[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。   G-Ju`.  
})@LvYK  
acceptance 承兌   W_N!f=HW  
account 賬戶   O_w RI\!  
accountant 會計員   p^QB^HEV  
accounting 會計   *l4`2eqZ  
accounting system 會計制度   s;-%Dfn  
accounts payable 應付賬款   #EdsB  
accounts receivable 應收賬款   !;^TW$ G  
accumulated profits 累積利益   Tn8GLn  
adjusting entry ?#123;整記錄   v5o@l
s  
adjustment ?#123;整   ,=kQJ|  
administration expense 管理費用   \a\ApD  
advances 預付   5hbQUF ,Q  
advertising expense 廣告費   x?B8b-*  
agency 代理   Enj],I  
agent 代理人   K2
R[u#Q  
agreement 契約   x,SzZ)l-9  
allotments 分配數   Fps.Fhm  
allowance 津貼   FsYsQ_,R3  
amalgamation 合併   *b0f)y3RV  
amortization 攤銷   v'zf*]9  
amortized cost 應攤成本   LAwAFma>  
annuities 年金   ^yB>0/{)z  
applied cost 已分配成本   p#95Q  
applied expense 已分配費用   B}y-zj;T  
applied manufacturing expense 己分配製造費用   |YAnd=$  
apportioned charge 攤派費用   KzC`*U[  
appreciation 漲價    "Aq-H g  
article of association 公司章程   lE?F Wt  
assessment 課稅   &<sN(;%0R  
assets 資產   xc +h Fx  
attorney fee 律師費   &N!;d E  
audit 審計   Ll L8Q  
auditor 審計員   l1qWl  
average 平均數   mmj6YQ0a  
average cost 平均成本   ;tF7GjEp  
bad debt 壞賬   G6b\4}E  
balance 餘額   D'823,-).  
balance sheet 資產負債表   e/<Og\}P/
 
bank account 銀行賬戶   A"@C }f  
bank balance 銀行結存   ~\z\f}w  
bank charge 銀行手續費   3[L)q2;}$N  
bank deposit 銀行存款   8HyK;+ZkVd  
bank discount 銀行貼現   Sgt@G=_o  
bank draft 銀行匯票   Px)/`'D  
bank loan 銀行借款   kE
Q${F{  
bank overdraft 銀行透支   ? h$>7|  
bankers acceptance 銀行承兌   `8 Dgk}  
bankruptcy 破產   sc! e$@U  
bearer 持票人   rtz%(4aS  
beneficiary 受益人   :h&*<!O2B`  
bequest 遺產   ci^+T *  
bill 票據   AdtAc$@xK  
bill of exchange 匯票   >_y>["u6J#  
bill of lading 提單   .hCOi<wB  
bills discounted 貼現票據   V }>0r+NL<  
bills payable 應付票據   P==rY5+s`  
bills receivable 應收票據   7 C5m#e3  
board of directors 董事會   EnrRnVB  
bonds 債券   'l U9*e9  
bonus 紅利   =B(zW.Gf  
book value 賬面價值   b7/1]  
bookkeeper 簿記員   ,!f*OWnZ  
bookkeeping 簿記   B=/*8,u  
branch office general ledger 支店往來賬戶   ,OLN%2Sq  
broker 經紀人   TCSm#?[B  
brought down 接前   5s>$  
brought forward 接上頁   ESZ
6<!S  
budget 預算   o(. PxcD  
by-product 副產品   tF)aNtX4^  
by-product sales 副產品銷售   uE>2*u\  
capital 股本   rBP!RSl1  
capital income 資本收益   D'>yu"   
capital outlay 資本支出   _AQ :<0/#  
capital stock 股本   ".qh]RVjV
 
capital stock certificate 股票   '(kySf[  
carried down 移後   j0k"iv  
carried forward 移下頁   Nvs8t%  
cash 現金  
Rp)82- .  
