[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。   Ul0<Zxv  
\bA'Furp  
acceptance 承兌   \0T*msYQ  
account 賬戶   'p+QFT>Ca  
accountant 會計員   9,>Y  
accounting 會計   "(&`muIc  
accounting system 會計制度   X&oy.Roo  
accounts payable 應付賬款   N_[ Q.HD"  
accounts receivable 應收賬款   7{
F9b0zwk  
accumulated profits 累積利益   c O>:n  
adjusting entry ?#123;整記錄   5d{Ggg{s  
adjustment ?#123;整   2#M:JgWV  
administration expense 管理費用   C\@YH]  
advances 預付   <G?85*Nv_  
advertising expense 廣告費   _H<OfAO  
agency 代理   g@f/OsR76  
agent 代理人   2MzFSmhc"  
agreement 契約   Dx*oSP.qX  
allotments 分配數   \#7%%>p=O'  
allowance 津貼   T\CQ  
amalgamation 合併   ,5uDEXpt{  
amortization 攤銷   -"9)c^KVx  
amortized cost 應攤成本   Jd6Q9~z#  
annuities 年金   bO%ck-om!  
applied cost 已分配成本   Pm;*Jv%  
applied expense 已分配費用   QnLgP7Ft  
applied manufacturing expense 己分配製造費用   Mt
THKp  
apportioned charge 攤派費用   [z@Rg DXv  
appreciation 漲價   h,?Yw+#o"  
article of association 公司章程   n8aiGnd=v  
assessment 課稅   P,=J"%a-  
assets 資產   Qh%vh;|^  
attorney fee 律師費   !O_^Rn+<2  
audit 審計   5{aQ4H>~tx  
auditor 審計員   _ 'dy$.g  
average 平均數   3
-%~{(T/  
average cost 平均成本   %~XJwy-  
bad debt 壞賬   :S6 <v0`Z  
balance 餘額   o;I86dI6C  
balance sheet 資產負債表   8@ g D03  
bank account 銀行賬戶   jF85bb$  
bank balance 銀行結存   58U[r)/  
bank charge 銀行手續費   R!xc$`N  
bank deposit 銀行存款   `&7
?+s  
bank discount 銀行貼現   qZ1PC
>  
bank draft 銀行匯票   [/j-d  
bank loan 銀行借款   4zbV' ]  
bank overdraft 銀行透支   0LuY"(LR  
bankers acceptance 銀行承兌   90D.G_45  
bankruptcy 破產   {z ~ '  
bearer 持票人   baGI(Dk  
beneficiary 受益人   7
O :Gi*MA  
bequest 遺產   Ggjb86v\  
bill 票據   RM$S|y{L  
bill of exchange 匯票   scwlW b<N  
bill of lading 提單   4HmRsOl  
bills discounted 貼現票據   (:]iHg3  
bills payable 應付票據  
sRI8znus  
bills receivable 應收票據   :\We =oX  
board of directors 董事會   D)6||z}  
bonds 債券   'Q,<
_L"  
bonus 紅利   -q|M=6gOs  
book value 賬面價值   dU n#'<g5  
bookkeeper 簿記員   m':m`,c
!  
bookkeeping 簿記   !XceiQu  
branch office general ledger 支店往來賬戶   6 VDF@V$E  
broker 經紀人   R_DQtLI  
brought down 接前   &_gmQ;%t:  
brought forward 接上頁   36UWoo  
budget 預算   ]x
s\,}I%  
by-product 副產品   ^S$w,  
by-product sales 副產品銷售   v9kzMxs,  
capital 股本   Hb4rpAeP  
capital income 資本收益   Q&{5.}L  
capital outlay 資本支出   wt,N<L  
capital stock 股本   i/B"d,=<  
capital stock certificate 股票   H-lRgJdc  
carried down 移後   %&GQ]pmcY  
carried forward 移下頁   l>q.BG  
cash 現金   I A^DfdZY  
cash account 現金賬戶   yB[LO(i  
cash in bank 存銀行現金   cH ?]uu(  
cash on delivery 交貨收款   2N#L'v@g=+  
cash on hand 庫存現金   A(5? ci  
cash payment 現金支付   (avaTUMOqy  
cash purchase 現購   2Ta F7Jn  
cash sale 現沽   B9\o:eY  
cashier 出?#123;員   ,oe4*b}O=.  
