[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。   f,{O%*PUA  
?h)Z ;,}  
acceptance 承兌   I_66q7U"0  
account 賬戶   Zhb)n
 
accountant 會計員   *|S.[i_7  
accounting 會計   /Zs;dam  
accounting system 會計制度   D9`J||]E  
accounts payable 應付賬款   1j7^2Y|UT`  
accounts receivable 應收賬款   ,YzrqVY  
accumulated profits 累積利益   Kp[
 F@A#  
adjusting entry ?#123;整記錄   8$</HNu,  
adjustment ?#123;整   a~>.  
administration expense 管理費用   2t'^  
advances 預付   .|x\6 jf  
advertising expense 廣告費   OrN>4S  
agency 代理   JD1IL` ta;  
agent 代理人   CjR I!}S  
agreement 契約   /7Z5_q_  
allotments 分配數   c zTr_>
  
allowance 津貼   lt 74`9,f  
amalgamation 合併   c\.Hs9T >  
amortization 攤銷   ?CSc5b`eo  
amortized cost 應攤成本   (
dZu&  
annuities 年金   7!.#:+rg5#  
applied cost 已分配成本   (3kz(6S  
applied expense 已分配費用   #P[d?pY  
applied manufacturing expense 己分配製造費用   'r_{T=  
apportioned charge 攤派費用   z3RD*3b  
appreciation 漲價   os/_ObPiX  
article of association 公司章程   x>MrB  
assessment 課稅   `uL^!-  
assets 資產   t# cm|  
attorney fee 律師費   BK
._cDR  
audit 審計   w7d(|`  
auditor 審計員   n^Co  
average 平均數   :H/CiN  
average cost 平均成本   x;d*?69f]  
bad debt 壞賬   CjW`cHd  
balance 餘額   sp%EA=: E  
balance sheet 資產負債表   aH6{_eY  
bank account 銀行賬戶   Imi;EHW  
bank balance 銀行結存   h>>KH*dQ  
bank charge 銀行手續費   dUAZDoLi  
bank deposit 銀行存款   ktQMkEj#  
bank discount 銀行貼現   WDznhMo  
bank draft 銀行匯票   K/)*P4C-  
bank loan 銀行借款   t+C9QXY  
bank overdraft 銀行透支   c@p4,G  
bankers acceptance 銀行承兌   QU0FeGtz  
bankruptcy 破產   Z)=S. )  
bearer 持票人   Q4;
eN w  
beneficiary 受益人   NCm>iEeY  
bequest 遺產   a%R'x]  
bill 票據   3{wr*L1%-~  
bill of exchange 匯票   v/dyu  
bill of lading 提單   ce3w0UeV  
bills discounted 貼現票據   34k}7k~n  
bills payable 應付票據   1;O%8sp&  
bills receivable 應收票據   Skm$:`u;  
board of directors 董事會   & w%%{lM  
bonds 債券   X~ca8!Dq  
bonus 紅利   y*i_Ec\h  
book value 賬面價值   CUz1q*):  
bookkeeper 簿記員   $nX4!X  
bookkeeping 簿記   a~#MMl  
branch office general ledger 支店往來賬戶   <A
%}  
broker 經紀人   v]`}T/n  
brought down 接前   +C`h*%BW  
brought forward 接上頁   ?9jl8r>  
budget 預算   kGaK(^w  
by-product 副產品   'FVh/};Y.D  
by-product sales 副產品銷售   e+Qq a4  
capital 股本   -p|JJx?r  
capital income 資本收益   {R`,iWV  
capital outlay 資本支出   ARcPHV<(2  
capital stock 股本   h!c6]D4!L  
capital stock certificate 股票   0MV^-M   
carried down 移後   ?|Q[QP  
carried forward 移下頁   \2$-.np z  
cash 現金   ^Rgm3?7  
cash account 現金賬戶   Ww(($e!  
cash in bank 存銀行現金   :wlX`YW+e  
cash on delivery 交貨收款   Y\CR*om!W  
cash on hand 庫存現金   =_(i#}"A  
cash payment 現金支付   )HLe8:PG~  
cash purchase 現購   N*d )<8_  
cash sale 現沽   ; W ZA  
cashier 出?#123;員   P F#X8+&J  
cashiers check 本票   3$cIm+  
certificate of deposit 存款單折   `jl 1Q,~2r  
certificate of indebtedness 借據   )e,Rp\fY$  
certified check 保付支票   > G4EiJS  
certified public accountant 會計師   'A#`,^]uLF  
charges 費用   Kk?]z7s-4  
charge for remittances 匯水手續費   ;4E.Y r*  
charter 營業執照   |
~QHCg<  
chartered accountant 會計師   ql Z()  
chattles 動產   a'sa{>  
check 支票   ["5Z=4  
che stub 支票存根   /CpU.^V  
closed account 己結清賬戶   ; E Nhy  
closing 結算   k91ctEp9>  
closing entries 結賬紀錄   @fDWp/  
closing stock 期末存貨   <I iX_*  
closing the book 結賬   *-KgU'u?  
columnar journal 多欄日記賬   ([Gb]0  
combination 聯合   Gz>M Y4+G  
commission 佣金   >U.)?>G/dt  
commodity 商品   P)h
ZFX  
common stock 普通股   #LP38wE  
company 公司   ROWb:tX}  
compensation 賠償   v0~'`*|&  
compound interest 複利   | rY.IbL  
consignee 承銷人   P[;<,U;'HO  
consignment 寄銷   D{%l 4og  
consignor 寄銷人   fc}G6P;3{  
consolidated balance sheet 合併資產負債表   |AY`OVgcKD  
consolidated profit and loss account 合併損益表   fSe$
w#*I  
consolidation 合併   ]Q?`|a+i  
construction cost 營建成本   `# N j8  
construction revenue 營建收入   &&(^;+  
contract 合同   (}$pf6s  
control account 統制賬戶   @S69u s}  
copyright 版權   QKj8~l(  
corporation 公司   *$  
cost 成本   Mqy5>f)  
cost accounting 成本會計   ^qn,b/>L  
cost of labour 勞工成本   zQ;jaS3hf  
cost of production 生產成本   {'.[N79xP  
cost of manufacture 製造成本   HnDz4eD  
cost of sales 銷貨成本   {km~,]N
  
cost price 成本價格   pS1f y]  
credit 貸方   .@#GNZe  
credit note 收款通知單   Ro&s\T+d  
creditor 債權人   B%~hVpm,eM  
crossed check 橫線支票   5PaOa8=2f  
current account 往來活期賬戶   h.A@o#x  
current asset 流動資產   9Ai e$=  
current liability 流動負債   `v]|x,l+C  
current profit and loss 本期損益    >mk}  
debit 借方   d&!;uzOx  
debt 債務   ;oej~  
debtor 債務人   O
WJv<3  
deed 契據   =5a|'O  
deferred assets 遞延資產   73:y&U  
deferred liabilities 遞延負債   2ZZ%BV!s  
delivery 交貨   &#keI.,  
delivery expense 送貨費   0E6>PE;  
delivery order 出貨單   [Pn(d[$z  
demand draft 即期匯票   v-(Ry<fT9  
demand note 即期票據   sZ-A~X@g  
demurrage charge 延期費    j-H2h  
deposit 存款   q%G"P*g$(  
deposit slip 存款單   0j=xWC  
depreciation 折舊   k9V#=,K0  
direct cost 直接成本   =Nyq1~   
direct labour 直接人工   7P&O{tl(  
director 董事   PRR]DEz  
discount 折扣   w=dTa5  
discount on purchase 進貨折扣   *%[L @WF  
   ^Po^Co