[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。   Cc{{9Ud  
XY? Cl  
acceptance 承兌   0L3
2sFy  
account 賬戶   =8*ru\L:hr  
accountant 會計員   ;P juO  
accounting 會計   z^tzP~nI  
accounting system 會計制度   `<v$+mG  
accounts payable 應付賬款   g)$KN,gGuO  
accounts receivable 應收賬款   /8l@n
dZf  
accumulated profits 累積利益   | Z7j s"  
adjusting entry ?#123;整記錄   ]v>[r?X#V  
adjustment ?#123;整   pi#a!Quf\  
administration expense 管理費用   1fIx@  
advances 預付   :8/ 6dx@Y(  
advertising expense 廣告費   >2),HZp^I  
agency 代理   oidK_mU9q  
agent 代理人   P/WGB~NH  
agreement 契約   vuY X0&  
allotments 分配數   yO@1#  
allowance 津貼   D{\o*\TN  
amalgamation 合併   $n!5JS@40  
amortization 攤銷   ^`SEmYb;  
amortized cost 應攤成本   Srmr`[i  
annuities 年金   WH39=)D%u  
applied cost 已分配成本   EyU6^  
applied expense 已分配費用   VR
1]CN"G  
applied manufacturing expense 己分配製造費用   CC3i@  
apportioned charge 攤派費用   9a]o?>`E  
appreciation 漲價   c*zeO@AAn  
article of association 公司章程   SKNHLE}  
assessment 課稅   CFW H ih  
assets 資產   >iK L C  
attorney fee 律師費   9__Q-J  
audit 審計   v
9 /37AU  
auditor 審計員   r9M3rj]  
average 平均數   DxN\ H"  
average cost 平均成本   *$R9'Yo}F  
bad debt 壞賬   :XAyMK7  
balance 餘額   *6AqRE  
balance sheet 資產負債表   8mdVh\i!Kf  
bank account 銀行賬戶   Aep](je  
bank balance 銀行結存   Asuu gcN*  
bank charge 銀行手續費   Zon7G6s9`  
bank deposit 銀行存款   @@\px66  
bank discount 銀行貼現   u0k'Jh]K  
bank draft 銀行匯票   -W@nc QL}  
bank loan 銀行借款   [Rq|;p  
bank overdraft 銀行透支   PcZ<JJ16F$  
bankers acceptance 銀行承兌   bw/mF5AsW  
bankruptcy 破產   H$^9#{  
bearer 持票人   ]:2Ro:4Yv  
beneficiary 受益人   E'mT%@MOM  
bequest 遺產   c'VCCXe  
bill 票據   'CJ_&HR  
bill of exchange 匯票   2g5 4<G*e  
bill of lading 提單   _D{FQRU<YD  
bills discounted 貼現票據   Hl(W'>*oL  
bills payable 應付票據   *>[q*SF  
bills receivable 應收票據   xfX|AC  
board of directors 董事會   d { P$}b  
bonds 債券   jZmL7 V  
bonus 紅利   +.^pAz U}R  
book value 賬面價值   AEWrrE
 
bookkeeper 簿記員   S
yl9j]  
bookkeeping 簿記   $K\e Pfk  
branch office general ledger 支店往來賬戶   G[>CBh5  
broker 經紀人   ZR)M<*$  
brought down 接前   J
~`!@!  
brought forward 接上頁   z.)*/HGJm  
budget 預算   ! ,H6.IH;S  
by-product 副產品   %cDTq&Q  
by-product sales 副產品銷售   `\ IaeMvo  
capital 股本   ]Y-> EME:W  
capital income 資本收益   ~^'t70 :D  
capital outlay 資本支出   A/lznBHR  
capital stock 股本   LB$0'dZU  
capital stock certificate 股票   (NfB+Ue}  
carried down 移後   vg X7B4  
carried forward 移下頁   ZRwN#?x  
cash 現金   {`)o
xzR  
cash account 現金賬戶   A4d3hF~l`  
cash in bank 存銀行現金   Dh#5-Kf%  
cash on delivery 交貨收款   5oB#{
h  
cash on hand 庫存現金   YB)I%5d;{  
cash payment 現金支付   kDRxu!/  
cash purchase 現購   l$HBYA\Qh  
cash sale 現沽   `RURC"  
cashier 出?#123;員   \YF;/KwX$  
cashiers check 本票   5=9Eb  
certificate of deposit 存款單折   ,.=7{y~  
certificate of indebtedness 借據   V}2[chbl
 
