[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。   KB{IWu  
y!T
8(  
acceptance 承兌   JkQ\r$Y.  
account 賬戶   qIxe)+.  
accountant 會計員   oA8A @,-L  
accounting 會計   }L @~!=q*  
accounting system 會計制度   >DAi
-`e  
accounts payable 應付賬款   Z>~7|v
l  
accounts receivable 應收賬款   c`/kx  
accumulated profits 累積利益   *xN?5u%  
adjusting entry ?#123;整記錄   [Wxf,rW i  
adjustment ?#123;整   l=L(pS3 ~  
administration expense 管理費用   :jJ0 +Q  
advances 預付   )d>Dcne  
advertising expense 廣告費   XePGOw))O  
agency 代理   8gG;A8  
agent 代理人   = toU?:.  
agreement 契約   \0Ba?  
allotments 分配數   z'*{V\  
allowance 津貼   mnx`e>0  
amalgamation 合併   ]MC5 uKn  
amortization 攤銷   2Z?l,M~
  
amortized cost 應攤成本   3_>=Cv}  
annuities 年金   7d/I"?=|rA  
applied cost 已分配成本   @k\,XV`T~t  
applied expense 已分配費用   >3}N
;  
applied manufacturing expense 己分配製造費用   &x$ ps  
apportioned charge 攤派費用   .EC~o  
appreciation 漲價   8T8]gM  
article of association 公司章程   a`zHx3Yg  
assessment 課稅   4>/i,_&K K  
assets 資產   )$K\:w>  
attorney fee 律師費   mC3:P5/c  
audit 審計   Zy|u5J  
auditor 審計員   0U !&| i\  
average 平均數   wYDdy gS  
average cost 平均成本   $~\Tl:!#?  
bad debt 壞賬   ZG?e%  
balance 餘額   T-]UAN"O  
balance sheet 資產負債表   U;*O7K=P  
bank account 銀行賬戶   i(*fv(z  
bank balance 銀行結存   +??pej]Rp  
bank charge 銀行手續費   t>x!CNb'C  
bank deposit 銀行存款   $j\jT  
bank discount 銀行貼現   2wa'WEx  
bank draft 銀行匯票   +11oVW  
bank loan 銀行借款   E(&zH;?_  
bank overdraft 銀行透支   CAmIwAx6;  
bankers acceptance 銀行承兌   {1+me
E  
bankruptcy 破產   ],vid1E  
bearer 持票人   $ab{GxmX'4  
beneficiary 受益人   u$X =2u:P  
bequest 遺產   VV sE]7P ]  
bill 票據   qIB2eCXw  
bill of exchange 匯票   c[$i)\0  
bill of lading 提單   $.31<@T7  
bills discounted 貼現票據   0#ON}l)>  
bills payable 應付票據   bR$5G  
bills receivable 應收票據   c`N_MP  
board of directors 董事會   0_,un^  
bonds 債券    4G hg~0  
bonus 紅利   [z6P]eC7  
book value 賬面價值   @Y<fj^]k  
bookkeeper 簿記員   Q.\
vN-(  
bookkeeping 簿記   K)}Vr8,V  
branch office general ledger 支店往來賬戶   HGi%b5:<=M  
broker 經紀人   LR'~:46#u  
brought down 接前   SR`A]EC(V  
brought forward 接上頁   1lJ^$U  
budget 預算   ;bL?uL  
by-product 副產品   [E"3?p  
by-product sales 副產品銷售   6j!a*u:}"  
capital 股本   6WoFf  
capital income 資本收益   qD/h/  
capital outlay 資本支出   3>=G-AH/$K  
capital stock 股本   ]\]mwvLT  
capital stock certificate 股票   RWoVN$i>  
carried down 移後   BqdGU-Q  
carried forward 移下頁   db}lN  
cash 現金   2wgcVQ Awa  
cash account 現金賬戶   }WF6w+  
cash in bank 存銀行現金   XpA| <s  
cash on delivery 交貨收款   07:h4beT  
cash on hand 庫存現金   ,u!_mV  
cash payment 現金支付   1v<uA9A%[  
cash purchase 現購   z6 h/C{  
cash sale 現沽   /Ao.b|mm  
cashier 出?#123;員   {UF|-VaG  
cashiers check 本票   pW>. 3pj  
certificate of deposit 存款單折   ha9 dz  
certificate of indebtedness 借據   =/4}!B/  
certified check 保付支票   3M'Y'Szm  
certified public accountant 會計師   [|YJg]i-  
charges 費用   BZjL\{IW  
charge for remittances 匯水手續費    ZS@R?  
charter 營業執照   U.<ad  
chartered accountant 會計師   :K(+ KN(  
chattles 動產   zE7)4!  
check 支票   6'e 'UD  
che stub 支票存根   Tc|+:Usy  
closed account 己結清賬戶   M?kXzb\O  
closing 結算   @v.?z2h  
closing entries 結賬紀錄   N'|9rB2e  
closing stock 期末存貨   tMo=q7ig  
closing the book 結賬   a`Q-5*\;z  
columnar journal 多欄日記賬   6c}n
P[6|  
combination 聯合   ^Nysx ~6  
commission 佣金   =S\ pI  
commodity 商品   zCu+Oi6  
common stock 普通股   6']WOM#  
company 公司   7'@~TM  
compensation 賠償   cO-^#di  
compound interest 複利   1z@ ncqe  
consignee 承銷人   59?$9}o
b  
consignment 寄銷   I#W J";kqB  
consignor 寄銷人   eEMU,zCl  
consolidated balance sheet 合併資產負債表   ma(E}s  
consolidated profit and loss account 合併損益表   R(N5K4J  
consolidation 合併   j_HwR9^fd,  
construction cost 營建成本   3+2cD  
construction revenue 營建收入   [5TGCGxP{  
contract 合同   K,L  
control account 統制賬戶   N?krlR  
copyright 版權   tu0agSpU  
corporation 公司   7.`:Z_  
cost 成本   xdd;!HK,  
cost accounting 成本會計  
e`Vb.E)  
cost of labour 勞工成本   ! [4<6/2gy  
cost of production 生產成本   2';f8JLY  
cost of manufacture 製造成本   O%?d0K  
cost of sales 銷貨成本   !_My
]>S  
cost price 成本價格   r__Y{&IO  
credit 貸方   gl~>MasV&  
credit note 收款通知單   V?"SrXN>  
creditor 債權人   *T{P^q.s~[  
crossed check 橫線支票   c@~j}(A  
current account 往來活期賬戶   ^+zhzf J  
current asset 流動資產   Er
d)P  
current liability 流動負債   %>Y86>mVz  
current profit and loss 本期損益   0413K_  
debit 借方   DKxzk~sOM  
debt 債務   V8{5 y <Y>  
debtor 債務人   sM$g
fFx  
deed 契據   _MC\\u/C/  
deferred assets 遞延資產   s j{i  
deferred liabilities 遞延負債   ?go+oS^  
delivery 交貨   N++ jI(  
delivery expense 送貨費   98AX=%8  
delivery order 出貨單   TwZASn]o  
demand draft 即期匯票   4
tv}V:EO  
demand note 即期票據   ME%W,B.|"s  
demurrage charge 延期費   yC]X&1,:z  
deposit 存款   T,eP&IN  
deposit slip 存款單   Ysz&/ ry  
depreciation 折舊   5??\[C^"}  
direct cost 直接成本   0kdPr:B Q0  
direct labour 直接人工   qFD#D_O6  
director 董事   ee|i  
discount 折扣   PA(XdT{  
discount on purchase 進貨折扣   b;XUv4~V  
   ni$S@0