[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。   0@jhNtL  
V?Ca[  
acceptance 承兌   CVgVyy^  
account 賬戶   dJ,,yA*  
accountant 會計員   G
$iC@,/  
accounting 會計   |/RZGC4  
accounting system 會計制度   ^,fMs:  
accounts payable 應付賬款    4V 5  
accounts receivable 應收賬款   0e~4(2xK  
accumulated profits 累積利益   Y7@$#/1  
adjusting entry ?#123;整記錄   Z=144n 1  
adjustment ?#123;整   Z&Z=24q_  
administration expense 管理費用   jW.IkG[ |  
advances 預付   'CjcFP  
advertising expense 廣告費   x)2ZbIDB:"  
agency 代理   \ci[<CP  
agent 代理人   :&=`xAX-  
agreement 契約   ^s3SzB@  
allotments 分配數   `yua?n  
allowance 津貼   >KCnmi  
amalgamation 合併   dj:6c@n  
amortization 攤銷   uRRp8hht  
amortized cost 應攤成本   iFB {a?BE  
annuities 年金   5ma(~5  
applied cost 已分配成本   =8 Jq'-da  
applied expense 已分配費用   "D/\&1.&  
applied manufacturing expense 己分配製造費用   !L55S03  
apportioned charge 攤派費用   E<4'4)FHuQ  
appreciation 漲價   kiR+ Dsl  
article of association 公司章程   A:Kit_A  
assessment 課稅   \oV g(J&o  
assets 資產   W"H*Ad(V  
attorney fee 律師費   \9jvQV/y  
audit 審計   %b3s|o3An  
auditor 審計員   ~*^aCuq\  
average 平均數   6nHyd<o  
average cost 平均成本   |7E1y u  
bad debt 壞賬   4X:S#z  
balance 餘額   ]=T-Cv=t  
balance sheet 資產負債表   + Awo\;@,  
bank account 銀行賬戶   <lHVch"(^$  
bank balance 銀行結存   }>~]q)]  
bank charge 銀行手續費   ^q)s  
bank deposit 銀行存款   =MokbK2  
bank discount 銀行貼現   A\};^Y  
bank draft 銀行匯票   nv2p&-e+  
bank loan 銀行借款   f
g0zD:@rA  
bank overdraft 銀行透支   2:Q2w3Xe  
bankers acceptance 銀行承兌   85]3y%f9  
bankruptcy 破產   `@Tl7I\  
bearer 持票人   u
O}U
vMW  
beneficiary 受益人   {G4{4D }  
bequest 遺產   Ga#5xAI{a  
bill 票據   !p|d[  
bill of exchange 匯票   je^=gnq  
bill of lading 提單   2<8JY4]!]  
bills discounted 貼現票據   6]5e(J{Fz  
bills payable 應付票據   7!%xJ!  
