[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。   .1KhBgy^K  
oSyyd  
acceptance 承兌   1FlX'[vh  
account 賬戶   r+":'/[x  
accountant 會計員   MZSy6 v  
accounting 會計   *AO,
^R&e.  
accounting system 會計制度   
&cxRD  
accounts payable 應付賬款   + +M$#Er&  
accounts receivable 應收賬款   YH vLGc%  
accumulated profits 累積利益   9 7GV2]-M  
adjusting entry ?#123;整記錄   &O9 |#YUq  
adjustment ?#123;整   j27?w<  
administration expense 管理費用   /?@3.3sl_  
advances 預付   ^l9N48]|?  
advertising expense 廣告費   Gft%Mq
v  
agency 代理   v!<gY m&  
agent 代理人   n>ULRgiT:o  
agreement 契約   o]yl;I  
allotments 分配數   qU%/W|LY  
allowance 津貼   e+~\+:[?  
amalgamation 合併   [DJ|`^eKD  
amortization 攤銷   =Je[c,&j$?  
amortized cost 應攤成本   oW ::h
B  
annuities 年金   YB(Q\hT~\;  
applied cost 已分配成本   L^}_~PO N5  
applied expense 已分配費用   Yw^m  
applied manufacturing expense 己分配製造費用   Fq|Ni$  
apportioned charge 攤派費用   Fv~20G(O  
appreciation 漲價   N5Q[nd  
article of association 公司章程   OGK}EI  
assessment 課稅   X:HacYqtC  
assets 資產   ,{M^-3C  
attorney fee 律師費   |TS>hwkI  
audit 審計   o /j*d3  
auditor 審計員   "iy  
average 平均數  
jrr EAp  
average cost 平均成本   hs^zTZ_  
bad debt 壞賬   9s\A\$("l  
balance 餘額   t;W0"ci9  
balance sheet 資產負債表   T|nDTezr  
bank account 銀行賬戶   0?s|i :  
bank balance 銀行結存   ?zh9d%R  
bank charge 銀行手續費   ULs\+U  
bank deposit 銀行存款   }Yb[  
bank discount 銀行貼現   3{'Ne}5%I  
bank draft 銀行匯票   9IjIIM2y  
bank loan 銀行借款  

^q{9  
bank overdraft 銀行透支   cpL7!>^=  
bankers acceptance 銀行承兌   &dqLP95  
bankruptcy 破產   7j@Hs[
*  
bearer 持票人   l4F%VR4KT  
beneficiary 受益人   4{y)TZ  
bequest 遺產   ] eotc2?u  
bill 票據   Hx"ob_^'7  
bill of exchange 匯票   6wBx;y |  
bill of lading 提單   RIlwdt  
bills discounted 貼現票據   [w0QZyUn  
bills payable 應付票據   $ `ov4W  
bills receivable 應收票據   O#ai)e_uQk  
board of directors 董事會   SF7\<
'4\N  
bonds 債券   .B7,j%1r  
bonus 紅利   |:nn>E}ZA/  
book value 賬面價值   .YhA@8nc~l  
bookkeeper 簿記員   a L} %2  
bookkeeping 簿記   /sx@$cvW  
branch office general ledger 支店往來賬戶   K'L^;z6  
broker 經紀人   m8A#~i .  
brought down 接前   4w*Skl=F}  
brought forward 接上頁   a!a-b~#cx  
budget 預算   dMh:ulIY>  
by-product 副產品   YmL06<Mh  
by-product sales 副產品銷售   Bo)3!wO8  
capital 股本   LhA*F[6$M  
capital income 資本收益   v\c>b:AofD  
capital outlay 資本支出   ]OM"ZG/^  
capital stock 股本   3x` |  
capital stock certificate 股票   ]^yFaTfS  
carried down 移後   j_K
4;k#r  
carried forward 移下頁   qB5j; @r  
cash 現金   ?M8dP%
&r  
cash account 現金賬戶   qraSRK5  
cash in bank 存銀行現金   N4v~;;@(  
cash on delivery 交貨收款   (l\1n;s*B  
cash on hand 庫存現金   9Vg?{v!yn  
cash payment 現金支付   (ceNO4"cZ  
cash purchase 現購   HJ9Kz^TnC  
cash sale 現沽   Z_$%.  
