[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。   3;=nQ{0b  
RP
'`\||*  
acceptance 承兌   cAJK FuX"  
account 賬戶   w#[Ul9=?6  
accountant 會計員   fU^B 3S6X  
accounting 會計   bsVms,&  
accounting system 會計制度   -a(f-  
accounts payable 應付賬款   ZxkX\gl91  
accounts receivable 應收賬款   @!6eRp>Z  
accumulated profits 累積利益   3N6U6.Tqb  
adjusting entry ?#123;整記錄   )
BNm~sP  
adjustment ?#123;整   aVvi_cau  
administration expense 管理費用   "Q9S<O8)  
advances 預付   M>J8J*  
advertising expense 廣告費   `HU`=a&d  
agency 代理   UI|L;5  
agent 代理人   ^57[&{MuBF  
agreement 契約   UN_f2  
allotments 分配數   QxvxeK!Y  
allowance 津貼   TuY{c%qQ:  
amalgamation 合併   I!lz Og4~  
amortization 攤銷   h-hU=I8  
amortized cost 應攤成本   nW +rJ  
annuities 年金   _`Ey),c_  
applied cost 已分配成本   *)"U5A/v)  
applied expense 已分配費用   3=~"<f l  
applied manufacturing expense 己分配製造費用   %Q"zU9  
apportioned charge 攤派費用   u.iFlU  
appreciation 漲價   SPW @TF1  
article of association 公司章程   `Yp\.K z  
assessment 課稅   g6EdCG.V  
assets 資產   d$)'?Sf]h  
attorney fee 律師費   "{;]T  
audit 審計   g.aNITjP  
auditor 審計員   Dr6"~5~9w  
average 平均數   I2("p.+R  
average cost 平均成本   =BY)>0?z  
bad debt 壞賬   =:`1!W0I  
balance 餘額   zNR
oFz.  
balance sheet 資產負債表   R[ S*ON  
bank account 銀行賬戶   Taxi79cH  
bank balance 銀行結存   D.)$\Caq  
bank charge 銀行手續費   , $5;  
bank deposit 銀行存款   6"WR}S0o  
bank discount 銀行貼現   =]oBBokV  
bank draft 銀行匯票   udB:ys  
bank loan 銀行借款   V`~$| K[  
bank overdraft 銀行透支   =wK3\rG  
bankers acceptance 銀行承兌   o*97Nbjn  
bankruptcy 破產   eJ)Bs20Q  
bearer 持票人   mJewUc!<5  
beneficiary 受益人   YD 2M<.U  
bequest 遺產   $/,qw   
bill 票據   VA
4vAF  
bill of exchange 匯票   "-XL Y_  
bill of lading 提單   7;KmJ}$  
bills discounted 貼現票據   wRf_IBhCd  
bills payable 應付票據   $=iz&{9  
bills receivable 應收票據   7M}T^LC  
board of directors 董事會   CU6rw+Vax  
bonds 債券   `d6 {Tli  
bonus 紅利   z_!P0`  
book value 賬面價值   srx`" :  
bookkeeper 簿記員   7^Uv1ezDR  
bookkeeping 簿記   }r`!p5\$K0  
branch office general ledger 支店往來賬戶   Svn|vH  
broker 經紀人   iKV;>gF,)v  
brought down 接前   #!h
:w  
brought forward 接上頁   ~CldqXeI  
budget 預算   *j><a  
by-product 副產品   s`Z(f:/6*  
by-product sales 副產品銷售   8kAG EiC  
capital 股本   eOy{]<l3  
capital income 資本收益   GB\.msls  
capital outlay 資本支出   /MsX w/],  
capital stock 股本   ]eb9Fq:N7  
capital stock certificate 股票   aMuc]Wy#  
carried down 移後   N<Rb<p
%  
carried forward 移下頁   Rg<y8~|'}  
cash 現金   Kr=DoQ."d8  
cash account 現金賬戶   Zi$a6  