certified check 保付支票   zt|1tU:  
certified public accountant 會計師   4wEkxCWp/  
charges 費用   AhjCRYk+  
charge for remittances 匯水手續費   U_Mag(^-  
charter 營業執照   E/1:4 ?1 S  
chartered accountant 會計師   "9*MSsU  
chattles 動產   %g>k0~TRf#  
check 支票   {Ngut  
che stub 支票存根   /=#~8  
closed account 己結清賬戶   pR`nQM-D  
closing 結算   w_QW TD0  
closing entries 結賬紀錄   ,*x/L?.Z!  
closing stock 期末存貨   ?wIEXKI  
closing the book 結賬   1Zo3
K<*J  
columnar journal 多欄日記賬   # M3d=  
combination 聯合   .p'McCV=  
commission 佣金   $kR%G{j 4  
commodity 商品   &!'R'{/?X  
common stock 普通股   .]<iRf[\[  
company 公司   Gw6!cp|/  
compensation 賠償   ,]9p&xu  
compound interest 複利   W5Jb5  
consignee 承銷人   A~0yMww:$  
consignment 寄銷   HG5E,^1n  
consignor 寄銷人   lPA}06
hU  
consolidated balance sheet 合併資產負債表   _IxYnm`pc  
consolidated profit and loss account 合併損益表   Ib/e\+H\  
consolidation 合併   F6+4Yy+  
construction cost 營建成本   7fT_]H8  
construction revenue 營建收入   Fy6Lz.baB  
contract 合同   G/(tgQ  
control account 統制賬戶   "1DlusmCCB  
copyright 版權   -B7X;{  
corporation 公司   pVjOp~=U  
cost 成本   =6fJUy^M\  
cost accounting 成本會計   8f'r_,"  
cost of labour 勞工成本   ?4W6TS W-'  
cost of production 生產成本   :F"NF
  
cost of manufacture 製造成本   Kj4L PG  
cost of sales 銷貨成本   oHV!>K_D  
cost price 成本價格   }^odUIj  
credit 貸方   !0KNA1w,  
credit note 收款通知單   SU~ljAF4  
creditor 債權人   +J42pSxzoo  
crossed check 橫線支票   BGu<1$G  
current account 往來活期賬戶   LTb#1JC  
current asset 流動資產    >4=7t&h  
current liability 流動負債   uXG$YDKqC  
current profit and loss 本期損益   zx?|5=+!  
debit 借方   w(y 9y9r]  
debt 債務   oHu7<r  
debtor 債務人   8u x  
deed 契據   _.W;hf`  
deferred assets 遞延資產   !(j<Y0xo:  
deferred liabilities 遞延負債   5'wFZ=>vMt  
delivery 交貨   2jxh7\zE  
delivery expense 送貨費   TD!c+${w  
delivery order 出貨單   rPifiLl A>  
demand draft 即期匯票   1n>AN.nI  
demand note 即期票據   og*ti!Z  
demurrage charge 延期費   `@<)#9'A  
deposit 存款  
Cv`dK=n>  
deposit slip 存款單   OZ<fQf.Gh}  
depreciation 折舊   ,A0v 5Q<  
direct cost 直接成本   qvJQbo[.9P  
direct labour 直接人工   Qb86*  
director 董事   oPF n`8dQ  
discount 折扣   Fa X3@Sd!  
discount on purchase 進貨折扣   E@Yq2FBpnn  
   O uPfB