cashiers check 本票   _95t gJy  
certificate of deposit 存款單折   x$sQ .aT  
certificate of indebtedness 借據   b2H6}s"=w  
certified check 保付支票   O[5ti=W  
certified public accountant 會計師   h~t]WN  
charges 費用   Sj+#yct-  
charge for remittances 匯水手續費   1Btf)y'  
charter 營業執照   \GPc_m:qL  
chartered accountant 會計師   HN%ZN}  
chattles 動產   `dhK$jYD  
check 支票   q ~lW  
che stub 支票存根   hG]20n2  
closed account 己結清賬戶   @"0qS:s]X  
closing 結算   I&0
yUhn  
closing entries 結賬紀錄   Oylw
,*%  
closing stock 期末存貨   #'oK
krl  
closing the book 結賬   hBw~l?G  
columnar journal 多欄日記賬   __[q`  
combination 聯合   c$;enAf@  
commission 佣金   X:5*LB\/v  
commodity 商品   ^,gKA\Wli  
common stock 普通股   !)]3@$#  
company 公司   glpdYg *  
compensation 賠償   `{":*V   
compound interest 複利   Qzv_|U  
consignee 承銷人   8wd2\J,]  
consignment 寄銷   R_}(p2  
consignor 寄銷人   ebchHnOd  
consolidated balance sheet 合併資產負債表  
b04~z&Xv  
consolidated profit and loss account 合併損益表   +tF,E^  
consolidation 合併   XDF",N)  
construction cost 營建成本   {3>^nMv@e  
construction revenue 營建收入   s zg1.&  
contract 合同   /k,p]/e  
control account 統制賬戶   2ou?:5i  
copyright 版權    %JZIg!  
corporation 公司   V RL6F2 >6  
cost 成本   s_N!6$tS   
cost accounting 成本會計   O%I'  
cost of labour 勞工成本    xMU)  
cost of production 生產成本   &!=3Fbn  
cost of manufacture 製造成本   X}Lp!.i9o  
cost of sales 銷貨成本   lbY>R @5  
cost price 成本價格   Jor?;qo3  
credit 貸方   +}n]A^&I\E  
credit note 收款通知單   {+MMqJCa  
creditor 債權人   :?TV6M  
crossed check 橫線支票   V/Tp&+Z.c  
current account 往來活期賬戶   %-dGK)?  
current asset 流動資產   `i
-&Z`  
current liability 流動負債   <fxYTd<#D[  
current profit and loss 本期損益   (\T?p9  
debit 借方   dxA=gL2  
debt 債務   >jc No3S  
debtor 債務人   sfLBi~*j  
deed 契據   f &H`h
 
deferred assets 遞延資產   G2rv
i=8=  
deferred liabilities 遞延負債   [T|~Kh%#  
delivery 交貨   Yr!3mU-Uvt  
delivery expense 送貨費   "6ZatRUd  
delivery order 出貨單   ~(c<ioIf  
demand draft 即期匯票   '*pq@|q;t  
demand note 即期票據   2yNlQP8%  
demurrage charge 延期費   rRMC<.=  
deposit 存款   X qh+  
deposit slip 存款單   6Yklaq5  
depreciation 折舊   4 ClW*l  
direct cost 直接成本   `]Xbw^Y'x  
direct labour 直接人工   B:l(`G  
director 董事   )wC>Hq[mhW  
discount 折扣   sXFD]cF  
discount on purchase 進貨折扣   ,^3D"Tky
 
   +VJl#sc/;