bills receivable 應收票據   zDx*R3%  
board of directors 董事會   H mZ *  
bonds 債券   `
oGL==  
bonus 紅利   _h8|shyP  
book value 賬面價值   <vUhJgN2/  
bookkeeper 簿記員   zY&/^^y  
bookkeeping 簿記   3zuYN-;  
branch office general ledger 支店往來賬戶   Dt\rMSjZ9  
broker 經紀人   Y>2kOE  
brought down 接前   { x/~gp
 
brought forward 接上頁   Ym5ji$!2  
budget 預算   <WRrB `nO  
by-product 副產品   LyA}Nd]pyq  
by-product sales 副產品銷售   ~_Q1+ax}  
capital 股本   /r@~"Rx'  
capital income 資本收益   s\A 4y "  
capital outlay 資本支出   &d/x1=  
capital stock 股本   nH7i)!cI~  
capital stock certificate 股票   EHqcQx`K_  
carried down 移後   "`&1"*  
carried forward 移下頁   c&a.<e3mL  
cash 現金   >,)tRQS  
cash account 現金賬戶   N9=1<{Z  
cash in bank 存銀行現金   W$ag |WV  
cash on delivery 交貨收款   1a>TJdoa  
cash on hand 庫存現金   2
UJjYrm  
cash payment 現金支付   r\DA
&b  
cash purchase 現購   1^_V8dm)  
cash sale 現沽   S1D=' k]  
cashier 出?#123;員   u[G`_Y{=EM  
cashiers check 本票   6A,-?W'\  
certificate of deposit 存款單折   GFppcL@a  
certificate of indebtedness 借據   }SZU'lYHoM  
certified check 保付支票   t2 0Es  
certified public accountant 會計師   nb,+!)+  
charges 費用   a1yGgT a?D  
charge for remittances 匯水手續費   WG=~GDS>  
charter 營業執照   {Jn*{5tZ>  
chartered accountant 會計師   W2W4 w  
chattles 動產   JuTIP6 /G  
check 支票   -J\R}9 lIm  
che stub 支票存根   1<TB{}b Z  
closed account 己結清賬戶   I` +%ab  
closing 結算   
2GC{+*  
closing entries 結賬紀錄   na,i(m?l  
closing stock 期末存貨   z6>Rv 9f  
closing the book 結賬   %kSpMj|  
columnar journal 多欄日記賬   "{"745H5  
combination 聯合   h#Q Sx@U6  
commission 佣金   fA{t\   
commodity 商品   (f `zd.  
common stock 普通股   FhVoN}  
company 公司   t],5{UF  
compensation 賠償   ~![J~CkPS  
compound interest 複利   Q 8>  
consignee 承銷人   n0rAO
kW  
consignment 寄銷   }G53"  
consignor 寄銷人   CE;J`;  
consolidated balance sheet 合併資產負債表   #9FY;~  
consolidated profit and loss account 合併損益表   ZxvBo4>tH  
consolidation 合併   q@0g KC&U  
construction cost 營建成本   : j}4F  
construction revenue 營建收入   u
EX+j  
contract 合同   iz@LS  
control account 統制賬戶   >IFqwh7b  
copyright 版權   9w:9XziT  
corporation 公司   5nSi2
9C  
cost 成本   ~"8D]  
cost accounting 成本會計   )E>nr Z  
cost of labour 勞工成本   F\IJim-Rh  
cost of production 生產成本   R7Z 7o4jg  
cost of manufacture 製造成本   O\&-3#e  
cost of sales 銷貨成本   Q$XNs%7w5,  
cost price 成本價格   lZ>j:/R8^&  
credit 貸方    8PXjdHR  
credit note 收款通知單   _Z{EO| L  
creditor 債權人   -gK*&n~  
crossed check 橫線支票   dJ&f +  
current account 往來活期賬戶   dDxb}dx8  
current asset 流動資產   aRE %(-5  
current liability 流動負債   ;V)jC  
current profit and loss 本期損益   zPn2  
debit 借方   SQ0?M\D7  
debt 債務   EPu-oE=HW4  
debtor 債務人   @:%p#$V  
deed 契據   :HW\awv  
deferred assets 遞延資產   Wv7hY"  
deferred liabilities 遞延負債   n3 B#M}R  
delivery 交貨   5R}K8"d  
delivery expense 送貨費   TkyP_*  
delivery order 出貨單   K);)$8K  
demand draft 即期匯票   N3$%!\~O  
demand note 即期票據   CEHtr90P  
demurrage charge 延期費   J@lQzRqRb  
deposit 存款   .4O
~a  
deposit slip 存款單   Yx3ivjX.>  
depreciation 折舊   (T 8In  
direct cost 直接成本   %Zb dWHO#  
direct labour 直接人工   XT`
2Z=  
director 董事   a4E{7c  
discount 折扣   67D{^K"KT  
discount on purchase 進貨折扣   T:!f_mu|  
   z`esst\aV