[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。   p|
NY.N  
BTYYp1  
acceptance 承兌   B/qN1D]U.  
account 賬戶   9W+DW_M  
accountant 會計員   PkZ1Db  
accounting 會計   A.@wGy4  
accounting system 會計制度   10.ZBfn  
accounts payable 應付賬款   fI2y(p{?  
accounts receivable 應收賬款   ]=ZPSLuEm%  
accumulated profits 累積利益   2VUN  
adjusting entry ?#123;整記錄   8SLE*c^8  
adjustment ?#123;整   MxUbx+_N  
administration expense 管理費用   eK5~gnv,  
advances 預付   &<_q00F  
advertising expense 廣告費   D
gc6rv#  
agency 代理   :-<30LS$  
agent 代理人   #_`p 0wY  
agreement 契約   c
HR*.  
allotments 分配數   V6_5v+n  
allowance 津貼   q*,HN(&l?  
amalgamation 合併   6uKth mr  
amortization 攤銷   @o*~\E<T  
amortized cost 應攤成本   Vgkj 4EE  
annuities 年金   l:bbc!3  
applied cost 已分配成本   ~3%\8,0  
applied expense 已分配費用   {T,}]oX  
applied manufacturing expense 己分配製造費用   mF!4*k  
apportioned charge 攤派費用   2hso6Oy/v{  
appreciation 漲價   .w _BA)  
article of association 公司章程   !fd>wvJ,:  
assessment 課稅   iOCs%J  
assets 資產   !4gHv4v;  
attorney fee 律師費   s-(c
-E09  
audit 審計   <gGO  
auditor 審計員   $)c[FR~a  
average 平均數   ;&f(7 Q+T_  
average cost 平均成本   y29G#Y4J  
bad debt 壞賬   oR!h eCnu  
balance 餘額   "#gS?aS  
balance sheet 資產負債表   __s'/6u  
bank account 銀行賬戶   'vu]b#l3  
bank balance 銀行結存  
n%RaEL  
bank charge 銀行手續費   2~7*jA+Ab  
bank deposit 銀行存款   pDJN} XtjT  
bank discount 銀行貼現   i `p1e5$  
bank draft 銀行匯票   BFP@Yn~k  
bank loan 銀行借款   nT2b"wkTT  
bank overdraft 銀行透支   #H4<8B  
bankers acceptance 銀行承兌   %C #Ps   
bankruptcy 破產   Anpp`>}N  
bearer 持票人   trjeGSt&  
beneficiary 受益人   !};Ll=dz  
bequest 遺產   N?#L{Yt  
bill 票據   ,3eN&  
bill of exchange 匯票   ]Ol w6W?%  
bill of lading 提單   +t1+1Zv  
bills discounted 貼現票據   wS?Kc^2O  
bills payable 應付票據   WBJn1  
bills receivable 應收票據   ?/5<}W#7}  
board of directors 董事會   C`3XOth  
bonds 債券   VPuo!H  
bonus 紅利   \I/"W#\SJo  
book value 賬面價值   vN@0
4a\h  
bookkeeper 簿記員   9!_LsQ\)  
bookkeeping 簿記   yw%ES  
branch office general ledger 支店往來賬戶   xaB#GdD  
broker 經紀人   g`C"t3~%S  
brought down 接前   b"}ya/  
brought forward 接上頁   @MFEBc}  
budget 預算   lX/7  
by-product 副產品   H8B.c%_|U  
by-product sales 副產品銷售   Q>;Aq!mr=  
capital 股本   [AFGh L+t3  
capital income 資本收益   <
;>k[P'  
capital outlay 資本支出   K.&6c,P]  
capital stock 股本    r3OtQ  
capital stock certificate 股票   _Gb7n5p  
carried down 移後   X}h}3+V  
carried forward 移下頁  
"Wk K1u  
cash 現金   n!~QC  
cash account 現金賬戶   k\/es1jOEh  