cash account 現金賬戶   \)ac,i@fy  
cash in bank 存銀行現金    _?3bBBy  
cash on delivery 交貨收款   Y>+\:O  
cash on hand 庫存現金   67Ai.3dR  
cash payment 現金支付   G1Cn[F;e  
cash purchase 現購   [KR`%fD0  
cash sale 現沽   v.+-)RLQg  
cashier 出?#123;員   laqW {sX^5  
cashiers check 本票   +EcN[-~  
certificate of deposit 存款單折   S*:b\{[f>  
certificate of indebtedness 借據   Da)[mxJ  
certified check 保付支票   /r|^Dc Nx  
certified public accountant 會計師   Nl7"|()e  
charges 費用   gQ*0Mk  
charge for remittances 匯水手續費   !E> *Mn  
charter 營業執照   R{3f5**0  
chartered accountant 會計師   |-I[{"6q$@  
chattles 動產   ;t@zH+*}  
check 支票   >(u=/pp=:  
che stub 支票存根   L^)&"6oSa  
closed account 己結清賬戶    G LL,  
closing 結算   =_8  
closing entries 結賬紀錄   :a3Pnq$]E  
closing stock 期末存貨   TC3xrE:U<m  
closing the book 結賬   cp2e,%o  
columnar journal 多欄日記賬   OGrVy=rd  
combination 聯合   `Y/DttjL  
commission 佣金   u Y/Q]NT  
commodity 商品   VVvV]rU~  
common stock 普通股   _ EHr?b2  
company 公司   uA:|#mO  
compensation 賠償   u%#bu^4"  
compound interest 複利   dV8mI,h  
consignee 承銷人   $r9Sn  
consignment 寄銷   C2,,+* v  
consignor 寄銷人   )=;0  
consolidated balance sheet 合併資產負債表   yuk64o2QE  
consolidated profit and loss account 合併損益表   Xf9<kbRw/  
consolidation 合併   j|KZ HH%dc  
construction cost 營建成本   :Cw|BX@??U  
construction revenue 營建收入   bQb>S<PT  
contract 合同   N/Z3 EF_  
control account 統制賬戶   p}!rPd*  
copyright 版權   qp_k
ILo~  
corporation 公司   s6w</  
cost 成本   Ip( IGR"  
cost accounting 成本會計   2Q)"~3  
cost of labour 勞工成本   *\I?gDON  
cost of production 生產成本   >tqLwC."'  
cost of manufacture 製造成本   Ezm ~SY  
cost of sales 銷貨成本   'i{kuTv  
cost price 成本價格   c{6!}0Q4  
credit 貸方   "kz``6C  
credit note 收款通知單   Ej ip%m  
creditor 債權人   7Xm pq&g  
crossed check 橫線支票   qn6Y(@<[  
current account 往來活期賬戶   S-npJh 6  
current asset 流動資產   %s%v|HDs  
current liability 流動負債   \q(RqD  
current profit and loss 本期損益  
V(A6>0s$|  
debit 借方   r@H<@Vuc  
debt 債務   ^~0\d;l _  
debtor 債務人   UC;_}>  
deed 契據   UBrYN'QRNt  
deferred assets 遞延資產   ;-lk#D?n9  
deferred liabilities 遞延負債   hJ>{`Tw  
delivery 交貨   WsTbqR)W%  
delivery expense 送貨費   $OHY^IE(  
delivery order 出貨單   !!b5vzyve  
demand draft 即期匯票   Z+=WgEu1  
demand note 即期票據   Ti!j  
demurrage charge 延期費   Ix^xL+Tm  
deposit 存款   LXG,IG  
deposit slip 存款單   _0 USe  
depreciation 折舊   i))S%!/r~  
direct cost 直接成本   KO<Yc`Fs  
direct labour 直接人工   ddmTMfH  
director 董事   Y{B|*[xM  
discount 折扣   =K=FzV'_~  
discount on purchase 進貨折扣   jmmm0,#D  
   '%yWz)P