cashier 出?#123;員   @@R7p  
cashiers check 本票   sZjQ3*<-r  
certificate of deposit 存款單折   =#;3Q~:Jl^  
certificate of indebtedness 借據   [A~y%bI"  
certified check 保付支票   vmU@^2JSJ  
certified public accountant 會計師   w^Sz#_2  
charges 費用   =i$Fl{vH  
charge for remittances 匯水手續費   p V9IHs}  
charter 營業執照   ZGBd%RWjG_  
chartered accountant 會計師   o2nv+fyW  
chattles 動產   Q8T]\6)m  
check 支票   N@2dA*T,  
che stub 支票存根   6"wlg!k8  
closed account 己結清賬戶   (uXL^oja  
closing 結算   vUN 22;Z\  
closing entries 結賬紀錄   bn#"?6Z2  
closing stock 期末存貨   R_ B7EP  
closing the book 結賬   y=fx%~<> 8  
columnar journal 多欄日記賬   RmI]1S_=  
combination 聯合   P2NQHX  
commission 佣金   P0S Qr?W  
commodity 商品   {o)Lc6T8s  
common stock 普通股   QiQ_bB!\  
company 公司   !02`t4Zc-  
compensation 賠償   Vp#JS3Y  
compound interest 複利   y0Fb_"}  
consignee 承銷人   "7 4-4  
consignment 寄銷   @D.}\(  
consignor 寄銷人   AS !?q  
consolidated balance sheet 合併資產負債表   \RNNg  
consolidated profit and loss account 合併損益表   F0pir(n-  
consolidation 合併   +O"!qAiK  
construction cost 營建成本   O@tU.5*$5  
construction revenue 營建收入   wVX[)E\J  
contract 合同   ,g%0`SO  
control account 統制賬戶   o1
5-ZzE-  
copyright 版權   @fHi\W2JG  
corporation 公司   Tre]" 2l  
cost 成本   :nh_k4S@v  
cost accounting 成本會計   %D UH
@j  
cost of labour 勞工成本   *U^6u/iH  
cost of production 生產成本   Umz KY  
cost of manufacture 製造成本   6o!!=}'E[  
cost of sales 銷貨成本   cL-[ZvyVX  
cost price 成本價格   f~t:L,\,  
credit 貸方   bZ?v-fn\D,  
credit note 收款通知單   9/{(%XwX  
creditor 債權人   t =(!\:[D  
crossed check 橫線支票   5
f@)z"j  
current account 往來活期賬戶   &SIq2>QA  
current asset 流動資產   )YYf1o[+  
current liability 流動負債   #9B)Xx!g  
current profit and loss 本期損益   QHDXW1+|^  
debit 借方   ]S&
&|Fc  
debt 債務   ")_|
69 VX  
debtor 債務人   .sx
cCrQE  
deed 契據   cW~}:;D4  
deferred assets 遞延資產   $'0u|Xy`  
deferred liabilities 遞延負債   4qphA9i1  
delivery 交貨   ySk R>y  
delivery expense 送貨費   Um}  
delivery order 出貨單   %"kPvI3Y  
demand draft 即期匯票   ~De"?  
demand note 即期票據   Htay-PB }  
demurrage charge 延期費   }Q)#[#e  
deposit 存款   6}Vf\j~  
deposit slip 存款單   xVf|G_5$  
depreciation 折舊   <vnHz?71c  
direct cost 直接成本   V8e>l[tH  
direct labour 直接人工   %OtFHhb  
director 董事   N@;?CKU  
discount 折扣   8/DS:uM  
discount on purchase 進貨折扣   @D)al^]x6  
   4qN{n#{+]