*zt