cash in bank 存銀行現金   ;z#D%#Ztq  
cash on delivery 交貨收款   82Nh;5Tr  
cash on hand 庫存現金   X"J79?5  
cash payment 現金支付   sBS\S  
cash purchase 現購   Y[$[0  
cash sale 現沽   :g'"*VXYB  
cashier 出?#123;員   W2tIt&{  
cashiers check 本票   4a>z]&s  
certificate of deposit 存款單折   //Ioh (N  
certificate of indebtedness 借據   +  }(  
certified check 保付支票   INW8Q`[F  
certified public accountant 會計師   /+2^xEIjE  
charges 費用   J[L$8y:  
charge for remittances 匯水手續費   ^o!K0t*  
charter 營業執照   8l>/ZZ.NXi  
chartered accountant 會計師   )Be}Ev#)Zx  
chattles 動產   C
cgCKT  
check 支票   !rb)Y;WQt  
che stub 支票存根   CeR4's7  
closed account 己結清賬戶   [HtU-8:  
closing 結算   6aCAz2/  
closing entries 結賬紀錄   N-3w)23*:  
closing stock 期末存貨   "6 dC  
closing the book 結賬   9g"a`a?c  
columnar journal 多欄日記賬   p}R)qz-=5U  
combination 聯合   V.'EP  
commission 佣金   QtkyKR  
commodity 商品   $&n!j'C:  
common stock 普通股   `iv,aQ '  
company 公司   T$GhE  
compensation 賠償   `"I^nD^t>Y  
compound interest 複利   0%k`*8  
consignee 承銷人   3 _:yHwkD  
consignment 寄銷   U;;vNzcn
 
consignor 寄銷人   ;*wZgl  
consolidated balance sheet 合併資產負債表   :
uZcN  
consolidated profit and loss account 合併損益表   & @^|=>L  
consolidation 合併   Sq-mH=rs]  
construction cost 營建成本   LEc%BQx  
construction revenue 營建收入   O9=vz%  
contract 合同   (J\"\#/d  
control account 統制賬戶   xlqRW"  
copyright 版權   +_06{7@h  
corporation 公司   ?*tpW75hR[  
cost 成本   /JtKn*?}:>  
cost accounting 成本會計   fseHuL=~  
cost of labour 勞工成本   e}(ws~.  
cost of production 生產成本   ~k+-))pf  
cost of manufacture 製造成本   +MGEO+  
cost of sales 銷貨成本   )]n:y M  
cost price 成本價格   xO'1|b^&  
credit 貸方   KxGK`'E'r  
credit note 收款通知單   _&.CI6  
creditor 債權人   j?g{*M  
crossed check 橫線支票   B:&/*HU  
current account 往來活期賬戶   @/`b:sv&*  
current asset 流動資產   kE UfQLbn  
current liability 流動負債   #";(&|7  
current profit and loss 本期損益   QlSZr[^v  
debit 借方   Kv{i_%j   
debt 債務   N#6&t8;kTC  
debtor 債務人   mj%Iow.  
deed 契據   $a(wM1S4  
deferred assets 遞延資產   5bH@R@3m  
deferred liabilities 遞延負債   bMxzJRrNg  
delivery 交貨   U"aFi  
delivery expense 送貨費   (VWTYG7  
delivery order 出貨單   gUy >I(  
demand draft 即期匯票   (JL{X`gs#  
demand note 即期票據    Sl  
demurrage charge 延期費   i0L)hkV  
deposit 存款   :p=IZY  
deposit slip 存款單   `Q,moz  
depreciation 折舊   x a7x 2]~-  
direct cost 直接成本   |TkMrj0  
direct labour 直接人工   Zc{
at}{  
director 董事   ^$6EO)<  
discount 折扣   -wW%+wH
 
discount on purchase 進貨折扣   mmu{K$9}I  
   &
xj?MgdNL