cash in bank 存銀行現金   OI:=>Bk  
cash on delivery 交貨收款   qh&KNJ>1  
cash on hand 庫存現金   *Sbc 8Y  
cash payment 現金支付   0pB'^Q{  
cash purchase 現購   <&B]p  
cash sale 現沽   rTJU)4I^h  
cashier 出?#123;員   #a9R3-aP  
cashiers check 本票   ,,IK}  
certificate of deposit 存款單折   VC Ay~,  
certificate of indebtedness 借據   tpeMq-  
certified check 保付支票   JlE+CAny  
certified public accountant 會計師   $(OL#>9Ly  
charges 費用   B=X_c5  
charge for remittances 匯水手續費   A]o3MoSt  
charter 營業執照   6"rS?>W/mO  
chartered accountant 會計師   fHI@' '0  
chattles 動產   673G6Nk  
check 支票   (tzAUrC  
che stub 支票存根   KM^}d$x }s  
closed account 己結清賬戶   AGVipI #  
closing 結算   %)^0NQv  
closing entries 結賬紀錄   |qf9-36  
closing stock 期末存貨   h4ghMBo%  
closing the book 結賬   JE$$6X  
columnar journal 多欄日記賬    Spo[JQ%6  
combination 聯合   ;t@^Z_z,CR  
commission 佣金   *_Pkb
.3R  
commodity 商品   NX]6RZr-  
common stock 普通股   eR3MU]zF  
company 公司   (~b0-3s  
compensation 賠償   gKPqU@$*  
compound interest 複利   [f$pq5f='  
consignee 承銷人   aKRnj!4z  
consignment 寄銷   A/j'{X!z  
consignor 寄銷人   $"=0{H.?  
consolidated balance sheet 合併資產負債表   ZQ_~ L!ot  
consolidated profit and loss account 合併損益表   IY(;:#l  
consolidation 合併   N$T zxs  
construction cost 營建成本   9w\C vO&R  
construction revenue 營建收入   H a`V"X{}  
contract 合同   i.ivHV~-  
control account 統制賬戶   g%4=T~  
copyright 版權   :?#wWF.  
corporation 公司   PC!X<C8*  
cost 成本   kh>i#9Ie  
cost accounting 成本會計   '1\UFz  
cost of labour 勞工成本   #N\<(SD/  
cost of production 生產成本   4&`d$K  
cost of manufacture 製造成本   gGbqXG^  
cost of sales 銷貨成本   ve(@=MJ  
cost price 成本價格   oYeFOw`  
credit 貸方   &v+Hl ^  
credit note 收款通知單   3+D4$Y"  
creditor 債權人   S?~/ V]  
crossed check 橫線支票   m W4tW  
current account 往來活期賬戶   7bkh")^  
current asset 流動資產   :Ui'x8yt  
current liability 流動負債   Lez]{%+.`[  
current profit and loss 本期損益   twPD'X!r  
debit 借方   P?iQ{x}w~  
debt 債務   E0Kt4% b  
debtor 債務人   3HX-lg`0  
deed 契據   `SYq/6$VEH  
deferred assets 遞延資產   [>kzQYT[  
deferred liabilities 遞延負債   kjR-p=}  
delivery 交貨   [8`^_i=#  
delivery expense 送貨費   ogE|8`Tq^  
delivery order 出貨單   88atj+N]  
demand draft 即期匯票   ,aSK L1  
demand note 即期票據   5|oi *b  
demurrage charge 延期費   Vdf~rV  
deposit 存款   0 9*?'^s4  
deposit slip 存款單   JB!KOzw  
depreciation 折舊   x[YW 3nF  
direct cost 直接成本   %0eVm   
direct labour 直接人工   fu`|@
S  
director 董事   8d\/  
discount 折扣   A4VVy~sd  
discount on purchase 進貨折扣   jX91=
78d  
   6C*4' P9>